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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: 22

Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
2022-04-04
Authors

Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng

Topics
Audit + Compliance Director & Officer Changes Disclosure Controls (SOX 302)
Interim CFO Successions: A Governance Failure or Strategic Succession Planning?
2022-02-16
Authors

Jason Bangert, E. Scott Johnson, Linda A. Myers, Roy Schmardebeck

Topics
Director & Officer Changes Disclosure Controls (SOX 302) Financial Restatements
CFO Gaps: Determinants and Impact on the Corporate Information Environment
2022-02-03
Authors

Xia Chen (Singapore Management University) Na Li (York University) An-Ping Lin (Singapore Management University)

Topics
Audit + Compliance Director & Officer Changes
The Long-Term Effects of Short Selling and Negative Activism
2021-03-09
Authors

Peter Molk (University of Florida) Frank Partnoy (University of California)

Topics
Director & Officer Changes Shareholder Activism
The Effect of Top Management Team Turnover and Local Market Characteristics on Financial Reporting Risk
2021-01-09
Authors

Kenneth L. Bills (Michigan State University) Michelle Harding (Virginia Tech) Timothy A. Seidel (Brigham Young University) J. Mike Truelson (Virginia Tech)

Topics
Audit + Compliance Director & Officer Changes
Board Structure, Director Expertise, and Advisory Role of Outside Directors
2019-10-21
Authors

Sheng-Syan Chen (National Chengchi University) Yan-Shing Chen (National Yunlin University of Science and Technology) Jun-Koo Kang (Nanyang Technological University (NTU) - Nanyang Business School) Shu-Cing Peng (National Central University at Taiwan - Department of Finance)

Topics
Director & Officer Changes
U.S. Evidence from D&O Insurance on Agency Costs: Implications for Country-Specific Studies
2019-03-01
Authors

Dain C. Donelson (The University of Texas at Austin) Brian R. Monsen (The Ohio State University) Christopher G. Yust (Texas A&M University)

Topics
Audit Fees Director & Officer Changes
Real Earnings Management Prior to CEO Turnovers
2018-12-16
Authors

Paul Geertsema (University of Auckland, Department of Accounting and Finance) David H. Lont (University of Otago, Department of Accountancy and Finance) Helen Lu (University of Auckland, Department of Accounting and Finance)

Topics
Director & Officer Changes Investment & Financial Institutions
Is Good Advice Hard to Find? The Impact of Director Connectedness on Financing and Investment
2018-10-20
Authors

Vincent J. Intintoli (Clemson University) Kathleen M. Kahle (University of Arizona) Wanli Zhao (Renmin University of China)

Topics
Director & Officer Changes
Do Companies Engage in Auditor Shopping to Conceal Misreporting? Evidence from Financial Misstatements
2018-10-05
Authors

Zvi Singer (HEC Montreal) Jing Zhang (University of Alabama in Huntsville)

Topics
Director & Officer Changes Financial Restatements