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Accounting + Oversight
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Results: 1,390

A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality
2020-01-23
Authors

William M. Docimo (University of Pittsburgh) Joshua L. Gunn (University of Pittsburgh) Chan Li (University of Kansas) Paul N. Michas (University of Arizona)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
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
Dual-Class Ownership Structure and Audit Fees
2020-01-21
Authors

Olesya Lobanova (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria) Suchismita Mishra (Department of Finance - College of Business, Florida International University) Kannan Raghunandan (School of Accounting - College of Business, Florida International University) Alexandre Aidov (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria)

Topics
Audit Fees
Materiality and the Length of Misstatement Detection Periods
2020-01-17
Authors

Yongtao Hong (North Dakota State University- College of Business)

Topics
Financial Restatements
U.S. Political Corruption and Audit Fees
2020-01-04
Authors

Anand Jha (Mike Ilitch School of Business, Wayne State University) Manoj Kulchania (Mike Ilitch School of Business, Wayne State University) Jared Smith (Poole College of Management, North Carolina State University)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Does the Business Press Inform Investors of the Value of Big 4 Audits?
2020-01-01
Authors

Matthew Ege (Texas A&M University) Dechun Wang (Texas A&M University) Nina Xu (University of Connecticut)

Topics
Auditor Ratification
Do Lenders Care Who Did the Audit?
2019-12-23
Authors

Gopal V. Krishnan (Bentley University) Juan Mao (University of Texas at San Antonio,) Jing Zhang (University of Colorado Denver)

Topics
PCAOB
Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity
2019-12-20
Authors

Xing Li (School of Management Xi'an Jiaotong University) Jeong-Bon Kim (Department of Accountancy, City University of Hong Kong) Haibin Wu (Department of Accountancy, City University of Hong Kong) Yangxin Yu (Department of Accountancy, City University of Hong Kong)


Can Auditors Become Over-Conservative? Evidence from the Investors’ Perception of Auditor Changes
2019-12-19
Authors

Ulf Mohrmann (University of Konstanz)

Topics
Audit Opinions Auditor Changes
Undisclosed SEC Investigations
2019-12-19
Authors

Terrence Blackburne (College of Business, Oregon State University) John D. Kepler (Graduate School of Business, Stanford University) Phillip J. Quinn (Foster School of Business, University of Washington) Daniel J. Taylor (The Wharton School, University of Pennsylvania)

Topics
Financial Restatements