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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Ratification
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Executive Compensation
Financial Restatements
Going Concerns
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Late Filings
Legal Fees
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Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
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2005

Results: 178

A Re-examination of Accruals Quality Following Restatements
2020-02-15
Authors

Marie Herly (Aarhus University, Department of Economics and Business Economics) Jan Bartholdy (Department of Economics and Business Economics, Aarhus University) Frank Thinggaard (Department of Economics and Business Economics, Aarhus University)

Topics
Financial Restatements
A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality
2020-01-23
Authors

William M. Docimo (University of Pittsburgh) Joshua L. Gunn (University of Pittsburgh) Chan Li (University of Kansas) Paul N. Michas (University of Arizona)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
Materiality and the Length of Misstatement Detection Periods
2020-01-17
Authors

Yongtao Hong (North Dakota State University- College of Business)

Topics
Financial Restatements
U.S. Political Corruption and Audit Fees
2020-01-04
Authors

Anand Jha (Mike Ilitch School of Business, Wayne State University) Manoj Kulchania (Mike Ilitch School of Business, Wayne State University) Jared Smith (Poole College of Management, North Carolina State University)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Undisclosed SEC Investigations
2019-12-19
Authors

Terrence Blackburne (College of Business, Oregon State University) John D. Kepler (Graduate School of Business, Stanford University) Phillip J. Quinn (Foster School of Business, University of Washington) Daniel J. Taylor (The Wharton School, University of Pennsylvania)

Topics
Financial Restatements
The Capital Gains Lock-In Effect and Earnings Quality
2019-12-09
Authors

Stephen G. Dimmock (Nanyang Technological University - Division of Finance) Fan Feng (Shanghai Lixin University of Accounting and Finance) Huai Zhang (Nanyang Technological University)

Topics
Financial Restatements
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements
2019-12-05
Authors

Eli Bartov (Leonard N. Stern School of Business- New York University) Antonio Marra (Bocconi University - Milan) Francesco Momenté (Bocconi University - Milan)

Topics
Financial Restatements
Using Machine Learning to Detect Misstatements
2019-12-01
Authors

Jeremy Bertomeu (University of California San Diego - Rady School of Management) Edwige Cheynel (University of California San Diego - Rady School of Management) Eric Floyd (University of California San Diego) Wenqiang Pan (Columbia University - Columbia Business School)

Topics
Financial Restatements
Restatements, Managerial Learning, and Optimal Reporting Bias
2019-11-30
Authors

Marie Herly (Aarhus University - Department of Economics and Business Economics) Nikolaj Kirkeby Niebuhr (Aarhus University - Department of Economics and Business Economics)

Topics
Financial Restatements
Misreporting as Strategic Experimentation: Theory and Evidence
2019-11-01
Authors

Yi Chen (Cornell University) Kai Du (Pennsylvania State University - Department of Accounting; U.S. Securities and Exchange Commission) Shuyang Wang (University of Illinois at Urbana-Champaign) Zhe Wang (Pennsylvania State University)

Topics
Financial Restatements