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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
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

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2005

Results: 190

The Distraction Effect of Non-Audit Services on Audit Quality
2020-04-07
Authors

Erik Beardsley (University of Notre Dame, Mendoza College of Business) Andy Imdieke (University of Notre Dame, Mendoza College of Business) Thomas C. Omer (University of Nebraska at Lincoln, School of Accountancy)

Topics
Financial Restatements
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 Re‐examination of Accruals Quality Following Restatements
2020-02-15
Authors

Marie Herly (Department of Economics and Business Economics, Aarhus University) 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