Academic Citations
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Results: 16
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
2022-08-08
Authors
Luminita Enache; Paul A. Griffin; Rucsandra Moldovan
Topics
Audit + Compliance Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)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 RestatementsEvidence 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 LettersThe 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 LettersOccurrence 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)