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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
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Bankruptcies
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Critical Audit Matters
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Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
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Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
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Key Audit Matters - Europe
Late Filings
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Non-GAAP
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Out of Period Adjustments
PCAOB
PCAOB Reports
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Quality of Reporting
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Regulation Oversight
Reports
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SEC
SEC Comment Letters
Shareholder Activism
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Tax
Transparency Reports
Uncategorized

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2023
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2020
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2005

Results: 40

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)
View Paper
Financial statement fraud litigation, material weaknesses, and board characteristics
2023-06-12
Authors

David Manry Hua-Wei Huang Yun-Chia Yan

Topics
AAER Accounting + Oversight
View Paper
Costs and Benefits of Auditors’ Disclosure of Critical Audit Matters: Initial Evidence from the United States
2023-01-21
Authors

Valerie Li; Yan Luo

Topics
Accounting + Oversight Critical Audit Matters
View Paper
Critical Audit Matters: Possible Market Misinterpretation
2022-12-06
Authors

Julia Klevak; Joshua Livnat; Duo (Selina) Pei; Kate Suslava

Topics
Accounting + Oversight Critical Audit Matters
View Paper
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
2022-11-10
Authors

Daniel Aobdia; Reining Petacchi

Topics
Accounting + Oversight Audit + Compliance Audit Opinions Financial Restatements PCAOB Reports
View Paper
The Effects of Cyber Threats on Maintenance Outsourcing and Age Replacement Policy
2022-10-11
Authors

Anh Ta; Hakan Tarakci; Shailesh Kulkarni; Victor Prybutok; Robert Pavur

Topics
Accounting + Oversight Cybersecurity
View Paper
Employment Quality and 10-K Report Readability
2022-09-10
Authors

Eka Nugraha Tan; Christina Shuet Wong-Lim; Edwin KiaYang Lim

Topics
Accounting + Oversight Audit Firm Events
View Paper
Cash Substitution and Deferred Consumption as Data Breach Harms.
2022-08-17
Authors

Lior Strahilevitz; Lisa Yao Liu

Topics
Accounting + Oversight Cybersecurity
View Paper
Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors

Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang

Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB Reports
View Paper
Changes in Accounting Estimates: An Update of Priors or an Earnings Management Strategy of “Llast Resort”?
2022-08-02
Authors

Philip Beaulieu, Louise Hayes, Lev Timoshenko

Topics
Accounting + Oversight Changes in Accounting Estimates
View Paper