Academic Citations
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Results: 44
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 EstimatesThe 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 CybersecurityDo 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 ReportingA 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 AQRMThe Efficacy of PCAOB Operational Decision Making
2021-03-05
Authors
James J. Blann (University of Arkansas) Tyler J. Kleppe (University of Kentucky) Jonathan E. Shipman (University of Arkansas)
Topics
Accounting + Oversight PCAOB Quality of ReportingDoes the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?
2021-01-09
Authors
Matthew Ege (Texas A&M University) Dechun Wang (Texas A&M University) Nina Xu (University of Connecticut)
Topics
Accounting + Oversight Audit + Compliance Auditor Ratification Financial RestatementsThe Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures
2021-01-07
Authors
Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Xia Xiao (Northeastern University)
Topics
Accounting + Oversight Critical Audit MattersAre Critical Audit Matters Informative?
2020-09-02
Authors
Julia Klevak (QMA) Joshua Livnat (Stern School of Business, NYU) Duo Pei (Rutgers Business School) Kate Suslava (Bucknell University)
Topics
Accounting + Oversight Critical Audit MattersLitigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report: Early U.S. Evidence
2020-09-01
Authors
Valbona Sulcaj (University of Kentucky)
Topics
Accounting + Oversight Critical Audit MattersThe Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
2020-07-02
Authors
Somnath Das (University of Illinois at Chicago) James Jianxin Gong (California State University at Fullerton) Siyi Li (University of Illinois at Chicago)