Academic Citations
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Results: 189
Accounting Quality and Alliance Contract Provisions
2020-07-01
Authors
Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)
Topics
Accounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)The Revival of Large Consulting Practices at the Big 4 and Audit Quality
2020-06-19
Authors
Dain C. Donelson (University of Texas at Austin) Matthew Ege (Texas A&M University) Andrew Imdieke (University of Notre Dame) Eldar Maksymov (Arizona State University)
Topics
Audit + Compliance Financial RestatementsBank Regulation/Supervision and Bank Auditing
2020-06-11
Authors
Al (Aloke) Ghosh (UNC Charlotte) Henry Jarva (Aalto University, School of Business) Stephen G. Ryan (New York University, Leonard N. Stern School of Business)
Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance
2020-06-09
Authors
Dain C. Donelson (University of Texas at Austin) Jennifer L. Glenn (The Ohio State University) Christopher G. Yust (Texas A&M University)
Topics
Financial RestatementsExamining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
2020-05-19
Authors
Jaehan Ahn (Northeastern University, Accounting Group) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group)
Topics
Financial Restatements SEC Comment LettersDo Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?
2020-05-06
Authors
Andrew Kitto (University of Massachusetts Amherst) Phillip T. Lamoreaux (Arizona State University) Devin Williams (University of Illinois, University of Florida)
Topics
Audit Fees Financial RestatementsFinancial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime
2020-05-06
Authors
Joanna Golden (University of Memphis, School of Accountancy) Mark J. Kohlbeck (Florida Atlantic University, School of Accounting)
Topics
Financial RestatementsWhistleblowing Allegations, Audit Fees, and Internal Control Deficiencies
2020-04-28
Authors
Yu Flora Kuang (The University of Melbourne) Gladys Lee (The University of Melbourne) Bo Qin (The University of Melbourne)
Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)Client Concerns About Information Spillovers from Sharing Audit Partners
2020-04-27
Authors
Jung Koo Kang (University of Southern California, Marshall School of Business) Clive S. Lennox (University of Southern California) Vivek Pandey (University of Southern California, Marshall School of Business)
Topics
Audit + Compliance Financial RestatementsThe Distraction Effect of Non-Audit Services on Audit Quality
2020-04-07
Authors
Erik Beardsley (University of Notre Dame, Mendoza College of Business) Andy Imdieke (University of Notre Dame, Mendoza College of Business) Thomas C. Omer (University of Nebraska at Lincoln, School of Accountancy)