Academic Citations
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Results: 1,622
Prior Audit Experience and CFO Financial Reporting Aggressiveness
2021-04-02
Authors
Eric R. Condie (Georgia Institute of Technology) Kara M. Obermire (Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)
Topics
Audit + ComplianceCredibility of Managers’ Fair Value Assessments: Evidence from Smaller-Than-Expected Goodwill Impairments
2021-04-01
Authors
Henry Laurion (University of Colorado at Boulder) Scott Robinson (University of Colorado Boulder) Frances M. Tice (University of Colorado at Boulder)
Topics
Audit + ComplianceCorporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives
2021-03-15
Authors
Hyung Il Oh (Korea Advanced Institute of Science and Technology) Hyunpyo Kim (Shippensburg University of Pennsylvania) Jeong-Bon Kim (City University of Hong Kong) Yong Gyu Lee (Seoul National University)
Topics
Audit + Compliance Financial RestatementsRegression and Machine Learning Methods to Predict Discrete Outcomes in Accounting Research
2021-03-11
Authors
Jake Krupa (Tulane University) Miguel Minutti-Meza (University of Miami)
Topics
Audit + Compliance Financial RestatementsWeathering the Weather: Does Extreme Weather Affect the Cost and Delay of an Audit?
2021-03-11
Authors
Paul A. Griffin (University of California) Michael Zhe Guo (Boston University) Estelle Sun (Boston University)
Topics
Audit + ComplianceThe Measurement of Audit Quality in the Netherlands: A Practical Note
2021-03-10
Authors
Tjibbe Bosman (Business School of the University, Amsterdam)
Topics
Audit Opinions Europe Financial Restatements Going ConcernsDo U.S. Firms Disguise Acquisitions to Avoid Taxes?
2021-03-09
Authors
Jeremiah Harris (Kent State University) William O'Brien (University of Illinois at Chicago)
Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings TaxQualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality
2021-03-09
Authors
Han-Chung Chen (National Taipei University) Yen-Jung Lee (National Taiwan University) Sheng-Yi Lo (Feng Chia University) Yong Yu (University of Texas at Austin)
Topics
Corporate + Legal SEC Comment LettersThe Long-Term Effects of Short Selling and Negative Activism
2021-03-09
Authors
Peter Molk (University of Florida) Frank Partnoy (University of California)
Topics
Director & Officer Changes Shareholder ActivismShould the SEC Allow Managers Discretion When Disclosing Risk Factors? Evidence from Peer Data Breaches and Cyber Risk Factors
2021-03-08
Authors
Musaib Ashraf (Michigan State University)