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Results: 1,778

Auditor Monitoring of Non-GAAP Earnings
2022-04-20
Authors

Ashleigh Bakke

Topics
Non-GAAP
Cheap Stock Options: Antecedents and Outcomes
2022-04-20
Authors

Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz, Jeremy Michels

Topics
Corporate + Legal Initial Public Offerings (IPO) SEC Comment Letters
Fair Value Accounting Standards and Securities Litigation
2022-04-18
Authors

Musaib Ashraf, Dain C. Donelson, John M. McInnis, Richard Mergenthaler

Topics
Audit + Compliance Financial Restatements
The Accounting Financial Expertise of the Audit Committee Chair And Oversight Effectiveness
2022-04-18
Authors

Ganesh Krishnamoorthy, Liesbeth Bruynseels, Sander De Groote, Arnie Wright, Mathijs Van Peteghem

Topics
Audit + Compliance Audit Committees Audit Committees & Corporations Financial Restatements Quality of Reporting
To Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion
2022-04-15
Authors

Keval Amin, Linda A. Myers, Justin Short

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)
Do Blockades to PCAOB Inspections Suggest Lower Audit Quality? The Case of Chinese Companies Listed in the U.S.
2022-04-14
Authors

Gopal V. Krishnan, Yanru Yang, Zhongze Li

Topics
Audit + Compliance Audit Fees Internal Controls (ICFR - SOX 404)
Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors

Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Auditors’ Cybersecurity Breach Experience on Non-Breached Clients’ Audit Fees
2022-04-12
Authors

He Li, Feiqi Huang, Zhengjie Sun, Tawei (David) Wang

Topics
Accounting + Oversight Cybersecurity
Judicial Hellholes and Other Differential Characteristics: Is State-Level Legal Risk Reflected in Audit Fee Pricing?
2022-04-12
Authors

James C. Hansen, Susan M. Murray, Sang Hyun Park, Nari Shin

Topics
Audit + Compliance Audit Fees
The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown
2022-04-06
Authors

Tracy Gu, Yiqi Jiang, Dan A. Simunic

Topics
Accounting + Oversight Audit Opinions PCAOB Reports