Audit Analytics academic citations
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The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown
2023-4-1
Authors:
Topics
Audit + ComplianceAudit Opinions -
Does Gender and Ethnic Diversity among Audit Partners Impact Office-Level Outcomes?
2024-10-1
Authors: Eric R. Condie, Ling Lei Lisic, Timothy A. Seidel, J. Mike Truelson, Aleksandra B. Zimmerman
Topics
audit partner diversity gender ethnicity audit offices personnel retention -
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality
2024-9-23
Authors: Ting-Kai Chou, Wan-Ci Huang, Ting-Tsen Yeh, Yin-Hsuan Chao
Topics
earnings response coefficients pay cuts perceptions of earnings quality -
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality
2024-9-10
Authors: Lawrence J. Abbott, Colleen M. Boland, Sean M. McCarthy, Laura A. Swenson
Topics
PCAOB audit quality audit effort revenue quality -
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control
2024-9-4
Authors: Joseph F. Brazel, Matthew Starliper, Yao Yu
Topics
defensive communication first-person pronouns investor judgment and decision-making material weakness in internal controls -
Managers’ Stock Price Incentives and Earnings Management Using Tax Expense
2024-9-1
Authors: Erik L. Beardsley, Mehmet C. Kara, Connie D. Weaver
Topics
tax expense stock price incentives executive compensation earnings management misreporting -
Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research
2024-9-1
Authors: Joseph F. Brazel, Tina Carpenter, Christine Gimbar, J. Gregory Jenkins, Keith L. Jones
Topics
audit practice fraud risk assessment fraud risk identification fraud risk response recent and future research -
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment
2024-9-1
Authors: Jacquelyn Sue Moffitt, Jeanne-Claire Alyse Patin, Luke Watson
Topics
internal controls ESG sustainability -
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?
2024-9-1
Authors: Jerry R. Strawser
Topics
internal control over financial reporting adverse opinion material weakness reporting -
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness
2024-9-1
Authors: Fuzhao Zhou, Yinjie Shen, Terence Pitre
Topics
whistleblowing peer firms financial reporting aggressiveness deterrent effect -
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms
2024-9-1
Authors: Lin Wang
Topics
knowledge sharing network audit quality -
Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?
2024-9-1
Authors: Brant E. Christensen, Brandon N. Cline, Nathan G. Lundstrom, Adam S. Yore
Topics
integrity tone at the top auditor risk indiscretions -
The Real Effects of PCAOB Inspection Reports on the M&A Deals of Non-Big 4 Accounting Firms
2024-9-1
Authors: Clive Lennox, Xi Wu
Topics
PCAOB inspection reports non-Big 4 accounting firms mergers and acquisitions signaling -
CEO Overconfidence and Bonus Target Ratcheting
2024-9-1
Authors: Sunyoung Kim, Jongwon Park
Topics
target ratcheting overconfidence annual cash bonus executive compensation -
The Influence of Labor Market Power in the Audit Profession
2024-9-1
Authors: Daniel Aobdia, Qin Li, Ke Na, Hong Wu
Topics
audit profession labor market power monopsony and oligopsony wages skills -
Demand Uncertainty and the Production of Audit Services
2024-8-1
Authors: Douglas R. Ayres, Tyler J. Kleppe, Jonathan E. Shipman, Jason W. Stanfield
Topics
producer theory demand uncertainty capacity constraints audit production -
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?
2024-8-1
Authors: Lin Cheng, Jacob Jaggi, Paul N. Michas, Jeffrey Schatzberg
Topics
loan agreements auditor communication provisions information asymmetry auditor litigation risk audit fees -
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards
2024-8-1
Authors: Li Fang, Jeffrey Pittman, Yinqi Zhang, Yuping Zhao
Topics
accounting standards corporate governance accounting misstatements -
Beyond GAAP: A Case Study Analyzing Non-GAAP Financial Measures and SEC Comment Letters through the Lens of the FASB Conceptual Framework
2024-8-1
Authors: Kevin Hale, Rebecca J Wetmiller
Topics
non-GAAP FASB conceptual framework SEC comment letters financial reporting -
Internal Information Asymmetry and Decentralized Disclosure: Evidence from Textual Analysis of Company Responses to Investor Questions
2024-7-31
Authors: Kelly Huang, Meng Li, Guang Ma, Stanimir Markov
Topics
Internal Information Asymmetry Decentralized Disclosure Subordinate Managers Textual Analysis Interactive Disclosure Events -
How Do Multiple Regulators Regulate? Evidence from Fairness Opinion Providers' Conflict of Interest Disclosures
2024-7-31
Authors: Philip G. Berger, Rachel Geoffroy, Claudia Imperatore, Lisa Yao Liu
Topics
Conflict of Interest Disclosure Fairness Opinion Mergers and Acquisitions Enforcement -
Audit Office Effectiveness and Efficiency
2024-7-26
Authors: Eka Nugraha Tan, Mukesh Garg, Debra Jeter, Dhayani Kirubaharan, Vic Naiker
Topics
audit quality audit fees audit offices restatements misstatement -
iXBRL Adoption and the Pricing of Audit Services
2024-7-25
Authors: Xu Cheng (Joyce), Adi Masli, Stephanie Walton, Mengmeng Wang, Yiyang Zhang
Topics
inline XBRL adoption audit fee audit quality risk premium -
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks
2024-7-25
Authors: Xi Ai, Lauren M. Cunningham, Xiao Li, Linda A. Myers
Topics
international audit markets accounting associations accounting networks audit quality financial reporting quality -
Does Corporate Culture Impact Tax Avoidance: A Machine Learning Approach
2024-7-25
Authors: Babak Mammadov, Hamid Vakilzadeh
Topics
corporate culture tax haven tax avoidance Machine Learning Artificial intelligence -
IPO Price Formation and Board Gender Diversity
2024-7-25
Authors: P. Raghavendra Rau, Jason Sandvik and Theo Vermaelen
Topics
Initial Public Offerings Going Public Process Board Gender Diversity Underpricing Investment Banks -
Does Divergence from Benford's Distribution Measure Financial Statements Information Quality?
2024-7-23
Authors: Manuel Cano-Rodríguez, Manuel Núñez Nickel, Ana Licerán-Gutiérrez
Topics
Financial information quality Benford's Law Earnings Management financial statements errors -
Evaluating Audit Quality: Evidence from Audit Offices' External Distractions
2024-7-19
Authors: Ying Dou, Emma Jincheng Zhang
Topics
Mergers and Acquisitions Audit office Audit Office Audit Quality Auditor Attention -
Timely Cybersecurity Disclosure and Information Manipulation
2024-7-18
Authors: Xuanpu Lin, Guoman She
Topics
Cybersecurity Mandatory Disclosure Misreporting Insider Trading Disclosure Timeliness -
The Impact of the JOBS Act on the Costs of Going Public: Evidence from Long-Term Audit Costs
2024-7-18
Authors: Sudip Gupta, Joseph Micale, Ashok Robin, Rong Yang
Topics
EGC JOBS Act audit fees audit pricing SOX 404(b) -
Court Disclosures of Firms in Chapter 11 Bankruptcy
2024-7-18
Authors: Ilona Bastiaansen, Alina Lerman, Frank Murphy, Dushyantkumar Vyas
Topics
Bankruptcy Chapter 11 Restructuring Information Frictions Disclosure -
Do Managers Successfully Shop for Auditors Who Allow them to Opportunistically Report Positive News? Evidence from Accounting Estimates
2024-7-16
Authors: Mark L. DeFond, Jieying Zhang, Yuping Zhao
Topics
auditor shopping accounting estimates auditor dismissals earnings management -
The Bright Side of Flight Delay: How Do Flight Delays Affect Auditing Quality?
2024-7-12
Authors: Silu Cheng, Wenyao Hu
Topics
Flight delay Audit fees Accounting restatement Negative mood -
SEC Monitoring and Investigations: Signaling from Short-selling
2024-7-12
Authors: Anh Tran, Silver Chung
Topics
SEC monitoring SEC investigation short-selling -
Corporate Integrity Culture and Stock Price Crash Risk
2024-7-10
Authors: Rasheek Irtisam, Pritam Saha, Monika K. Rabarison, Md Noman Hossain
Topics
Corporate Culture Integrity Stock Price Crash Risk Corporate Governance JEL Classification: M14 -
Manager Staffing Leverage at the Audit Office and Audit Quality
2024-7-10
Authors: Joshua Khavis, Mengtian Li, Brandon Szerwo
Topics
auditor human capital staffing leverage audit quality audit fees audit lag -
Environmental, Social, and Governance Committees and Information Technology Outcomes
2024-7-5
Authors: Jacob Z. Haislip
Topics
data security breaches (DSBs) internal controls ESG IT governance -
Information Technology Capability, Managerial Ability, and Financial Reporting Quality: A Research Note
2024-7-1
Authors: Ann N. Mungai, Lorraine S. Lee
Topics
IT capability business value of IT managerial ability financial reporting quality -
Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.
2024-7-1
Authors: Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi, Min Zhang
Topics
audit quality machine learning misstatement audit adjustment nonclean opinion -
The Effect of Pure Audit Firms, Nonprovision of Nonaudit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions
2024-7-1
Authors: Nicolas Pappert, Reiner Quick
Topics
pure audit firms audit services nonaudit services audit fees statutory fee schedule -
Are Private Firms More Aggressive Tax Planners?
2024-7-1
Authors: Jeffrey L. Hoopes, Patrick T. Langetieg, Edward L. Maydew, Michele S. Mullaney
Topics
tax planning private firms corporate tax -
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities
2024-7-1
Authors: Anya Nakhmurina
Topics
local governments governance monitoring stewardship financial reports -
Firm Boundaries and Voluntary Disclosure
2024-7-1
Authors: Thomas Bourveau, John D. Kepler, Guoman She, Lynn Linghuan Wang
Topics
firm boundaries vertical integration product disclosure coordination role of disclosure -
The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective
2024-7-1
Authors: Ying Huang, Ningzhong Li, Jieying Zhang, Xiaolu Zhou
Topics
materiality uncertainty audit pricing audit fees principles-based standards bright-line rules -
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices
2024-6-28
Authors: Tao Ma, Chi Wan, Yakun Wang, Yuping Zhao
Topics
Topic: auditor turnover auditor human capital audit quality audit quality indicators financial restatements -
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain
2024-6-27
Authors: Russell Barber, Robert Pinsker, Stephanie Walton, Yiyang Zhang (Ian)
Topics
supply chain relational view theory ERP system efficiency -
The Importance of the Chief Audit Executive Administrative Reporting Line
2024-6-26
Authors: J. Nicolas Arguello, Lauren M. Cunningham, Terry L. Neal
Topics
chief audit executive administrative reporting line external reporting quality whistleblower hotlines audit fees -
Just Friends? Managers' Connections to Judges
2024-6-26
Authors: Sterling Huang, Sugata Roychowdhury, Ewa Sletten, Yanping Xu
Topics
social connections litigation security class action judge biases financial reporting -
Corporate Integrity Culture and Bad News Hoarding: An Empirical Analysis of Stock Price Crash Risk
2024-6-26
Authors: Di Huo, Yiwei Li, Zhe Shen and Yeqin Zeng
Topics
Corporate Culture Integrity Bad News Hoarding Stock Price Crash Risk -
Conflicted Regulators
2024-6-26
Authors: Matthew Kubic, Rui Silva, Sara Toynbee
Topics
conflict of interest financial reporting oversight prior experience revolving door SEC -
Effects of Transitory Client Characteristics on Auditor Switching Cost
2024-6-25
Authors: Christian Friedrich, Sebastian Kronenberger
Topics
accruals audit fees auditor switches loss -
Detecting Misreported Accounting: A Machine Learning Approach using Text Data
2024-6-25
Authors: Dien Giau Bui, Iftekhar Hasan, Quoc Tuan Le, Chih-Yung Lin, Nguyen Thoa
Topics
Misreporting probability 10-K files machine learning validation tests -
Do Foreign Operations Induce Multinational Firms to Tradeoff Real Operations Earnings Management for Tax Expense Planning?
