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Accounting + Oversight
Accounting Estimates
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Results: 1,548

Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero
2020-12-02
Authors

Novia X. Chen (University of Houston) Tiana Lehmer (University of California, Irvine)

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings
View Paper
Audit Risk Associated with Long-Lived Tangible Asset Intensity, Age, and Impairment
2020-12-02
Authors

Daqun (David) Zhang (Texas A&M University-Corpus Christi) Keval Amin (Stony Brook University) Donald R. Deis (Texas A&M University)

Topics
Audit + Compliance Audit Fees
View Paper
Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services
2020-12-02
Authors

Russell Barber (University of Colorado Denver) Carol Callaway Dee (University of Colorado Denver) Katherine Gunny (University of Colorado at Denver)

Topics
Audit + Compliance
View Paper
Regulatory Costs of Being Public: Evidence from Bunching Estimation
2020-12-01
Authors

Michael Ewens (California Institute of Technology and NBER) Kairong Xiao (Columbia Business School) Ting Xu (University of Virginia)

Topics
Audit + Compliance Audit Fees
View Paper
How Does Corporate Social Responsibility Decrease Serious Misstatement Likelihood?
2020-11-21
Authors

Yongtao Hong (North Dakota State University) Alex Young (Hofstra University)


View Paper
Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement
2020-11-20
Authors

Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)

Topics
Audit + Compliance Audit Fees Europe Financial Restatements
View Paper
Has the New World Order Taught the big Four to Manage Client Portfolio Risk? Examining Extreme Loss Occurrences Before and After Sarbanes Oxley
2020-11-20
Authors

R. Drew Sellers (Kent State University) Timothy J. Fogarty (Case Western Reserve University) Jadallah Jadallah (Saginaw Valley State University)


View Paper
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
2020-11-19
Authors

Hariom Manchiraju (Indian School of Business, Hyderabad) Vivek Pandey (University of Southern California) K.R. Subramanyam (University of Southern California)

Topics
Corporate + Legal Litigation
View Paper
Audit Opinion Prediction: A Comparison of Data Mining Techniques
2020-11-18
Authors

Ali Saeedi (University of Minnesota Crookston)


View Paper
Big 4 Office Political Connections and Client Restatements
2020-11-18
Authors

Anastasios Elemes (ESSEC Business School) Jeff Zeyun Chen (Texas Christian University)

Topics
Audit + Compliance
View Paper