Academic Citations

Audit Market Competition and Client Portfolio Risk

2020-06-16

Authors

Daun Jang (Department of Accounting, California State University Sacramento) Thomas C. Omer (School of Accountancy, University of Nebraska, Lincoln)

Topics

Audit + Compliance Audit Fees Audit Opinions

Financial Statement Comparability, Earnings Smoothing and Loanloss Provisioning in Banking

2020-06-16

Authors

Ahsan Habib (School of Accountancy, MASSEY UNIVERSITY) Mostafa Monzur Hasan (Department of Accounting and Corporate Governance Macquarie Business School, Macquarie University) Sabur Mollah (Management School, University of Sheffield) Philip Molyneux (College of Business Administration, University of Sharjah)

Topics

Audit + Compliance

The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets

2020-06-12

Authors

T. J. Atwood (University of Arkansas, Department of Accounting) Jimmy Downes (University of Nebraska at Lincoln) Jodi Henley (Culverhouse School of Accountancy, Culverhouse College of Business, University of Alabama) Mollie Mathis (School of Accountancy, Harbert College of Business, Auburn University)

Topics

Tax

Bank Regulation/Supervision and Bank Auditing

2020-06-11

Authors

Al (Aloke) Ghosh (UNC Charlotte) Henry Jarva (Aalto University, School of Business) Stephen G. Ryan (New York University, Leonard N. Stern School of Business)

Topics

Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)

Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance

2020-06-09

Authors

Dain C. Donelson (University of Texas at Austin) Jennifer L. Glenn (The Ohio State University) Christopher G. Yust (Texas A&M University)

Topics

Financial Restatements

Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance

2020-06-08

Authors

Linna Shi (University of Cincinnati) Siew Hong Teoh (University of California, Irvine) Jian Zhou (University of Hawaii at Manoa)

Topics

Audit Fees

Internal Control Quality and Bank Risk-Taking and Performance

2020-06-06

Authors

Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University) cyust@mays.tamu.edu

Topics

Internal Controls (ICFR - SOX 404)

Audit Firm Tenure, Corporate Tax Avoidance, and Firm Value

2020-06-01

Authors

Li (Lily) Z. Brooks (Texas A&M International University) Pei-Yu Sun (South Dakota State University)

Topics

Audit + Compliance

The Impact of the Sarbanes–Oxley Section 404(B) Exemption on Earnings Informativeness

2020-05-23

Authors

Alex Lyubimov (Concordia University) Larry Davis (St. Thomas University) Greg Trompeter (University of Central Florida)

Why Do Firms Seek Shareholders Ratification of the Independent Audit Function? The Case of Foreign Cross‐Listed Companies in the United States

2020-05-23

Authors

Paul Tanyi Jack Cathey (UNC Charlotte)