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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
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Non-GAAP
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Results: 70

Is a Client’s Corporate Social Responsibility Performance a Source of Audit Complexity?
2020-12-17
Authors

Joy Garcia (University of Auckland) Charl de Villiers (The University of Auckland) Lina Li (University of Auckland)

Topics
Audit + Compliance Audit Fees Financial Restatements
Internal Control over Financial Reporting and Corporate Environmental Performance
2020-12-14
Authors

Xin (Simba) Chang (Nanyang Technological University) Kangkang Fu (Hong Kong Baptist University) Yiwei Li (University of Essex, EBS) Xiu-Ye Zhang (Australian National University)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk: Evidence from Restatements
2020-12-10
Authors

Brandon Szerwo (State University of New York)

Topics
Audit + Compliance
Does Greater Access to Employees with Information Technology Capability Improve Financial Reporting Quality?
2020-12-04
Authors

John L. Abernathy (Kennesaw State University) J. Philipp Klaus (Bentley University) Linh Le (University of North Texas) Adi Masli (University of Kansas)

Topics
Audit + Compliance
Executive Network Centrality and Corporate Reporting
2020-12-03
Authors

Jing He (University of Delaware)

Topics
Audit + Compliance Financial Restatements
Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services
2020-12-02
Authors

Russell Barber (University of Colorado Denver) Carol Callaway Dee (University of Colorado Denver) Katherine Gunny (University of Colorado at Denver)

Topics
Audit + Compliance
How Do Managers Delay the Revelation of Bad News? Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts
2020-12-02
Authors

Bruce K. Billings (Florida State University) Sami Keskek (Florida State University) Linda A. Myers (University of Tennessee) Thomas C. Omer (University of Nebraska at Lincoln)

Topics
Audit + Compliance Financial Restatements
How Do Managers Delay the Revelation of Bad News? Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts
2020-12-02
Authors

Bruce K. Billings (Florida State University) Sami Keskek (Florida State University) Linda A. Myers (University of Tennessee) Thomas C. Omer (University of Nebraska at Lincoln)

Topics
Audit + Compliance Financial Restatements
Tournament Culture and Corporate Misconduct : Evidence using Machine Learning
2020-12-02
Authors

Jitendra Aswani (Fordham University) Franco Fiordelisi (University of Rome III)

Topics
Audit + Compliance Financial Restatements
Tournament Culture and Corporate Misconduct : Evidence using Machine Learning
2020-12-02
Authors

Jitendra Aswani (Fordham University) Franco Fiordelisi (University of Essex)

Topics
Audit + Compliance Financial Restatements