Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

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
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

Results: 105

Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?
2017-09-27
Authors

Jere R. Francis (University of Missouri at Columbia) Nargess Golshan (University of Missouri at Columbia) Nicholas Hallman (University of Texas at Austin)

Topics
Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Auditor Benchmarking of Client Disclosures
2017-09-14
Authors

Michael S. Drake (Brigham Young University - Marriott School) Phillip T. Lamoreaux (Arizona State University) Phillip J. Quinn (University of Washington - Foster School of Business) Jacob R. Thornock (Brigham Young University)

Topics
Audit Fees Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Auditors’ Diversified Experience and Audit Characteristics
2017-09-01
Authors

Bill Francis (Lally School of Management Rensselaer Polytechnic Institute) Qiang Wu (Lally School of Management Rensselaer Polytechnic Institute) Ibrahim Siraj (College of Management Long Island University)

Topics
Audit Opinions Financial Restatements
The Influence of Auditor Provided Tax Planning and Tax Compliance Services in the "Tax Transparency Era"
2017-09-01
Authors

James A. Chyz (University of Tennessee) Ronen Gal-Or (Northeastern University) Vic Naiker (Monash University) Divesh Sharma (Kennesaw State University)

Topics
Audit Fees Audit Opinions
Unfair Labor Practice Charges and Audit Fees
2017-09-01
Authors

Bill Francis (Rensselaer Polytechnic Institute Lally School of Management) Iftekhar Hasan (Fordham University and Bank of Finland) Qiang Wu (Rensselaer Polytechnic Institute Lally School of Management) Ibrahim Siraj (Long Island University-Post)

Topics
Audit Fees Audit Opinions Financial Restatements
Audit Committee Expertise: An Examination of the Post-SOX Era
2017-08-01
Authors

Brandon Szerwo (University of Washington)

Topics
Audit Fees Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry
2017-07-19
Authors

Daniel Aobdia (Northwestern University - Kellogg School of Management) Anup Srivastava (Tuck School of Business at Dartmouth)

Topics
Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)
The Scale and Scope of the Client Portfolio and Audit Pricing at the Individual Auditor Level: Evidence from China
2017-06-28
Authors

Juan Mao (University of Texas at San Antonio - Department of Accounting) Baolei Qi (Xi'an Jiaotong University (XJTU)) Guochang Zhang (University of Hong Kong)

Topics
Audit Opinions
Credit Default Swaps on Corporate Debt and the Pricing of Audit Services
2017-06-27
Authors

Lijing Du Towson University - Department of Finance Adi Masli University of Kansas - School of Business Felix Meschke University of Kansas - Finance Area

Topics
Audit Fees Audit Opinions
The Effect of Auditing Standard No.5 on Audit Delay and Audit Fees
2017-03-01
Authors

Mark Washburn (H. Wayne Huizenga School of Business and Entrepreneurship Nova Southeastern University)

Topics
Audit Opinions Internal Controls (ICFR - SOX 404)