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Results: 314

Insider Filing Violations and Illegal Information Delay
2022-09-09
Authors

Brandon N. Cline; Caleb Houston

Topics
Audit + Compliance Financial Restatements
Tax-Related Restatements and Tax Avoidance Behavior
2022-09-07
Authors

Mollie T. Adams, Kerry K. Inger, Michele D. Meckfessel, John J. Maher

Topics
Audit + Compliance Financial Restatements
Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors

Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang

Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB Reports
Is Artificial Intelligence Improving the Audit Process?
2022-07-07
Authors

Anastassia Fedyk; James Hodson; Natalya Khimich; Tatiana Fedyk

Topics
Audit + Compliance Audit Fees Financial Restatements
The Impact of Financial Restatement on Reported Data Security Breach
2022-07-05
Authors

Jin Li, School of Management, Xi'an Jiaotong University Tong Zhang, School of Management, Xi'an Jiaotong University Shen Xu, Department of Accounting, School of Management, Huazhong University of Science & Technology

Topics
Audit + Compliance Financial Restatements
Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality
2022-06-28
Authors

Matthew Ege, Young Hoon Kim, Dechun Wang

Topics
Audit + Compliance Financial Restatements
The Invisible Hand in the Dark: The Disciplinary Effect of Dark Pools on Firm Overinvestment
2022-06-28
Authors

Mengdie Deng, Tse-Chun Lin, Jiayu Zhou

Topics
Audit + Compliance Financial Restatements
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity Across Audit Clients: A New Form of Knowledge Spillover?
2022-06-14
Authors

Jong Chool Park University of South Florida - School of Accountancy Thomas Joseph Smith University of South Florida James Whitworth University of South Florida

Topics
Audit + Compliance Financial Restatements
Corporate Culture and Financial Reporting Quality
2022-06-08
Authors

Avishek Bhandari University of Wisconsin Whitewater Babak Mammadov Clemson University - School of Accountancy & Legal Studies Maya Thevenot Florida Atlantic University Hamid Vakilzadeh University of Wisconsin - Whitewater - College of Business and Economics

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals
2022-06-07
Authors

Clive S. Lennox University of Southern California

Topics
Audit + Compliance Audit Opinions Financial Restatements