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Academic Citations

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Topics

AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Transparency Reports
Uncategorized

Years

2023
2022
2021
2020
2019
2018
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2006
2005

Results: 8

Examining Auditors’ Ability to Evaluate the Reasonableness of Fair Value Estimates
2023-08-01
Authors

Sabrina Gong, Yamin Hao, Nam Ho

Topics
Audit + Compliance Auditor Engagements
View Paper
Econometric Analysis on the Initial Implementation of the New Specialists Requirements
2022-12-10
Authors

Ricci L. Reber; Michael J. Gurbutt; Wei-Kang Shih

Topics
Audit + Compliance Audit Fees Auditor Engagements
View Paper
StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk
2022-10-12
Authors

Anna Bergman Brown; Nicole M. Heron, Hagit Levy; Emanuel Zur

Topics
Audit + Compliance Auditor Changes Auditor Engagements Corporate + Legal Litigation
View Paper
Auditor Distraction and Audit Quality
2022-07-18
Authors

Chengyee Janie Chang; Yutao Li; Yan Luo

Topics
Audit + Compliance Auditor Changes Auditor Engagements
View Paper
The Demand for Auditor Reputation: Evidence from a Structural Model
2022-05-20
Authors

Aiyong Zhu, Christopher Koch

Topics
Audit + Compliance Auditor Changes Auditor Engagements Financial Restatements
View Paper
Do Shared Auditors Facilitate Information Transfer between Clients? Evidence from Patent Citations
2022-05-06
Authors

Xuan Tian, Jiawen Yan, Luo Zuo

Topics
Audit + Compliance Auditor Engagements
View Paper
Common Auditors and Private Bank Loans
2020-05-14
Authors

Jere R. Francis (Maastricht University) Wei Wang (Temple University, Department of Accounting)

Topics
Auditor Engagements
View Paper
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
2020-04-16
Authors

Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group) Xia Xiao (Northeastern University, Accounting Group)

Topics
Audit Fees Audit Opinions Auditor Engagements
View Paper