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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
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Internal Controls (ICFR - SOX 404)
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Late Filings
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PCAOB
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Quality of Reporting
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SEC
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Shareholder Activism
Tax
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Results: 238

Earnings Myopia and Private Equity Takeovers
2021-09-08
Authors

Paul Hribar (University of Iowa) Todd D. Kravet (University of Connecticut) Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Financial Restatements
Analyst Revenue Forecasts and Firm Revenue Misstatements
2021-09-05
Authors

Ting‐Chiao Huang (Monash University) Stephanie Hairston (Georgia Southern University)

Topics
Audit + Compliance Financial Restatements
Government Procurement and Wage Theft
2021-09-02
Authors

Justin Chircop (Lancaster University Management School) Monika Tarsalewska (University of Exeter Business School) Agnieszka Trzeciakiewicz (Hull University Business School)

Topics
Audit + Compliance Financial Restatements
Accounting for Emissions: Evidence from Auditor Pricing of Climate Change Risk
2021-08-12
Authors

Yezen H. Kannan (Zayed University) Kimberly C. Gleason (American University of Sharjah) Philip Molyneux (University of Sharjah)

Topics
Audit + Compliance Audit Fees Auditor Tenure Financial Restatements
Audit Committee Meetings and the Timeliness of Misstatement Disclosure
2021-07-18
Authors

Johnathon Cziffra (University of New Brunswick) Zvi Singer (HEC Montreal) Jing Zhang (University of Colorado Denver)

Topics
Audit + Compliance Financial Restatements
Understanding the Asset Growth Anomaly
2021-07-14
Authors

James O'Donovan (City University of Hong Kong)

Topics
Audit + Compliance Financial Restatements
How Do Uniformity and Flexibility in Classification Standards Affect Cash Flow Statement Comparability?
2021-07-03
Authors

Mayer Chunzi Liang (University of Wisconsin-Madison)

Topics
Audit + Compliance Financial Restatements
Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process
2021-06-29
Authors

Samuel B. Bonsall (Pennsylvania State University) Eric Holzman (Ohio State University) Brian P. Miller (Indiana University)

Topics
Audit + Compliance Financial Restatements
Proxy Advisory Firms and Corporate Shareholder Engagement
2021-06-22
Authors

Aiyesha Dey (Harvard Business School) Austin Starkweather (University of South Carolina) Joshua T. White (Vanderbilt University)

Topics
Audit + Compliance Financial Restatements
Decentralized Finance: Regulating Cryptocurrency Exchanges
2021-04-28
Authors

Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics
Audit + Compliance Financial Restatements Revenue Recognition