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Results: 1,449

Politician Careers and SEC Enforcement Against Financial Misconduct
2020-02-14
Authors

Mihir N. Mehta (University of Michigan) Wanli Zhao (Renmin University of China)


Political Alignment and Audit Pricing
2020-02-12
Authors

Cameron Truong (Department of Accounting, Monash University) Mukesh Garg (Department of Accounting, Monash University) Christofer Adrian (Department of Accounting, Monash University) Anh Viet Pham (Department of Banking and Finance, Monash University) Philip Shane (Department of Accounting, Monash University)


Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure
2020-02-11
Authors

Cheol Lee (Wayne State University) Jong Eun Lee Myung Seok Park


Are Legal Contingency Disclosures Useful? Evidence from Textual Analysis
2020-02-01
Authors

Abigail Allen (Brigham Young University) Kevin Standridge (Duke University) Jake Thornock (Brigham Young University)

Topics
Litigation
Auditor-Provided Regulatory Advisory Services and Financial Reporting Quality: An Unintended Consequence of the Dodd-Frank Act
2020-02-01
Authors

Hailey Ballew (Jones Graduate School of Business, Rice University) Amy G. Sheneman (Fisher College of Business, The Ohio State University)

Topics
Audit Fees
Mandatory Disclosure and Management Discretion: On the Case of Changes in Accounting Estimates
2020-02-01
Authors

Anne Albrecht (Neeley School of Business, Texas Christian University) Kyonghee Kim (Eli Broad College of Business, Michigan State University) Kwang J. Lee (KAIST College of Business, Korea Advanced Institute of Science and Technology)

Topics
Accounting Estimates
Where Do Shareholder Gains in Hedge Fund Activism Come From? Evidence from Employee Pension Plans
2020-02-01
Authors

Anup Agrawal (University of Alabama) Yuree Lim (University of Wisconsin-La Crosse)

Topics
Shareholder Activism
Building Common Approaches for Cybersecurity and Privacy in a Globalized World
2020-01-24
Authors

Randal S. Milch (NYU Center for Cybersecurity; New York University- Center on Law and Security; New York University School of Law) Ingolf Pernice (Humboldt University of Berlin) Sasha Romanosky (RAND Corporation; Carnegie Mellon University- Heinz College of Information Systems and Public Policy) et. al.

Topics
Cybersecurity
A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality
2020-01-23
Authors

William M. Docimo (University of Pittsburgh) Joshua L. Gunn (University of Pittsburgh) Chan Li (University of Kansas) Paul N. Michas (University of Arizona)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
Does the Market Know? Going Concern Opinion Release and Firm Fundamentals
2020-01-22
Authors

Jian Huang (Department of Finance - College of Business and Economics, Towson University)

Topics
Audit Opinions Investment & Financial Institutions