Academic Citations
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Results: 50
The 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)
Topics
Accounting + Oversight Financial RestatementsAccounting Quality and Alliance Contract Provisions
2020-07-01
Authors
Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)
Topics
Accounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
2020-07-01
Authors
Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)
Topics
Accounting + Oversight Internal Controls (ICFR - SOX 404)Auditors’ Responses to Asset Redeployability
2019-11-13
Authors
Ferdinand A Gul (Deakin University) Karen Lai (Deakin University) Tongxia Li (Deakin University) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration)
Topics
Accounting + Oversight Audit + Compliance Corporate + Legal Financial Restatements LitigationThe Association between Changes in Accounting Estimates and Accounting Restatements
2017-11-27
Authors
Philip Beaulieu (University of Calgary) B. Louise Hayes (University of Guelph - Department of Management) Lev Timoshenko (University of Calgary - Haskayne School of Business)