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Results: 282
CPAs and Big 4 Office Audit Quality
2022-09-10
Authors
Albert L.Nagy; Matthew G.Sherwood; Aleksandra B.Zimmerman
Topics
Audit + Compliance Audit FeesInsider Filing Violations and Illegal Information Delay
2022-09-09
Authors
Brandon N. Cline; Caleb Houston
Topics
Audit + Compliance Financial RestatementsTax-Related Restatements and Tax Avoidance Behavior
2022-09-07
Authors
Mollie T. Adams, Kerry K. Inger, Michele D. Meckfessel, John J. Maher
Topics
Audit + Compliance Financial RestatementsAre Voluntary Internal Control Weakness Disclosures in Initial Public Offerings Associated with Managerial Ability and Subsequent Financial Reporting Quality?
2022-08-30
Authors
Tiffany J. Westfall; MarkMyring
Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
2022-08-08
Authors
Luminita Enache; Paul A. Griffin; Rucsandra Moldovan
Topics
Audit + Compliance Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors
Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang
Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB ReportsThe Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors
Andrew Belnap
Topics
Accounting + Oversight Audit + ComplianceCode of Ethics Quality and Audit Fees
2022-07-20
Authors
Hong Kim Duonga; Giorgio Gotti; Michael T.Stein; Anthony Chen
Topics
Audit + Compliance Audit FeesAuditor Distraction and Audit Quality
2022-07-18
Authors
Chengyee Janie Chang; Yutao Li; Yan Luo
Topics
Audit + Compliance Auditor Changes Auditor EngagementsThe Impact of COVID-19 Lockdown on Audit Fees and Audit Delay: International Evidence
2022-07-15
Authors
Maretno A. Harjoto; Indrarini Laksmana