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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Ratification
Broker Dealer
Canada (SEDAR)
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Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
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Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Late Filings
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PCAOB
Quality of Reporting
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SEC Comment Letters
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Tax
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Results: 156

Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?
2020-03-02
Authors

Yangyang Fan (Hong Kong Polytechnic University, School of Accounting and Finance) Mark (Shuai) Ma (University of Pittsburgh, Accounting Group) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration) Yuping Zhao (University of Houston)

Topics
Audit Fees
Auditor-Provided Regulatory Advisory Services and Financial Reporting Quality: An Unintended Consequence of the Dodd-Frank Act
2020-02-01
Authors

Hailey Ballew (Jones Graduate School of Business, Rice University) Amy G. Sheneman (Fisher College of Business, The Ohio State University)

Topics
Audit Fees
Dual-Class Ownership Structure and Audit Fees
2020-01-21
Authors

Olesya Lobanova (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria) Suchismita Mishra (Department of Finance - College of Business, Florida International University) Kannan Raghunandan (School of Accounting - College of Business, Florida International University) Alexandre Aidov (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria)

Topics
Audit Fees
U.S. Political Corruption and Audit Fees
2020-01-04
Authors

Anand Jha (Mike Ilitch School of Business, Wayne State University) Manoj Kulchania (Mike Ilitch School of Business, Wayne State University) Jared Smith (Poole College of Management, North Carolina State University)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Are Audit Fees Discounted in Initial Year Audit Engagements?
2019-11-20
Authors

Abhijit Barua (School of Accounting, Florida International University) Clive Lennox (Leventhal School of Accounting, University of Southern California) Aneesh Raghunandan (Department of Accounting, London School of Economics)

Topics
Audit Fees
Effects of Auditor- Provided Tax Services on Book- Tax Differences and on Investors' Mispricing of Book- Tax Differences
2019-11-18
Authors

Bing Luo (San Francisco State University)

Topics
Audit Fees Tax
The Impact of Financial Reporting Flexibility on Auditor Risk Judgment - Evidence from a Natural Experiment
2019-10-23
Authors

Chen Chen (Monash University, Department of Accounting) S.C. Winnie Leung (Faculty of Business and Economics, The University of Hong Kong Xuedan Tao Tongji University, Shanghai

Topics
Audit Fees
CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?
2019-10-22
Authors

Robert M. Bowen (University of San Diego and University of Washington) S. Jane Kennedy Jollineau (University of San Diego and University of Washington) Sarah C Lyon (University of San Diego) Shavin Malhotra (University of Waterloo) Pengcheng Zhu (University of San Diego)

Topics
Audit Fees Internal Controls (ICFR - SOX 404)
The Effect of Potential Entrants on Audit Market Competition
2019-10-18
Authors

Devin Williams (Department of Accountancy - Gies College of Business, University of Illinois)

Topics
Audit Fees
The Effect of Financial Constraints on Audit Fees
2019-10-12
Authors

Samuel Jebaraj Benjamin (Waikato Management School - University of Waikato)

Topics
Audit Fees