Academic Citations
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Results: 1,659
Internal Control Quality: The Role of Critical Audit Matters Reporting
2021-07-08
Authors
Carol Callaway Dee (University of Colorado Denver) Bing Luo (San Francisco State University) Jing Zhang (University of Colorado Denver)
Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)The Effect of Information Technology (IT) Material Weaknesses in Internal Control on Chief Financial Officer (CFO) Turnover
2021-07-08
Authors
Kazeem O. Akinyele (University of Wisconsin Oshkosh)
Audit Committee Effectiveness Characteristics and Auditor Switches Involving Industry Specialists
2021-07-04
Authors
Ankita Singhvi (Texas A&M University) Nancy Chun Feng (Suffolk University)
Topics
Audit + Compliance Auditor ChangesThe Cost of Innovation: Evidence from Auditor Pricing of Inventor Chief Executive Officers
2021-07-04
Authors
Dr. Ibrahim Bostan (Zayed University) Dr. Yezen H. Kannan (Zayed University)
Topics
Audit + ComplianceTrade Secret Protection and Firms’ Internal Transparency
2021-07-04
Authors
Ionela Andreicovici (Frankfurt School of Finance & Management) Sara Bormann (Goethe-University Frankfurt) Katharina Hombach (Carl von Ossietzky University of Oldenburg)
Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)How Do Uniformity and Flexibility in Classification Standards Affect Cash Flow Statement Comparability?
2021-07-03
Authors
Mayer Chunzi Liang (University of Wisconsin-Madison)
Topics
Audit + Compliance Financial RestatementsBlockchain Adoption and Accounting Information System: An Investigation of Challenges and Expected Value
2021-07-01
Authors
Wanyun Li (Australian National University) Wentao Ma (Australian National University)
Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process
2021-06-29
Authors
Samuel B. Bonsall (Pennsylvania State University) Eric Holzman (Ohio State University) Brian P. Miller (Indiana University)
Topics
Audit + Compliance Financial RestatementsEvolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report
2021-06-28
Authors
Camelia-Daniela Hategan (West University of Timisoara) Carmen-Mihaela Imbrescu (West University of Timisoara)
Topics
EuropeCollective Reputations, Trust Premium, and Corporate Misconduct
2021-06-25
Authors
Konan Chan (National Chengchi Unversity) Tse-Chun Lin (The University of Hong Kong) De-Rong Kong (National Taiwan University)