2024-6-20
Authors: Joonil Lee, Peter (Seung Hwan) Oh, Brian Wenzel, Yaping Zheng
Topics
foreign operations multinational firms real operations earnings management tax planning permanently reinvested earnings -
Strategic Regulatory Compliance and Information Quality
2024-6-18
Authors: Fabrizio Di Meo, Beatriz Garcia Osma, Cristina Grande-Herrera
Topics
endogenous compliance compliance strategies financial reporting quality board independence -
Evaluating Audit Quality: Evidence from Audit Offices’ External Distractions
2024-6-18
Authors: Ying Dou, Emma Jincheng Zhang
Topics
Mergers and acquisitions Audit office Audit Quality Auditor Attention Portfolio of Clients -
Rank and File Employees' Stock Option and Audit Pricing: Evidence From S&P 1500 firms
2024-6-17
Authors: Xiaoqi Chen, Maoliang Li, Emmanuel Obiri-Yeboah, Qiang Wu
Topics
Rank-and-file employee stock options Earnings manipulation Audit fees Audit risk Audit effort -
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?
2024-6-13
Authors: Michael L. Ettredge, Juan Mao, Mary Stone, Lili Sun
Topics
COVID stay-at-home order audit fees filing delays risk of material misstatement -
Air Pollution in the United States and Misstatements in Financial Reporting
2024-6-11
Authors: Jade Huayu Chen, Paul N. Michas, Dan Russomanno, Wenzi Zhuang
Topics
air pollution audit quality financial reporting quality misstatements restatements -
Cash Substitution and Deferred Consumption as Data Breach Harms
2024-6-10
Authors: Lior Strahilevitz, Lisa Yao Liu
Topics
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The role of Big 4 auditors in mitigating climate risk: evidence from earnings conference call-based climate risk
2024-6-10
Authors: Hafiz Hoque, Saadia Irfan
Topics
Firm level climate risk Big 4 auditors Heckman selection model Propensity Score Matching Audit (non-audit) fees JEL Classification: M41 -
How Do Hedge Fund Activists Use and Affect Tax Reporting? Evidence from the Valuation Allowance for Deferred Tax Assets
2024-6-6
Authors: Mary Cowx, Jennifer L. Glenn, Patrick Kielty, Sean T. McGuire
Topics
Accounting for Income Taxes ASC 740 Deferred Tax Assets Hedge Fund Activists Valuation Allowance JEL Codes: G23 -
Incentivizing Corporate Accountability: A Comprehensive Analysis of Executive Compensation Clawbacks
2024-6-6
Authors: Ryan O’Sullivan
Topics
clawback SEC securities regulation -
Do Peer Revenue Restatements Still Generate Contagion?
2024-6-5
Authors: Melissa F. Lewis-Western, Timothy A. Seidel, Michael S. Wilkins
Topics
revenue restatements revenue manipulation peer firm reporting contagion abnormal revenue JEL Classifications: M41 -
Errors in the Auditor’s Report—A Teaching Case
2024-6-4
Authors: Kelsey R. Brasel, Michelle A. Draeger, Eric T. Rapley
Topics
auditor’s report typographical errors auditing standards ethical decision-making Giving Voice to Values -
Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?
2024-6-4
Authors: Dharmendra Naidu, Kumari Ranjeeni
Topics
financial reporting quality supply contract purchase obligation bargaining power -
What Does the Volatility of Tax Reserves Signal about Firms' Tax Positions?
2024-6-4
Authors: Jane Z. Song, Stevanie S. Neuman, Phil Kunz
Topics
Unrecognized tax benefits ASC 740 volatility tax uncertainty tax strategy -
An Examination of the Terminal Year in an Auditor-Client Relationship
2024-6-1
Authors: Jagadison K. Aier, Keith L. Jones, Qiyang Lian, Joseph H. Schroeder
Topics
auditor turnover audit fees going-concern opinions internal control weaknesses -
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?
2024-6-1
Authors: Lauren M. Cunningham, Linda A. Myers, Justin C. Short
Topics
outside directorships financial reporting practices financial reporting 24 May 2024quality financial statement misstatements material weaknesses in internal controls -
Industry Specialization and Industry-Specific Bankruptcy Risk: Evidence from Going Concern Reporting for Annually Inspected Audit Firms
2024-5-31
Authors: Nathan R. Berglund, J. Mike Truelson
Topics
Industry Specialization Bankruptcy Going Concern Opinion. JEL Classifications: M41 -
Audit Implications of Major Customer Diversity
2024-5-30
Authors: Leo Jiahe Liu
Topics
Major customer Diversity Supplier Audit fees -
Do Investors Value Verification of Non-GAAP Reporting?
2024-5-29
Authors: Phillip T. Lamoreaux, Lauren Matkaluk, Amy Sheneman
Topics
non-GAAP reporting verification non-GAAP reconciliations non-GAAP exclusions credibility Data Availability: All data are publicly available from the sources identified in the text -
Can Critical Audit Matters Be a Signal of Poor Accruals Quality?
2024-5-24
Authors: Yuntian Li, Bing Luo, Zvi Singer, Jing Zhang
Topics
critical audit matters accruals quality critical audit matters topics information environment -
Corporate Governance and Cyber Security: The role of Gender Diversity and Common Owners
2024-5-22
Authors: Kurt A. Desender, Mónica LópezPuertas-Lamy
Topics
Cybersecurity Cybersecurity risk Board diversity Common Ownership; Big Three -
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients
2024-5-22
Authors: Matthew Beck, Patience Constance, Chan Li
Topics
going concern opinions going concern opinion accuracy auditor experience audit quality auditor litigation -
Restatements by the Clients of the Largest Audit Firms: A Cross-Sectional and Temporal Analyses
2024-5-21
Authors: Agnes Cheng, Al (Aloke) Ghosh, Yue Ma
Topics
audit quality restatements material restatements Big R restatements Big 6 -
Do Corporate Insiders Respond to Variation in SEC Scrutiny
2024-5-21
Authors: Daniel A. Bens, Gavin Cassar, Ying Huang, Thomas Keusch
Topics
Governance Insider Trading Financial Reporting -
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations
2024-5-21
Authors: Krishnagopal Menon, David D. Williams
Topics
Foreign Corrupt Practices Act audit committees regulatory cooperation overseas bribery enforcement actions -
How Tax Executives Craft Income Tax Disclosures in Response to Tax-Based Proprietary Costs
2024-5-20
Authors: Stefan Richter, Jeri K. Seidman, Roshan K. Sinha, Bridget Stomberg
Topics
tax authorities tax disclosures proprietary costs analyst forecasts -
Pricing Firms’ Biodiversity Risk Exposure: Empirical Evidence from Audit Fees
2024-5-14
Authors: Tobias Steindl, Stephan Küster, Sven Hartlieb
Topics
audit fees biodiversity finance biodiversity risk biodiversity accounting industrial ecology -
Riding the Merger Wave: The Gatekeeping Role of Auditors
2024-5-7
Authors: Robert R. Carnes
Topics
Mergers and Acquisitions Merger Waves Audit Governance Industry Disruptions -
The (Limited) Competitive Advantage of Tax Planning
2024-5-5
Authors: Ernest (Gang) Pan
Topics
Corporate tax planning Competitive advantage Rate of return Valuation Tax Cuts and Jobs Act -
Licensed Professionals and Corporate Board Performance: The Effect of the Sarbanes-Oxley Act on the Audit Committee
2024-5-4
Authors: Bobby Chung, Benjamin Posmanick, Alexander Obie
Topics
Occupational Licensing Employment Spillover Quality Sarbanes-Oxley -
Data Breach Notification Laws and Cost of Debt
2024-5-1
Authors: Chandrani Chatterjee, Nishant Agarwal, Swetha Agarwal
Topics
cybersecurity cyber risk DBN laws cost of debt loan contracting -
The Decision-Usefulness of ASC 606 Revenue Disaggregation
2024-5-1
Authors: Lisa A. Hinson, Gabriel P. Pündrich, Mark Zakota
Topics
ASC 606 FASB revenue disaggregation -
Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality, and Meetings
2024-5-1
Authors: Gilad Livne, Maria Tsipouridou, Anthony Wood
Topics
materiality significant risks audit committee external auditor audit effort coordination -
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings
2024-5-1
Authors: Feiqi Huang, Tawei Wang, Ju-Chun Yen
Topics
blockchain disclosures audit risk audit fees -
Audit Partner Engagement in Charities and Client Financial Reporting Quality
2024-5-1
Authors: Gus De Franco, Yuan Ji, Yinqi Zhang
Topics
audit partner volunteer charity audit quality financial reporting quality -
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment
2024-5-1
Authors: Nusrat Jahan, M. Sydul Karim
Topics
goodwill impairment critical audit matters disclosure PCAOB audit fees -
The Influence of Turnover among Other Top Executives on Financial Reporting Risk
2024-5-1
Authors: Kenneth L. Bills, Michelle K. Harding, Timothy A. Seidel, J. Mike Truelson
Topics
turnover financial reporting risk audit fees financial reporting quality -
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions
2024-5-1
Authors: Xudong Li, Lili Sun
Topics
high-quality auditor presence accounting information quality source credibility investment efficiency information uncertainty -
Regulatory Oversight of Voluntary SEC Filers
2024-4-30
Authors: Richard A. Cazier, Bret A. Johnson
Topics
SEC comment letter voluntary filer financial reporting regulation bonding -
Corporate Culture Image and National Politics
2024-4-30
Authors: Kateryna V. Holland, Esther Im
Topics
corporate culture political partisanship polarization elections political alignment -
Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting
2024-4-29
Authors: Heba Abdel-Rahim, Dana Hollie, Shaokun Yu (Carol)
Topics
ESG disclosures critical audit matters (CAMs) key audit matters (KAMs) audit risk audit procedures -
The Changing Landscape of Earnings Management: The Role of Discretion in Revenue Recognition
2024-4-24
Authors: Wonjae Chang, Inho Suk
Topics
Discretionary revenues reporting discretion revenue recognition revenue management earnings management -
Community Social Capital, Managerial Opportunistic Behavior, and Information Uncertainty in IPO Firms
2024-4-24
Authors: Shunyao (Cynthia) Jin, Hei Wai Lee
Topics
Community social capital information uncertainty underpricing volatility S-1 filings -
Common Auditors in the Supply Chain and the Supplier’s Performance
2024-4-23
Authors: Lixin Su (Nancy), Yue Zhang, Jing Zhao, Lei Zhuang (Harry)
Topics
common auditor supply chain information spillover ROA -
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis
2024-4-23
Authors: Katherine A. Gunny, Juan Mao, Jing Zhang
Topics
component auditor group audit risk internal control material weakness -
Do SEC Enforcement Actions Deter Real Earnings Manipulations of Industry Peers?
2024-4-22
Authors: Zhexu Ai
Topics
SEC earnings management enforcement actions deterrence industry peer -
An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny
2024-4-16
Authors: Zhuoli Axelton, Kerry K. Inger, Mollie E. Mathis, Abbie E. Sadler
Topics
auditor-provided tax services SEC comment letters regulator scrutiny nonaudit services -
Labor Supply Drought: The Case of Accountant Talent Shortage and Audit Outcomes
2024-4-16
Authors: Jaehan Ahn, Rani Hoitash, Udi Hoitash, Eric Krause
Topics
Labor labor shortage recruiting human capital auditors -
Partisan Regulatory Actions: Evidence from the SEC
2024-4-16
Authors: Vivek Pandey, Xingyu Shen, Joanna S. Wu
Topics
SEC Partisanship Political ideology Enforcement Legal penalties -
Shifting Barriers to PCAOB Inspections: Evidence from Chinese Companies’ Listing Decisions and Audit Quality
2024-4-16
Authors: Yini Wang
Topics
PCAOB inspections cross-border regulatory cooperation cross-listings audit quality China -
Board–CEO Trust and Concealing Adverse News
2024-4-16
Authors: Kee-Hong Bae, Sadok El Ghoul, Zhaoran Gong, Omrane Guedhami, Lixin (Nancy) Su
Topics
Board–CEO Trust Crash Risk Bad News Hiding -
Are Audit Committee Directors with Prior Experience of Financial Reporting Failure Ineffective Monitors?
