Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

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 Letters
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 Letters
Strategic 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 Letters
The 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 Letters
Risk 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 Letters
The 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 Letters
SEC 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 Letters
Three Essays in Corporate Finance
2016-01-01
Authors

Yuree Lim (Culverhouse College of Business University of Alabama)

Topics
SEC Comment Letters
How 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 Letters
Third-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)

Topics
SEC Comment Letters