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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
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Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
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Auditor Engagements - Europe
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Critical Audit Matters
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Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
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Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
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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
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Out of Period Adjustments
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PCAOB Reports
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Regulation Oversight
Reports
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SEC
SEC Comment Letters
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Transparency Reports
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Results: 282

Top management team incentive dispersion and audit fees
2023-09-21
Authors

Rachana Kalelkar; Yuan Shi; Hongkang Xu

Topics
Audit + Compliance Audit Fees
View Paper
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
Accounting firm office size and tax aggressiveness
2023-09-13
Authors

Yi (Dale) Fu; Youngdeok Lim; Elizabeth Carson

Topics
Audit + Compliance Audit Fees
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
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
2023-08-10
Authors

Christian Gross; Alfred Wagenhofer; David Windisch

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
Impact of Audit Committee Social Capital on the Adoption of COSO 2013
2023-08-04
Authors

Nusrat Farah; Md Shariful Islam; Amanuel Tadesse; William McCumber

Topics
Audit + Compliance Audit Committees
View Paper
The Two Sides of Corporate Social Responsibility and the Quality of Internal Control Audit Opinions
2023-08-04
Authors

Belen Blanco; Encarna Guillamón-Saorín; Andrés Guiral

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
Earnings Announcement Content as a Signal of Reliability
2023-08-01
Authors

Scott Seavey; Neal M. Snow; James Whitworth

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
Examining Auditors’ Ability to Evaluate the Reasonableness of Fair Value Estimates
2023-08-01
Authors

Sabrina Gong, Yamin Hao, Nam Ho

Topics
Audit + Compliance Auditor Engagements
View Paper