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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
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
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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Results: 109

The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality
2018-03-01
Authors

Justyna Skomra (Department of Accounting, College of Business and Administration, Kent State University)

Topics
Audit Fees Audit Opinions Auditor Changes Internal Controls (ICFR - SOX 404) Market Share SEC Comment Letters
Court Stringency and Voluntary Restatements
2018-02-01
Authors

C.S. Agnes Cheng (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong) Henry He Huang (SySyms School of Business Yeshiva University) Zhen Lei (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong) Haitian Lu (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404) Litigation
Do Director Networks Help Manager Plan and Forecast Better?
2018-02-01
Authors

Mario Schabus (University of Melbourne)

Topics
Internal Controls (ICFR - SOX 404)
The Information Content of Sarbanes-Oxley in Predicting Security Breaches
2018-02-01
Authors

J. Christopher Westland (University of Illinois - Chicago)

Topics
Internal Controls (ICFR - SOX 404)
Internal Information Quality and Capital Allocation within Conglomerates
2017-11-17
Authors

David P. Weber (University of Connecticut - Department of Accounting) Kexin Zheng (University of Connecticut - Department of Accounting)

Topics
Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Client Corruption Culture and External Auditor Monitoring
2017-10-30
Authors

Tracy Gu (The University of Hong Kong, Accounting Division, Faculty of Business and Economics) Xiaoding Liu (University of Oregon - Department of Finance)

Topics
Audit Fees Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?
2017-09-27
Authors

Jere R. Francis (University of Missouri at Columbia) Nargess Golshan (University of Missouri at Columbia) Nicholas Hallman (University of Texas at Austin)

Topics
Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Auditor Benchmarking of Client Disclosures
2017-09-14
Authors

Michael S. Drake (Brigham Young University - Marriott School) Phillip T. Lamoreaux (Arizona State University) Phillip J. Quinn (University of Washington - Foster School of Business) Jacob R. Thornock (Brigham Young University)

Topics
Audit Fees Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
2017-08-23
Authors

Brandon Gipper (Stanford University Graduate School of Business) Luzi Hail (University of Pennsylvania - The Wharton School) Christian Leuz (University of Chicago - Booth School of Business)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Internal Control Weaknesses and Financial Reporting Fraud
2017-08-01
Authors

Dain C. Donelson (The University of Texas at Austin) Matthew S. Ege (Texas A&M University) John M. McInnis (The University of Texas at Austin)

Topics
Auditor Changes Financial Restatements Internal Controls (ICFR - SOX 404)