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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Ratification
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
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Going Concerns
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Late Filings
Legal Fees
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Market Share
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Non-GAAP
Out of Period Adjustments
PCAOB
Quality of Reporting
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SEC
SEC Comment Letters
Shareholder Activism
Tax
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2005

Results: 26

Are Legal Contingency Disclosures Useful? Evidence from Textual Analysis
2020-02-01
Authors

Abigail Allen (Brigham Young University) Kevin Standridge (Duke University) Jake Thornock (Brigham Young University)

Topics
Litigation
On the Benefits of Cross-Firm Ownership for Cumulative Innovation
2019-12-12
Authors

Heng Geng (Victoria University of Wellington) Harald Hau (University of Geneva and Swiss Finance Institute) Sandy Lai (National Taiwan University)

Topics
Litigation
The Real Effects of Environmental Activist Investing
2019-11-18
Authors

S Lakshmi Naaraayanan (Hong Kong University of Science & Technology) Kunal Sachdeva (Rice University, Jesse H. Jones Graduate School of Business) Varun Sharma (London Business School)

Topics
Litigation
Does Financial Reporting Misconduct Pay Off Even When Discovered?
2019-11-01
Authors

Dan Amiram (Tel Aviv University) Serene Huang (Columbia Business School) Shiva Rajgopal (Columbia Business School)

Topics
Financial Restatements Litigation
Does Shareholder Litigation Risk Cause Public Firms to Delist? Evidence from Securities Class Action Lawsuits
2019-11-01
Authors

Jonathan Brogaard (University of Utah) Nhan Le (Australian National University) Duc Duy Nguyen (King’s College London) Vathunyoo Sila (University of Edinburgh)

Topics
Litigation
Managers' Voluntary Disclosure Decisions and Business Press Attention
2019-11-01
Authors

Jake Krupa (Miami Herbert Business School- University of Miami)

Topics
Litigation
The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements
2019-08-05
Authors

Brant E. Christensen (University of Oklahoma) Roy Schmardebeck (The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management) Timothy A. Seidel (Brigham Young University)

Topics
Auditor Changes Financial Restatements Litigation
Determinants and Consequences of Nonproprietary Voluntary Disclosure
2019-05-17
Authors

Todd D. Kravet (University of Connecticut - Department of Accounting) Frank Murphy (University of Connecticut - Department of Accounting) Sarah Parsons (University of Connecticut - Department of Accounting)

Topics
Litigation
Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges
2018-12-31
Authors

Jannis Bischof (University of Mannheim) Christian Laux (WU (Vienna University of Economics and Business) & VGSF) Christian Leuz (Booth School of Business- University of Chicago & NBER)

Topics
Litigation
A Global Analysis of Corporate Litigation Risk and Costs
2018-11-20
Authors

Matteo P. Arena (Marquette University) Stephen P. Ferris (University of Missouri at Columbia - Department of Finance)

Topics
Litigation