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Results: 1,649

Tax Planning Knowledge Diffusion via the Labor Market
2021-04-30
Authors

John Manuel Barrios (Washington University) John Gallemore (University of Chicago)

Topics
Audit + Compliance Audit Fees
View Paper
Decentralized Finance: Regulating Cryptocurrency Exchanges
2021-04-28
Authors

Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics
Audit + Compliance Financial Restatements Revenue Recognition
View Paper
Regulatory (In)attention and Earnings Management
2021-04-28
Authors

Dirk E. Black (University of Nebraska at Lincoln) Sam Melessa (University of Iowa) Ming (Mike) Yuan (University of Nebraska at Lincoln)

Topics
Corporate + Legal SEC Comment Letters
View Paper
The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606
2021-04-28
Authors

Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics
Revenue Recognition
View Paper
Accounting Restatements and Bank Liquidity Creation
2021-04-27
Authors

Wei Wang (Temple University)

Topics
Audit + Compliance Financial Restatements
View Paper
What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega
2021-04-25
Authors

Bo Xu (Harbin Institute of Technology) Jay Junghun Lee (University of Massachusetts Boston)

Topics
Audit + Compliance Financial Restatements
View Paper
Shareholder Litigation Rights and Stock Price Crash Risk
2021-04-22
Authors

Ivan Obaydin (University of Adelaide) Ralf Zurbruegg (University of Adelaide) Md Noman Hossain (University of Texas Rio Grande Valley) Binay Adhikari (University of Texas at San Antonio) Ahmed Elnahas (University of Texas)

Topics
Corporate + Legal Litigation
View Paper
Does Religiosity Improve Analyst Forecast Accuracy?
2021-04-20
Authors

Zuobao Wei (University of Texas at El Paso) Yicheng Zhu (University of Texas at El Paso)

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits
2021-04-18
Authors

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

Topics
Audit + Compliance
View Paper
The Importance of Financial Misconduct of Institutional Investors on Corporate Social Responsibility
2021-04-12
Authors

Samuel B. Bonsall (Pennsylvania State University) Babak Mammadov (Clemson University) Blerina Bela Zykaj (Clemson University)

Topics
Corporate + Legal Shareholder Activism
View Paper