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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

2020
2019
2018
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2005

Results: 190

The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model
2018-11-14
Authors

Edwidge Cheynel (Columbia Business School - Accounting, Business Law & Taxation) Frank Zhou (University of Pennsylvania - The Wharton School)

Topics
Financial Restatements
Directors: Older and Wiser, or Too Old to Govern?
2018-11-11
Authors

Ronald Masulis (University of New South Wales) Cong Wang (The Chinese University of Hong Kong - Shenzhen) Fei Xie (University of Delaware) Shuran Zhang (Jinan University)

Topics
Financial Restatements
Executive Integrity and Accounting Irregularities
2018-11-01
Authors

Luo Jianchuan (The Hong Kong Polytechnic University - School of Accounting and Finance)

Topics
Executive Compensation Financial Restatements
What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
2018-10-16
Authors

Lauren M. Cunningham (University of Tennessee) Chan Li (University of Pittsburgh) Sarah E. Stein (Virginia Tech) Nicole S. Wright (James Madison University)

Topics
Audit Opinions Financial Restatements Tax
Do Companies Engage in Auditor Shopping to Conceal Misreporting? Evidence from Financial Misstatements
2018-10-05
Authors

Zvi Singer (HEC Montreal) Jing Zhang (University of Alabama in Huntsville)

Topics
Director & Officer Changes Financial Restatements
The Changing Landscape of Auditor Liability
2018-10-01
Authors

Colleen Honigsberg (Stanford Law School) Shivaram Rajgopal (Columbia Business School) Suraj Srinivasan (Harvard Business School)

Topics
Audit Fees Financial Restatements Litigation
Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality
2018-09-28
Authors

Brant E. Christensen Thomas C. Omer Marjorie K Shelley Paul A. Wong

Topics
Audit Committees Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Measuring Corporate Culture Using Machine Learning
2018-09-28
Authors

Kai Li (University of British Columbia (UBC) - Sauder School of Business; China Academy of Financial Research (CAFR)) Feng Mai (Stevens Institute of Technology) Rui Shen (Nanyang Technological University (NTU) - Division of Accounting) Xinyan Yan (University of Dayton)

Topics
Financial Restatements
Using Google Searches of Firm Products to Assess Revenue Quality and Detect Revenue Management
2018-09-20
Authors

Peng-Chia Chiu (The Chinese University of Hong Kong (CUHK)) Siew Hong Teoh (University of California - Irvine) Yinglei Zhang (The Chinese University of Hong Kong (CUHK) - School of Accountancy) Xuan Huang (California State University, Long Beach)

Topics
Financial Restatements
How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior?
2018-09-12
Authors

Yangyang Fan (Hong Kong Polytechnic University) Mark (Shuai) Ma (American University) Jeffrey Pittman (Memorial University of Newfoundland)

Topics
Audit Fees Audit Opinions Financial Restatements