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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
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Indefinitely Reinvested Foreign Earnings
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Late Filings
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Results: 1,565

Does Consolidation of Variable Interest Entities Improve the Pricing of Financial Reporting in Bank Holding Companies? Evidence From FAS 166/167
2021-02-08
Authors

Audrey Wen-hsin Hsu (National Taiwan University) Hamid Pourjalali (University of Hawaii) Joshua Ronen (New York University)


Evaluating the Cyber Security Readiness of Organizations and Its Influence on Performance
2021-02-04
Authors

Shaikha Hasan (University of Bahrain) MazenAli (University of Bahrain) Sherah Kurnia (University of Melbourne) Ramayah Thurasamy (Universiti Sains Malaysia)


“Big Results Require Big Ambitions”: Big Data, Data Analytics and Accounting in Masters Courses
2021-02-04
Authors

Karen Mcbride (University of Portsmouth) Christina Philippou (University of Portsmouth)


Accounting Policy Changes and Misstatement Risk
2021-01-29
Authors

Kyle Peterson (University of Oregon) Roy Schmardebeck (The University of Tennessee, Knoxville) T. Jeffrey Wilks (Brigham Young University)

Topics
Audit + Compliance
Big 4 Firms as Legal Service Providers: Implications for Audit Practice and Future Research Directions
2021-01-29
Authors

David N. Herda (Louisiana Tech University) Jonathan H. Grenier (Miami University) Billy E. Brewster (Texas State University) Mary E Marshall (Louisiana Tech University)


Real Effects of Auditor Conservatism
2021-01-27
Authors

Mahfuz Chy (University of Missouri at Columbia) Ole-Kristian Hope (University of Toronto)

Topics
Audit + Compliance
An Information-Event Perspective to CEO Performance Evaluation
2021-01-19
Authors

Sudarshan Jayaraman (University of Rochester) Xiaoxu Ling (Hong Kong Polytechnic University) Joanna S. Wu (University of Rochester) Yong Zhang (Hong Kong Polytechnic University)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
The Value of Auditors’ Cross-Client Learning in Preventing Data Breaches
2021-01-15
Authors

Lisa Yao Liu (Columbia Business School)

Topics
Audit + Compliance
Short Selling Prior to Going Concern Disclosures
2021-01-12
Authors

Jian Huang (Towson University) Lei Wang (Shanghai University of International Business and Economics) Han Yu (Southern CT University) Zhen Zhang (Towson University)

Topics
Audit + Compliance
The Effect of Mandatory Information Disclosure on Financial Constraints
2021-01-11
Authors

Felipe Cabezon (University of Southern California)

Topics
Audit + Compliance Audit Fees