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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
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Changes in Accounting Estimates
Coronavirus
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Critical Audit Matters
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Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
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Late Filings
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Non-GAAP
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PCAOB
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SEC Comment Letters
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Results: 202

Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision
2021-03-08
Authors

Thomas R. Kubick (University of Nebraska-Lincoln) Thomas C. Omer (University of Nebraska at Lincoln) Courtney Yazzie (The University of Kansas)

Topics
Audit + Compliance Audit Fees
Generalist CEOs and Audit Pricing
2021-03-02
Authors

Zhiming Ma (Peking University) Rencheng Wang (Singapore Management University) Kaitang Zhou (Wuhan University)

Topics
Audit + Compliance Audit Fees Audit Opinions Going Concerns
Audit Committee Connectedness and Audit Fees
2021-02-19
Authors

Sharif Islam (Southern Illinois University at Carbondale) William R. McCumber (Louisiana Tech University) William W. Stammerjohan (Louisiana Tech University) Nusrat Farah (Southern Illinois University at Carbondale)

Topics
Audit + Compliance Audit Fees Financial Restatements
CEO Network Connections and Audit Timeliness
2021-02-19
Authors

Sharif Islam (Southern Illinois University at Carbondale) William R. McCumber (College of Business, Louisiana Tech University) Nusrat Farah (Southern Illinois University at Carbondale) Huan Qiu (Millsaps College)

Topics
Audit + Compliance Audit Fees Auditor Tenure Financial Restatements Market Share
When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing
2021-02-15
Authors

Jeff L. McMullin (Indiana University) Bryce Schonberger (University of Colorado at Boulder)

Topics
Accounting Firms Audit + Compliance Audit Fees Audit Opinions
The Effect of Mandatory Information Disclosure on Financial Constraints
2021-01-11
Authors

Felipe Cabezon (University of Southern California)

Topics
Audit + Compliance Audit Fees
On Controlling for Misstatement Risk
2021-01-01
Authors

James Moon (Georgia Institute of Technology) Jonathan E. Shipman (University of Arkansas) Quinn Thomas Swanquist (University of Alabama) Robert Lowell Whited (North Carolina State University)

Topics
Audit + Compliance Audit Fees Financial Restatements
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
Audit Risk Associated with Long-Lived Tangible Asset Intensity, Age, and Impairment
2020-12-02
Authors

Daqun (David) Zhang (Texas A&M University-Corpus Christi) Keval Amin (Stony Brook University) Donald R. Deis (Texas A&M University)

Topics
Audit + Compliance Audit Fees
Regulatory Costs of Being Public: Evidence from Bunching Estimation
2020-12-01
Authors

Michael Ewens (California Institute of Technology and NBER) Kairong Xiao (Columbia Business School) Ting Xu (University of Virginia)

Topics
Audit + Compliance Audit Fees