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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
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Canada (SEDAR)
Coronavirus
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COSO
Critical Audit Matters
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EDGAR
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
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Non-GAAP
Out of Period Adjustments
PCAOB
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Quality of Reporting
Regulation Oversight
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SEC
SEC Comment Letters
Shareholder Activism
Tax
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Results: 129

Credit Risk Assessment and Executives’ Legal Expertise
2021-09-14
Authors

Mia Pham (Massey University) Yulia Merkoulova (Monash Business School) Chris Veld (Monash University)

Topics
Audit + Compliance Audit Fees
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-09-13
Authors

Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Earnings Myopia and Private Equity Takeovers
2021-09-08
Authors

Paul Hribar (University of Iowa) Todd D. Kravet (University of Connecticut) Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Financial Restatements
Analyst Revenue Forecasts and Firm Revenue Misstatements
2021-09-05
Authors

Ting‐Chiao Huang (Monash University) Stephanie Hairston (Georgia Southern University)

Topics
Audit + Compliance Financial Restatements
Government Procurement and Wage Theft
2021-09-02
Authors

Justin Chircop (Lancaster University Management School) Monika Tarsalewska (University of Exeter Business School) Agnieszka Trzeciakiewicz (Hull University Business School)

Topics
Audit + Compliance Financial Restatements
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction – Implications from ASU 2014-15
2021-08-15
Authors

Jingjing Wang (University of Calgary)

Topics
Audit + Compliance Audit Opinions Coronavirus Going Concerns
Accounting for Emissions: Evidence from Auditor Pricing of Climate Change Risk
2021-08-12
Authors

Yezen H. Kannan (Zayed University) Kimberly C. Gleason (American University of Sharjah) Philip Molyneux (University of Sharjah)

Topics
Audit + Compliance Audit Fees Auditor Tenure Financial Restatements
Auditor Independence: Evidence on Non-Audit Fees, Firm Financial Health and Investors’ Perceptions of Earnings
2021-08-06
Authors

Anthony C. Ng (Deakin University) Ferdinand A Gul (Deakin University) Zabihollah Rezaee (University of Memphis)

Topics
Audit + Compliance Audit Fees
Determinants and Consequences of Noncompliance with the 2013 COSO Framework
2021-08-02
Authors

Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)

Topics
Audit + Compliance COSO Internal Controls (ICFR - SOX 404)
The Role of Timing and Management’s Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls
2021-07-24
Authors

Andy Imdieke (University of Notre Dame)

Topics
Audit + Compliance