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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: 191

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
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper
The Effect of Mandatory Information Disclosure on Financial Constraints
2021-01-11
Authors

Felipe Cabezon (University of Southern California)

Topics
Audit + Compliance Audit Fees
View Paper
Is a Client’s Corporate Social Responsibility Performance a Source of Audit Complexity?
2020-12-17
Authors

Joy Garcia (University of Auckland) Charl de Villiers (The University of Auckland) Lina Li (University of Auckland)

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
Audit Risk Associated with Long-Lived Tangible Asset Intensity, Age, and Impairment
2020-12-02
Authors

Daqun (David) Zhang (Texas A&M University-Corpus Christi) Keval Amin (Stony Brook University) Donald R. Deis (Texas A&M University)

Topics
Audit + Compliance Audit Fees
View Paper
Regulatory Costs of Being Public: Evidence from Bunching Estimation
2020-12-01
Authors

Michael Ewens (California Institute of Technology and NBER) Kairong Xiao (Columbia Business School) Ting Xu (University of Virginia)

Topics
Audit + Compliance Audit Fees
View Paper
Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement
2020-11-20
Authors

Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)

Topics
Audit + Compliance Audit Fees Europe Financial Restatements
View Paper