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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Executive Compensation
Financial Restatements
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2020
2019
2018
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2005

Results: 105

The Effect of Auditor Litigation Risk on Client Access to Bank Debt: Evidence from a Quasi-Experiment
2018-11-28
Authors

Mahfuz Chy (University of Missouri at Columbia) Gus De Franco (Tulane University - A.B. Freeman School of Business) Barbara Su (Temple University - Fox School of Business and Management)

Topics
Audit Opinions
What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
2018-10-16
Authors

Lauren M. Cunningham (University of Tennessee) Chan Li (University of Pittsburgh) Sarah E. Stein (Virginia Tech) Nicole S. Wright (James Madison University)

Topics
Audit Opinions Financial Restatements Tax
Does Tax Planning Affect Analysts' Earnings Forecasts?
2018-10-03
Authors

Jere R. Francis (University of Missouri at Columbia) Stevanie S. Neuman (University of Missouri at Columbia - School of Accountancy) Nathan J. Newton (Florida State University - Department of Accounting)

Topics
Audit Opinions Tax
Increasing Auditor Recognition of Goodwill Impairment Losses
2018-09-24
Authors

Matthew Baugh (Arizona State University (ASU) - School of Accountancy) Elaine Mauldin (University of Missouri Trulaske College of Business)

Topics
Audit Fees Audit Opinions
How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior?
2018-09-12
Authors

Yangyang Fan (Hong Kong Polytechnic University) Mark (Shuai) Ma (American University) Jeffrey Pittman (Memorial University of Newfoundland)

Topics
Audit Fees Audit Opinions Financial Restatements
CEO Political Ideology and Audit Pricing
2018-09-09
Authors

Wang Dong (School of Management- Zhejiang University) Shuo Li (College of Business and Economics- Western Washington University) Hong Xie (Gatton College of Business and Economics- University of Kentucky) Yu (Tony) Zhang (College of Management- Lawrence Technological University)

Topics
Audit Fees Audit Opinions
How Do Auditors View Corporate Culture? The Effect of Collaboration Culture on Audit Fees
2018-09-01
Authors

Huimin (Amy) Chen (Lally School of Management Rensselaer Polytechnic Institute) Tahseen Hasan (Lally School of Management Rensselaer Polytechnic Institute)

Topics
Audit Opinions
Shareholder Activism and Changes in Audit Committee Composition
2018-08-24
Authors

Tom Adams (University of Connecticut- School of Business) Thaddeus Neururer (University of Akron- College of Business Administration)

Topics
Audit Opinions
The Price of Stock Liquidity: The Effect of Investor Disagreement on Audit Risk
2018-08-21
Authors

John L. Campbell (University of Georgia- J.M. Tull School of Accounting) Wei Shi (Norwegian School of Economics- Department of Accounting, Auditing and Law) Derrald Stice (Hong Kong University of Science and Technology- Department of Accounting)

Topics
Audit Fees Audit Opinions Financial Restatements
Implications of Audit Office Resource Allocation Shocks: Evidence from Late 10-K Filings
2018-08-01
Authors

Stuart Dearden (University of Arkansas, Fayetteville)

Topics
Audit Opinions Financial Restatements