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Accounting + Oversight
Accounting Estimates
Accounting Firms
Audit + Compliance
Audit Committees
Audit Fees
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Internal Controls (ICFR - SOX 404)
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Late Filings
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Non-GAAP
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PCAOB
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Quality of Reporting
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SEC
SEC Comment Letters
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Tax
Uncategorized

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Results: 8

Dodd Frank Act: Reporting CEO Compensation Relationship to Worker Ratio and Firm Performance
2020-01-10
Authors

Mary Fischer (The University of Texas at Tyler) Jeffery Lindermoyer (Gollob Morgan Peddy PC)

Topics
Executive Compensation
Peer Group Choice and Chief Executive Officer Compensation
2019-02-11
Authors

David F. Larcker (Graduate School of Business Rock Center for Corporate Governance - Stanford University) Charles McClure (Booth School of Business - University of Chicago) Christina Zhu (The Wharton School - University of Pennsylvania)

Topics
Executive Compensation Financial Restatements Internal Controls (ICFR - SOX 404)
Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities
2019-01-14
Authors

Brian Bratten (Gatton College of Business & Economics- University of Kentucky) Monika Causholli (Gatton College of Business & Economics- University of Kentucky) Valbona Sulcaj (Gatton College of Business & Economics- University of Kentucky)

Topics
Auditor Changes Executive Compensation
Do Corporate Insiders Use External Signals in Performance Evaluation? Evidence on SEC Comment Letters
2018-11-28
Authors

Si Chen (Central University of Finance and Economics (CUFE)) Rong Huang (City University of New York (CUNY) - Stan Ross Department of Accountancy) Bo Zhang (School of Business, Renmin University of China) Ran Zhang (Guanghua School of Management)

Topics
Executive Compensation Revenue Recognition
Executive Integrity and Accounting Irregularities
2018-11-01
Authors

Luo Jianchuan (The Hong Kong Polytechnic University - School of Accounting and Finance)

Topics
Executive Compensation Financial Restatements
Board Gender Diversity and CEO Inside Debt Compensation
2018-07-01
Authors

Andrew Prevost (University of Vermont) Arun Upadhyay (Florida International University)

Topics
Executive Compensation
High Non-GAAP Earnings Predict Abnormally High CEO Pay
2018-05-01
Authors

Nicholas M. Guest (Massachusetts Institute of Technology (MIT) - Sloan School of Management) S.P. Kothari (Massachusetts Institute of Technology (MIT) - Sloan School of Management) Robert Pozen (Massachusetts Institute of Technology (MIT) - Sloan School of Management)

Topics
Executive Compensation
Management, Auditor, and Audit Committee Influence on MD&A: Evidence from Critical Accounting Estimate Quantitative Sensitivity Disclosures
2014-09-01
Authors

Matt Glendening (University of Missouri—Columbia - Trulaske College of Business) Elaine Mauldin (University of Missouri—Columbia - Trulaske College of Business) Kenneth W. Shaw (University of Missouri—Columbia -Trulaske College of Business)

Topics
Executive Compensation