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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
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Critical Audit Matters
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Europe
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
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Market Share
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Non-GAAP
Out of Period Adjustments
PCAOB
PCAOB Reports
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Regulation Oversight
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SEC
SEC Comment Letters
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Uncategorized

Years

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2020
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2015
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2005

Results: 252

Strategic Earnings Announcement Timing and Fraud Detection
2022-01-10
Authors

Xin Cheng (Renmin University) Dan Palmon (Rutgers Business School) Yinan Yang (Southwestern University of Finance and Economics) Cheng Yin (Tsinghua University)

Topics
Audit + Compliance Financial Restatements
Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?
2022-01-04
Authors

Brant Christensen (The University of Oklahoma & the Norwegian School of Economics) Roy Schmardebeck (The University of Tennessee) Timothy Seidel (Brigham Young University)

Topics
Audit + Compliance Financial Restatements
Business Risks Resulting from Errors in the Financial Statements of Companies
2021-12-04
Authors

Elvira N. Borisova, Tatyana V. Bodrova, Elena V. Ivanova, Alexander M. Zarubetskiy, and Elena V. Zubareva

Topics
Audit + Compliance Financial Restatements
The Economic Consequences of Ceasing Option Backdating
2021-12-04
Authors

Szu-fan Chen (The Hong Kong University of Science and Technology)

Topics
Audit + Compliance Financial Restatements
Does Non-GAAP Reporting Change after Financial Restatements?
2021-11-30
Authors

Christian Sofilkanitsch (Paderborn University)

Topics
Audit + Compliance Financial Restatements
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
2021-11-10
Authors

Oliver Binz (INSEAD) Robert Hills (Pennsylvania State University) Matthew Kubic (University of Texas at Austin)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Regulating via Social Media: Deterrence Effects of the SEC’s Use of Twitter
2021-11-01
Authors

Jinjie Lin (Yale School of Management)

Topics
Audit + Compliance Financial Restatements
The Impact of Workforce Health on Earnings Quality
2021-10-25
Authors

Truc (Peter) Do (University of Queensland)

Topics
Accounting Firms Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Do Firms Redact Information from Material Contracts to Conceal Bad News?
2021-10-21
Authors

Dichu Bao (Deakin University) Yongtae Kim (Santa Clara University) Lixin (Nancy) Su (Hong Kong Polytechnic University)

Topics
Audit + Compliance Financial Restatements
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