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AAER
Accounting + Oversight
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Results: 50

Is Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees
2022-03-29
Authors

Ali Nickpour, Lasse Niemi, Hannu Ojala, Jani Saastamoinen

Topics
Accounting + Oversight Critical Audit Matters
View Paper
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
2022-02-07
Authors

Phillip T. Lamoreaux, Noah Myers, Mason C. Snow

Topics
Accounting + Oversight PCAOB Reports
View Paper
Determinants and Career Consequences of Early Audit Partner Rotations
2022-02-07
Authors

Brandon Gipper, Luzi Hail, Christian Leuz

Topics
Accounting + Oversight Audit + Compliance Audit Fees Financial Restatements PCAOB Reports
View Paper
Audit Firm Political Connections and PCAOB Inspection Reports
2022-01-31
Authors

W. Robert Knechel (University of Florida) Hyun Jong Park (Temple University)

Topics
Accounting + Oversight PCAOB Reports
View Paper
The Implications of IT Environment on the Audit and Financial Reporting Quality
2022-01-20
Authors

Preeti Choudhary, Jake Sigler

Topics
Accounting + Oversight PCAOB Reports
View Paper
Using Python for Textual Accounting Research
2021-10-16
Authors

Ken Guo (California State University Fullerton)

Topics
Accounting + Oversight Audit + Compliance Corporate + Legal Funds + Securities
View Paper
Do Firms Time Changes in Accounting Estimates to Manage Earnings?
2021-09-23
Authors

Philip Chung Marshall A. Geiger (University of Richmond) Daniel Gyung H. Paik (University of Richmond - Accounting) Collin Rabe (University of Richmond)

Topics
Accounting + Oversight Changes in Accounting Estimates
View Paper
The Impact of Country Institutional Factors on Firm Disclosure: Cybersecurity Disclosures in Chinese Cross-Listed Firms
2021-09-01
Authors

Thomas Barry (University of Chicago) Jonathan Jona (Tulane University) Naomi S. Soderstrom (University of Melbourne)

Topics
Accounting + Oversight Cybersecurity
View Paper
Do Investors Care Who Did the Audit? Evidence from Form AP
2021-06-22
Authors

Marcus Doxey (University of Alabama) James Lawson (Bucknell University) Thomas J. Lopez (University of Alabama) Quinn Thomas Swanquist (University of Alabama)

Topics
Accounting + Oversight PCAOB PCAOB Reports Quality of Reporting
View Paper
A Model to Assess the Relationship Between Management Opportunism and Auditor Reaction. Simulation on Financial Restatements and on a Sample of Brazilian Companies Listed on NYSE
2021-06-01
Authors

Adela Deaconu (Babes-Bolyai University) Camelia-Daniela Hategan (West University of Timisoara) Ioana Ciurdas (Babes-Bolyai University)

Topics
Accounting + Oversight AQRM
View Paper