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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)
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Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
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
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

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2005

Results: 11

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
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
Audit Market Competition and Client Portfolio Risk
2020-06-16
Authors

Daun Jang (Department of Accounting, California State University Sacramento) Thomas C. Omer (School of Accountancy, University of Nebraska, Lincoln)

Topics
Audit + Compliance Audit Fees Audit Opinions
Financial Statement Comparability, Earnings Smoothing and Loanloss Provisioning in Banking
2020-06-16
Authors

Ahsan Habib (School of Accountancy, MASSEY UNIVERSITY) Mostafa Monzur Hasan (Department of Accounting and Corporate Governance Macquarie Business School, Macquarie University) Sabur Mollah (Management School, University of Sheffield) Philip Molyneux (College of Business Administration, University of Sharjah)

Topics
Audit + Compliance
Audit Firm Tenure, Corporate Tax Avoidance, and Firm Value
2020-06-01
Authors

Li (Lily) Z. Brooks (Texas A&M International University) Pei-Yu Sun (South Dakota State University)

Topics
Audit + Compliance
Are the Big 4 Audit Firms Homogeneous? Further Evidence from Audit Pricing
2020-05-21
Authors

Karel Hrazdil (Simon Fraser University) Dan A. Simunic (Simon Fraser University) Nattavut Suwanyangyuan (Brock University)

Topics
Audit + Compliance Audit Fees
Client Concerns About Information Spillovers from Sharing Audit Partners
2020-04-27
Authors

Jung Koo Kang (University of Southern California, Marshall School of Business) Clive S. Lennox (University of Southern California) Vivek Pandey (University of Southern California, Marshall School of Business)

Topics
Audit + Compliance Financial Restatements
Through the Grapevine: The Effect of CEO Network Centrality on Financial Reporting Quality
2020-04-16
Authors

Henry He Huang (Sy Syms School of Business, Yeshiva University) Chong Wang (School of Accounting and Finance, The Hong Kong Polytechnic University)

Topics
Audit + Compliance
Auditors’ Responses to Asset Redeployability
2020-03-18
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
Audit + Compliance
Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors

Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))

Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment Letters