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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
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
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2020
2019
2018
2017
2016
2015
2014
2013
2012
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2010
2009
2008
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2006
2005

Results: 96

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)
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)
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)
Female Rank-and-File Accounting Employees and Internal Control Quality
2019-12-05
Authors

Chuchu Liang (The Paul Merage School of Business - University of California, Irvine) Ben Lourie (The Paul Merage School of Business - University of California, Irvine) blourie@uci.edu P. Eric Yeung (Johnson Graduate School of Management, SC Johnson College of Business - Cornell University)

Topics
Internal Controls (ICFR - SOX 404)
CEO Connectedness and the Cost of Equity Capital
2019-11-17
Authors

Min Suk Lee (Nanjing Audit University, Institute of Economics and Finance) Angie Low (Nanyang Technological University, Division of Banking & Finance) Siew Hong Teoh (University of California Irvine, Accounting)

Topics
Internal Controls (ICFR - SOX 404)
Foreign Cash Holdings, Corruption, and Internal Control Weakness: Evidence From U.S. Multinationals
2019-11-04
Authors

Bing Luo (San Francisco State University) Lufei Ruan (San Francisco State University)

Topics
Internal Controls (ICFR - SOX 404)
When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct
2019-10-28
Authors

Jonas Heese (Harvard Business School) Gerardo Pérez-Cavazos (Harvard Business School)

Topics
Internal Controls (ICFR - SOX 404)
CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?
2019-10-22
Authors

Robert M. Bowen (University of San Diego and University of Washington) S. Jane Kennedy Jollineau (University of San Diego and University of Washington) Sarah C Lyon (University of San Diego) Shavin Malhotra (University of Waterloo) Pengcheng Zhu (University of San Diego)

Topics
Audit Fees Internal Controls (ICFR - SOX 404)
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring
2019-09-01
Authors

Jeffrey Pittman (Memorial University of Newfoundland) Yuping Zhao (C.T. Bauer College of Business, University of Houston)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions
2019-08-07
Authors

Ole-Kristian Hope (University of Toronto, Rotman School of Management) Haihao Lu (University of Waterloo)

Topics
Internal Controls (ICFR - SOX 404)