2024-4-16
Authors: Youngki Jang, Joonil Lee, Peter (Seung Hwan) Oh, Patrick W. Ryu
Topics
financial misstatement; governance failure over financial reporting; restatement experience; audit quality; audit committee; accounting and financial expertise -
The Diminished Role of Larger Auditors as External Monitors in de-SPAC Transactions
2024-4-16
Authors: Brian Burnett, Al (Aloke) Ghosh, Lingfei Kong
Topics
de-SPAC IPO audit firm quality financial reporting quality auditor turnover -
Does Internal Control over Financial Reporting Curb Mortgage Fraud?
2024-4-15
Authors: Yiwei Dou, Danye Wang, Xi Wu
Topics
Mortgage Applications; Fraudulent Income Overstatement; Bank; Internal Control over Financial Reporting -
Information Technology Adoption and Loan Loss Recognition
2024-4-15
Authors: Yuan Sun, Feng Tian, Sean Xu, Nan Yang
Topics
loan loss provision timeliness IT adoption digital human capital internal information environment -
Wisdom of crowds as a verification tool in bank lending: Evidence from borrowers’ customer tweets
2024-4-15
Authors: Albert Mensah, Jeong-Bon Kim, Vicki Wei Tang
Topics
social media wisdom of crowds reliability bank loan contracting -
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
2024-4-13
Authors: Phillip T. Lamoreaux, Noah M. Myers, Mason C. Snow
Topics
audit regulation earnings management PCAOB international inspections real earnings management innovation -
A Study of Female Presence in the Audit Process on Audit Quality
2024-4-11
Authors: Kevin J. Sun, Joseph H. Zhang
Topics
audit partner audit committee gender gender pairing audit quality -
Management Going Concern Reporting by Firms Whose Auditors Are Not Concerned
2024-4-8
Authors: Jagan Krishnan, Jayanthi Krishnan, Eunju (Ivy) Lee, Steven Maex
Topics
ASU 2014-15 FASB Going Concern Management Voluntary Disclosure Information Asymmetry -
Auditor Political Connections and SEC Oversight
2024-4-8
Authors: Jagan Krishnan, Meng Li, Hyun Jong Park
Topics
Political connections SEC oversight SEC comment letters SEC investigation SEC enforcement -
Revisiting Materiality: A Comprehensive Review of Research Since 2005
2024-4-8
Authors: Eva Litlabø, Aasmund Eilifsen, William F. Messier Jr.
Topics
Materiality; misstatement; internal control deficiency; literature review; research opportunities -
Board of Directors’ Networks, Gender, and Firm Performance in a Male-Dominated Industry: Evidence from U.S. Banking
2024-4-6
Authors: Ann L. Owen, Judit Temesvary, Andrew Wei
Topics
bank boards professional networks gender diversity instrumental variables -
Chief Information Officers (CIOs) Joining Outside Boards of Directors: Impact on Their Home Firms’ Cybersecurity
2024-4-5
Authors: Justin Short, John D'Arcy, Yili Hong
Topics
data breach chief information officer (CIO) chief information security officer (CISO) cybersecurity board of directors -
Tax-related Key Audit Matters and Changes in Corporate Income Shifting
2024-4-4
Authors: Christof Beuselinck, Nathan C. Goldman, Jochen Pierk and Cinthia Valle Ruiz
Topics
Multinational corporations income shifting Key Audit Matters (KAMs) tax planning -
Personal Traits of CEOs and Cybersecurity-Related Disclosure
2024-4-4
Authors: : Vu Quang Trinh, Marwa Elnahass, Fotios Pasiouras
Topics
Cybersecurity Disclosure; CEO characteristics; Securities Exchange Commission (SEC); Financial Crisis; COVID-19 -
The SEC Reorganization
2024-4-4
Authors: Nathan Herrmann, Matthew Kubic, Sara Toynbee
Topics
Securities and Exchange Commission Enforcement Regulatory Design Specialization Matrix Reporting -
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams
2024-4-4
Authors: Matthew Sherwood
Topics
shared services centers audit engagement economics audit quality PCAOB -
Product Market Threats and Demand for Auditing
2024-4-4
Authors: Jeong-Bon Kim, Raymond M. K. Wong, Emmanuel Ofosu, Cephas Simon Peter Dak-Adzaklo
Topics
Product market competition auditor choice pressure effect managerial commitment earnings management -
Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform
2024-4-1
Authors: Cristi A. Gleason, Tyler S. Menzer, Jaron H. Wilde
Topics
TCJA Tax Cuts and Jobs Act repatriation tax international tax -
Audit Partners Skepticial Traits and Audit Quality
2024-4-1
Authors: Joanne Horton, Dhanya Krishnakumar, Savvas Papadopoulos, A. Irem Tuna
Topics
skeptical traits audit partner characteristics audit quality -
Auditors' National Office Consultations
2024-4-1
Authors: Matthew Sherwood, Miguel Minutti-Meza, Ally Zimmerman
Topics
national office consultations audit quality PCAOB inspections -
Does The Adoption of Ixbrl Improve Data Usability? Evidence from Future Earnings Response Coefficients (Fercs)
2024-3-29
Authors: Yimei Zhang, Yuxin Shan
Topics
iXBRL future earnings response coefficients (FERCs) usability iXBRL tags -
Beware of False Prophets: Cybersecurity Risk and Strategic Voluntary Disclosure
2024-3-28
Authors: Hong Vo, Man Duy (Marty) Pham
Topics
voluntary disclosure strategic disclosure cybersecurity risk managerial opportunism -
Corporate Ambulance Chasing? Plaintiff’s Attorney Marketing as a Signal of Corporate Litigation Risk
2024-3-27
Authors: Steven E. Kaplan, Adi Masli, Matt Peterson, Eric H. Weisbrod
Topics
Corporate Litigation Litigation Risk Social Media Marketing Plaintiff's Attorneys -
Data Analytics Strategy and Internal Information Quality
2024-3-27
Authors: Katie Lem
Topics
data analytics big data information quality operating performance financial reporting quality -
Earnings Management at Initial Public Offerings: Does Directors’ Prior Experience Matter?
2024-3-27
Authors: Daniel Bryan, Zhiyan Cao, Ehsan H. Feroz, Brandon Fleming
Topics
Initial public offerings Financial Reporting earnings management experience corporate governance -
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent
2024-3-26
Authors: Brooke D. Beyer, Binod Guragai, Eric T. Rapley
Topics
AS 3101 critical audit matters CAM topic occurrence CAM topic recurrence -
Small audit firms’ public market exits, business model changes, and market consequences
2024-3-26
Authors: Michael Ettredge, Juan Mao, Mary S. Stone
Topics
Small audit firms; PCAOB de-registrations; public company audit market exits; private audit market; audit firm mergers; audit firm liquidations -
An Examination of Uncertain Tax Position Reserves Around the Purchase of Auditor Provided Tax Services
2024-3-26
Authors: Brayden Bulloch, Dan Lynch, Max Pflitsch and Joseph H. Schroeder
Topics
Auditor independence Non-audit services auditor provided tax services tax reserves uncertain tax positions -
The Influence of Labor Market Power in the Audit Profession
2024-3-21
Authors: Daniel Aobdia, Qin Li, Ke Na, Hong Wu
Topics
Audit Profession Labor Market Power Monopsony and Oligopsony Wages Skills -
Intellectual Capital Disclosure, Earnings Quality, and Audit Effort
2024-3-17
Authors: Sunny Hong, Ilias G. Basioudis
Topics
nonfinancial disclosure earnings quality audit effort audit fee strategic report -
Do female directors reduce corporate misconduct?
2024-3-14
Authors: David Carter, Corey A. Shank, Matthew Wynter
Topics
Board gender diversity corporate governance female directors fraud misconduct -
Earnings News and Local Household Spending
2024-3-13
Authors: Brandon Gipper, Laura Gu, Jinhwan Kim, Suzie Noh
Topics
Disclosure financial reporting local households consumption local economy -
Signaling Innovation: The Nontax Benefits of Claiming R&D Tax Credits
2024-3-12
Authors: Bradford Hepfer, Hannah W. Judd, Sarah C. Rice
Topics
signaling innovation initial public offerings (IPOs) research and development (R&D) tax credit nontax benefits -
From Big Four to Wall Street: Sell-Side Analysts with Accounting Experience
2024-3-8
Authors: Christian Andres, Francois Brochet, Peter Limbach, Nicola Schumacher
Topics
Analysts; Auditors; Earnings conference calls; Earnings forecasts; Monitoring; Valuation; Work experience -
The Impact of SEC Comment Letters on Auditor Retention
2024-3-7
Authors: Nicholas J. Mueller
Topics
SEC comment letters auditor retention auditor switching -
Corporate Culture and Investment Inefficiency
2024-3-7
Authors: Md Noman Hossain, Monika K. Rabarison, Chiquan Guo
Topics
Corporate Culture Investment Inefficiency Overinvestment Underinvestment firm value -
CEO Beauty and Management Guidance
2024-3-4
Authors: Jun Guo, Jung Yeun Kim, Sungsoo Kim, Nan Zhou
Topics
CEO beauty; Management guidance; Forecast optimism; Forecast precision; Earnings response coefficient -
The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm
2024-3-1
Authors: Daniel Aobdia, Preeti Choudhary, Noah Newberger
Topics
audit production client expertise audit phases human capital audit partners -
Implications of Divided Responsibility in Audits Involving Component Auditors
2024-3-1
Authors: Tom Adams, Jayanthi Krishnan, Mengtian Li
Topics
group audit supervision referred-to auditors consolidated subsidiaries equity-method investees -
Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?
2024-3-1
Authors: Hambisa Belina, K. Raghunandan, Dasaratha V. Rama
Topics
internal control material weakness surprise disclosures Section 404 auditor ratification -
Is Audit Quality Higher When Audit Committees Report Strong Oversight?
2024-3-1
Authors: Brian Bratten, Monika Causholli, Valbona Sulcaj
Topics
audit committee auditor oversight audit quality audit committee disclosures -
PCAOB Enforcement: Toothless Body of Law or a Bite That Packs a Punch?
2024-3-1
Authors: Michael J. Mowchan, Wei Zhang
Topics
PCAOB enforcement audit quality regulation sanctions -
Customer Satisfaction and Internal Control
2024-3-1
Authors: Ting Chen, Xiaotao Kelvin Liu, Chi Wan, Yakun Wang
Topics
customer satisfaction internal control weakness product ratings Amazon.com operating complexity -
In Financial Statements We Trust: Institutional Investors’ Stockholdings after Restatements
2024-3-1
Authors: Steven F. Cahan, Chen Chen, Li Chen
Topics
societal trust institutional investors institutional holdings restatements -
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation
2024-3-1
Authors: Trent J. Krupa
Topics
limited attention managerial learning nontax risks enterprise risk assessments risk interdependencies -
Non-GAAP Reporting and Investment
2024-3-1
Authors: Charles G. McClure, Anastasia A. Zakolyukina
Topics
non-GAAP pro-forma investment intangible assets real effects -
Retail Investor Attention and Audit Pricing
2024-3-1
Authors: Myojung Cho, Feiqi Huang, Xin Luo
Topics
retail investor attention EDGAR audit fees -
The Impact of Audit Office Cybersecurity Experience on Nonbreach Client's Audit Fees and Cybersecurity Risks
2024-3-1
Authors: He Li, Zhengjie Sun, Feiqi Huang
Topics
audit fees cyber incidents audit offices cybersecurity experience -
Non-Gaap Metrics and Properties of Analysts' Earnings Forecasts: The More, The Better?
