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AAER
Accounting + Oversight
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Audit + Compliance
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Results: 146

Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis
2020-04-01
Authors

Anne Albrecht (Texas Christian University) Matthew Glendening (University of Missouri) Kyonghee Kim (Michigan State University) Raynolde Pereira (University of Missouri)

Topics
Audit + Compliance Audit Opinions Going Concerns
Audit Process, Private Information, and Insider Trading
2020-03-14
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
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
2020-03-01
Authors

Qiao Xu (University of Houston–Victoria) Rachana Kalelkar (University of Houston–Victoria)

Topics
Audit + Compliance Audit Opinions Corporate + Legal Going Concerns
MD&A Textual Similarity and Auditors
2020-03-01
Authors

Gus De Franco (Tulane University) Hila Fogel-Yaari (The University of Texas at Arlington) Heather Li (Bentley University)

Topics
Audit + Compliance Audit Opinions
Does the Market Know? Going Concern Opinion Release and Firm Fundamentals
2020-01-22
Authors

Jian Huang (Department of Finance - College of Business and Economics, Towson University)

Topics
Audit Opinions Investment & Financial Institutions
Can Auditors Become Over-Conservative? Evidence from the Investors’ Perception of Auditor Changes
2019-12-19
Authors

Ulf Mohrmann (University of Konstanz)

Topics
Audit Opinions Auditor Changes
Don’t Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job
2019-09-14
Authors

Elizabeth N. Cowle (University of Arkansas) Stephen P. Rowe (University of Arkansas)

Topics
Audit + Compliance Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)
Disclosure Spillover: Evidence from Going-Private Activity
2019-07-01
Authors

Lisa Hinson (Fisher School of Accounting, University of Florida) Jeffery Piao (Fisher School of Accounting, University of Florida)

Topics
Audit Opinions
Information Flows Among Rivals and Corporate Investment
2019-06-07
Authors

Darren Bernard (London Business School - Department of Accounting) Terrence Blackburne (Oregon State University) Jacob R. Thornock (Brigham Young University)

Topics
Audit Opinions
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
2019-04-24
Authors

James C. Hansen (Weber State University Goddard School of Business and Economics) Ling Lei Lisic (Virginia Polytechnic Institute & State University - Pamplin College of Business) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics
Audit Fees Audit Opinions Auditor Changes Financial Restatements