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Topics

AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Transparency Reports
Uncategorized

Years

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Results: 49

Foreign corrupt practices act violations and enforcement
2024-02-19
Authors

Adam W. Du Pon; Andrea M. Scheetz; Zhenyu “Mark” Zhang

Topics
AAER Accounting + Oversight
XBRL reporting in firms with data breach incidents
2024-02-14
Authors

Wanying Jiang; Chunhao Xu; Roy Wayne Counts

Topics
Accounting + Oversight Cybersecurity
Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
2024-02-13
Authors

Cori Crews; John Abernathy; Jimmy Carmenate; Divesh Sharma; Vineeta Sharma

Topics
Accounting + Oversight Out of Period Adjustments
Repeated data breaches and executive compensation
2024-01-10
Authors

Haofei Zhang; Jin Peng; Juan Mao; Shouhuai Xu

Topics
Accounting + Oversight Cybersecurity
Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis
2024-01-05
Authors

Wanying Jiang

Topics
Accounting + Oversight Audit + Compliance Audit Fees Cybersecurity PCAOB Reports
Identifying Data Breaches Timely: Boards’ Technology Committee Matters
2023-11-21
Authors

Xu, Shan; Liu, Ben; Li, Jin

Topics
Accounting + Oversight Cybersecurity Europe
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees
2023-11-16
Authors

Jeff Zeyun Chen; Karen K. Nelson; Yanyan Wang; Lisheng Yu

Topics
Accounting + Oversight Critical Audit Matters
The impact of hedge fund activism on audit pricing
2023-10-09
Authors

Huimin (Amy) Chen; Bill B. Francis; Yinjie (Victor) Shen; Qiang Wu

Topics
Accounting + Oversight Audit + Compliance
Using a novel ensemble learning framework to detect financial reporting misconduct
2023-09-09
Authors

Siqi Pan; Qiang Ye; Wen Shi

Topics
AAER Accounting + Oversight
Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?
2023-08-18
Authors

Hambisa Belina; K. Raghunandan; Dasaratha V. Rama

Topics
Accounting + Oversight Audit + Compliance Audit Fees Audit Firm Events Audit Opinions Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)