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AAER
Accounting + Oversight
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Accounting Firms
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Results: 50

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