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Accounting + Oversight
Accounting Estimates
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Results: 105

Audit Process, Private Information, and Insider Trading
2018-07-14
Authors

Salman Arif (Indiana University - Kelley School of Business - Department of Accounting) John Kepler (University of Pennsylvania - Accounting Department) Joseph H. Schroeder (Indiana University - Kelley School of Business - Department of Accounting) Daniel J. Taylor (University of Pennsylvania - The Wharton School)

Topics
Audit Opinions
Audit Firm Reputation and Perceived Audit Quality: Evidence from Envelopegate
2018-05-02
Authors

Beau Grant Barnes (Washington State University) Marc Cussatt (Washington State University) Nancy L. Harp (Clemson University)

Topics
Audit Opinions
The Utilization and Effect of Information Transfer in Auditing: Among Audit Engagement Teams, Audit Clients, and Supply Chain Partners
2018-05-01
Authors

CHENG YIN (The State University of New Jersey)

Topics
Audit Fees Audit Opinions Financial Restatements
Anticipation and Reaction to Going Concern Modified Audit Opinions by Sophisticated Investors
2018-04-26
Authors

Marshall A. Geiger (Robins School of Business, University of Richmond, Richmond, VA) Abdullah Kumas (Robins School of Business, University of Richmond, Richmond, VA)

Topics
Audit Opinions
The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality
2018-03-01
Authors

Justyna Skomra (Department of Accounting, College of Business and Administration, Kent State University)

Topics
Audit Fees Audit Opinions Auditor Changes Internal Controls (ICFR - SOX 404) Market Share SEC Comment Letters
The Association between Internal Information Quality and State Tax Planning
2017-11-08
Authors

Stacie Kelley Laplante (University of Wisconsin - Madison) Dan Lynch (University of Wisconsin - Madison - Department of Accounting and Information Systems) Mary E. Vernon (University of Wisconsin - Madison)

Topics
Audit Opinions
Why Do Clients Choose Nonlocal Auditors?
2017-11-03
Authors

Nathan Lundstrom (University of Missouri - School of Accountancy) Adam S. Yore (University of Missouri at Columbia - Department of Finance)

Topics
Audit Opinions
Client Corruption Culture and External Auditor Monitoring
2017-10-30
Authors

Tracy Gu (The University of Hong Kong, Accounting Division, Faculty of Business and Economics) Xiaoding Liu (University of Oregon - Department of Finance)

Topics
Audit Fees Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Essays On Politically Connected Firms
2017-10-07
Authors

Yi Duo (Business Administration, American University)

Topics
Audit Fees Audit Opinions Auditor Changes Disclosure Controls (SOX 302) Financial Restatements
U.S. Worldwide Taxation and Domestic Mergers and Acquisitions
2017-09-29
Authors

Jeremiah Harris (Kent State University) William O’Brien (The University of Illinois at Chicago)

Topics
Audit Opinions