Academic Citations

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. García (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)