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Are All Non-GAAP Disclosures Created Equal?
Mollie T.Adams (Bradley University) Michele D.Meckfessel (University of Missouri)
Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors
Lawrence J. Abbott (University of Wisconsin-Milwaukee) William L. Buslepp (Louisiana State University) Blair B. Marquardt (University of North Texas) Stephanie Merrell (Nicholls State University)
TopicsCorporate + Legal SEC Comment Letters
Examining PCAOB Disciplinary Orders on Small Audit Firms: Evidence from 2005 to 2018
Jun Guo (Rutgers University) Ethan Kinory (Rutgers University) Yaou Zhou (Rutgers University)
Managerial Discretion in Revenue Recognition Amidst Financial Restatements and Implications for GAAP Compliance
Brian M. Burnett (The University of North Carolina at Charlotte) Gregory W. Martin (The University of North Carolina at Charlotte) David A. Reppenhagen The University of North Carolina at Charlotte