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Results: 314

Boards’ Reactions to Problems in Accounting for Income Taxes
2022-03-10
Authors

Adam J. Olson (University of Cincinnati, Department of Accounting) Paul Ordyna (University of Cincinnati)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
CEO Cultural Heritage and the Pricing of Audit Services
2022-03-01
Authors

Anh Pham, Mia Pham, Cameron Truong

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
The SEC’s September Spike: Regulatory Inconsistency with the Fiscal Year
2022-02-26
Authors

Dain C. Donelson, Matthew Kubic, Sara Toynbee

Topics
Audit + Compliance Financial Restatements
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations
2022-02-25
Authors

Rebecca Files (The University of Texas at Dallas Naveen Jindal School of Management) Michelle Liu (New York Institute of Technology School of Management)

Topics
Audit + Compliance Financial Restatements
Answers Without Questions
2022-02-18
Authors

Lili Dai, Ping Gong, Andrew B. Jackson, and Zihang Ryan Peng

Topics
Audit + Compliance Financial Restatements
Interim CFO Successions: A Governance Failure or Strategic Succession Planning?
2022-02-16
Authors

Jason Bangert, E. Scott Johnson, Linda A. Myers, Roy Schmardebeck

Topics
Director & Officer Changes Disclosure Controls (SOX 302) Financial Restatements
Do IPOs Bear More Severe Legal Consequences of Accounting Misstatements?
2022-02-09
Authors

Biyu Wu

Topics
Audit + Compliance Corporate + Legal Financial Restatements Initial Public Offerings (IPO)
Determinants and Career Consequences of Early Audit Partner Rotations
2022-02-07
Authors

Brandon Gipper, Luzi Hail, Christian Leuz

Topics
Accounting + Oversight Audit + Compliance Audit Fees Financial Restatements PCAOB Reports
Audit Partner Volunteerism and Audit Quality
2022-02-05
Authors

Gus De Franco, Yuan Ji, Yinqi Zhang

Topics
Audit + Compliance Audit Fees Financial Restatements
Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry
2022-02-01
Authors

Matthew S.Ege, Sarah B.Stuber

Topics
Audit + Compliance Financial Restatements Financial Services (OIA) Insurance Industry OIA (Other Independent Audits)