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Results: 149

The Impact of Workforce Health on Earnings Quality
2021-10-25
Authors

Truc (Peter) Do (University of Queensland)

Topics
Accounting Firms Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-09-13
Authors

Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-09-13
Authors

Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Determinants and Consequences of Noncompliance with the 2013 COSO Framework
2021-08-02
Authors

Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)

Topics
Audit + Compliance COSO Internal Controls (ICFR - SOX 404)
Internal Control Quality: The Role of Critical Audit Matters Reporting
2021-07-08
Authors

Carol Callaway Dee (University of Colorado Denver) Bing Luo (San Francisco State University) Jing Zhang (University of Colorado Denver)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Trade Secret Protection and Firms’ Internal Transparency
2021-07-04
Authors

Ionela Andreicovici (Frankfurt School of Finance & Management) Sara Bormann (Goethe-University Frankfurt) Katharina Hombach (Carl von Ossietzky University of Oldenburg)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Blockchain Adoption and Accounting Information System: An Investigation of Challenges and Expected Value
2021-07-01
Authors

Wanyun Li (Australian National University) Wentao Ma (Australian National University)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
The Governance Role of Auditors: Evidence from Derivative Lawsuits
2021-05-26
Authors

Susan Shu (Boston College) Xu Li (The University of Hong Kong) Qian Xin (Harbin Institute of Technology Shen Zhen)

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