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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
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Results: 1,443

The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing
2020-05-04
Authors

Ryan Dunn (Auburn University, School of Accountancy) Nathan Lundstrom (University of Kansas) Michael S. Wilkins (University of Kansas)

Topics
Auditor Tenure
Are Going‐Concern Issues Disclosed in Audit Reports Associated with Subsequent Bankruptcy? Evidence from the United States
2020-05-03
Authors

Vikram Desai (Nova Southeastern University) Renu Desai (Nova Southeastern University) Joung W. Kim (Nova Southeastern University) Kannan Raghunandan (Florida International University)


The Effect of Tenure and Gender on Corporate Boards
2020-05-01
Authors

Benjamin James Posmanick (Clemson University)


Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality
2020-04-30
Authors

Xi Ai (University of Tennessee, Haslam College of Business) Andrew Doucet (University of Tennessee, Haslam College of Business) Linda A. Myers (University of Tennessee, Haslam College of Business) Kathleen Schuchard (University of Tennessee)

Topics
Audit Fees Mergers & Acquisitions
The Bright Side of Tax Avoidance: The Case of Foreign Competition
2020-04-30
Authors

Nader Atawnah (Edith Cowan University, School of Business and Law) Balasingham Balachandran (La Trobe University, School of Economics and Finance) Huu Nhan Duong (Monash University, Department of Banking and Finance) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration) Edward Podolski (Deakin University)


Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies
2020-04-28
Authors

Yu Flora Kuang (The University of Melbourne) Gladys Lee (The University of Melbourne) Bo Qin (The University of Melbourne)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Client Concerns About Information Spillovers from Sharing Audit Partners
2020-04-27
Authors

Jung Koo Kang (University of Southern California, Marshall School of Business) Clive S. Lennox (University of Southern California) Vivek Pandey (University of Southern California, Marshall School of Business)

Topics
Audit + Compliance Financial Restatements
All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing
2020-04-24
Authors

Matthew Crook (University of Mississippi, Department of Finance) Tamara A. Lambert (Lehigh University) Brian Walkup (Rollins College, Crummer Graduate School of Business) James Whitworth (University of South Florida)

Topics
Audit Fees Audit Opinions
Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities
2020-04-22
Authors

Anya Nakhmurina (Yale School of Management)

Topics
Government + Non-Profit (OIA)
Profit Persistence in the U.S. Audit Market
2020-04-20
Authors

Will Ciconte (University of Illinois at Urbana-Champaign, Department of Accountancy; University of Florida, Fisher School of Accounting) Andrew Kitto (University of Massachusetts Amherst)