Academic Citations
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Results: 42
Essays on Foreign Firms Listed in the United States
2018-07-01
Authors
Lei (Ray) Zhang (Simon Fraser University)
Topics
Disclosure Controls (SOX 302) Financial Restatements SEC Comment LettersThe 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 LettersStrategic Subsidiary Disclosure
2018-01-01
Authors
Scott Dyreng (Associate Professor, Duke University) Jeffrey Hoopes (Assistant Professor, University of North Carolina at Chapel Hill, and Economist,Internal Revenue Service) Patrick Langetieg (Technical advisor, IRS) Jaron Wilde (Assistant Professor, University of Iowa, and Economist,IRS)
Topics
Financial Restatements SEC Comment LettersThe Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality
2017-11-09
Authors
Matthew Baugh (Arizona State University (ASU) - School of Accountancy) Kyonghee Kim (Michigan State University) Kwang J Lee (Korea Advanced Institute of Science and Technology)
Topics
Financial Restatements SEC Comment LettersRisk Fact or Fiction: The Information Content of Risk Factor Disclosure
2017-03-01
Authors
Maclean Gaulin (Jesse H. Jones Graduate School of Business Rice University)
Topics
SEC Comment LettersThe Effect of Office-Level Factors on Audit Quality
2017-02-01
Authors
William Floyd (Pluribus Labs) Maureen McNichols (Stanford University) Patricia C. O'Brien (University of Waterloo) Rimmy E. Tomy (University of Chicago)
Topics
Financial Restatements SEC Comment LettersSEC Comment Letters and Insider Sales
2016-03-26
Authors
Patricia M. Dechow (University of California, Berkeley) Alastair Lawrence (University of California, Berkeley) James P. Ryans (University of California, Berkeley)
Topics
SEC Comment LettersThree Essays in Corporate Finance
2016-01-01
Authors
Yuree Lim (Culverhouse College of Business University of Alabama)
Topics
SEC Comment LettersHow Internal Tax and Legal Expertise Affect Corporate Income Taxes
2015-11-01
Authors
Lisa De Simone (Stanford Graduate School of Business) Bridget Stomberg (University of Georgia)
Topics
SEC Comment LettersThird-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior
2015-09-28
Authors
Ole-Kristian Hope (Rotman School of Management, University of Toronto) Danqi Hu (Rotman School of Management, University of Toronto) Wuyang Zhao (Rotman School of Management, University of Toronto)