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Accounting + Oversight
Accounting Estimates
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2005

Results: 13

Auditors’ Responses to Asset Redeployability
2020-03-18
Authors

Ferdinand A Gul (Deakin University) Karen Lai (Deakin University) Tongxia Li (Deakin University) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration)

Topics
Audit + Compliance
Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors

Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))

Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment Letters
The Association between Changes in Accounting Estimates and Accounting Restatements
2017-11-27
Authors

Philip Beaulieu (University of Calgary) B. Louise Hayes (University of Guelph - Department of Management) Lev Timoshenko (University of Calgary - Haskayne School of Business)

Topics
Accounting + Oversight Audit + Compliance Financial Restatements