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Accounting + Oversight
Accounting Estimates
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Results: 1,390

On the Benefits of Cross-Firm Ownership for Cumulative Innovation
2019-12-12
Authors

Heng Geng (Victoria University of Wellington) Harald Hau (University of Geneva and Swiss Finance Institute) Sandy Lai (National Taiwan University)

Topics
Litigation
The Capital Gains Lock-In Effect and Earnings Quality
2019-12-09
Authors

Stephen G. Dimmock (Nanyang Technological University - Division of Finance) Fan Feng (Shanghai Lixin University of Accounting and Finance) Huai Zhang (Nanyang Technological University)

Topics
Financial Restatements
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements
2019-12-05
Authors

Eli Bartov (Leonard N. Stern School of Business- New York University) Antonio Marra (Bocconi University - Milan) Francesco Momenté (Bocconi University - Milan)

Topics
Financial Restatements
Female Rank-and-File Accounting Employees and Internal Control Quality
2019-12-05
Authors

Chuchu Liang (The Paul Merage School of Business - University of California, Irvine) Ben Lourie (The Paul Merage School of Business - University of California, Irvine) blourie@uci.edu P. Eric Yeung (Johnson Graduate School of Management, SC Johnson College of Business - Cornell University)

Topics
Internal Controls (ICFR - SOX 404)
Auditor Going Concern Opinions and FIN 48 Reserves
2019-12-01
Authors

Jagadison K. Aier (George Mason University) Gnanakumar Visvanathan (George Mason University)


Using Machine Learning to Detect Misstatements
2019-12-01
Authors

Jeremy Bertomeu (University of California San Diego - Rady School of Management) Edwige Cheynel (University of California San Diego - Rady School of Management) Eric Floyd (University of California San Diego) Wenqiang Pan (Columbia University - Columbia Business School)

Topics
Financial Restatements
Restatements, Managerial Learning, and Optimal Reporting Bias
2019-11-30
Authors

Marie Herly (Aarhus University - Department of Economics and Business Economics) Nikolaj Kirkeby Niebuhr (Aarhus University - Department of Economics and Business Economics)

Topics
Financial Restatements
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards
2019-11-21
Authors

Braden Williams (University of Texas at Austin) Brian Williams (Indiana University)

Topics
Out of Period Adjustments
Are Audit Fees Discounted in Initial Year Audit Engagements?
2019-11-20
Authors

Abhijit Barua (School of Accounting, Florida International University) Clive Lennox (Leventhal School of Accounting, University of Southern California) Aneesh Raghunandan (Department of Accounting, London School of Economics)

Topics
Audit Fees
SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses
2019-11-19
Authors

Koren M Jo (Hong Kong Polytechnic University) Shuo Yang (Hong Kong Polytechnic University)

Topics
SEC Comment Letters