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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
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
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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2005

Results: 9

Does the Market Know? Going Concern Opinion Release and Firm Fundamentals
2020-01-22
Authors

Jian Huang (Department of Finance - College of Business and Economics, Towson University)

Topics
Audit Opinions Investment & Financial Institutions
Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates
2019-01-09
Authors

Mark L. DeFond (Leventhal School of Accounting- University of Southern California) Jieying Zhang (The University of Texas at Dallas) Yuping Zhao (University of Houston)

Topics
Accounting Estimates Investment & Financial Institutions
Real Earnings Management Around CEO Turnovers
2018-12-16
Authors

Paul Geertsema (University of Auckland, Department of Accounting and Finance) David H. Lont (University of Otago, Department of Accountancy and Finance) Helen Lu (University of Auckland, Department of Accounting and Finance)

Topics
Director & Officer Changes Investment & Financial Institutions
SEC Filings, Regulatory Deadlines, and Capital Market Consequences
2017-12-03
Authors

Eli Bartov (New York University Stern School of Business) Yaniv Konchitchki (University of California at Berkeley Haas School of Business)

Topics
Investment & Financial Institutions Late Filings
Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers
2015-12-10
Authors

Dan Amiram (Columbia Business School, Columbia University) Zahn Bozanic (Fisher College of Business, The Ohio State University) Ethan Rouen (Columbia Business School, Columbia University)

Topics
Financial Restatements Investment & Financial Institutions
Short Selling Around Restatement Announcements: When Do Bears Pounce?
2014-09-07
Authors

Michael S. Drake (Ohio State University (OSU) - Fisher College of Business) Linda A. Myers (University of Arkansas) Susan Scholz (University of Kansas - Accounting and Information Systems Area) Nathan Y. Sharp (Texas A&M University - Department of Accounting)

Topics
Financial Restatements Investment & Financial Institutions
Litigation Risk and Audit Fees: The Impact of Qualitative Factors
2013-07-01
Authors

Paul J. Beck (University of Illinois at Urbana-Champaign - College of Business) Zhiyan Cao (University of Washington Tacoma - Milgard School of Business) Ganapathi S Narayanamoorthy (University of Illinois at Urbana-Champaign - College of Business)

Topics
Audit Fees Investment & Financial Institutions
The Effect of CEO and CFO Resignations on Going Concern Opinions
2013-04-01
Authors

Joseph Beams (University of New Orleans) Wachira Boonyanet (Chulalongkorn University) Pongprot Chatraphorn (Chulalongkorn University) Yun-Chia Yan (University of New Orleans - Department of Accounting)

Topics
Audit Opinions Investment & Financial Institutions
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
2007-07-01
Authors

Hollis Ashbaugh Skaife (University of Wisconsin, Madison - Department of Accounting and Information Systems) Daniel W Collins (University of Iowa - Department of Accounting) William R Kinney Jr (University of Texas at Austin - Department of Accounting) Ryan Lafond (Algert Coldiron Investors, LLC; Massachusetts Institute of Technology (MIT) - Sloan School of Management)

Topics
Internal Controls (ICFR - SOX 404) Investment & Financial Institutions