2024-2-28
Authors: Hui Fan, Li Yao
Topics
Non-GAAP reporting Quantity of non-GAAP metrics Analysts earnings forecasts -
Expression Reflects Mind: Evidence from CEO's Interview Video and Audit Fee
2024-2-19
Authors: Jing Dai, Rong Huang, Xiaorong Li
Topics
Dynamic Hemifacial Asymmetry of Expressions Audit Fees CEOs’ Video Interviews -
Does Gender Composition of the Audit Workforce Matter? An Examination of Audit Quality
2024-2-16
Authors: Joshua Khavis, Amy Sheneman, Brandon Szerwo
Topics
Audit quality audit workforce female auditors gender composition -
Does Automation Improve Financial Reporting? Evidence from Internal Controls
2024-2-16
Authors: Musaib Ashraf
Topics
automation robotic process automation artificial intelligence financial reporting internal controls -
Enterprise Risk Management, External Financing and Corporate Investment
2024-2-16
Authors: Thomas Berry-Stölzle, Xin Che, Jianren Xu
Topics
Enterprise Risk Management Corporate Investment External Financing -
Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?
2024-2-15
Authors: Ahrum Choi, Sunhwa Choi, Jaeyoon Yu
Topics
audit partner audit pricing audit quality internal competition competitive pressure -
Federal Government Contracts and Financial Reporting Quality
2024-2-14
Authors: Chris He, Mark J. Kohlbeck
Topics
public procurement government contractors financial reporting quality -
Does being Ethical Pay? Evidence from the Implementation of SOX Section 406
2024-2-13
Authors: Saurabh Ahluwalia, Linda Ferrell, O.C. Ferrell, Priyank Gandhi
Topics
Code of ethics for financial officers Financial reporting Sarbanes-Oxley market reaction Market value Securities legislation -
Does U.S. immigration policy facilitate financial misconduct?
2024-2-13
Authors: Ruiting (Dan) Dai, Xuanjun Dong, Nemit Shroff, Qin Tan
Topics
accounting restatement financial reporting quality immigration policy H1-B foreign labor -
Is Tone in Voluntary Disclosure Credible?
2024-2-13
Authors: Sudhakar V. Balachandran, Jalaj Pathak, Shiva Sivaramakrishnan, Rustam Zufarov
Topics
Disclosure tone 8-K Voluntary disclosure Restatement -
Consequences of Public Accounting Offshoring
2024-2-13
Authors: Kaitlyn Kroeger
Topics
audit tax public accounting offshoring -
Accounting, Ethics and Public Policy: An Annotated Bibliography 1998-2023
2024-2-13
Authors: Ashiqullah Pardisi
Topics
annotated bibliography accounting ethics public policy tax -
Incidence, Disclosure, and Risk of Corporate Litigation: Insights from Federal Court Filings
2024-2-13
Authors: Mary Brooke Billings, Robert W. Holthausen, Christine Petrovits, Danye Wang
Topics
disclosure contingent liabilities corporate litigation securities litigation litigation risk -
Decomposing the Spillover Effects of Financial Restatements on Corporate Investment
2024-2-13
Authors: Jan Ditzen, William Grieser, Patrick Hopkins, Stephen J. Lusch
Topics
Restatements Investment Peer Effects Networks Network Regressions -
Auditor-Client Compatibility and Audit Quality
2024-2-13
Authors: Mert Erinc, Tzachi Zach
Topics
Audit Quality Auditor Compatibility PCAOB Inspections Critical Accounting Policies -
Air Pollution in the United States and Misstatements in Financial Reporting
2024-2-12
Authors: Jade Huayu Chen, Paul N. Michas, Dan Russomanno, Wenzi Zhuang
Topics
air pollution audit quality financial reporting quality misstatements restatements -
Do Differences in CFO Audit Experience Matter to Financial Statement Quality? A Canadian Perspective
2024-2-12
Authors: B. Louise Hayes, J. Efrim Boritz
Topics
chief financial officer CFO MBA CPA corporate reporting -
Do Investors Care Who Led the Audit in the U.S.? Evidence from Announcements of Accounting Restatements
2024-2-12
Authors: Daniel Aobdia, Vincent Castellani, Paul Richardson
Topics
Audit partners disclosure equity market returns PCAOB -
Auditee Merger, Audit Fees, and the Market Dominance of Big Four Accounting Firms
2024-2-8
Authors: Fayez A. Elayan, Kareen Brown, Parunchana Pacharn, Yijia Chen, Jennifer Li
Topics
Big Four Accounting Firms Auditors Market Concentration Auditee Mergers Audit Fee -
ESG Reputation and Sec Filing Reviews
2024-2-7
Authors: Shuo Yang, Jingran Zhao
Topics
SEC comment letter ESG reputation financial reporting regulation -
Shareholder Litigation and Private Benefits of Control: Evidence from Derivative Lawsuits
2024-2-2
Authors: Chaoran Yang, Wasim Ahmad, Nemanja Radic
Topics
Private Benefits of Control Shareholder Litigation Derivative Lawsuits UD Laws Voting Premium -
The Price of an Accountant Shortage: Evidence from Job Vacancy Duration and Internal Control Weaknesses
2024-2-2
Authors: Rebecca N. Hann, Jingwen Yang, Yue Zheng
Topics
N/A -
Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk
2024-2-1
Authors: Kevin C. W. Chen, Szu-fan Chen
Topics
internal control weaknesses auditor litigation litigation risk -
Related Party Transactions and Audit Quality: Evidence on the Efficacy of Auditing Standard No. 18
2024-2-1
Authors: Anwer S. Ahmed, Bilal Al-Dah, Moataz El-Helaly, Krzysztof Fleszar
Topics
Auditing Standard 18 related party transactions restatements audit quality -
‘Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality
2024-2-1
Authors: Dahlia Robinson, Thomas Smith, Stephanie Walton
Topics
audit fees audit quality original auditor audit firm tenure auditor-client relationship -
Political Contributions and the Auditor-Client Relationship
2024-1-29
Authors: Frank Heflin and Dana Wallace
Topics
political contributions accruals quality restatements internal control audit fees -
Can Words Reveal Fraud? A Lexicon Approach to Detecting Fraudulent Financial Reporting
2024-1-28
Authors: Daniyal Ahmed
Topics
Fraud detection natural language processing computational linguistics -
Institutional Investors’ Horizons and Bank Transparency
2024-1-27
Authors: Mamiza Haq, Shams Pathan, Carlos Fernandez, Gerald J. Lobo
Topics
N/A -
Client Consequences of Auditor Independence Violations: Evidence from Sec Sanctions Against Pwc
2024-1-26
Authors: Russell Barber, Carol Callaway Dee, Katherine Gunny
Topics
PCAOB auditor independence non-audit fees -
How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard
2024-1-25
Authors: Joel Owens, K. Kelli Saunders, Samantha Schachner, Todd A. Thornock
Topics
ASC 205-40/ASU 2014-15 going concern CAMs auditor liability auditor disclosure -
Corporate Labor Violations: Does Ceos’ Prosocial Proclivity Matter?
2024-1-25
Authors: Mehdi Khedmati, Mariem Khalifa, Mohammed Aminu Sualihu, Alfred Yawson
Topics
Corporate labor violations prosocial CEOs corporate culture board committees. -
The Effects of New Lease Standards and the Use of Debt Covenants — Evidence From the Implementation of ASC842
2024-1-23
Authors: Jiayin Li, Alexander J. Sannella
Topics
ASC842 debt covenants information asymmetry -
An Examination of Direct and Spillover Effects of Accounting Standards on Firms’ Information Environments
2024-1-21
Authors: Derek Christensen, Brian Mittendorf, Clay Partridge
Topics
accounting standards ASC 606 information quality managerial myopia revenue recognition -
Is CEO-Board Cultural Diversity More Valuable to Corporate Creditors in Bad Times?
2024-1-18
Authors: Sadok El Ghoul, Omrane Guedhami, Sattar Mansi, Jeffrey Pittman, Hyo Jin Yoon
Topics
Economic policy uncertainty; Corporate governance; Board monitoring; Cultural diversity; Cultural distance; Cost of debt -
Do Auditing Standards Influence CEO Compensation-Related Risk-Taking Incentives? Evidence from PCAOB Amendment to Auditing Standard No.12
2024-1-17
Authors: Steven Balsam, Michael Mayberry, Hyun Jong Park
Topics
compensation risk-taking incentives board committee overlap auditing PCAOB -
Relative Liability Exposure for Negligence and Financial Reporting Quality: Evidence from the Audit Interference Rule
2024-1-17
Authors: Michael Mayberry, Hyun Jong Park, Wei Zhang
Topics
liability exposure negligence liability financial reporting auditor-client relationship -
Ethical Guardians: The Multifaceted Impact of CSR Committee on Executives Manipulation Tendencies
2024-1-16
Authors: Asif Saeed, Samreen Hamid, Phassawan Suntraruk, Narjess Toumi
Topics
CSR committee manipulative tendencies restatements opportunistic behavior sustainable business practices -
Economic Consequences of Audit Committee Member Departures: Evidence Based on Director Characteristics
2024-1-16
Authors: Wu-Po (Paul) Liu, Hua-Wei Huang
Topics
Market reactions departures of audit committee directors restatements financial expertise tenure -
Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis
2024-1-5
Authors: Wanying Jiang
Topics
Accounting + OversightAudit + ComplianceAudit FeesCybersecurityPCAOB Reports -
Retail Investor Attention and Audit Pricing
2024-1-3
Authors:
Topics
Audit + ComplianceAudit FeesAudit Opinions -
Internal performance measures and earnings management: evidence from segment earnings
2024-1-1
Authors: Christian Gross; Alfred Wagenhofer; David Windisch
Topics
Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
2024-1-1
Authors: Christian Gross, Alfred Wagenhofer, David Windisch
Topics
management accounting system segment reporting segment earnings reconciliation earnings management -
Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process
2024-1-1
Authors: Samuel B. Bonsall, IV, Eric R. Holzman, Brian P. Miller
Topics
SEC enforcement investigations misreporting financial misconduct -
Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?
2023-12-31
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Earnings quality and board meeting frequency
2023-12-3
Authors:
Topics
Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404) -
The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
2023-11-30
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality
2023-11-28
Authors:
Topics
Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404) -
The joint effects of litigation risk and regulation on non-GAAP reporting
2023-11-22
Authors:
Topics
Non-GAAPSEC Comment Letters -
Identifying Data Breaches Timely: Boards’ Technology Committee Matters
2023-11-21
Authors:
Topics
Accounting + OversightCybersecurityEurope -
Stuck in traffic: Do auditors price traffic congestion?
2023-11-16
Authors: Jie Hao; Viet Tuan Pham
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees
2023-11-16
Authors:
Topics
Accounting + OversightCritical Audit Matters -
Debt maturity structure, credit ratings and audit fees: new evidence
2023-11-13
Authors: Solomon Opare; Md. Borhan Uddin Bhuiyan
Topics
Audit + ComplianceAudit Fees -
Country-by-Country Disclosures and Firms’ Internal Information Environment
2023-11-10
Authors:
Topics
EuropeInternal Controls (ICFR - SOX 404) -
Earnings management risk and audit pricing: Evidence from big bath accounting
2023-11-7
Authors:
Topics
Audit + ComplianceAudit Fees -
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis
2023-10-16
Authors:
Topics
Canada (SEDAR) -
The impact of hedge fund activism on audit pricing
2023-10-9
Authors:
Topics
Accounting + OversightAudit + Compliance -
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China
2023-10-6
Authors:
Topics
Corporate + LegalMergers & Acquisitions -
Do ties still bind? Analyst behaviour after financial restatements
2023-10-5
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Top management team incentive dispersion and audit fees
2023-9-21
Authors: Rachana Kalelkar; Yuan Shi; Hongkang Xu
Topics
Audit + ComplianceAudit Fees -
All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness
2023-9-20
Authors:
Topics
Audit + ComplianceAudit FeesAudit Opinions -
Auditors’ carbon risk consideration under the EU emission trading system
2023-9-20
Authors: Isabell Keller; Brigitte Eierle; Sven Hartlieb
Topics
Europe -
Accounting firm office size and tax aggressiveness
2023-9-13
Authors:
Topics
Audit + ComplianceAudit Fees -
Executive compensation horizon incentives, performance targets, and auditor risk assessment
2023-9-9
Authors:
Topics
Audit + ComplianceAudit FeesAudit Opinions -
Using a novel ensemble learning framework to detect financial reporting misconduct
2023-9-9
Authors:
Topics
AAERAccounting + Oversight -
Analysis of trends and determinants of the «Big 4» companies in the global audit market
2023-8-18
Authors:
Topics
EuropeMarket Share -
Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?
