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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
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Audit Fees - Europe
Audit Firm Events
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Audit Opinions - Europe
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Auditor Changes - Europe
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Auditor Engagements - Europe
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Critical Audit Matters
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Disclosure Controls (SOX 302)
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Europe
Executive Compensation
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Financial Restatements - Europe
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Key Audit Matters - Europe
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PCAOB Reports
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Reports
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SEC Comment Letters
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Uncategorized

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2023
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Results: 44

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
The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors

Andrew Belnap

Topics
Accounting + Oversight Audit + Compliance
View Paper
The Disclosure and Consequences of U.S. Critical Audit Matters
2022-06-28
Authors

Jenna Burke; Rani Hoitash; Udi Hoitash; Summer (Xia) Xiao

Topics
Accounting + Oversight Critical Audit Matters
View Paper
Individual Auditor Turnover and Audit Quality – Large Sample Evidence from U.S. Audit Offices
2022-06-14
Authors

Tao Ma, Chi Wan, Yakun Wang, Yuping Zhao

Topics
Accounting + Oversight
View Paper
Talk too much? The Impact of Cybersecurity Disclosures on Investment Decisions
2022-06-08
Authors

Xu Cheng, Auburn University Carol Hsu, University of Sydney Business School Tawei (David) Wang, DePaul University

Topics
Accounting + Oversight Cybersecurity Reports
View Paper
The Effect of Small Audit Firms’ Failure to Remediate the PCAOB’s Quality Control Criticisms on Audit Market Segmentation
2022-05-20
Authors

Melissa Carlisle, Wei Yu, Bryan K.Church

Topics
Accounting + Oversight PCAOB Reports
View Paper
The Effects of ASC 606 on Revenue Recognition
2022-04-27
Authors

Waqar Ali, Ayung Tseng

Topics
Accounting + Oversight AQRM
View Paper