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Accounting Estimates
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Results: 109

Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors

Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))

Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment Letters
Exploring the Fraud Triangle’s Third Dimension: Rationalization as Revealed by Verbal and Visual Cues
2018-10-04
Authors

Pascale Lapointe-Antunes (Goodman School of Business- Brock University) Kevin Veenstra (DeGroote School of Business- McMaster University) Kareen Brown (Goodman School of Business- Brock University) Heather Li (Nanyang Business School- Nanyang Technological University)

Topics
Audit Fees Internal Controls (ICFR - SOX 404)
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)
The Use and Characteristics of Component Auditors: Implications for U.S. Audits
2018-09-01
Authors

Jenna J. Burke (University of Colorado Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University)

Topics
Audit Fees Disclosure Controls (SOX 302) Financial Restatements Internal Controls (ICFR - SOX 404)
Evidence of a Nonlinear Association Between Audit Office Provision of Non-Audit Services and Audit Quality
2018-08-30
Authors

Erik L. Beardsley (University of Notre Dame) Andrew Imdieke (University of Notre Dame) Thomas C. Omer (University of Nebraska-Lincoln)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Higher Audit Quality and Higher Restatement Rates: An Examination of Big Four Auditee Restatements
2018-08-29
Authors

Stephen P. Rowe (University of Arkansas) Padmakumar Sivadasan (Tulane University)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
At the Intersection of Incentive and Opportunity: Institutional Investors and Informed Trading
2018-07-23
Authors

Cory A. Cassell (University of Arkansas) Tyler J. Kleppe (University of Arkansas) Andrew T. Pierce (University of Arkansas) Margaret E. Warren (University of Arkansas)

Topics
Internal Controls (ICFR - SOX 404)
Corporate Governance and Internal Controls: A Case Study from Greece
2018-07-01
Authors

Andreas G. Koutoupis (University of the Aegean & Hellenic Open University) Evangelia Pappa (Panteion University of Social and Political Sciences, Greece)

Topics
Internal Controls (ICFR - SOX 404)
Occurrence and Consequences of Surprise Internal Control Disclosures
2018-06-27
Authors

Hambisa Belina (Florida International University)

Topics
Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Do Non-GAAP Earnings Influence Real Activities and Accounting Choices?
2018-04-01
Authors

Henry Laurion (University of California, Berkeley)

Topics
Director & Officer Changes Internal Controls (ICFR - SOX 404)