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AAER
Accounting + Oversight
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Results: 282

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
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
How do Investors Perceive Audit Report Lag? Evidence from the Cost of Equity
2023-01-04
Authors

Rachana Kalelkar, Qiao Xu

Topics
Audit + Compliance
View Paper
Econometric Analysis on the Initial Implementation of the New Specialists Requirements
2022-12-10
Authors

Ricci L. Reber; Michael J. Gurbutt; Wei-Kang Shih

Topics
Audit + Compliance Audit Fees Auditor Engagements
View Paper
The Joint Influence of Sarbanes-Oxley and FAS123R on Financial Misreporting
2022-11-24
Authors

Robert T. Davis; Thomas J. Lopez; Troy Pollard

Topics
Audit + Compliance Financial Restatements
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
CEO Tournament Incentives and Corporate Debt Contracting
2022-11-17
Authors

Chinmoy Ghosh; Di Huang; Nam H. Nguyen; Hieu V. Phan

Topics
Audit + Compliance Financial Restatements
View Paper
CEO networks and the labor market for directors
2022-11-17
Authors

Hyemin Kim; Rüdiger Fahlenbrach; Angie Low

Topics
Audit + Compliance Director & Officer Changes
View Paper