Skip to main content

Academic Citations

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

Search

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
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
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
2007
2006
2005

Results: 190

The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
2020-07-02
Authors

Somnath Das (University of Illinois at Chicago) James Jianxin Gong (California State University at Fullerton) Siyi Li (University of Illinois at Chicago)

Topics
Accounting + Oversight Financial Restatements
Accounting Quality and Alliance Contract Provisions
2020-07-01
Authors

Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)

Topics
Accounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)
The Revival of Large Consulting Practices at the Big 4 and Audit Quality
2020-06-19
Authors

Dain C. Donelson (University of Texas at Austin) Matthew Ege (Texas A&M University) Andrew Imdieke (University of Notre Dame) Eldar Maksymov (Arizona State University)

Topics
Audit + Compliance Financial Restatements
Bank Regulation/Supervision and Bank Auditing
2020-06-11
Authors

Al (Aloke) Ghosh (UNC Charlotte) Henry Jarva (Aalto University, School of Business) Stephen G. Ryan (New York University, Leonard N. Stern School of Business)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance
2020-06-09
Authors

Dain C. Donelson (University of Texas at Austin) Jennifer L. Glenn (The Ohio State University) Christopher G. Yust (Texas A&M University)

Topics
Financial Restatements
Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
2020-05-19
Authors

Jaehan Ahn (Northeastern University, Accounting Group) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group)

Topics
Financial Restatements SEC Comment Letters
Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?
2020-05-06
Authors

Andrew Kitto (University of Massachusetts Amherst) Phillip T. Lamoreaux (Arizona State University) Devin Williams (University of Illinois, University of Florida)

Topics
Audit Fees Financial Restatements
Financial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime
2020-05-06
Authors

Joanna Golden (University of Memphis, School of Accountancy) Mark J. Kohlbeck (Florida Atlantic University, School of Accounting)

Topics
Financial Restatements
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies
2020-04-28
Authors

Yu Flora Kuang (The University of Melbourne) Gladys Lee (The University of Melbourne) Bo Qin (The University of Melbourne)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Client Concerns About Information Spillovers from Sharing Audit Partners
2020-04-27
Authors

Jung Koo Kang (University of Southern California, Marshall School of Business) Clive S. Lennox (University of Southern California) Vivek Pandey (University of Southern California, Marshall School of Business)

Topics
Audit + Compliance Financial Restatements