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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
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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
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
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
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
How Does Corporate Social Responsibility Decrease Serious Misstatement Likelihood?
2020-11-21
Authors

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


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
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)


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
Audit Opinion Prediction: A Comparison of Data Mining Techniques
2020-11-18
Authors

Ali Saeedi (University of Minnesota Crookston)


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