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Results: 1,473

Does the Freedom of Information Act Foil the Securities and Exchange Commission’s Intent to Keep Investigations Confidential?
2020-08-03
Authors

Braiden Coleman (Indiana University) Kenneth Merkley (Indiana University) Brian Miller (Indiana University) Joseph Pacelli (Indiana University)


On the SEC’s 2010 Enforcement Cooperation Program
2020-08-01
Authors

Andrew J.Leone (Northwestern University) Edward Xuejun Li (Baruch College) Michelle Liu (Hunter College)


The Value of Auditor Industry Specialization – Evidence from a Structural Model
2020-08-01
Authors

Qiang Guo (University of Southern Denmark) Christopher Koch (Johannes Gutenberg University Mainz) Aiyong Zhu (Wuhan University)

Topics
Audit + Compliance Audit Fees
Auditor Information Spillovers and Company Operating Performance: Evidence from Targeted Auditor Switches
2020-07-31
Authors

Tyler J. Kleppe (University of Kentucky)

Topics
Audit + Compliance
#Fail: Social Media, Firm Distress, and Going Concern Opinions
2020-07-24
Authors

Eric R. Condie (Georgia Institute of Technology) James R. Moon, Jr. (Georgia Institute of Technology)

Topics
Audit + Compliance Audit Opinions
Tick Size and Financial Reporting Quality in Small‐Cap Firms:Evidence from a Natural Experiment
2020-07-17
Authors

Anwer S. Ahmed (Texas A&M University) Yiwen Li (Texas A&M University) Nina Xu (University of Connecticut)


Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations
2020-07-08
Authors

David B. Bryan (University of North Florida) Terry W. Mason (Kansas State University)


Audit Partner Style in Key Audit Matter Reporting Decisions
2020-07-07
Authors

Linette M. Rousseau (University of Wisconsin - Madison) Karla M. Zehms (University of Wisconsin - Madison)

Topics
Europe Key Audit Matters
The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
2020-07-02
Authors

Somnath Das (University of Illinois at Chicago) James Jianxin Gong (California State University at Fullerton) Siyi Li (University of Illinois at Chicago)

Topics
Accounting + Oversight Financial Restatements
Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
2020-07-01
Authors

Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)

Topics
Accounting + Oversight Internal Controls (ICFR - SOX 404)