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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

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2020
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2010
2009
2008
2007
2006
2005

Results: 1,683

Accounting for Emissions: Evidence from Auditor Pricing of Climate Change Risk
2021-08-12
Authors

Yezen H. Kannan (Zayed University) Kimberly C. Gleason (American University of Sharjah) Philip Molyneux (University of Sharjah)

Topics
Audit + Compliance Audit Fees Auditor Tenure Financial Restatements
View Paper
Litigation and Information Effects on Private Sales of Securities
2021-08-11
Authors

Onur Bayar (University of Texas at San Antonio) Ioannis V. Floros (University of Wisconsin) Yini Liu (University of Western Ontario) Juan Mao (University of Texas at San Antonio)

Topics
Corporate + Legal Litigation
View Paper
Auditor Independence: Evidence on Non-Audit Fees, Firm Financial Health and Investors’ Perceptions of Earnings
2021-08-06
Authors

Anthony C. Ng (Deakin University) Ferdinand A Gul (Deakin University) Zabihollah Rezaee (University of Memphis)

Topics
Audit + Compliance Audit Fees
View Paper
Determinants and Consequences of Noncompliance with the 2013 COSO Framework
2021-08-02
Authors

Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)

Topics
Audit + Compliance COSO Internal Controls (ICFR - SOX 404)
View Paper
Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?
2021-08-02
Authors

Sarini Azizan (Universiti Sains Malaysia) Greg Shailer (The Australian National University)


View Paper
Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline
2021-08-01
Authors

Bei Dong (University of South Florida) Jonathan Nash (University of New Hampshire) Le Emily Xu (University of New Hampshire)

Topics
Audit + Compliance Audit Fees Audit Opinions
View Paper
The Role of Timing and Management’s Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls
2021-07-24
Authors

Andy Imdieke (University of Notre Dame)

Topics
Audit + Compliance
View Paper
Audit Committee Meetings and the Timeliness of Misstatement Disclosure
2021-07-18
Authors

Johnathon Cziffra (University of New Brunswick) Zvi Singer (HEC Montreal) Jing Zhang (University of Colorado Denver)

Topics
Audit + Compliance Financial Restatements
View Paper
Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies
2021-07-16
Authors

Joe López-Vilaró (University of Arkansas) Caleb Rawson (University of Arkansas) Stephen P. Rowe (University of Arkansas)


View Paper
Understanding the Asset Growth Anomaly
2021-07-14
Authors

James O'Donovan (City University of Hong Kong)

Topics
Audit + Compliance Financial Restatements
View Paper