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Results: 1,826

Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
2022-08-08
Authors

Luminita Enache; Paul A. Griffin; Rucsandra Moldovan

Topics
Audit + Compliance Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
View Paper
Changes in Accounting Estimates: An Update of Priors or an Earnings Management Strategy of “Llast Resort”?
2022-08-02
Authors

Philip Beaulieu, Louise Hayes, Lev Timoshenko

Topics
Accounting + Oversight Changes in Accounting Estimates
View Paper
The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors

Andrew Belnap

Topics
Accounting + Oversight Audit + Compliance
View Paper
Code of Ethics Quality and Audit Fees
2022-07-20
Authors

Hong Kim Duonga; Giorgio Gotti; Michael T.Stein; Anthony Chen

Topics
Audit + Compliance Audit Fees
View Paper
Auditor Distraction and Audit Quality
2022-07-18
Authors

Chengyee Janie Chang; Yutao Li; Yan Luo

Topics
Audit + Compliance Auditor Changes Auditor Engagements
View Paper
Audit Committee Members’ Proximity to Corporate Headquarters and Audit Fees
2022-07-15
Authors

Maryam Firoozi; Michel Magnan

Topics
Audit + Compliance Audit Fees
View Paper
The Impact of COVID-19 Lockdown on Audit Fees and Audit Delay: International Evidence
2022-07-15
Authors

Maretno A. Harjoto; Indrarini Laksmana

Topics
Audit + Compliance Audit Fees
View Paper
Is Artificial Intelligence Improving the Audit Process?
2022-07-07
Authors

Anastassia Fedyk; James Hodson; Natalya Khimich; Tatiana Fedyk

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
The Impact of Financial Restatement on Reported Data Security Breach
2022-07-05
Authors

Jin Li, School of Management, Xi'an Jiaotong University Tong Zhang, School of Management, Xi'an Jiaotong University Shen Xu, Department of Accounting, School of Management, Huazhong University of Science & Technology

Topics
Audit + Compliance Financial Restatements
View Paper
Toward an Automated and Efficient Data Integrity Verification Model Using Blockchain
2022-07-01
Authors

Zeshun Shi, Jeroen Bergers, Ken Korsmit, Zhiming Zhao

Topics
Audit + Compliance Audit Fees
View Paper