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Academic Citations

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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Coronavirus
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
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
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2021
2020
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2005

Results: 112

Information Quality and Workplace Safety
2021-03-02
Authors

Ole-Kristian Hope (University of Toronto) Danye Wang (New York University) Heng Yue (Singapore Management University) Jianyu Zhao (Central University of Finance and Economics)

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
Faultlines among Senior Executives, Internal Control and Corporate Disclosure
2021-02-27
Authors

Xiaotao Kelvin Liu (Northeastern University) Mathijs Van Peteghem (Maastricht University)

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
The Effect of Retaliation Costs on Employee Whistleblowing
2021-02-27
Authors

Jonas Heese (Harvard University - Business School) Gerardo Perez Cavazos (Harvard University - Business School)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
An Information-Event Perspective to CEO Performance Evaluation
2021-01-19
Authors

Sudarshan Jayaraman (University of Rochester) Xiaoxu Ling (Hong Kong Polytechnic University) Joanna S. Wu (University of Rochester) Yong Zhang (Hong Kong Polytechnic University)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
ICFR Challenges and Practices at Large US Public Companies: Evidence from Accounting Executives
2021-01-08
Authors

Eldar Maksymov (Arizona State University) Jeffrey S. Pickerd (The University of Mississippi) T. Jeffrey Wilks (Brigham Young University) Devin Williams (University of Illinois)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Internal Control over Financial Reporting and Corporate Environmental Performance
2020-12-14
Authors

Xin (Simba) Chang (Nanyang Technological University) Kangkang Fu (Hong Kong Baptist University) Yiwei Li (University of Essex, EBS) Xiu-Ye Zhang (Australian National University)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
The Effect of Board Governance and Internal Control on Investment Efficiency
2020-08-01
Authors

Andrey Simonov (University of Hawaii)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
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)