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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
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
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
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2014
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2005

Results: 4

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
View Paper
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
View Paper
Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits
2017-11-14
Authors

Thomas Bourveau (Hong Kong University of Science & Technology (HKUST)) Yun Lou (Singapore Management University) Rencheng Wang (University of Melbourne)

Topics
Corporate + Legal
View Paper
Fraud Discovery In the Credit Default Swaps Market
2016-08-01
Authors

Yanmin Gao Department of Accountancy (City University of Hong Kong) Jeong-Bon Kim (School of Accounting and Finance University of Waterloo) Desmond Tsang (Desautels Faculty of Management McGill University) Haibin Wu (Department of Accountancy City University of Hong Kong)

Topics
Corporate + Legal
View Paper