2023-8-18
Authors:
Topics
Accounting + OversightAudit + ComplianceAudit FeesAudit Firm EventsAudit Opinions -
What affects auditor choice in emerging markets? New evidence on the role of cultural distance
2023-8-17
Authors:
Topics
EuropeMarket Share -
Earnings String Breaks, Accounting Litigation Risk and Audit Fees
2023-8-10
Authors: Dahlia Robinson; Thomas Smith; James Devin Whitworth; Yiyang Zhang
Topics
Corporate + LegalLitigation -
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
2023-8-10
Authors:
Topics
Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Impact of Audit Committee Social Capital on the Adoption of COSO 2013
2023-8-4
Authors:
Topics
Audit + ComplianceAudit Committees -
The Two Sides of Corporate Social Responsibility and the Quality of Internal Control Audit Opinions
2023-8-4
Authors: Belen Blanco; Encarna Guillamón-Saorín; Andrés Guiral
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Are activist hedge funds good business advisors?
2023-8-1
Authors:
Topics
Corporate + LegalShareholder Activism -
Earnings Announcement Content as a Signal of Reliability
2023-8-1
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Examining Auditors’ Ability to Evaluate the Reasonableness of Fair Value Estimates
2023-8-1
Authors:
Topics
Audit + ComplianceAuditor Engagements -
Internal Information Quality and Corporate Employment Decisions
2023-7-31
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Economic Impact of Interim CEOs: The Case of Tax Avoidance
2023-7-28
Authors:
Topics
Corporate + LegalTax -
The Influence of Increased Financial Flexibility on Small Accounting Firms’ Public Audit Client Portfolios: Evidence from the Paycheck Protection Program
2023-7-27
Authors:
Topics
Audit + ComplianceAuditor Changes -
The effect of disclosure committees on non-GAAP reporting quality
2023-7-18
Authors:
Topics
Corporate + LegalSEC Comment Letters -
Do Auditors Price Common Ownership?
2023-7-5
Authors: K. K. Raman; Chunlai Ye; Lin-Hui Yu
Topics
Audit + Compliance -
The Impact of Terrorist Attacks and Mass Shootings on Earnings Management
2023-7-4
Authors:
Topics
Audit + Compliance -
The Measure of Concentration of Audit Markets in Public Interest Entities in the Czech Republic and Slovakia
2023-6-29
Authors: Pavlína Dostálová; Lucie Formanová; Michal Mádr; Břetislav Andrlík
Topics
EuropeKey Audit Matters - EuropeTransparency Reports -
CEO Network Connections and the Timeliness of Financial Reporting
2023-6-24
Authors:
Topics
Audit + ComplianceAudit OpinionsDirector & Officer Changes -
Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions
2023-6-21
Authors:
Topics
EuropeKey Audit Matters - Europe -
Financial statement fraud litigation, material weaknesses, and board characteristics
2023-6-12
Authors:
Topics
AAERAccounting + Oversight -
Toward a Better Expert System for Auditor Going Concern Opinions Using Bayesian Network Inflation Factors
2023-4-4
Authors:
Topics
Audit + ComplianceAudit OpinionsGoing Concerns -
Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Client firm?
2023-4-1
Authors:
Topics
Audit Opinions - EuropeEuropeKey Audit Matters - Europe -
“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality
2023-3-7
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Factors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach
2023-3-5
Authors: Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer
Topics
Audit + ComplianceFinancial Restatements -
The Audit Risk Assessment of European Small- and Mid-Size Enterprises
2023-3-1
Authors:
Topics
Audit Fees - EuropeAudit Opinions - EuropeAuditor Changes - EuropeEuropeFinancial Restatements - Europe -
The Impact of Clawback Provisions on Executive Cash Compensation
2023-3-1
Authors: Hanni Liu; Harrison Liu; Jennifer Yin
Topics
Audit + ComplianceAudit Fees -
Employee Firing Costs and Auditors’ Going-Concern Opinions: Evidence from Wrongful Discharge Laws
2023-2-25
Authors:
Topics
Audit + ComplianceAudit OpinionsGoing Concerns -
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-2-17
Authors:
Topics
Audit + ComplianceAudit OpinionsAuditor ChangesCorporate + LegalFinancial Restatements -
Do Accounting Firms Change Strategy through Office Managing Partner Appointments? Evidence from the U.S
2023-2-16
Authors:
Topics
Audit + ComplianceDirector & Officer Changes -
The Impact of COVID-19 Restrictions on Audit Fees and Audit Delay: Evidence from Auditor Local Offices
2023-2-11
Authors:
Topics
Audit + ComplianceAuditor Changes -
Going-Concern Qualifications: A Reliable Predictor of Insolvency?
2023-2-1
Authors:
Topics
Going Concerns -
Costs and Benefits of Auditors’ Disclosure of Critical Audit Matters: Initial Evidence from the United States
2023-1-21
Authors:
Topics
Accounting + OversightCritical Audit Matters -
Does Corporate Social Responsibility Affect the Timeliness of Audited Financial Information? Evidence from “100 Best Corporate Citizens”
2023-1-17
Authors:
Topics
Audit + ComplianceAudit FeesAudit OpinionsInternal Controls (ICFR - SOX 404) -
How do Investors Perceive Audit Report Lag? Evidence from the Cost of Equity
2023-1-4
Authors: Rachana Kalelkar, Qiao Xu
Topics
Audit + Compliance -
Women Leading the Audit Process and Audit Fees: A European Study
2022-12-18
Authors:
Topics
Audit Fees - EuropeEuropeFinancial Restatements - Europe -
The key audit matters and the audit cost: does governance matter?
2022-12-14
Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah
Topics
Audit Fees - EuropeKey Audit Matters - Europe -
Econometric Analysis on the Initial Implementation of the New Specialists Requirements
2022-12-10
Authors:
Topics
Audit + ComplianceAudit FeesAuditor Engagements -
Critical Audit Matters: Possible Market Misinterpretation
2022-12-6
Authors:
Topics
Accounting + OversightCritical Audit Matters -
The Joint Influence of Sarbanes-Oxley and FAS123R on Financial Misreporting
2022-11-24
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Local Creative Culture and Audit Fees
2022-11-23
Authors:
Topics
Audit + ComplianceAudit FeesAudit OpinionsFinancial Restatements -
CEO Tournament Incentives and Corporate Debt Contracting
2022-11-17
Authors:
Topics
Audit + ComplianceFinancial Restatements -
CEO networks and the labor market for directors
2022-11-17
Authors:
Topics
Audit + ComplianceDirector & Officer Changes -
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees
2022-11-15
Authors: Sven Hartlieb; Brigitte Eierle
Topics
Audit + Compliance -
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
2022-11-10
Authors:
Topics
Accounting + OversightAudit + ComplianceAudit OpinionsFinancial RestatementsPCAOB Reports -
Prosocial CEOs and The Cost of Debt: Evidence from Syndicated Loan Contracts
2022-11-9
Authors: Chunbo Liu; Liang Xu; Haoyi Yang; Wenqiao Zhang
Topics
BankruptciesCorporate + Legal -
The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices
2022-11-8
Authors:
Topics
Audit + ComplianceAudit Fees -
Firm Culture and Internal Control System
2022-11-6
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
The Effect of Customer Concentration on Stock Sentiment Risk
2022-10-16
Authors:
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk
2022-10-12
Authors:
Topics
Audit + ComplianceAuditor ChangesAuditor EngagementsCorporate + LegalLitigation -
The Effects of Cyber Threats on Maintenance Outsourcing and Age Replacement Policy
2022-10-11
Authors:
Topics
Accounting + OversightCybersecurity -
The Impact of CEO IT Ability on Bank Loan Terms
2022-10-11
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Options Trading and Earnings Management: Evidence from the Penny Pilot Program
2022-9-16
Authors:
Topics
Audit + ComplianceFinancial Restatements -
A High-Dimensional Approach to Predicting Audit Opinions
2022-9-11
Authors: Ali Saeedi
Topics
Audit + ComplianceAudit OpinionsGoing Concerns -
Do key audit matters signal corporate bankruptcy?
2022-9-10
Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah
Topics
Key Audit Matters - Europe -
Employment Quality and 10-K Report Readability
2022-9-10
Authors:
Topics
Accounting + OversightAudit Firm Events -
Insider Filing Violations and Illegal Information Delay
2022-9-9
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Tax-Related Restatements and Tax Avoidance Behavior
2022-9-7
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Are Voluntary Internal Control Weakness Disclosures in Initial Public Offerings Associated with Managerial Ability and Subsequent Financial Reporting Quality?
2022-8-30
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Can Non-Audit Services from Shared Auditors in the Supply Chain Mitigate the Impact of the Bullwhip Effect on Investment Efficiency?
2022-8-26
Authors:
Topics
OIA (Other Independent Audits) -
Cash Substitution and Deferred Consumption as Data Breach Harms.
2022-8-17
Authors:
Topics
Accounting + OversightCybersecurity -
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
2022-8-8
Authors: Luminita Enache; Paul A. Griffin; Rucsandra Moldovan
Topics
Audit + ComplianceAudit FeesDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404) -
Does PCAOB regulatory enforcement deter low quality audits?
2022-8-8
Authors:
Topics
Accounting + OversightAudit + ComplianceFinancial RestatementsPCAOB Reports -
Changes in Accounting Estimates: An Update of Priors or an Earnings Management Strategy of “Llast Resort”?
2022-8-2
Authors:
Topics
Accounting + OversightChanges in Accounting Estimates -
The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-7-27
Authors: Andrew Belnap
Topics
Accounting + OversightAudit + Compliance -
Auditor Distraction and Audit Quality
2022-7-18
Authors:
Topics
Audit + ComplianceAuditor ChangesAuditor Engagements -
Audit Committee Members’ Proximity to Corporate Headquarters and Audit Fees
2022-7-15
Authors:
Topics
Audit + ComplianceAudit Fees -
The Impact of COVID-19 Lockdown on Audit Fees and Audit Delay: International Evidence
2022-7-15
Authors:
Topics
Audit + ComplianceAudit Fees -
Is Artificial Intelligence Improving the Audit Process?
2022-7-7
Authors:
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
The Impact of Financial Restatement on Reported Data Security Breach
2022-7-5
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Growing Field of Nonprofit Accounting Research: 21st Century Data Sources, Topics, and Opportunities
2022-7-1
Authors: Julie M. Mercado; Linda M. Parsons; Kyle A. Smith
Topics
Government + Non-Profit (OIA) -
Toward an Automated and Efficient Data Integrity Verification Model Using Blockchain
2022-7-1
Authors:
Topics
Audit + ComplianceAudit Fees -
Information Risk and Stock Returns of Companies Going Public by Merging with SPACs
2022-6-30
Authors:
Topics
Audit + Compliance -
SEC review of non-GAAP comment letters in family firms
2022-6-30
Authors: Samer Khalil, Denise O'Shaughnessy, Ian Twardus
Topics
Corporate + LegalSEC Comment Letters -
Disclosure Committees: Implications for Disclosure Quality and Timeliness
2022-6-29
Authors:
Topics
Audit + Compliance -
Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality
2022-6-28
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Disclosure and Consequences of U.S. Critical Audit Matters
2022-6-28
Authors:
Topics
Accounting + OversightCritical Audit Matters -
The Invisible Hand in the Dark: The Disciplinary Effect of Dark Pools on Firm Overinvestment
2022-6-28
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Within or Across Auditors? Understanding Knowledge Transfer in Audit Production
2022-6-24
Authors:
Topics
Audit + ComplianceAudit FeesAudit Opinions -
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity Across Audit Clients: A New Form of Knowledge Spillover?
