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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Coronavirus
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
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
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

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2005

Results: 229

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
View Paper
Accounting Restatements and Bank Liquidity Creation
2021-04-27
Authors

Wei Wang (Temple University)

Topics
Audit + Compliance Financial Restatements
View Paper
What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega
2021-04-25
Authors

Bo Xu (Harbin Institute of Technology) Jay Junghun Lee (University of Massachusetts Boston)

Topics
Audit + Compliance Financial Restatements
View Paper
Does Religiosity Improve Analyst Forecast Accuracy?
2021-04-20
Authors

Zuobao Wei (University of Texas at El Paso) Yicheng Zhu (University of Texas at El Paso)

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives
2021-03-15
Authors

Hyung Il Oh (Korea Advanced Institute of Science and Technology) Hyunpyo Kim (Shippensburg University of Pennsylvania) Jeong-Bon Kim (City University of Hong Kong) Yong Gyu Lee (Seoul National University)

Topics
Audit + Compliance Financial Restatements
View Paper
Regression and Machine Learning Methods to Predict Discrete Outcomes in Accounting Research
2021-03-11
Authors

Jake Krupa (Tulane University) Miguel Minutti-Meza (University of Miami)

Topics
Audit + Compliance Financial Restatements
View Paper
The Measurement of Audit Quality in the Netherlands: A Practical Note
2021-03-10
Authors

Tjibbe Bosman (Business School of the University, Amsterdam)

Topics
Audit Opinions Europe Financial Restatements Going Concerns
View Paper
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement
2021-03-08
Authors

Dain C. Donelson (University of Iowa) Antonis Kartapanis (Texas A&M University) John M. McInnis (University of Texas at Austin) Christopher G. Yust (Texas A&M University)

Topics
Audit + Compliance Financial Restatements
View Paper
Information Quality and Workplace Safety
2021-03-02
Authors

Ole-Kristian Hope (University of Toronto) Danye Wang (New York University) Heng Yue (Singapore Management University) Jianyu Zhao (Central University of Finance and Economics)

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
Using Economic Links between Firms to Detect Accounting Fraud
2021-03-02
Authors

Chenchen Li (University of Texas at Dallas) Ningzhong Li (University of Texas at Dallas) Frank Zhang (Yale School of Management)

Topics
Audit + Compliance Financial Restatements
View Paper