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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Critical Audit Matters
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Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
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Financial Restatements - Europe
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Funds + Securities
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
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Key Audit Matters - Europe
Late Filings
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Non-GAAP
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Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
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Regulation Oversight
Reports
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SEC
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Results: 1,877

The effect of disclosure committees on non-GAAP reporting quality
2023-07-18
Authors

Jie Hao

Topics
Corporate + Legal SEC Comment Letters
View Paper
Do Auditors Price Common Ownership?
2023-07-05
Authors

K. K. Raman; Chunlai Ye; Lin-Hui Yu

Topics
Audit + Compliance
View Paper
The Impact of Terrorist Attacks and Mass Shootings on Earnings Management
2023-07-04
Authors

Seda Oz

Topics
Audit + Compliance
View Paper
The Measure of Concentration of Audit Markets in Public Interest Entities in the Czech Republic and Slovakia
2023-06-29
Authors

Pavlína Dostálová; Lucie Formanová; Michal Mádr; Břetislav Andrlík

Topics
Europe Key Audit Matters - Europe Transparency Reports
View Paper
CEO Network Connections and the Timeliness of Financial Reporting
2023-06-24
Authors

Md Shariful Islam; William McCumber; Nusrat Farah; Huan Qiu

Topics
Audit + Compliance Audit Opinions Director & Officer Changes
View Paper
Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions
2023-06-21
Authors

Lioara-Veronica Pasc Camelia-Daniela Hategan

Topics
Europe Key Audit Matters - Europe
View Paper
Financial statement fraud litigation, material weaknesses, and board characteristics
2023-06-12
Authors

David Manry Hua-Wei Huang Yun-Chia Yan

Topics
AAER Accounting + Oversight
View Paper
Using Google searches of firm products to detect revenue management
2023-04-11
Authors

Peng-Chia Chiu; Siew Hong Teoh; Yinglei Zhang; Xuan Huang


View Paper
Toward a Better Expert System for Auditor Going Concern Opinions Using Bayesian Network Inflation Factors
2023-04-04
Authors

Vikram Desai; Anthony C. Bucaro; Joung W. Kim; Rajendra Srivastava; Renu Desai

Topics
Audit + Compliance Audit Opinions Going Concerns
View Paper
Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Client firm?
2023-04-01
Authors

María-del-Mar Camacho-Miñano; Nora Muñoz-Izquierdo; Morton Pincus; Patricia Wellmeyer

Topics
Audit Opinions - Europe Europe Key Audit Matters - Europe
View Paper