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Results: 135

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)
Foreign Cash Holdings, Corruption, and Internal Control Weakness: Evidence From U.S. Multinationals
2019-11-04
Authors

Bing Luo (San Francisco State University) Lufei Ruan (San Francisco State University)

Topics
Internal Controls (ICFR - SOX 404)
When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct
2019-10-28
Authors

Jonas Heese (Harvard Business School) Gerardo Pérez-Cavazos (Harvard Business School)

Topics
Internal Controls (ICFR - SOX 404)
CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?
2019-10-22
Authors

Robert M. Bowen (University of San Diego and University of Washington) S. Jane Kennedy Jollineau (University of San Diego and University of Washington) Sarah C Lyon (University of San Diego) Shavin Malhotra (University of Waterloo) Pengcheng Zhu (University of San Diego)

Topics
Audit Fees Internal Controls (ICFR - SOX 404)
Don’t Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job
2019-09-14
Authors

Elizabeth N. Cowle (University of Arkansas) Stephen P. Rowe (University of Arkansas)

Topics
Audit + Compliance Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring
2019-09-01
Authors

Jeffrey Pittman (Memorial University of Newfoundland) Yuping Zhao (C.T. Bauer College of Business, University of Houston)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
2019-08-30
Authors

Musaib Ashraf (University of Arizona, Department of Accounting) Paul N. Michas (University of Arizona, Department of Accounting) Dan Russomanno (University of Arizona, Department of Accounting)

Topics
Internal Controls (ICFR - SOX 404)
Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions
2019-08-07
Authors

Ole-Kristian Hope (University of Toronto, Rotman School of Management) Haihao Lu (University of Waterloo)

Topics
Internal Controls (ICFR - SOX 404)