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Academic Citations

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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Coronavirus
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
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
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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Results: 29

Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?
2021-06-03
Authors

Alexander Edwards (University of Toronto) Michelle Hutchens (University of Illinois) Anh Persson (University of Illinois at Urbana-Champaign)

Topics
Corporate + Legal Tax
View Paper
Litigation Risk Management through Corporate Payout Policy
2021-05-27
Authors

Matteo P. Arena (Marquette University) Brandon Julio (University of Oregon)

Topics
Corporate + Legal Litigation
View Paper
Regulatory (In)attention and Earnings Management
2021-04-28
Authors

Dirk E. Black (University of Nebraska at Lincoln) Sam Melessa (University of Iowa) Ming (Mike) Yuan (University of Nebraska at Lincoln)

Topics
Corporate + Legal SEC Comment Letters
View Paper
Shareholder Litigation Rights and Stock Price Crash Risk
2021-04-22
Authors

Ivan Obaydin (University of Adelaide) Ralf Zurbruegg (University of Adelaide) Md Noman Hossain (University of Texas Rio Grande Valley) Binay Adhikari (University of Texas at San Antonio) Ahmed Elnahas (University of Texas)

Topics
Corporate + Legal Litigation
View Paper
The Importance of Financial Misconduct of Institutional Investors on Corporate Social Responsibility
2021-04-12
Authors

Samuel B. Bonsall (Pennsylvania State University) Babak Mammadov (Clemson University) Blerina Bela Zykaj (Clemson University)

Topics
Corporate + Legal Shareholder Activism
View Paper
Do U.S. Firms Disguise Acquisitions to Avoid Taxes?
2021-03-09
Authors

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

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings Tax
View Paper
Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality
2021-03-09
Authors

Han-Chung Chen (National Taipei University) Yen-Jung Lee (National Taiwan University) Sheng-Yi Lo (Feng Chia University) Yong Yu (University of Texas at Austin)

Topics
Corporate + Legal SEC Comment Letters
View Paper
Female Directors: Why Are Some Less Informed Than Others?
2021-03-01
Authors

Shawn Mobbs (University of Alabama) Yongxian Tan (University of Otago) Shage Zhang (Trinity University)

Topics
Audit + Compliance Corporate + Legal
View Paper
Corporate In-house Human Capital Investments in Accounting
2021-02-21
Authors

Xia Chen (Singapore Management University) Qiang Cheng (Singapore Management University) Travis Chow (The University of Hong Kong) Yanju Liu (Hong Kong Baptist University)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
View Paper
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero
2020-12-02
Authors

Novia X. Chen (University of Houston) Tiana Lehmer (University of California, Irvine)

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings
View Paper