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AAER
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Results: 145

All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness
2023-09-20
Authors

Matthew D. Crook; Tamara A. Lambert; Brian R. Walkup; James D. Whitworth

Topics
Audit + Compliance Audit Fees Audit Opinions
View Paper
Executive compensation horizon incentives, performance targets, and auditor risk assessment
2023-09-09
Authors

Qiyuan (Rachel) Peng; Padmakumar Sivadasan; Rui-Zhong (R.Z.) Zhang c

Topics
Audit + Compliance Audit Fees Audit Opinions
View Paper
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
CEO Network Connections and the Timeliness of Financial Reporting
2023-06-24
Authors

Md Shariful Islam; William McCumber; Nusrat Farah; Huan Qiu

Topics
Audit + Compliance Audit Opinions Director & Officer Changes
View Paper
Toward a Better Expert System for Auditor Going Concern Opinions Using Bayesian Network Inflation Factors
2023-04-04
Authors

Vikram Desai; Anthony C. Bucaro; Joung W. Kim; Rajendra Srivastava; Renu Desai

Topics
Audit + Compliance Audit Opinions Going Concerns
View Paper
Employee Firing Costs and Auditors’ Going-Concern Opinions: Evidence from Wrongful Discharge Laws
2023-02-25
Authors

Xu Li; Qian Xin

Topics
Audit + Compliance Audit Opinions Going Concerns
View Paper
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors

Topics
Audit + Compliance Audit Opinions Auditor Changes Corporate + Legal Financial Restatements SEC Comment Letters
View Paper
Does Corporate Social Responsibility Affect the Timeliness of Audited Financial Information? Evidence from “100 Best Corporate Citizens”
2023-01-17
Authors

Ebenezer K. Lamptey; Jin Dong Park; Isaac Bonaparte

Topics
Audit + Compliance Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)
View Paper
Local Creative Culture and Audit Fees
2022-11-23
Authors

Mabel D. Costa; Ahsan Habib

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
View Paper
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
2022-11-10
Authors

Daniel Aobdia; Reining Petacchi

Topics
Accounting + Oversight Audit + Compliance Audit Opinions Financial Restatements PCAOB Reports
View Paper