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Accounting + Oversight
Accounting Estimates
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Results: 1,473

Trust of the Crowd and Audit Pricing
2020-06-21
Authors

Konan Chan (National Chengchi Unversity) Jianxin Cui (The University of Hong Kong) Weiyu Kuo (National Chengchi University) Tse-Chun Lin (The University of Hong Kong)

Topics
Corporate + Legal Litigation
The Revival of Large Consulting Practices at the Big 4 and Audit Quality
2020-06-19
Authors

Dain C. Donelson (University of Texas at Austin) Matthew Ege (Texas A&M University) Andrew Imdieke (University of Notre Dame) Eldar Maksymov (Arizona State University)

Topics
Audit + Compliance Financial Restatements
Audit Office Industry Diversity and Audit Quality
2020-06-17
Authors

Erik Beardsley (University of Notre Dame, Mendoza College of Business) Nathan C. Goldman (North Carolina State University, Department of Accounting) Thomas C. Omer (University of Nebraska at Lincoln, School of Accountancy)

Topics
Audit + Compliance
Audit Market Competition and Client Portfolio Risk
2020-06-16
Authors

Daun Jang (Department of Accounting, California State University Sacramento) Thomas C. Omer (School of Accountancy, University of Nebraska, Lincoln)

Topics
Audit + Compliance Audit Fees Audit Opinions
Financial Statement Comparability, Earnings Smoothing and Loanloss Provisioning in Banking
2020-06-16
Authors

Ahsan Habib (School of Accountancy, MASSEY UNIVERSITY) Mostafa Monzur Hasan (Department of Accounting and Corporate Governance Macquarie Business School, Macquarie University) Sabur Mollah (Management School, University of Sheffield) Philip Molyneux (College of Business Administration, University of Sharjah)

Topics
Audit + Compliance
The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets
2020-06-12
Authors

T. J. Atwood (University of Arkansas, Department of Accounting) Jimmy Downes (University of Nebraska at Lincoln) Jodi Henley (Culverhouse School of Accountancy, Culverhouse College of Business, University of Alabama) Mollie Mathis (School of Accountancy, Harbert College of Business, Auburn University)

Topics
Tax
Bank Regulation/Supervision and Bank Auditing
2020-06-11
Authors

Al (Aloke) Ghosh (UNC Charlotte) Henry Jarva (Aalto University, School of Business) Stephen G. Ryan (New York University, Leonard N. Stern School of Business)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance
2020-06-09
Authors

Dain C. Donelson (University of Texas at Austin) Jennifer L. Glenn (The Ohio State University) Christopher G. Yust (Texas A&M University)

Topics
Financial Restatements
Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance
2020-06-08
Authors

Linna Shi (University of Cincinnati) Siew Hong Teoh (University of California, Irvine) Jian Zhou (University of Hawaii at Manoa)

Topics
Audit Fees
Internal Control Quality and Bank Risk-Taking and Performance
2020-06-06
Authors

Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University) cyust@mays.tamu.edu

Topics
Internal Controls (ICFR - SOX 404)