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Academic Citations

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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
Broker Dealer
Canada (SEDAR)
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
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
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2006
2005

Results: 201

Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement
2020-11-20
Authors

Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)

Topics
Audit + Compliance Audit Fees Europe Financial Restatements
How Does Artificial Intelligence Shape the Audit Industry?
2020-10-27
Authors

Kelvin Law (Nanyang Technological University) Michael Shen (National University of Singapore)

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
The Impact of National Office Governance on Audit Quality
2020-10-19
Authors

Jade Huayu Chen (University of Arizona) Preeti Choudhary (University of Arizona)

Topics
Audit + Compliance Financial Restatements
Do Emotions Affect Audit Practice? Terrorist Attacks and Accounting Misstatements
2020-10-15
Authors

Pengkai Lin (Tulane University)

Topics
Audit + Compliance Audit Fees Financial Restatements Going Concerns
What Are the Determinants and Consequences of Auditor’s Use of In-House Specialists?
2020-10-14
Authors

Ally Zimmerman (Florida State University) Dereck Barr-Pulliam (University of Louisville) Joon-Suk Lee (PCAOB) Miguel Minutti-Meza (University of Miami)

Topics
Audit + Compliance Audit Fees Financial Restatements
Social Corporate Governance
2020-10-08
Authors

Jeremy McClane (University of Illinois College of Law) Yaron Nili (University of Wisconsin Law School)

Topics
Audit + Compliance Financial Restatements
Determinants and Consequences of Auditor Provided Tax Services: A Systematic Review of the International Literature
2020-10-07
Authors

Xuan (Sean) Sun (Massey University) Ahsan Habib (Massey University - School of Accountancy; Massey University)

Topics
Financial Restatements
Securities Law Precedents, Litigation Risk, and Misreporting
2020-10-01
Authors

Benedikt Franke (SKEMA Business School) Allen Huang (Hong Kong University of Science & Technology) Reeyarn Z. Li (University of Mannheim)

Topics
Audit + Compliance Financial Restatements
Target Firm Accounting Conservatism and Corporate Acquisitions: Transferring Wealth or Benefiting Both?
2020-09-30
Authors

Taewoo Kim (California State University) William Kross (State University of New York) Inho Suk (State University of New York)

Topics
Audit + Compliance Financial Restatements
Regulatory Transparency and the Alignment of Private and Public Enforcement
2020-09-03
Authors

Amy P. Hutton (Boston College - Carroll School of Management) Susan Shu (Boston College - Carroll School of Management) Xin Zheng (University of British Columbia)

Topics
Corporate + Legal Financial Restatements SEC Comment Letters