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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Transparency Reports
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2005

Results: 2

Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?
2023-08-18
Authors

Hambisa Belina; K. Raghunandan; Dasaratha V. Rama

Topics
Accounting + Oversight Audit + Compliance Audit Fees Audit Firm Events Audit Opinions Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
View Paper
Employment Quality and 10-K Report Readability
2022-09-10
Authors

Eka Nugraha Tan; Christina Shuet Wong-Lim; Edwin KiaYang Lim

Topics
Accounting + Oversight Audit Firm Events
View Paper