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Results: 1,390

Does Financial Reporting Misconduct Pay Off Even When Discovered?
2019-11-01
Authors

Dan Amiram (Tel Aviv University) Serene Huang (Columbia Business School) Shiva Rajgopal (Columbia Business School)

Topics
Financial Restatements Litigation
Does Shareholder Litigation Risk Cause Public Firms to Delist? Evidence from Securities Class Action Lawsuits
2019-11-01
Authors

Jonathan Brogaard (University of Utah) Nhan Le (Australian National University) Duc Duy Nguyen (King’s College London) Vathunyoo Sila (University of Edinburgh)

Topics
Litigation
When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct
2019-10-28
Authors

Jonas Heese (Harvard Business School) Gerardo Pérez-Cavazos (Harvard Business School)

Topics
Internal Controls (ICFR - SOX 404)
If You Cannot Measure It, You Cannot Manage It: Assessing the Quality of Cybersecurity Risk Disclosure through Textual Imagification
2019-10-23
Authors

Arion Cheong (Rutgers, The State University of New Jersey) Soohyun Cho (Rutgers, The State University of New Jersey) Won Gyun No (Rutgers, The State University of New Jersey) Miklos A. Vasarhelyi (Rutgers, The State University of New Jersey)

Topics
Cybersecurity
The Impact of Financial Reporting Flexibility on Auditor Risk Judgment - Evidence from a Natural Experiment
2019-10-23
Authors

Chen Chen (Monash University, Department of Accounting) S.C. Winnie Leung (Faculty of Business and Economics, The University of Hong Kong Xuedan Tao Tongji University, Shanghai

Topics
Audit Fees
CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?
2019-10-22
Authors

Robert M. Bowen (University of San Diego and University of Washington) S. Jane Kennedy Jollineau (University of San Diego and University of Washington) Sarah C Lyon (University of San Diego) Shavin Malhotra (University of Waterloo) Pengcheng Zhu (University of San Diego)

Topics
Audit Fees Internal Controls (ICFR - SOX 404)
The Effect of a Major Customer’s Information Quality on Its Supplier’s Investment Decisions
2019-10-22
Authors

Aaron Nelson (University of Georgia, Terry College of Business)

Topics
Financial Restatements
Board Structure, Director Expertise, and Advisory Role of Outside Directors
2019-10-21
Authors

Sheng-Syan Chen (National Chengchi University) Yan-Shing Chen (National Yunlin University of Science and Technology) Jun-Koo Kang (Nanyang Technological University (NTU) - Nanyang Business School) Shu-Cing Peng (National Central University at Taiwan - Department of Finance)

Topics
Director & Officer Changes
CEO Tenure and Audit Pricing
2019-10-19
Authors

Santanu Mitra (Wayne State University) Hakjoon Song (California State University) Sang Mook Lee (Pennsylvania State University) Shin Hyoung Kwon (Hanyang University)


The Effect of Potential Entrants on Audit Market Competition
2019-10-18
Authors

Devin Williams (Department of Accountancy - Gies College of Business, University of Illinois)

Topics
Audit Fees