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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

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)
Audit Committee Expertise: An Examination of the Post-SOX Era
2017-08-01
Authors

Brandon Szerwo (University of Washington)

Topics
Audit Fees Audit Opinions 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)
Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry
2017-07-19
Authors

Daniel Aobdia (Northwestern University - Kellogg School of Management) Anup Srivastava (Tuck School of Business at Dartmouth)

Topics
Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)
Family-Friendly Directors
2017-07-16
Authors

Ronald C. Anderson (Temple University) Mihir N. Mehta (University of Michigan) David M. Reeb (National University of Singapore) Wanli Zhao (Southern Illinois University Renmin University of China)

Topics
Internal Controls (ICFR - SOX 404)
Do Bank Regulation and Supervision Displace Bank Auditing?
2017-07-01
Authors

Aloke (Al) Ghosh (Fulbright Distinguished Chair Zicklin School of Business Baruch College, City University of New York) Henry Jarva (Assistant Professor Department of Accounting Aalto University School of Business) Stephen G. Ryan (Professor of Accounting Stern School of Business, New York University)

Topics
Auditor Changes Internal Controls (ICFR - SOX 404)
The Effect of Auditing Standard No.5 on Audit Delay and Audit Fees
2017-03-01
Authors

Mark Washburn (H. Wayne Huizenga School of Business and Entrepreneurship Nova Southeastern University)

Topics
Audit Opinions Internal Controls (ICFR - SOX 404)
Are Voluntary Clawback Provisions Adopted for Image Management?
2016-12-01
Authors

Henry Kimani Mburu (The Catholic University of Eastern Africa, Nairobi, Kenya) Alex P. Tang (Morgan State University, Baltimore)

Topics
Internal Controls (ICFR - SOX 404)
Restatement of 404 Internal Control Opinions
2016-11-26
Authors

Mei Feng (University of Pittsburgh) Chan Li (University of Pittsburgh) Kannan Raghunandan (Florida International University) Lili Sun (University of North Texas)

Topics
Internal Controls (ICFR - SOX 404)