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Accounting + Oversight
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Results: 67

Are activist hedge funds good business advisors?
2023-08-01
Authors

Luc Desrousseaux

Topics
Corporate + Legal Shareholder Activism
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors

Topics
Audit + Compliance Audit Opinions Auditor Changes Corporate + Legal Financial Restatements SEC Comment Letters
Prosocial CEOs and The Cost of Debt: Evidence from Syndicated Loan Contracts
2022-11-09
Authors

Chunbo Liu; Liang Xu; Haoyi Yang; Wenqiao Zhang

Topics
Bankruptcies Corporate + Legal
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
SEC review of non-GAAP comment letters in family firms
2022-06-30
Authors

Samer Khalil, Denise O'Shaughnessy, Ian Twardus

Topics
Corporate + Legal SEC Comment Letters
Shareholder Litigation and Corporate Culture
2022-06-15
Authors

Cheng Jiang Temple University Kose John New York University (NYU) - Department of Finance Ming Ju Louisiana Tech University - College of Business

Topics
Corporate + Legal Litigation
Can a Principal Auditor Reduce Accountability for an Audit Engagement by Dividing Responsibility With Another Auditor?
2022-06-13
Authors

Bethany Brumley University of Illinois at Urbana-Champaign Keith Czerney University of Missouri-Columbia Jaime J. Schmidt University of Texas at Austin Anne Thompson University of Illinois at Urbana-Champaign

Topics
Audit + Compliance Audit Fees Audit Opinions Corporate + Legal Litigation
Media Sentiment and Shareholder Litigation
2022-06-02
Authors

Richard A. Cazier University of North Texas Jianning Huang University of Memphis - Fogelman College of Business and Economics; Saint Francis Xavier University Jeff L. McMullin Indiana University - Kelley School of Business - Department of Accounting Fuzhao Zhou State University Of New York, Brockport

Topics
Audit + Compliance Corporate + Legal Financial Restatements
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
2022-05-16
Authors

Shannon Chen, Matthew Erickson, Michelle Harding, Bridget Stomberg, Junwei Xia

Topics
Audit + Compliance Corporate + Legal Internal Controls (ICFR - SOX 404) SEC Comment Letters
The Decision-Usefulness of ASC 606 Revenue Disaggregation
2022-05-07
Authors

Lisa A. Hinson, Gabriel Pundrich, Mark Zakota

Topics
Corporate + Legal Revenue Recognition SEC Comment Letters