Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Firm Events
Audit Opinions
Auditor Changes
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 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
Uncategorized

Years

2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

Results: 63

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
Complexity of CEO Compensation Packages
2022-04-25
Authors

Ana M. Albuquerque, Mary Ellen Carter, Zhe (Michael) Guo, Luann J. Lynch

Topics
Corporate + Legal SEC Comment Letters
Cheap Stock Options: Antecedents and Outcomes
2022-04-20
Authors

Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz, Jeremy Michels

Topics
Corporate + Legal Initial Public Offerings (IPO) SEC Comment Letters
Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers
2022-04-20
Authors

Jaewoo Kim, Seyoung Park, Kyle Peterson, Ryan J. Wilson

Topics
Audit + Compliance Corporate + Legal Financial Restatements Internal Controls (ICFR - SOX 404) SEC Comment Letters
Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors

Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters