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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
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Audit Opinions
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
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Non-GAAP
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Tax
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Results: 1,473

Accounting Quality and Alliance Contract Provisions
2020-07-01
Authors

Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)

Topics
Accounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)
Non-Financial Audits: Evidence from the Technology Sector
2020-07-01
Authors

Jordan Schoenfeld (Dartmouth College)

Topics
Audit + Compliance Audit Fees
Slack and Crash Risk
2020-06-29
Authors

Theodore H. Goodman (Purdue University) Volkan Muslu (University of Houston) Hyungshin Park (Santa Clara University)

Topics
Audit + Compliance Auditor Tenure
Methodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences
2020-06-25
Authors

Paul Demere (University of Georgia, J.M. Tull School of Accounting) Jeffrey Gramlich (Carson College of Business)

Topics
Corporate + Legal Tax
Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?
2020-06-24
Authors

Elizabeth Gutierrez (Universidad de Chile) Jake Krupa (University of Miami) Miguel Minutti-Meza (University of Miami) Maria Vulcheva (Florida International University)

Topics
Audit + Compliance Audit Opinions
When Does Forecasting GAAP Earnings Entail Unreasonable Effort?
2020-06-24
Authors

Henry Laurion (Leeds School of Business, University of Colorado) Richard Sloan (Marshall School of Business, University of Southern California)

Topics
Corporate + Legal SEC Comment Letters
Does Advertising Improve Access to Capital for Small Businesses? Evidence from the JOBS Act
2020-06-23
Authors

Anup Agrawal (University of Alabama, Culverhouse College of Commerce & Business Administration) Yuree Lim (University of Wisconsin - La Crosse, College of Business Administration)

Topics
Corporate + Legal Private Placements
Does Advertising Improve Access to Capital for Small Businesses? – Evidence from the JOBS Act
2020-06-23
Authors

Anup Agrawal (University of Alabama) Yuree Lim (University of Wisconsin)

Topics
Private Placements
Essays on the Role of Social Networks and Social Capital in Accounting and Finance
2020-06-23
Authors

Mansoor Afzali (Hanken School of Economics)

Topics
Internal Controls (ICFR - SOX 404)
Trust of the Crowd and Audit Pricing
2020-06-21
Authors

Konan Chan (National Chengchi Unversity) Jianxin Cui (The University of Hong Kong, Faculty of Business and Economics) Weiyu Kuo (National Chengchi University) Tse-Chun Lin (The University of Hong Kong)

Topics
Corporate + Legal Litigation