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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
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Initial Public Offerings (IPO)
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Key Audit Matters
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Tax
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Results: 1,473

Audit Firm Tenure, Corporate Tax Avoidance, and Firm Value
2020-06-01
Authors

Li (Lily) Z. Brooks (Texas A&M International University) Pei-Yu Sun (South Dakota State University)

Topics
Audit + Compliance
Dual–Class Ownership Structure and Audit Fees
2020-05-23
Authors

Olesya Lobanova Suchi Mishra (Florida International University, Department of Finance) Kannan Raghunandan (Florida International University) Alexandre Aidov (Florida International University)


Institutional Investor Trading Around Auditor’s Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds
2020-05-23
Authors

Marshall A. Geiger (University of Richmond) Sami Keskek (Florida State University) Abdullah Kumas (University of Richmond, Robins School of Business)


The Impact of the Sarbanes–Oxley Section 404(B) Exemption on Earnings Informativeness
2020-05-23
Authors

Alex Lyubimov (Concordia University) Larry Davis (St. Thomas University) Greg Trompeter (University of Central Florida)


Why Do Firms Seek Shareholders Ratification of the Independent Audit Function? The Case of Foreign Cross‐Listed Companies in the United States
2020-05-23
Authors

Paul Tanyi Jack Cathey (UNC Charlotte)


An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research
2020-05-22
Authors

John L. Abernathy (Kennesaw State University) Michael Barnes (Truman State University) Chad Stefaniak (University of South Carolina) Alexandria Weisbarth (Central Michigan University)


Are the Big 4 Audit Firms Homogeneous? Further Evidence from Audit Pricing
2020-05-21
Authors

Karel Hrazdil (Simon Fraser University) Dan A. Simunic (Simon Fraser University) Nattavut Suwanyangyuan (Brock University)

Topics
Audit + Compliance Audit Fees
Ongoing SEC Disclosures by Foreign Firms
2020-05-21
Authors

Audra L. Boone (Texas Christian University, M.J. Neeley School of Business) Kathryn M. Schumann (U.S. Securities and Exchange Commission) Joshua T. White (Vanderbilt University - Finance)

Topics
SEC Comment Letters
‘Pump and Dump’ through Media Tone: The Role of Cross-Blockholders in Corporate Litigation
2020-05-21
Authors

Jie He (University of Georgia, Terry College of Business) Han Xia (University of Texas at Dallas, Naveen Jindal School of Management) Yabo Zhao (University of Texas at Dallas, Naveen Jindal School of Management, Department of Finance)

Topics
Litigation
Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts
2020-05-20
Authors

Katharine D. Drake (University of Arizona, Department of Accounting) Nathan C. Goldman (North Carolina State University, Department of Accounting) Stephen J. Lusch (Texas Christian University, Department of Accounting) Jaime J. Schmidt (University of Texas at Austin)

Topics
Critical Audit Matters