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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
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
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2020
2019
2018
2017
2016
2015
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2005

Results: 17

Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
2020-11-19
Authors

Hariom Manchiraju (Indian School of Business, Hyderabad) Vivek Pandey (University of Southern California) K.R. Subramanyam (University of Southern California)

Topics
Corporate + Legal Litigation
Alternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors

Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics
Corporate + Legal SEC Comment Letters
Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors
2020-10-23
Authors

Lawrence J. Abbott (University of Wisconsin-Milwaukee) William L. Buslepp (Louisiana State University) Blair B. Marquardt (University of North Texas) Stephanie Merrell (Nicholls State University)

Topics
Corporate + Legal SEC Comment Letters
CEO Activism and Firm Value
2020-10-06
Authors

Anahit Mkrtchyan (Northeastern University) Jason Sandvik (A.B. Freeman School of Business) Vivi Zhu (Tulane University)

Topics
Corporate + Legal Litigation
An Empirical Investigation of Non-GAAP Exclusion Quality Indicators
2020-09-25
Authors

Owen Davidson (University of Georgia) Enrique Gomez (Temple University) Frank Heflin (University of Georgia) Dana Wallace (University of Central Florida)

Topics
Corporate + Legal SEC Comment Letters
Regulatory Transparency and the Alignment of Private and Public Enforcement
2020-09-03
Authors

Amy P. Hutton (Boston College - Carroll School of Management) Susan Shu (Boston College - Carroll School of Management) Xin Zheng (University of British Columbia)

Topics
Corporate + Legal Financial Restatements SEC Comment Letters
Director Liability Protection and the Quality of Outside Directors
2020-08-19
Authors

Ronald W. Masulis (University of New South Wales) Sichen Shen (The University of Hong Kong) Hong Zou (The University of Hong Kong)

Topics
Corporate + Legal Litigation
Methodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences
2020-06-25
Authors

Paul Demere (University of Georgia, J.M. Tull School of Accounting) Jeffrey Gramlich (Carson College of Business)

Topics
Corporate + Legal Tax
When Does Forecasting GAAP Earnings Entail Unreasonable Effort?
2020-06-24
Authors

Henry Laurion (Leeds School of Business, University of Colorado) Richard Sloan (Marshall School of Business, University of Southern California)

Topics
Corporate + Legal SEC Comment Letters
Does Advertising Improve Access to Capital for Small Businesses? Evidence from the JOBS Act
2020-06-23
Authors

Anup Agrawal (University of Alabama, Culverhouse College of Commerce & Business Administration) Yuree Lim (University of Wisconsin - La Crosse, College of Business Administration)

Topics
Corporate + Legal Private Placements