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Results: 1,820

Fair Value Hierarchy, Bargaining Power, and Audit Pricing Across Audit Firms’ Client Portfolios
2022-06-07
Authors

Stanley Clark, Brandon Vagner, Terry Ward

Topics
Audit + Compliance Audit Fees
Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals
2022-06-07
Authors

Clive S. Lennox University of Southern California

Topics
Audit + Compliance Audit Opinions Financial Restatements
Media Sentiment and Shareholder Litigation
2022-06-02
Authors

Richard A. Cazier University of North Texas Jianning Huang University of Memphis - Fogelman College of Business and Economics; Saint Francis Xavier University Jeff L. McMullin Indiana University - Kelley School of Business - Department of Accounting Fuzhao Zhou State University Of New York, Brockport

Topics
Audit + Compliance Corporate + Legal Financial Restatements
The Real Effects of Disclosure Regulation: Evidence from Mandatory CFO Compensation Disclosure
2022-05-31
Authors

Dichu Bao Deakin University Lixin (Nancy) Su Hong Kong Polytechnic University - School of Accounting and Finance Yong Zhang Hong Kong Polytechnic University

Topics
Audit + Compliance Audit Fees Financial Restatements
Do Managers Commit Wrongdoing When Investors Are Distracted?
2022-05-25
Authors

Daniel Neukirchen TU Dortmund University Gerrit Köchling TU Dortmund University Peter N. Posch TU Dortmund University

Topics
Audit + Compliance Financial Restatements
CEO Facial Trustworthiness and Corporate Governance
2022-05-23
Authors

Wenjie Bi, Yujie Wang, Yi Xiang, Feida Zhang

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)
The Demand for Auditor Reputation: Evidence from a Structural Model
2022-05-20
Authors

Aiyong Zhu, Christopher Koch

Topics
Audit + Compliance Auditor Changes Auditor Engagements Financial Restatements
The Effect of Small Audit Firms’ Failure to Remediate the PCAOB’s Quality Control Criticisms on Audit Market Segmentation
2022-05-20
Authors

Melissa Carlisle, Wei Yu, Bryan K.Church

Topics
Accounting + Oversight PCAOB Reports
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality
2022-05-19
Authors

Elizabeth N. Cowle, Ryan Decker, Stephen P. Rowe

Topics
Audit + Compliance Audit Fees Audit Opinions Auditor Changes Reports
Stressed About Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes
2022-05-18
Authors

Babak Mammadov, Avishek Bhandari

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)