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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
2015
2014
2013
2012
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2005

Results: 13

Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees
2019-06-02
Authors

Mohamed Gaber (Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh) Samy Garas (Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh) Edward J. Lusk (Department of Accounting, School of Business and Economics - State University of New York (SUNY) at Plattsburgh)

Topics
Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors

Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))

Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment Letters
The Use and Characteristics of Component Auditors: Implications for U.S. Audits
2018-09-01
Authors

Jenna J. Burke (University of Colorado Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University)

Topics
Audit Fees Disclosure Controls (SOX 302) Financial Restatements Internal Controls (ICFR - SOX 404)
Essays on Foreign Firms Listed in the United States
2018-07-01
Authors

Lei (Ray) Zhang (Simon Fraser University)

Topics
Disclosure Controls (SOX 302) Financial Restatements SEC Comment Letters
Occurrence and Consequences of Surprise Internal Control Disclosures
2018-06-27
Authors

Hambisa Belina (Florida International University)

Topics
Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
The Information Content of Disclosure Controls and Procedures Deficiencies
2018-02-01
Authors

Essam Elshafie (Northeastern Illinois University)

Topics
Disclosure Controls (SOX 302)
Internal Information Quality and Capital Allocation within Conglomerates
2017-11-17
Authors

David P. Weber (University of Connecticut - Department of Accounting) Kexin Zheng (University of Connecticut - Department of Accounting)

Topics
Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Essays On Politically Connected Firms
2017-10-07
Authors

Yi Duo (Business Administration, American University)

Topics
Audit Fees Audit Opinions Auditor Changes Disclosure Controls (SOX 302) Financial Restatements
An Analysis and Taxonomy of Disclosure Controls and Procedures Effectiveness
2016-05-01
Authors

Thomas R. Weirich (School of Accounting Central Michigan University) Lori Olsen (School of Accounting Central Michigan University)

Topics
Disclosure Controls (SOX 302)
Auditor Choice under Client Information Uncertainty
2014-05-01
Authors

Chien-Heng Jennifer Chang (Tamkang University - Department of Accounting) Ling-Tai Lynette Chou (National Chengchi University - Department of Accounting)

Topics
Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)