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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
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
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
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2005

Results: 105

Audit Market Competition and Client Portfolio Risk
2020-06-16
Authors

Daun Jang (Department of Accounting, California State University Sacramento) Thomas C. Omer (School of Accountancy, University of Nebraska, Lincoln)

Topics
Audit + Compliance Audit Fees Audit Opinions
All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing
2020-04-24
Authors

Matthew Crook (University of Mississippi, Department of Finance) Tamara A. Lambert (Lehigh University) Brian Walkup (Rollins College, Crummer Graduate School of Business) James Whitworth (University of South Florida)

Topics
Audit Fees Audit Opinions
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
2020-04-16
Authors

Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group) Xia Xiao (Northeastern University, Accounting Group)

Topics
Audit Fees Audit Opinions Auditor Engagements
Does the Market Know? Going Concern Opinion Release and Firm Fundamentals
2020-01-22
Authors

Jian Huang (Department of Finance - College of Business and Economics, Towson University)

Topics
Audit Opinions Investment & Financial Institutions
Can Auditors Become Over-Conservative? Evidence from the Investors’ Perception of Auditor Changes
2019-12-19
Authors

Ulf Mohrmann (University of Konstanz)

Topics
Audit Opinions Auditor Changes
The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
2019-08-30
Authors

Musaib Ashraf (University of Arizona, Department of Accounting) Paul N. Michas (University of Arizona, Department of Accounting) Dan Russomanno (University of Arizona, Department of Accounting)

Topics
Audit Opinions
Disclosure Spillover: Evidence from Going-Private Activity
2019-07-01
Authors

Lisa Hinson (Fisher School of Accounting, University of Florida) Jeffery Piao (Fisher School of Accounting, University of Florida)

Topics
Audit Opinions
Information Flows Among Rivals and Corporate Investment
2019-06-07
Authors

Darren Bernard (London Business School - Department of Accounting) Terrence Blackburne (Oregon State University) Jacob R. Thornock (Brigham Young University)

Topics
Audit Opinions
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
2019-04-24
Authors

James C. Hansen (Weber State University Goddard School of Business and Economics) Ling Lei Lisic (Virginia Polytechnic Institute & State University - Pamplin College of Business) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics
Audit Fees Audit Opinions Auditor Changes Financial Restatements
Electronic Proxy Statement Dissemination and Shareholder Monitoring
2018-11-30
Authors

Rachel Geoffroy (Ohio State University (OSU) - Department of Accounting & Management Information Systems)

Topics
Audit Opinions