Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Executive Compensation
Financial Restatements
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

Results: 1,443

'Pump and Dump' through Media Tone: The Role of Cross-Blockholders in Corporate Litigation
2020-05-21
Authors

Jie He (University of Georgia, Terry College of Business) Han Xia (University of Texas at Dallas, Naveen Jindal School of Management) Yabo Zhao (University of Texas at Dallas, Naveen Jindal School of Management, Department of Finance)

Topics
Litigation
Are the Big 4 Audit Firms Homogeneous? Further Evidence from Audit Pricing
2020-05-21
Authors

Karel Hrazdil (Simon Fraser University) Dan A. Simunic (Simon Fraser University) Nattavut Suwanyangyuan (Brock University)

Topics
Audit + Compliance Audit Fees
Ongoing SEC Disclosures by Foreign Firms
2020-05-21
Authors

Audra L. Boone (Texas Christian University, M.J. Neeley School of Business) Kathryn M. Schumann (U.S. Securities and Exchange Commission) Joshua T. White (Vanderbilt University - Finance)

Topics
SEC Comment Letters
Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts
2020-05-20
Authors

Katharine D. Drake (University of Arizona, Department of Accounting) Nathan C. Goldman (North Carolina State University, Department of Accounting) Stephen J. Lusch (Texas Christian University, Department of Accounting) Jaime J. Schmidt (University of Texas at Austin)

Topics
Critical Audit Matters
Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
2020-05-19
Authors

Jaehan Ahn (Northeastern University, Accounting Group) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group)

Topics
Financial Restatements SEC Comment Letters
Common Auditors and Private Bank Loans
2020-05-14
Authors

Jere R. Francis (Maastricht University) Wei Wang (Temple University, Department of Accounting)

Topics
Auditor Engagements
Auditing in the Era of Big Data
2020-05-08
Authors

Jordan Schoenfeld (Dartmouth College, Tuck School of Business)

Topics
Audit Fees
The Effect of Partner Digitalization Expertise on Audit Fees
2020-05-08
Authors

Arpine Maghakyan (Aalto University, School of Business) Henry Jarva (Aalto University, School of Business) Lasse Niemi (Aalto University, School of Business) Jukka Sihvonen (Aalto University)


Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?
2020-05-06
Authors

Andrew Kitto (University of Massachusetts Amherst) Phillip T. Lamoreaux (Arizona State University) Devin Williams (University of Illinois, University of Florida)

Topics
Audit Fees Financial Restatements
Financial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime
2020-05-06
Authors

Joanna Golden (University of Memphis, School of Accountancy) Mark J. Kohlbeck (Florida Atlantic University, School of Accounting)

Topics
Financial Restatements