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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2023
2022
2021
2020
2019
2018
2017
2016
2015
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2005

Results: 302

“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality
2023-03-07
Authors

Kinsun Tam; Qiao Xu; Guy Fernando; Richard A. Schneibl

Topics
Audit + Compliance Financial Restatements
View Paper
Factors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach
2023-03-05
Authors

Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer

Topics
Audit + Compliance Financial Restatements
View Paper
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors

Topics
Audit + Compliance Audit Opinions Auditor Changes Corporate + Legal Financial Restatements SEC Comment Letters
View Paper
The Joint Influence of Sarbanes-Oxley and FAS123R on Financial Misreporting
2022-11-24
Authors

Robert T. Davis; Thomas J. Lopez; Troy Pollard

Topics
Audit + Compliance Financial Restatements
View Paper
Local Creative Culture and Audit Fees
2022-11-23
Authors

Mabel D. Costa; Ahsan Habib

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
View Paper
CEO Tournament Incentives and Corporate Debt Contracting
2022-11-17
Authors

Chinmoy Ghosh; Di Huang; Nam H. Nguyen; Hieu V. Phan

Topics
Audit + Compliance Financial Restatements
View Paper
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
2022-11-10
Authors

Daniel Aobdia; Reining Petacchi

Topics
Accounting + Oversight Audit + Compliance Audit Opinions Financial Restatements PCAOB Reports
View Paper
The Effect of Customer Concentration on Stock Sentiment Risk
2022-10-16
Authors

Jian Wang; Yanhuang Huang; Hongrui Feng; Jun Yang

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
Options Trading and Earnings Management: Evidence from the Penny Pilot Program
2022-09-16
Authors

Qing Hao (Grace); Keming Li

Topics
Audit + Compliance Financial Restatements
View Paper
Insider Filing Violations and Illegal Information Delay
2022-09-09
Authors

Brandon N. Cline; Caleb Houston

Topics
Audit + Compliance Financial Restatements
View Paper