2022-6-14
Authors: Jong Chool Park University of South Florida - School of Accountancy Thomas Joseph Smith University of South Florida James Whitworth University of South Florida
Topics
Audit + ComplianceFinancial Restatements -
Individual Auditor Turnover and Audit Quality – Large Sample Evidence from U.S. Audit Offices
2022-6-14
Authors:
Topics
Accounting + Oversight -
Can a Principal Auditor Reduce Accountability for an Audit Engagement by Dividing Responsibility With Another Auditor?
2022-6-13
Authors:
Topics
Audit + ComplianceAudit FeesAudit OpinionsCorporate + LegalLitigation -
CEO Political Ideologies and Auditor-Client Contracting
2022-6-9
Authors: Avishek Bhandari University of Wisconsin Whitewater Joanna Golden University of Memphis - School of Accountancy Maya Thevenot Florida Atlantic University
Topics
Audit + ComplianceAudit Fees -
Stock Liquidity and Accruals-based Earnings Management: The Three Views
2022-6-9
Authors:
Topics
Audit + ComplianceAudit Fees -
Corporate Culture and Financial Reporting Quality
2022-6-8
Authors:
Topics
Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Talk too much? The Impact of Cybersecurity Disclosures on Investment Decisions
2022-6-8
Authors:
Topics
Accounting + OversightCybersecurityReports -
Fair Value Hierarchy, Bargaining Power, and Audit Pricing Across Audit Firms’ Client Portfolios
2022-6-7
Authors:
Topics
Audit + ComplianceAudit Fees -
Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals
2022-6-7
Authors:
Topics
Audit + ComplianceAudit OpinionsFinancial Restatements -
Media Sentiment and Shareholder Litigation
2022-6-2
Authors:
Topics
Audit + ComplianceCorporate + LegalFinancial Restatements -
The Real Effects of Disclosure Regulation: Evidence from Mandatory CFO Compensation Disclosure
2022-5-31
Authors:
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
Do Managers Commit Wrongdoing When Investors Are Distracted?
2022-5-25
Authors: Daniel Neukirchen TU Dortmund University Gerrit Köchling TU Dortmund University Peter N. Posch TU Dortmund University
Topics
Audit + ComplianceFinancial Restatements -
CEO Facial Trustworthiness and Corporate Governance
2022-5-23
Authors:
Topics
Audit + ComplianceAudit OpinionsInternal Controls (ICFR - SOX 404) -
The Demand for Auditor Reputation: Evidence from a Structural Model
2022-5-20
Authors: Aiyong Zhu, Christopher Koch
Topics
Audit + ComplianceAuditor ChangesAuditor EngagementsFinancial Restatements -
The Effect of Small Audit Firms’ Failure to Remediate the PCAOB’s Quality Control Criticisms on Audit Market Segmentation
2022-5-20
Authors:
Topics
Accounting + OversightPCAOB Reports -
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality
2022-5-19
Authors:
Topics
Audit + ComplianceAudit FeesAudit OpinionsAuditor ChangesReports -
Stressed About Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes
2022-5-18
Authors:
Topics
Audit + ComplianceAudit OpinionsInternal Controls (ICFR - SOX 404) -
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
2022-5-16
Authors:
Topics
Audit + ComplianceCorporate + LegalInternal Controls (ICFR - SOX 404)SEC Comment Letters -
Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach
2022-5-16
Authors:
Topics
Revenue Recognition -
Labor Costs of Implementing New Accounting Standards
2022-5-15
Authors:
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
The Effect of Individual Auditor Quality on Audit Outcomes: Opening the Black Box of Audit Quality
2022-5-11
Authors:
Topics
Audit + ComplianceAudit FeesFinancial RestatementsGoing ConcernsInternal Controls (ICFR - SOX 404) -
The Decision-Usefulness of ASC 606 Revenue Disaggregation
2022-5-7
Authors: Lisa A. Hinson, Gabriel Pundrich, Mark Zakota
Topics
Corporate + LegalRevenue RecognitionSEC Comment Letters -
Do Shared Auditors Facilitate Information Transfer between Clients? Evidence from Patent Citations
2022-5-6
Authors:
Topics
Audit + ComplianceAuditor Engagements -
The Fast and the Circuitous: Semantic Progression as a Type of Disclosure Complexity
2022-5-6
Authors: Nicholas M. Guest, Jiawen Yan
Topics
Audit + ComplianceFinancial Restatements -
Management Faultlines and Management Forecasts
2022-5-5
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct
2022-5-2
Authors:
Topics
Audit + ComplianceAudit FeesAuditor Changes -
Restatement Costs and Reporting Bias
2022-5-2
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Corporate Misconduct and Earnings Restatements
2022-4-29
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Stepford Partners: Do Innate Gender-Related Differences Survive Isomorphic Processes?
2022-4-29
Authors:
Topics
Audit + ComplianceAudit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
The Effect of Audit Partners’ Workload Compression on Audit Quality Across Europe
2022-4-29
Authors:
Topics
Auditor Engagements - EuropeEurope -
The Opportunity for Partner Industry Knowledge Sharing within Audit Offices and Audit Quality
2022-4-29
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Impact of COVID-19 Pandemic on Auditors’ Responsibility: Evidence from European Listed Companies on Key Audit Matters
2022-4-28
Authors: Camelia-Daniela Hategan, Ruxandra-Ioana Pitorac, Andreea Claudia Crucean
Topics
EuropeKey Audit Matters - Europe -
Are Audit Fees Discounted by Successor Auditors?
2022-4-27
Authors:
Topics
Audit + ComplianceAudit FeesAudit OpinionsAuditor Changes -
The Effects of ASC 606 on Revenue Recognition
2022-4-27
Authors: Waqar Ali, Ayung Tseng
Topics
Accounting + OversightAQRM -
Complexity of CEO Compensation Packages
2022-4-25
Authors:
Topics
Corporate + LegalSEC Comment Letters -
Dividend Payment and Financial Restatement: US evidence
2022-4-25
Authors:
Topics
Audit + ComplianceAudit OpinionsFinancial Restatements -
The Impact of Customer Firm Data Breaches on the Audit Fees of Their Suppliers
2022-4-25
Authors:
Topics
Accounting + OversightCybersecurity -
The Road Not Taken: A Comparison of Accounting and Auditing Enforecement Releases and Securities Class Actions
2022-4-24
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Cheap Stock Options: Antecedents and Outcomes
2022-4-20
Authors:
Topics
Corporate + LegalInitial Public Offerings (IPO)SEC Comment Letters -
Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers
2022-4-20
Authors:
Topics
Audit + ComplianceCorporate + LegalFinancial RestatementsInternal Controls (ICFR - SOX 404)SEC Comment Letters -
Fair Value Accounting Standards and Securities Litigation
2022-4-18
Authors: Musaib Ashraf, Dain C. Donelson, John M. McInnis, Richard Mergenthaler
Topics
Audit + ComplianceFinancial Restatements -
The Accounting Financial Expertise of the Audit Committee Chair And Oversight Effectiveness
2022-4-18
Authors:
Topics
Audit + ComplianceAudit CommitteesAudit Committees & CorporationsFinancial RestatementsQuality of Reporting -
Corporate risk disclosure and key audit matters: the egocentric theory
2022-4-15
Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah; Atm Enayet Karim
Topics
Key Audit Matters - Europe -
To Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion
2022-4-15
Authors:
Topics
Audit + ComplianceAudit OpinionsInternal Controls (ICFR - SOX 404) -
Do Blockades to PCAOB Inspections Suggest Lower Audit Quality? The Case of Chinese Companies Listed in the U.S.
2022-4-14
Authors:
Topics
Audit + ComplianceAudit FeesInternal Controls (ICFR - SOX 404) -
Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-4-13
Authors:
Topics
Audit + ComplianceCorporate + LegalFinancial RestatementsSEC Comment Letters -
Auditors’ Cybersecurity Breach Experience on Non-Breached Clients’ Audit Fees
2022-4-12
Authors:
Topics
Accounting + OversightCybersecurity -
Judicial Hellholes and Other Differential Characteristics: Is State-Level Legal Risk Reflected in Audit Fee Pricing?
2022-4-12
Authors:
Topics
Audit + ComplianceAudit Fees -
The Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality
2022-4-6
Authors:
Topics
Audit + ComplianceAudit FeesCorporate + LegalSEC Comment Letters -
The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown
2022-4-6
Authors:
Topics
Accounting + OversightAudit OpinionsPCAOB Reports -
Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
2022-4-4
Authors: Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng
Topics
Audit + ComplianceDirector & Officer ChangesDisclosure Controls (SOX 302) -
Shareholder Litigation Rights and Corporate Payout Policy: Evidence from Universal Demand Laws
2022-4-4
Authors:
Topics
Corporate + LegalLitigation -
Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws
2022-4-1
Authors: Musaib Ashraf, John (Xuefeng) Jiang, Isabel Yanyan Wang
Topics
Accounting + OversightCybersecurity -
Principal-Versus-Agent Considerations in Revenue Recognition
2022-4-1
Authors:
Topics
Audit + ComplianceFinancial RestatementsRevenue Recognition -
Is Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees
2022-3-29
Authors:
Topics
Accounting + OversightCritical Audit Matters -
SEC Compensation-related Comment Letters and Excess CEO Compensation
2022-3-29
Authors:
Topics
Corporate + LegalSEC Comment Letters -
The Effect of Audit Quality on Organization Capital
2022-3-29
Authors:
Topics
Audit + ComplianceAudit FeesAuditor Changes -
Third-Party Auditor Liability and Financial Restatements
2022-3-28
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Factors Determining Z-score and Corporate Failure in Malaysian Companies
2022-3-23
Authors:
Topics
BankruptciesCorporate + Legal -
Stock Buyback Motivations and Consequences: A Literature Review
2022-3-22
Authors: Alvin Chen, Olga Obizhaeva
Topics
Audit + ComplianceAudit FeesRed Flags -
The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting
2022-3-22
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Quality
2022-3-21
Authors: Linette M. Rousseau
Topics
EuropeKey Audit Matters - Europe -
Audit Fees and Pricing Strategy: Do Restatements of Internal Control Reports and Earnings Matter
2022-3-16
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Boards’ Reactions to Problems in Accounting for Income Taxes
2022-3-10
Authors:
Topics
Financial RestatementsInternal Controls (ICFR - SOX 404) -
Do Over-Conservative Going Concern Audit Opinions Exist? Evidence From the Prediction Model Approach
2022-3-2
Authors:
Topics
Audit + ComplianceAudit OpinionsGoing Concerns -
CEO Cultural Heritage and the Pricing of Audit Services
2022-3-1
Authors:
Topics
Audit + ComplianceAudit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Do Over-Conservative Going Concern Audit Opinions Exist? Evidence from the Prediction Model Approach
2022-3-1
Authors:
Topics
Audit + ComplianceAudit Opinions -
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
2022-3-1
Authors:
Topics
Audit + ComplianceAudit Opinions -
Regulatory Scrutiny of Mutual Fund Disclosures
2022-2-28
Authors: Kai Du (Pennsylvania State University), Shuyang Wang (Northeastern University)
Topics
Audit + ComplianceAudit OpinionsFunds + SecuritiesMutual Funds -
The SEC’s September Spike: Regulatory Inconsistency with the Fiscal Year
2022-2-26
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations
2022-2-25
Authors: Rebecca Files (The University of Texas at Dallas Naveen Jindal School of Management) Michelle Liu (New York Institute of Technology School of Management)
Topics
Audit + ComplianceFinancial Restatements -
Interim CFO Successions: A Governance Failure or Strategic Succession Planning?
2022-2-16
Authors:
Topics
Director & Officer ChangesDisclosure Controls (SOX 302)Financial Restatements -
Auditor Expertise in Mergers and Acquisitions
2022-2-9
Authors:
Topics
Corporate + LegalMergers & Acquisitions -
Do IPOs Bear More Severe Legal Consequences of Accounting Misstatements?
