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Results: 1,753

To Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion
2022-04-15
Authors

Keval Amin, Linda A. Myers, Justin Short

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)
Do Blockades to PCAOB Inspections Suggest Lower Audit Quality? The Case of Chinese Companies Listed in the U.S.
2022-04-14
Authors

Gopal V. Krishnan, Yanru Yang, Zhongze Li

Topics
Audit + Compliance Audit Fees Internal Controls (ICFR - SOX 404)
Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors

Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Auditors’ Cybersecurity Breach Experience on Non-Breached Clients’ Audit Fees
2022-04-12
Authors

He Li, Feiqi Huang, Zhengjie Sun, Tawei (David) Wang

Topics
Accounting + Oversight Cybersecurity
Judicial Hellholes and Other Differential Characteristics: Is State-Level Legal Risk Reflected in Audit Fee Pricing?
2022-04-12
Authors

James C. Hansen, Susan M. Murray, Sang Hyun Park, Nari Shin

Topics
Audit + Compliance Audit Fees
The Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality
2022-04-06
Authors

Daniel A. Bens, Cai Chen, Peter R. Joos

Topics
Audit + Compliance Audit Fees Corporate + Legal SEC Comment Letters
The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown
2022-04-06
Authors

Tracy Gu, Yiqi Jiang, Dan A. Simunic

Topics
Accounting + Oversight Audit Opinions PCAOB Reports
Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
2022-04-04
Authors

Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng

Topics
Audit + Compliance Director & Officer Changes Disclosure Controls (SOX 302)
Shareholder Litigation Rights and Corporate Payout Policy: Evidence from Universal Demand Laws
2022-04-04
Authors

Trung K. Do

Topics
Corporate + Legal Litigation
Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws
2022-04-01
Authors

Musaib Ashraf, John (Xuefeng) Jiang, Isabel Yanyan Wang

Topics
Accounting + Oversight Cybersecurity