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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
2017
2016
2015
2014
2013
2012
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2005

Results: 101

Accounting Quality and Alliance Contract Provisions
2020-07-01
Authors

Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)

Topics
Accounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)
Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
2020-07-01
Authors

Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)

Topics
Accounting + Oversight Internal Controls (ICFR - SOX 404)
Essays on the Role of Social Networks and Social Capital in Accounting and Finance
2020-06-23
Authors

Mansoor Afzali (Hanken School of Economics)

Topics
Internal Controls (ICFR - SOX 404)
Bank Regulation/Supervision and Bank Auditing
2020-06-11
Authors

Al (Aloke) Ghosh (UNC Charlotte) Henry Jarva (Aalto University, School of Business) Stephen G. Ryan (New York University, Leonard N. Stern School of Business)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Internal Control Quality and Bank Risk-Taking and Performance
2020-06-06
Authors

Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University) cyust@mays.tamu.edu

Topics
Internal Controls (ICFR - SOX 404)
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)