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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
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: 196

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
Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting
2021-05-18
Authors

Jeff Zeyun Chen (Texas Christian University) Anastasios Elemes (ESSEC Business School) Ole-Kristian Hope (University of Toronto) Aaron Yoon (Northwestern University)

Topics
Audit Fees Auditor Changes Europe Key Audit Matters
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
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
Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision
2021-03-08
Authors

Thomas R. Kubick (University of Nebraska-Lincoln) Thomas C. Omer (University of Nebraska at Lincoln) Courtney Yazzie (The University of Kansas)

Topics
Audit + Compliance Audit Fees
Generalist CEOs and Audit Pricing
2021-03-02
Authors

Zhiming Ma (Peking University) Rencheng Wang (Singapore Management University) Kaitang Zhou (Wuhan University)

Topics
Audit + Compliance Audit Fees Audit Opinions Going Concerns
Audit Committee Connectedness and Audit Fees
2021-02-19
Authors

Sharif Islam (Southern Illinois University at Carbondale) William R. McCumber (Louisiana Tech University) William W. Stammerjohan (Louisiana Tech University) Nusrat Farah (Southern Illinois University at Carbondale)

Topics
Audit + Compliance Audit Fees Financial Restatements
CEO Network Connections and Audit Timeliness
2021-02-19
Authors

Sharif Islam (Southern Illinois University at Carbondale) William R. McCumber (College of Business, Louisiana Tech University) Nusrat Farah (Southern Illinois University at Carbondale) Huan Qiu (Millsaps College)

Topics
Audit + Compliance Audit Fees Auditor Tenure Financial Restatements Market Share
When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing
2021-02-15
Authors

Jeff L. McMullin (Indiana University) Bryce Schonberger (University of Colorado at Boulder)

Topics
Accounting Firms Audit + Compliance Audit Fees Audit Opinions
The Effect of Mandatory Information Disclosure on Financial Constraints
2021-01-11
Authors

Felipe Cabezon (University of Southern California)

Topics
Audit + Compliance Audit Fees