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Accounting + Oversight
Accounting Estimates
Audit + Compliance
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Audit Fees
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Results: 1,390

Effects of Auditor- Provided Tax Services on Book- Tax Differences and on Investors' Mispricing of Book- Tax Differences
2019-11-18
Authors

Bing Luo (San Francisco State University)

Topics
Audit Fees Tax
The Real Effects of Environmental Activist Investing
2019-11-18
Authors

S Lakshmi Naaraayanan (Hong Kong University of Science & Technology) Kunal Sachdeva (Rice University, Jesse H. Jones Graduate School of Business) Varun Sharma (London Business School)

Topics
Litigation
CEO Connectedness and the Cost of Equity Capital
2019-11-17
Authors

Min Suk Lee (Nanjing Audit University, Institute of Economics and Finance) Angie Low (Nanyang Technological University, Division of Banking & Finance) Siew Hong Teoh (University of California Irvine, Accounting)

Topics
Internal Controls (ICFR - SOX 404)
Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?
2019-11-08
Authors

Matthew Ege (Texas A&M University) Young Hoon Kim (Texas A&M University) Dechun Wang (Texas A&M University)

Topics
PCAOB
Foreign Cash Holdings, Corruption, and Internal Control Weakness: Evidence From U.S. Multinationals
2019-11-04
Authors

Bing Luo (San Francisco State University) Lufei Ruan (San Francisco State University)

Topics
Internal Controls (ICFR - SOX 404)
Shareholders versus Stakeholders in Investor Activism: Value for Whom?
2019-11-04
Authors

Hadiye Aslan (Georgia State University)

Topics
Shareholder Activism
The Cost of Independence: Evidence from Companies’ Decisions to Dismiss Audit Firms as Tax-Service Providers
2019-11-04
Authors

Kirsten A. Cook (Texas Tech University) Kevin Kim (University of Memphis) Thomas C. Omer (University of Nebraska-Lincoln)

Topics
Tax
Managers' Voluntary Disclosure Decisions and Business Press Attention
2019-11-01
Authors

Jake Krupa (Miami Herbert Business School- University of Miami)

Topics
Litigation
Misreporting as Strategic Experimentation: Theory and Evidence
2019-11-01
Authors

Yi Chen (Cornell University) Kai Du (Pennsylvania State University - Department of Accounting; U.S. Securities and Exchange Commission) Shuyang Wang (University of Illinois at Urbana-Champaign) Zhe Wang (Pennsylvania State University)

Topics
Financial Restatements
The SEC Filing Review Process: Insights from Accounting Research
2019-11-01
Authors

Lauren M. Cunningham (University of Tennessee - Haslam College of Business) Jacob Justus Leidner (University of Wurzburg)

Topics
SEC Comment Letters