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Results: 1,548

Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services
2020-11-17
Authors

Jean Bédard (Université Laval - École de comptabilité) Suzanne M. Paquette (Université Laval, École de comptabilité)

Topics
Audit + Compliance Audit Fees
Do Audit Firms Care about Media Coverage? An Investigation of Audit Firm Response to News Coverage
2020-11-05
Authors

Elizabeth N. Cowle (University of Arkansas) Caleb Rawson (University of Arkansas) Stephen P. Rowe (University of Arkansas)

Topics
Audit + Compliance
PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms
2020-11-04
Authors

Ann Vanstraelen (Maastricht University) Lei Zou (University of New South Wales)

Topics
Audit + Compliance
How Inductive and Deductive Generalization Shape the Guilt by Association Phenomenon Among Firms: Theory and Evidence
2020-11-03
Authors

Ivana Naumovska (INSEAD) Edward J. Zajac (Northwestern University)

Topics
Audit + Compliance
Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal
2020-11-02
Authors

Francine McKenna (American University) Mikhail Pevzner (University of Baltimore) Amy Sheneman (Ohio State University) Tzachi Zach (Ohio State University)

Topics
Audit + Compliance Audit Fees
What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?
2020-11-01
Authors

Oliver Binz (INSEAD) Katherine Schipper (Duke University) Kevin Standridge (Duke University)

Topics
Non-GAAP
Are All Non-GAAP Disclosures Created Equal?
2020-10-29
Authors

Mollie T.Adams (Bradley University) Michele D.Meckfessel (University of Missouri)

Topics
Non-GAAP
Determinants and Consequences of Tax-Related Key Audit Matters
2020-10-29
Authors

Dan Lynch (University of Wisconsin) Aaron Mandell (University of Wisconsin) Linette M. Rousseau (University of Wisconsin)

Topics
Europe Key Audit Matters
How Does Artificial Intelligence Shape the Audit Industry?
2020-10-27
Authors

Kelvin Law (Nanyang Technological University) Michael Shen (National University of Singapore)

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
Alternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors

Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics
Corporate + Legal SEC Comment Letters