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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
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Critical Audit Matters
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EDGAR
Europe
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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
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Quality of Reporting
Regulation Oversight
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SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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Results: 218

Everlasting Fraud
2021-03-02
Authors

Vivian W. Fang (University of Minnesota) Nan Li (University of Minnesota) Wenyu Wang (Indiana University) Gaoqing Zhang (University of Minnesota)

Topics
Audit + Compliance Financial Restatements
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)
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
Faultlines among Senior Executives, Internal Control and Corporate Disclosure
2021-02-27
Authors

Xiaotao Kelvin Liu (Northeastern University) Mathijs Van Peteghem (Maastricht University)

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
Audit Committee Connectedness and Audit Fees
2021-02-19
Authors

Sharif Islam (Southern Illinois University at Carbondale) William R. McCumber (Louisiana Tech University) William W. Stammerjohan (Louisiana Tech University) Nusrat Farah (Southern Illinois University at Carbondale)

Topics
Audit + Compliance Audit Fees Financial Restatements
CEO Network Connections and Audit Timeliness
2021-02-19
Authors

Sharif Islam (Southern Illinois University at Carbondale) William R. McCumber (College of Business, Louisiana Tech University) Nusrat Farah (Southern Illinois University at Carbondale) Huan Qiu (Millsaps College)

Topics
Audit + Compliance Audit Fees Auditor Tenure Financial Restatements Market Share
An Information-Event Perspective to CEO Performance Evaluation
2021-01-19
Authors

Sudarshan Jayaraman (University of Rochester) Xiaoxu Ling (Hong Kong Polytechnic University) Joanna S. Wu (University of Rochester) Yong Zhang (Hong Kong Polytechnic University)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
Does the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?
2021-01-09
Authors

Matthew Ege (Texas A&M University) Dechun Wang (Texas A&M University) Nina Xu (University of Connecticut)

Topics
Accounting + Oversight Audit + Compliance Auditor Ratification Financial Restatements
Relationship Lending in Syndicated Loans: a Participant’s Perspective
2021-01-09
Authors

Xinlei Li (Hong Kong University of Science and Technology)

Topics
Audit + Compliance Financial Restatements
Measurement Error and Bias in Causal Models in Accounting Research
2021-01-08
Authors

Jared N. Jennings (Washington University in St. Louis) Jung Min Kim (University of Pennsylvania) Joshua A. Lee (Brigham Young University) Daniel J. Taylor (University of Pennsylvania)

Topics
Audit + Compliance Financial Restatements