Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
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
Funds + Securities
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
PCAOB Reports
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
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
View Paper
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
View Paper
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
View Paper
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
View Paper
Does Non-GAAP Reporting Change after Financial Restatements?
2021-11-30
Authors

Christian Sofilkanitsch (Paderborn University)

Topics
Audit + Compliance Financial Restatements
View Paper
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
View Paper
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
View Paper
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)
View Paper
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
View Paper
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
View Paper