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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Ratification
Broker Dealer
Canada (SEDAR)
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Cybersecurity
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Disclosure Controls (SOX 302)
EDGAR
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Going Concerns
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Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Late Filings
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Market Share
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Non-GAAP
Out of Period Adjustments
PCAOB
Quality of Reporting
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SEC
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Shareholder Activism
Tax
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2020
2019
2018
2017
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2015
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2005

Results: 4

Mandatory Disclosure and Management Discretion: On the Case of Changes in Accounting Estimates
2020-02-01
Authors

Anne Albrecht (Neeley School of Business, Texas Christian University) Kyonghee Kim (Eli Broad College of Business, Michigan State University) Kwang J. Lee (KAIST College of Business, Korea Advanced Institute of Science and Technology)

Topics
Accounting Estimates
Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates
2019-01-09
Authors

Mark L. DeFond (Leventhal School of Accounting- University of Southern California) Jieying Zhang (The University of Texas at Dallas) Yuping Zhao (University of Houston)

Topics
Accounting Estimates Investment & Financial Institutions
Changes in Accounting Estimates: Underlying Economic Reality or Earnings Management
2018-12-10
Authors

Aloke (Al) Ghosh (Zicklin School of Business- Baruch College, City University of New York) Subprasiri (Jackie) Siriviriyakul (Zicklin School of Business- Baruch College, City University of New York)

Topics
Accounting Estimates
A Call to Action: The Securities and Exchange Commission and the Auditing Profession's Public Interest Responsibilities
2015-04-02
Authors

Joseph V. Carcello1 (University of Tennessee)

Topics
Accounting Estimates