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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
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Canada (SEDAR)
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Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
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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
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
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Quality of Reporting
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SEC
SEC Comment Letters
Shareholder Activism
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)
View Paper
Non-Financial Audits: Evidence from the Technology Sector
2020-07-01
Authors

Jordan Schoenfeld (Dartmouth College)

Topics
Audit + Compliance Audit Fees
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper
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)
View Paper
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
View Paper