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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
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Results: 1,517

Are All Non-GAAP Disclosures Created Equal?
2020-10-29
Authors

Mollie T.Adams (Bradley University) Michele D.Meckfessel (University of Missouri)

Topics
Non-GAAP
Determinants and Consequences of Tax-Related Key Audit Matters
2020-10-29
Authors

Dan Lynch (University of Wisconsin) Aaron Mandell (University of Wisconsin) Linette M. Rousseau (University of Wisconsin)

Topics
Europe Key Audit Matters
How Does Artificial Intelligence Shape the Audit Industry?
2020-10-27
Authors

Kelvin Law (Nanyang Technological University) Michael Shen (National University of Singapore)

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
Alternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors

Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics
Corporate + Legal SEC Comment Letters
Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors
2020-10-23
Authors

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)

Topics
Corporate + Legal SEC Comment Letters
Analyst Coverage and Managers’ Disclosure of Forward-Looking Information
2020-10-22
Authors

James D. Warren (University of Georgia)

Topics
Audit + Compliance Audit Fees
Financial Constraints, Auditing, and External Financing
2020-10-22
Authors

Mary Becker (Canisius College) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Ahmet C. Kurt (Bentley University)

Topics
Audit + Compliance Audit Fees
The Impact of National Office Governance on Audit Quality
2020-10-19
Authors

Jade Huayu Chen (University of Arizona) Preeti Choudhary (University of Arizona)

Topics
Audit + Compliance Financial Restatements
Examining PCAOB Disciplinary Orders on Small Audit Firms: Evidence from 2005 to 2018
2020-10-16
Authors

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
2020-10-16
Authors

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