Academic Citations
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Results: 121
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)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 LettersCourt 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) LitigationDo 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)