2022-2-9
Authors:
Topics
Audit + ComplianceCorporate + LegalFinancial RestatementsInitial Public Offerings (IPO) -
Political Favoritism and Audit Fees: The Effect of Stock Ownership by Members of the US Congress
2022-2-9
Authors:
Topics
Audit + ComplianceAudit Fees -
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
2022-2-7
Authors:
Topics
Accounting + OversightPCAOB Reports -
Determinants and Career Consequences of Early Audit Partner Rotations
2022-2-7
Authors:
Topics
Accounting + OversightAudit + ComplianceAudit FeesFinancial RestatementsPCAOB Reports -
Audit Partner Volunteerism and Audit Quality
2022-2-5
Authors: Gus De Franco, Yuan Ji, Yinqi Zhang
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
CFO Gaps: Determinants and Impact on the Corporate Information Environment
2022-2-3
Authors:
Topics
Audit + ComplianceDirector & Officer Changes -
SPAC Law and Myths
2022-2-3
Authors: John C. Coates, IV
Topics
Corporate + LegalInitial Public Offerings (IPO)SPACs -
It’s Not Done Until It’s Done: Late Audit Filings During COVID-19
2022-2-2
Authors:
Topics
Audit + ComplianceLate Filings -
Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry
2022-2-1
Authors:
Topics
Audit + ComplianceFinancial RestatementsFinancial Services (OIA)Insurance IndustryOIA (Other Independent Audits) -
Audit Firm Political Connections and PCAOB Inspection Reports
2022-1-31
Authors:
Topics
Accounting + OversightPCAOB Reports -
Do Auditors Charge a Client Business Risk Premium? Evidence from Audit Fees and Derivative Hedging in the U.S. Oil and Gas Industry
2022-1-28
Authors:
Topics
Audit + ComplianceAudit Fees -
Mandatory Audit Partner Rotations and Audit Quality in the United States
2022-1-28
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Effect of Audit Firm Attributes on Audit Delay in the Presence of Financial Reporting Complexity
2022-1-21
Authors: Chu Chen, Hongmei Jia, Yang Xu, David Ziebart
Topics
Audit + ComplianceFinancial Restatements -
The Implications of IT Environment on the Audit and Financial Reporting Quality
2022-1-20
Authors:
Topics
Accounting + OversightPCAOB Reports -
Retiree Medical Plans in Mergers and Acquisitions
2022-1-17
Authors: Robert Gholson
Topics
BankruptciesCorporate + LegalMergers & Acquisitions -
Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities
2022-1-13
Authors:
Topics
Auditor ChangesExecutive Compensation -
Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities
2022-1-13
Authors:
Topics
Auditor ChangesExecutive Compensation -
Strategic Earnings Announcement Timing and Fraud Detection
2022-1-10
Authors:
Topics
Audit + ComplianceFinancial Restatements -
How Do Auditors Respond to Competition? Evidence from the Bidding Process
2022-1-6
Authors:
Topics
Audit + Compliance -
Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?
2022-1-4
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Can Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses?
2021-12-23
Authors:
Topics
Audit + ComplianceAudit Fees -
Error, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning
2021-12-15
Authors:
Topics
Audit + ComplianceAudit OpinionsBankruptciesCorporate + LegalGoing Concerns -
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation
2021-12-6
Authors: Gus De Franco (Tulane University) Yuyan Guan (Nanyang Technological University) Yibin Zhou (University of Texas at Dallas) Xindong Kevin Zhu (City University of Hong Kong)
Topics
Audit + Compliance -
Business Risks Resulting from Errors in the Financial Statements of Companies
2021-12-4
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Economic Consequences of Ceasing Option Backdating
2021-12-4
Authors: Szu-fan Chen (The Hong Kong University of Science and Technology)
Topics
Audit + ComplianceFinancial Restatements -
Does Non-GAAP Reporting Change after Financial Restatements?
2021-11-30
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Customer Satisfaction and Internal Control
2021-11-22
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Does Sustainable Investing Matter to the Market?
2021-11-17
Authors:
Topics
Corporate + LegalInitial Public Offerings (IPO) -
Sustainable Investing: An Incentive for Firms To Do “Good” and Attract the “Right” Investors?
2021-11-17
Authors:
Topics
Corporate + LegalInitial Public Offerings (IPO) -
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality
2021-11-14
Authors:
Topics
Audit + ComplianceAudit Opinions -
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
2021-11-10
Authors:
Topics
Audit + ComplianceCorporate + LegalFinancial RestatementsSEC Comment Letters -
Regulating via Social Media: Deterrence Effects of the SEC’s Use of Twitter
2021-11-1
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Impact of Workforce Health on Earnings Quality
2021-10-25
Authors: Truc (Peter) Do (University of Queensland)
Topics
Accounting FirmsAudit + ComplianceAudit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Do Firms Redact Information from Material Contracts to Conceal Bad News?
2021-10-21
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Does Corporate Culture Impact Audit Pricing? Evidence from Textual Analysis
2021-10-21
Authors: Huimin (Amy) Chen (University of Massachusetts Lowell) Bill B. Francis (Rensselaer Polytechnic Institute) Tahseen Hasan (Rensselaer Polytechnic Institute) Qiang Wu (Hong Kong Polytechnic University)
Topics
Audit + Compliance -
Using Python for Textual Accounting Research
2021-10-16
Authors:
Topics
Accounting + OversightAudit + ComplianceCorporate + LegalFunds + Securities -
The SEC Filing Review Process: A Survey and Future Research Opportunities
2021-10-11
Authors:
Topics
Corporate + LegalSEC Comment Letters -
Corporate Litigation, Governance, and the Role of Law Firms
2021-10-4
Authors:
Topics
Corporate + LegalLitigation -
Determinants and Career Consequences of Early Audit Partner Rotations
2021-10-1
Authors:
Topics
Audit + Compliance -
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency
2021-9-24
Authors:
Topics
Audit + ComplianceAudit Fees -
Do Firms Time Changes in Accounting Estimates to Manage Earnings?
2021-9-23
Authors:
Topics
Accounting + OversightChanges in Accounting Estimates -
Institutional Investor Activism and Employee Safety: The Role of Activist and Board Political Ideology
2021-9-22
Authors:
Topics
Corporate + LegalShareholder Activism -
The Downside of CFO Function-Based Language Incongruity
2021-9-17
Authors: Cyril Taewoong Um (Purdue University) Shiau-Ling Guo (Purdue University) Fabrice Lumineau (University of Hong Kong) Wei Shi (University of Miami) Ruixiang Song (Auburn University)
Topics
Audit + ComplianceAuditor Changes -
Credit Risk Assessment and Executives’ Legal Expertise
2021-9-14
Authors:
Topics
Audit + ComplianceAudit Fees -
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-9-13
Authors: Trent Krupa (University of Connecticut)
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-9-13
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Why Do M&A Advisors use Trailing Multiples? Accounting Reports as Arbiters of Value
2021-9-10
Authors:
Topics
Corporate + LegalLitigation -
Earnings Myopia and Private Equity Takeovers
2021-9-8
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Direction When It’s Needed Most: Analysts’ Target Price Forecasts after Accounting Misstatements
2021-9-6
Authors:
Topics
Audit + ComplianceCorporate + LegalFinancial RestatementsLitigation -
Analyst Revenue Forecasts and Firm Revenue Misstatements
2021-9-5
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Government Procurement and Wage Theft
2021-9-2
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Shareholder Litigation Risk and Firms’ Choice of External Growth
2021-9-1
Authors: Chenchen Huang (University of Bristol) Neslihan Ozkan (University of Bristol) Fangming Xu (University of Bristol)
Topics
Corporate + LegalLitigation -
The Impact of Country Institutional Factors on Firm Disclosure: Cybersecurity Disclosures in Chinese Cross-Listed Firms
2021-9-1
Authors:
Topics
Accounting + OversightCybersecurity -
Do Tax Experts Play a Monitoring Role in Audit Engagements?
2021-8-31
Authors:
Topics
Audit + Compliance -
Do Antitrust Laws Chill Corporate Disclosure?
2021-8-27
Authors: Jinjie Lin (Yale School of Management)
Topics
Corporate + LegalLitigation -
Business News Headlines and the Prophetic Vision of Bankruptcies: An Application of Natural Language Processing
2021-8-16
Authors:
Topics
Corporate + Legal -
Textual Analysis of Short-seller Research Reports, Stock Prices, and Real Investment
2021-8-16
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction – Implications from ASU 2014-15
2021-8-15
Authors:
Topics
Audit + ComplianceAudit OpinionsCoronavirusGoing Concerns -
Accounting for Emissions: Evidence from Auditor Pricing of Climate Change Risk
2021-8-12
Authors:
Topics
Audit + ComplianceAudit FeesAuditor TenureFinancial Restatements -
Litigation and Information Effects on Private Sales of Securities
2021-8-11
Authors:
Topics
Corporate + LegalLitigation -
Auditor Independence: Evidence on Non-Audit Fees, Firm Financial Health and Investors’ Perceptions of Earnings
2021-8-6
Authors:
Topics
Audit + ComplianceAudit Fees -
Determinants and Consequences of Noncompliance with the 2013 COSO Framework
2021-8-2
Authors: Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)
Topics
Audit + ComplianceCOSOInternal Controls (ICFR - SOX 404) -
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements
2021-8-1
Authors: Jeffrey A. Pittman Yuping Zhao
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline
2021-8-1
Authors:
Topics
Audit + ComplianceAudit FeesAudit Opinions -
The Role of Timing and Management’s Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls
2021-7-24
Authors:
Topics
Audit + Compliance -
Audit Committee Meetings and the Timeliness of Misstatement Disclosure
2021-7-18
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies
2021-7-16
Authors:
Topics
-
Understanding the Asset Growth Anomaly
2021-7-14
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Shareholder Ratification of Auditors After PCAOB Censures
2021-7-11
Authors:
Topics
Audit + Compliance -
Internal Control Quality: The Role of Critical Audit Matters Reporting
2021-7-8
Authors: Carol Callaway Dee (University of Colorado Denver) Bing Luo (San Francisco State University) Jing Zhang (University of Colorado Denver)
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Audit Committee Effectiveness Characteristics and Auditor Switches Involving Industry Specialists
2021-7-4
Authors:
Topics
Audit + ComplianceAuditor Changes -
The Cost of Innovation: Evidence from Auditor Pricing of Inventor Chief Executive Officers
2021-7-4
Authors: Dr. Ibrahim Bostan (Zayed University) Dr. Yezen H. Kannan (Zayed University)
Topics
Audit + Compliance -
Trade Secret Protection and Firms’ Internal Transparency
2021-7-4
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
How Do Uniformity and Flexibility in Classification Standards Affect Cash Flow Statement Comparability?
2021-7-3
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Blockchain Adoption and Accounting Information System: An Investigation of Challenges and Expected Value
2021-7-1
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process
2021-6-29
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Evolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report
2021-6-28
Authors:
Topics
Europe -
Collective Reputations, Trust Premium, and Corporate Misconduct
2021-6-25
Authors:
Topics
Audit + Compliance -
The Information Quality of Complex Financial Reports: Evidence from Filing Returns and Insider Trades
2021-6-24
Authors:
Topics
Audit + Compliance -
Do Investors Care Who Did the Audit? Evidence from Form AP
2021-6-22
Authors: Marcus Doxey (University of Alabama) James Lawson (Bucknell University) Thomas J. Lopez (University of Alabama) Quinn Thomas Swanquist (University of Alabama)
Topics
Accounting + OversightPCAOBPCAOB ReportsQuality of Reporting -
Proxy Advisory Firms and Corporate Shareholder Engagement
2021-6-22
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk
2021-6-10
Authors: Tamara A. Lambert (Lehigh University) Bright Asante-Appiah (Lehigh University)
Topics
Audit + ComplianceAudit Fees -
Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?
