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Results: 1,861
Financial statement fraud litigation, material weaknesses, and board characteristics
2023-06-12
Authors
David Manry Hua-Wei Huang Yun-Chia Yan
Topics
AAER Accounting + OversightUsing Google searches of firm products to detect revenue management
2023-04-11
Authors
Peng-Chia Chiu; Siew Hong Teoh; Yinglei Zhang; Xuan Huang
Toward a Better Expert System for Auditor Going Concern Opinions Using Bayesian Network Inflation Factors
2023-04-04
Authors
Vikram Desai; Anthony C. Bucaro; Joung W. Kim; Rajendra Srivastava; Renu Desai
Topics
Audit + Compliance Audit Opinions Going ConcernsAre Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Client firm?
2023-04-01
Authors
María-del-Mar Camacho-Miñano; Nora Muñoz-Izquierdo; Morton Pincus; Patricia Wellmeyer
Topics
Audit Opinions - Europe Europe Key Audit Matters - Europe“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality
2023-03-07
Authors
Kinsun Tam; Qiao Xu; Guy Fernando; Richard A. Schneibl
Topics
Audit + Compliance Financial RestatementsFactors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach
2023-03-05
Authors
Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer
Topics
Audit + Compliance Financial RestatementsThe Audit Risk Assessment of European Small- and Mid-Size Enterprises
2023-03-01
Authors
Georgiana-Ioana Țîrcovnicu; Camelia-Daniela Hategan
Topics
Audit Fees - Europe Audit Opinions - Europe Auditor Changes - Europe Europe Financial Restatements - EuropeThe Impact of Clawback Provisions on Executive Cash Compensation
2023-03-01
Authors
Hanni Liu; Harrison Liu; Jennifer Yin
Topics
Audit + Compliance Audit FeesEmployee Firing Costs and Auditors’ Going-Concern Opinions: Evidence from Wrongful Discharge Laws
2023-02-25
Authors
Xu Li; Qian Xin
Topics
Audit + Compliance Audit Opinions Going ConcernsIs Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors