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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
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Critical Audit Matters
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Disclosure Controls (SOX 302)
EDGAR
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Financial Restatements
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Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Late Filings
Legal Fees
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Non-GAAP
Out of Period Adjustments
PCAOB
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Quality of Reporting
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SEC
SEC Comment Letters
Shareholder Activism
Tax
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Results: 105

The Impact of Social Capital on Financial Reporting: A Dynamic Panel Model of the Auditors' Trust and Corporate Social Responsibility by US Firms
2016-12-01
Authors

Muhammad Suhail Rizwan (National University of Sciences and Technology (NUST)) Asfia Obaid (National University of Sciences and Technology (NUST)) Dawood Ashraf (Islamic Development Bank - Islamic Research and Training Institute)

Topics
Audit Opinions
Public Company Audits and City-Specific Labor Characteristics
2016-09-13
Authors

Matthew Beck (Michigan State University; Michigan State University, The Eli Broad College of Business and The Eli Broad Graduate School of Management, Students) Jere R. Francis (University of Missouri at Columbia) Joshua L. Gunn (University of Pittsburgh - Katz Graduate School of Business)

Topics
Audit Opinions
Do Audit Personnel Salaries Impact Audit Quality?
2016-09-01
Authors

Jeffrey L. Hoopes (University of North Carolina) Kenneth J. Merkley (Cornell University) Joseph Pacelli (Indiana University) Joseph H. Schroeder (Indiana University)

Topics
Audit Fees Audit Opinions
Auditor Specialization in the Nonprofit Sector
2016-08-10
Authors

Erica Harris (Rutgers, The State University of New Jersey - Rutgers University, Camden) Stefanie L. Tate (University of Massachusetts at Lowell) Aleksandra B. Zimmerman (Northern Illinois University - Department of Accountancy)

Topics
Audit Opinions
Audit Partner Effects on Audit Pricing and Audit Quality in the United States
2016-08-01
Authors

Aleksandra B. Zimmerman (Northern Illinois University - Department of Accountancy) Albert L. Nagy (John Carroll University - Boler School of Business)

Topics
Audit Opinions
Acquirer Internal Control Weaknesses in the Market for Corporate Control
2016-07-29
Authors

Masako Darrough (City University of New York - Baruch College) Rong Huang (City University of New York - Baruch College) Emanuel Zur (University of Maryland - Robert H. Smith School of Business)

Topics
Audit Fees Audit Opinions
Awareness of SEC Enforcement and Auditor Reporting Decisions
2016-07-22
Authors

Mark L. DeFond (University of Southern California - Leventhal School of Accounting) Jere R. Francis (University of Missouri at Columbia) Nicholas Hallman (University of Texas at Austin)

Topics
Audit Opinions
Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?
2016-07-11
Authors

Lori Shefchik Bhaskar (Indiana University - Kelley School of Business - Department of Accounting) Joseph H. Schroeder (Indiana University - Kelley School of Business - Department of Accounting) Marcy L. Shepardson (Indiana University - Kelley School of Business - Department of Accounting)

Topics
Audit Fees Audit Opinions Financial Restatements
Are Going Concern Opinions Useful in Predicting Client Defaults?
2016-07-01
Authors

Elizabeth Gutierrez (Universidad de Chile) Jake Krupa (University of Miami) Miguel Minutti-Meza (University of Miami) Maria Vulcheva (Florida International University)

Topics
Audit Opinions
The Effects of Financial Statement Disaggregation on Audit Pricing
2016-06-14
Authors

Kevin Koh (Nanyang Technological University (NTU) - Nanyang Business School) Yen H. Tong (Nanyang Technological University (NTU) - Nanyang Business School) Zinan Zhu (National University of Singapore)

Topics
Audit Fees Audit Opinions Financial Restatements