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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2020
2019
2018
2017
2016
2015
2014
2013
2012
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2005

Results: 22

Effects of Low Audit Quality Revelation on Audit Effort, Audit Quality, and Auditor Tenure
2020-09-16
Authors

Christopher Calvin (University of Dayton) Byungki Kim (University of Queensland) You-Il (Chris) Park (University of Hawaii at Manoa)

Topics
Audit + Compliance Auditor Tenure
Why Non-Accelerated Filers Voluntarily Comply with SOX 404b?
2020-08-15
Authors

Zhenfeng Liu, PhD (University of Michigan-Flint) Yun Cheng, PhD (University of West Georgia) Ruonan Liu, PhD (University of the Pacific)

Topics
Audit + Compliance
Audit Fees and Corporate Innovation
2020-08-13
Authors

Hyung Tae Kim (California State University) Brandon Lee (Indiana University Northwest) Seungwon Lee (Pennsylvania State University Harrisburg) Sung-Jin Park (Indiana University South Bend)

Topics
Audit + Compliance
The Value of Auditor Industry Specialization – Evidence from a Structural Model
2020-08-01
Authors

Qiang Guo (University of Southern Denmark) Christopher Koch (Johannes Gutenberg University Mainz) Aiyong Zhu (Wuhan University)

Topics
Audit + Compliance Audit Fees
Auditor Information Spillovers and Company Operating Performance: Evidence from Targeted Auditor Switches
2020-07-31
Authors

Tyler J. Kleppe (University of Kentucky)

Topics
Audit + Compliance
#Fail: Social Media, Firm Distress, and Going Concern Opinions
2020-07-24
Authors

Eric R. Condie (Georgia Institute of Technology) James R. Moon, Jr. (Georgia Institute of Technology)

Topics
Audit + Compliance Audit Opinions
Non-Financial Audits: Evidence from the Technology Sector
2020-07-01
Authors

Jordan Schoenfeld (Dartmouth College)

Topics
Audit + Compliance Audit Fees
Slack and Crash Risk
2020-06-29
Authors

Theodore H. Goodman (Purdue University) Volkan Muslu (University of Houston) Hyungshin Park (Santa Clara University)

Topics
Audit + Compliance Auditor Tenure
Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?
2020-06-24
Authors

Elizabeth Gutierrez (Universidad de Chile) Jake Krupa (University of Miami) Miguel Minutti-Meza (University of Miami) Maria Vulcheva (Florida International University)

Topics
Audit + Compliance Audit Opinions
The Revival of Large Consulting Practices at the Big 4 and Audit Quality
2020-06-19
Authors

Dain C. Donelson (University of Texas at Austin) Matthew Ege (Texas A&M University) Andrew Imdieke (University of Notre Dame) Eldar Maksymov (Arizona State University)

Topics
Audit + Compliance Financial Restatements