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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
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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
Uncategorized

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Results: 279

The Impact of Terrorist Attacks and Mass Shootings on Earnings Management
2023-07-04
Authors

Seda Oz

Topics
Audit + Compliance
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
“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality
2023-03-07
Authors

Kinsun Tam; Qiao Xu; Guy Fernando; Richard A. Schneibl

Topics
Audit + Compliance Financial Restatements
View Paper
Factors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach
2023-03-05
Authors

Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer

Topics
Audit + Compliance Financial Restatements
View Paper
The Impact of Clawback Provisions on Executive Cash Compensation
2023-03-01
Authors

Hanni Liu; Harrison Liu; Jennifer Yin

Topics
Audit + Compliance Audit Fees
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
Do Accounting Firms Change Strategy through Office Managing Partner Appointments? Evidence from the U.S
2023-02-16
Authors

Michael J. Mowchan

Topics
Audit + Compliance Director & Officer Changes
View Paper
The Impact of COVID-19 Restrictions on Audit Fees and Audit Delay: Evidence from Auditor Local Offices
2023-02-11
Authors

Maretno Agus Harjoto; Indrarini Laksmana

Topics
Audit + Compliance Auditor Changes
View Paper