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Academic Citations

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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Coronavirus
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
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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Results: 106

The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk
2021-06-10
Authors

Tamara A. Lambert (Lehigh University) Bright Asante-Appiah (Lehigh University)

Topics
Audit + Compliance Audit Fees
The Governance Role of Auditors: Evidence from Derivative Lawsuits
2021-05-26
Authors

Susan Shu (Boston College) Xu Li (The University of Hong Kong) Qian Xin (Harbin Institute of Technology Shen Zhen)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Tax Planning Knowledge Diffusion via the Labor Market
2021-04-30
Authors

John Manuel Barrios (Washington University) John Gallemore (University of Chicago)

Topics
Audit + Compliance Audit Fees
Decentralized Finance: Regulating Cryptocurrency Exchanges
2021-04-28
Authors

Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics
Audit + Compliance Financial Restatements Revenue Recognition
Accounting Restatements and Bank Liquidity Creation
2021-04-27
Authors

Wei Wang (Temple University)

Topics
Audit + Compliance Financial Restatements
What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega
2021-04-25
Authors

Bo Xu (Harbin Institute of Technology) Jay Junghun Lee (University of Massachusetts Boston)

Topics
Audit + Compliance Financial Restatements
Does Religiosity Improve Analyst Forecast Accuracy?
2021-04-20
Authors

Zuobao Wei (University of Texas at El Paso) Yicheng Zhu (University of Texas at El Paso)

Topics
Audit + Compliance Audit Fees Financial Restatements
Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits
2021-04-18
Authors

Johnathon Cziffra (University of New Brunswick) Zvi Singer (HEC Montreal) Jing Zhang (University of Colorado Denver)

Topics
Audit + Compliance
Prior Audit Experience and CFO Financial Reporting Aggressiveness
2021-04-02
Authors

Eric R. Condie (Georgia Institute of Technology) Kara M. Obermire (Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics
Audit + Compliance
Credibility of Managers’ Fair Value Assessments: Evidence from Smaller-Than-Expected Goodwill Impairments
2021-04-01
Authors

Henry Laurion (University of Colorado at Boulder) Scott Robinson (University of Colorado Boulder) Frances M. Tice (University of Colorado at Boulder)

Topics
Audit + Compliance