Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Coronavirus
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

Results: 1,586

Faultlines among Senior Executives, Internal Control and Corporate Disclosure
2021-02-27
Authors

Xiaotao Kelvin Liu (Northeastern University) Mathijs Van Peteghem (Maastricht University)

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
The Effect of Retaliation Costs on Employee Whistleblowing
2021-02-27
Authors

Jonas Heese (Harvard University - Business School) Gerardo Perez Cavazos (Harvard University - Business School)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Adding Stress in Banking: Transparency Disclosures and Corporate Risk Culture
2021-02-23
Authors

Raffi E. GarcĂ­a (Rensselaer Polytechnic Institute) Jyothsna Harithsa (Rensselaer Polytechnic Institute) Abena Owusu (Rensselaer Polytechnic Institute)

Topics
Audit + Compliance Financial Restatements
Corporate In-house Human Capital Investments in Accounting
2021-02-21
Authors

Xia Chen (Singapore Management University) Qiang Cheng (Singapore Management University) Travis Chow (The University of Hong Kong) Yanju Liu (Hong Kong Baptist University)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Audit Committee Connectedness and Audit Fees
2021-02-19
Authors

Sharif Islam (Southern Illinois University at Carbondale) William R. McCumber (Louisiana Tech University) William W. Stammerjohan (Louisiana Tech University) Nusrat Farah (Southern Illinois University at Carbondale)

Topics
Audit + Compliance Audit Fees Financial Restatements
CEO Network Connections and Audit Timeliness
2021-02-19
Authors

Sharif Islam (Southern Illinois University at Carbondale) William R. McCumber (College of Business, Louisiana Tech University) Nusrat Farah (Southern Illinois University at Carbondale) Huan Qiu (Millsaps College)

Topics
Audit + Compliance Audit Fees Auditor Tenure Financial Restatements Market Share
When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing
2021-02-15
Authors

Jeff L. McMullin (Indiana University) Bryce Schonberger (University of Colorado at Boulder)

Topics
Accounting Firms Audit + Compliance Audit Fees Audit Opinions
Does Consolidation of Variable Interest Entities Improve the Pricing of Financial Reporting in Bank Holding Companies? Evidence From FAS 166/167
2021-02-08
Authors

Audrey Wen-hsin Hsu (National Taiwan University) Hamid Pourjalali (University of Hawaii) Joshua Ronen (New York University)


The Effect of Audit Engagement Partner Professional Experience on Audit Quality and Audit Fees: Early Evidence from Form AP Disclosure
2021-02-08
Authors

Chenyong Liu (Texas Tech University) Chunhao Xu (The University of Texas Permian Basin)


Evaluating the Cyber Security Readiness of Organizations and Its Influence on Performance
2021-02-04
Authors

Shaikha Hasan (University of Bahrain) MazenAli (University of Bahrain) Sherah Kurnia (University of Melbourne) Ramayah Thurasamy (Universiti Sains Malaysia)