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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 LettersShareholder 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 LitigationCan 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 LitigationMedia 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 RestatementsCompanies’ 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 LettersThe 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 LettersComplexity 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 LettersCheap 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 LettersNot 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 LettersInnovations 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