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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
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
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2021
2020
2019
2018
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2015
2014
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2006
2005

Results: 202

Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement
2020-11-20
Authors

Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)

Topics
Audit + Compliance Audit Fees Europe Financial Restatements
Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services
2020-11-17
Authors

Jean Bédard (Université Laval - École de comptabilité) Suzanne M. Paquette (Université Laval, École de comptabilité)

Topics
Audit + Compliance Audit Fees
Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal
2020-11-02
Authors

Francine McKenna (American University) Mikhail Pevzner (University of Baltimore) Amy Sheneman (Ohio State University) Tzachi Zach (Ohio State University)

Topics
Audit + Compliance Audit Fees
How Does Artificial Intelligence Shape the Audit Industry?
2020-10-27
Authors

Kelvin Law (Nanyang Technological University) Michael Shen (National University of Singapore)

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
Analyst Coverage and Managers’ Disclosure of Forward-Looking Information
2020-10-22
Authors

James D. Warren (University of Georgia)

Topics
Audit + Compliance Audit Fees
Financial Constraints, Auditing, and External Financing
2020-10-22
Authors

Mary Becker (Canisius College) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Ahmet C. Kurt (Bentley University)

Topics
Audit + Compliance Audit Fees
Do Emotions Affect Audit Practice? Terrorist Attacks and Accounting Misstatements
2020-10-15
Authors

Pengkai Lin (Tulane University)

Topics
Audit + Compliance Audit Fees Financial Restatements Going Concerns
What Are the Determinants and Consequences of Auditor’s Use of In-House Specialists?
2020-10-14
Authors

Ally Zimmerman (Florida State University) Dereck Barr-Pulliam (University of Louisville) Joon-Suk Lee (PCAOB) Miguel Minutti-Meza (University of Miami)

Topics
Audit + Compliance Audit Fees Financial Restatements
Financial Capacity and the Demand for Audit Quality
2020-10-03
Authors

Chee Yeow Lim (Singapore Management University) Gerald J. Lobo (University of Houston) Pingui Rao (Jinan University) Heng Yue (Singapore Management University)

Topics
Audit + Compliance Audit Fees
The Need to Validate Exogenous Shocks: Shareholder Derivative Litigation, Universal Demand Laws and Financial Reporting Decisions
2020-09-30
Authors

Dain C. Donelson (University of Iowa) Laura Kettell (The University of Texas at Austin) John M. McInnis (University of Texas at Austin) Sara Toynbee (University of Texas at Austin)

Topics
Audit + Compliance Audit Fees