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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2020
2019
2018
2017
2016
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2005

Results: 1,473

Effects of Low Audit Quality Revelation on Audit Effort, Audit Quality, and Auditor Tenure
2020-09-16
Authors

Christopher Calvin (University of Dayton) Byungki Kim (University of Queensland) You-Il (Chris) Park (University of Hawaii at Manoa)

Topics
Audit + Compliance Auditor Tenure
Are Critical Audit Matters Informative?
2020-09-02
Authors

Julia Klevak (QMA) Joshua Livnat (Stern School of Business, NYU) Duo Pei (Rutgers Business School) Kate Suslava (Bucknell University)

Topics
Accounting + Oversight Critical Audit Matters
Determinants and Consequences of Auditor Provided Tax Services: A Systematic Review of the International Literature
2020-08-19
Authors

Xuan (Sean) Sun (Massey University) Ahsan Habib (Massey University)

Topics
Financial Restatements
Director Liability Protection and the Quality of Outside Directors
2020-08-19
Authors

Ronald W. Masulis (University of New South Wales) Sichen Shen (The University of Hong Kong) Hong Zou (The University of Hong Kong)

Topics
Corporate + Legal Litigation
Why Non-Accelerated Filers Voluntarily Comply with SOX 404b?
2020-08-15
Authors

Zhenfeng Liu, PhD (University of Michigan-Flint) Yun Cheng, PhD (University of West Georgia) Ruonan Liu, PhD (University of the Pacific)

Topics
Audit + Compliance
Audit Fees and Corporate Innovation
2020-08-13
Authors

Hyung Tae Kim (California State University) Brandon Lee (Indiana University Northwest) Seungwon Lee (Pennsylvania State University Harrisburg) Sung-Jin Park (Indiana University South Bend)

Topics
Audit + Compliance
Auditor Response to Changing Risk: Money Market Funds During the Financial Crisis
2020-08-07
Authors

Kyle D. Allen (Boise State University) Drew B. Winters (Texas Tech University)


Supplemental Datasets for the Examination of The Revival of Large Consulting Practices at the Big 4 and Audit Quality
2020-08-06
Authors

Dain C. Donelson (University of Texas at Austin) Matthew Ege (Texas A&M University) Andrew J Imdieke (University of Notre Dame) Eldar Maksymov (Arizona State University)


At What Life-Cycle Stage Does the Auditors’ Going Concern Report Add Value?
2020-08-05
Authors

Kathleen Bakarich (Hofstra University) Jiaxin Liu (Morgan State University) Joseph Weintrop (University of New York)


Corporate Governance and Earnings Management: A Quantile Regression Approach
2020-08-05
Authors

Zhi‐Yuan Feng (National Sun Yat‐sen University) Hua‐Wei Huang (National Cheng Kung University)