2021-6-3
Authors:
Topics
Corporate + LegalTax -
A Model to Assess the Relationship Between Management Opportunism and Auditor Reaction. Simulation on Financial Restatements and on a Sample of Brazilian Companies Listed on NYSE
2021-6-1
Authors:
Topics
Accounting + OversightAQRM -
Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis
2021-6-1
Authors:
Topics
Corporate + LegalLitigation -
Litigation Risk Management through Corporate Payout Policy
2021-5-27
Authors:
Topics
Corporate + LegalLitigation -
The Governance Role of Auditors: Evidence from Derivative Lawsuits
2021-5-26
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting
2021-5-18
Authors:
Topics
Audit FeesAuditor ChangesEuropeKey Audit Matters -
Tax Planning Knowledge Diffusion via the Labor Market
2021-4-30
Authors:
Topics
Audit + ComplianceAudit Fees -
Decentralized Finance: Regulating Cryptocurrency Exchanges
2021-4-28
Authors: Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)
Topics
Audit + ComplianceFinancial RestatementsRevenue Recognition -
Regulatory (In)attention and Earnings Management
2021-4-28
Authors:
Topics
Corporate + LegalSEC Comment Letters -
The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606
2021-4-28
Authors: Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)
Topics
Revenue Recognition -
Accounting Restatements and Bank Liquidity Creation
2021-4-27
Authors:
Topics
Audit + ComplianceFinancial Restatements -
What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega
2021-4-25
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Shareholder Litigation Rights and Stock Price Crash Risk
2021-4-22
Authors:
Topics
Corporate + LegalLitigation -
Does Religiosity Improve Analyst Forecast Accuracy?
2021-4-20
Authors:
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits
2021-4-18
Authors:
Topics
Audit + Compliance -
The Importance of Financial Misconduct of Institutional Investors on Corporate Social Responsibility
2021-4-12
Authors:
Topics
Corporate + LegalShareholder Activism -
Prior Audit Experience and CFO Financial Reporting Aggressiveness
2021-4-2
Authors: Eric R. Condie (Georgia Institute of Technology) Kara M. Obermire (Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)
Topics
Audit + Compliance -
Credibility of Managers’ Fair Value Assessments: Evidence from Smaller-Than-Expected Goodwill Impairments
2021-4-1
Authors:
Topics
Audit + Compliance -
Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives
2021-3-15
Authors: Hyung Il Oh (Korea Advanced Institute of Science and Technology) Hyunpyo Kim (Shippensburg University of Pennsylvania) Jeong-Bon Kim (City University of Hong Kong) Yong Gyu Lee (Seoul National University)
Topics
Audit + ComplianceFinancial Restatements -
Is Corporate Governance Priced in the Option Market? Evidence from Shareholder Proposals
2021-3-13
Authors:
Topics
Corporate + LegalShareholder Activism -
Regression and Machine Learning Methods to Predict Discrete Outcomes in Accounting Research
2021-3-11
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Weathering the Weather: Does Extreme Weather Affect the Cost and Delay of an Audit?
2021-3-11
Authors:
Topics
Audit + Compliance -
The Measurement of Audit Quality in the Netherlands: A Practical Note
2021-3-10
Authors:
Topics
Audit OpinionsEuropeFinancial RestatementsGoing Concerns -
Do U.S. Firms Disguise Acquisitions to Avoid Taxes?
2021-3-9
Authors:
Topics
Corporate + LegalIndefinitely Reinvested Foreign EarningsTax -
Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality
2021-3-9
Authors:
Topics
Corporate + LegalSEC Comment Letters -
The Long-Term Effects of Short Selling and Negative Activism
2021-3-9
Authors:
Topics
Director & Officer ChangesShareholder Activism -
Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision
2021-3-8
Authors: Thomas R. Kubick (University of Nebraska-Lincoln) Thomas C. Omer (University of Nebraska at Lincoln) Courtney Yazzie (The University of Kansas)
Topics
Audit + ComplianceAudit Fees -
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement
2021-3-8
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Should the SEC Allow Managers Discretion When Disclosing Risk Factors? Evidence from Peer Data Breaches and Cyber Risk Factors
2021-3-8
Authors: Musaib Ashraf (Michigan State University)
Topics
Audit + Compliance -
The Efficacy of PCAOB Operational Decision Making
2021-3-5
Authors:
Topics
Accounting + OversightPCAOBQuality of Reporting -
Generalist CEOs and Audit Pricing
2021-3-2
Authors:
Topics
Audit + ComplianceAudit FeesAudit OpinionsGoing Concerns -
Information Quality and Workplace Safety
2021-3-2
Authors:
Topics
Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Using Economic Links between Firms to Detect Accounting Fraud
2021-3-2
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Auditing in the Time of COVID – The Impact of COVID-19 on Auditing in New Zealand and Subsequent Reforms
2021-3-1
Authors: David Hay (University of Auckland Business School) Karen Shires (PwC, Oslo, Norway) Debbie Van Dyk (University of Auckland Business School)
Topics
Audit OpinionsCoronavirusEuropeGoing Concerns -
Female Directors: Why Are Some Less Informed Than Others?
2021-3-1
Authors:
Topics
Audit + ComplianceCorporate + Legal -
Information Complementarities and the Dynamics of Transparency Shock Spillovers
2021-3-1
Authors:
Topics
Regulation Oversight -
Faultlines among Senior Executives, Internal Control and Corporate Disclosure
2021-2-27
Authors:
Topics
Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404) -
The Effect of Retaliation Costs on Employee Whistleblowing
2021-2-27
Authors: Jonas Heese (Harvard University - Business School) Gerardo Perez Cavazos (Harvard University - Business School)
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Adding Stress in Banking: Transparency Disclosures and Corporate Risk Culture
2021-2-23
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Corporate In-house Human Capital Investments in Accounting
2021-2-21
Authors:
Topics
Audit + ComplianceCorporate + LegalFinancial RestatementsSEC Comment Letters -
Audit Committee Connectedness and Audit Fees
2021-2-19
Authors:
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
CEO Network Connections and Audit Timeliness
2021-2-19
Authors:
Topics
Audit + ComplianceAudit FeesAuditor TenureFinancial RestatementsMarket Share -
When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing
2021-2-15
Authors:
Topics
Accounting FirmsAudit + ComplianceAudit FeesAudit Opinions -
Does Consolidation of Variable Interest Entities Improve the Pricing of Financial Reporting in Bank Holding Companies? Evidence From FAS 166/167
2021-2-8
Authors: Audrey Wen-hsin Hsu (National Taiwan University) Hamid Pourjalali (University of Hawaii) Joshua Ronen (New York University)
Topics
-
Evaluating the Cyber Security Readiness of Organizations and Its Influence on Performance
2021-2-4
Authors:
Topics
-
“Big Results Require Big Ambitions”: Big Data, Data Analytics and Accounting in Masters Courses
2021-2-4
Authors: Karen Mcbride (University of Portsmouth) Christina Philippou (University of Portsmouth)
Topics
-
Identifying Informative Audit Quality Indicators (IAQI) Using Machine Learning
2021-2-1
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Corporate Misconduct and the Impact of Market Forces, Regulatory Change, and Auditor-Provided Services
2021-1-27
Authors:
Topics
Europe -
Interim Tax Reporting Accuracy: Determinants and Consequences
2021-1-27
Authors:
Topics
Audit + Compliance -
An Information-Event Perspective to CEO Performance Evaluation
2021-1-19
Authors:
Topics
Financial RestatementsInternal Controls (ICFR - SOX 404) -
The Value of Auditors’ Cross-Client Learning in Preventing Data Breaches
2021-1-15
Authors: Lisa Yao Liu (Columbia Business School)
Topics
Audit + Compliance -
Does Task-Specific Knowledge Improve Audit Quality: Evidence from Audits of Income Tax Accounts
2021-1-13
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Short Selling Prior to Going Concern Disclosures
2021-1-12
Authors: Jian Huang (Towson University) Lei Wang (Shanghai University of International Business and Economics) Han Yu (Southern CT University) Zhen Zhang (Towson University)
Topics
Audit + Compliance -
The Effect of Mandatory Information Disclosure on Financial Constraints
2021-1-11
Authors:
Topics
Audit + ComplianceAudit Fees -
Does the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?
2021-1-9
Authors:
Topics
Accounting + OversightAudit + ComplianceAuditor RatificationFinancial Restatements -
Relationship Lending in Syndicated Loans: a Participant’s Perspective
2021-1-9
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Effect of Top Management Team Turnover and Local Market Characteristics on Financial Reporting Risk
2021-1-9
Authors:
Topics
Audit + ComplianceDirector & Officer Changes -
ICFR Challenges and Practices at Large US Public Companies: Evidence from Accounting Executives
2021-1-8
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Measurement Error and Bias in Causal Models in Accounting Research
2021-1-8
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures
2021-1-7
Authors:
Topics
Accounting + OversightCritical Audit Matters -
Auditor Skill Demands and Audit Quality: Evidence from Job Postings
2021-1-6
Authors: Charles (Chad) Ham (Washington University in St. Louis) Rebecca N. Hann (University of Maryland) MaryJane Rabier (Washington University in St. Louis) Wenfeng Wang (City University of Hong Kong)
Topics
Audit + Compliance -
Artificial Intelligence and Fraud Detection
2021-1-5
Authors:
Topics
Audit + ComplianceFinancial Restatements -
On Controlling for Misstatement Risk
2021-1-1
Authors: James Moon (Georgia Institute of Technology) Jonathan E. Shipman (University of Arkansas) Quinn Thomas Swanquist (University of Alabama) Robert Lowell Whited (North Carolina State University)
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
Is a Client’s Corporate Social Responsibility Performance a Source of Audit Complexity?
2020-12-17
Authors:
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
Internal Control over Financial Reporting and Corporate Environmental Performance
2020-12-14
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk: Evidence from Restatements
2020-12-10
Authors:
Topics
Audit + Compliance -
Does Greater Access to Employees with Information Technology Capability Improve Financial Reporting Quality?
2020-12-4
Authors:
Topics
Audit + Compliance -
Executive Network Centrality and Corporate Reporting
2020-12-3
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero
2020-12-2
Authors: Novia X. Chen (University of Houston) Tiana Lehmer (University of California, Irvine)
Topics
Corporate + LegalIndefinitely Reinvested Foreign Earnings -
Audit Risk Associated with Long-Lived Tangible Asset Intensity, Age, and Impairment
2020-12-2
Authors:
Topics
Audit + ComplianceAudit Fees -
Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services
2020-12-2
Authors: Russell Barber (University of Colorado Denver) Carol Callaway Dee (University of Colorado Denver) Katherine Gunny (University of Colorado at Denver)
Topics
Audit + Compliance -
How Do Managers Delay the Revelation of Bad News? Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts
2020-12-2
Authors:
Topics
Audit + ComplianceFinancial Restatements -
How Do Managers Delay the Revelation of Bad News? Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts
2020-12-2
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Tournament Culture and Corporate Misconduct : Evidence using Machine Learning
2020-12-2
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Tournament Culture and Corporate Misconduct : Evidence using Machine Learning
2020-12-2
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Regulatory Costs of Being Public: Evidence from Bunching Estimation
2020-12-1
Authors:
Topics
Audit + ComplianceAudit Fees -
Investor-Management Disagreement and Strategic Information Disclosure
2020-11-26
Authors:
Topics
Audit + Compliance -
How Does Corporate Social Responsibility Decrease Serious Misstatement Likelihood?
2020-11-21
Authors:
Topics
-
Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement
2020-11-20
Authors: Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)
Topics
Audit + ComplianceAudit FeesEuropeFinancial Restatements -
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
2020-11-19
Authors:
Topics
Corporate + LegalLitigation -
Audit Opinion Prediction: A Comparison of Data Mining Techniques
2020-11-18
Authors: Ali Saeedi (University of Minnesota Crookston)
Topics
-
Big 4 Office Political Connections and Client Restatements
2020-11-18
Authors:
Topics
Audit + Compliance -
Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services
2020-11-17
Authors:
Topics
Audit + ComplianceAudit Fees -
Do Audit Firms Care about Media Coverage? An Investigation of Audit Firm Response to News Coverage
2020-11-5
Authors:
Topics
Audit + Compliance -
How Inductive and Deductive Generalization Shape the Guilt by Association Phenomenon Among Firms: Theory and Evidence
2020-11-3
Authors:
Topics
Audit + Compliance -
Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal
2020-11-2
Authors:
Topics
Audit + ComplianceAudit Fees -
What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?
2020-11-1
Authors:
Topics
Non-GAAP -
Are All Non-GAAP Disclosures Created Equal?
2020-10-29
Authors: Mollie T.Adams (Bradley University) Michele D.Meckfessel (University of Missouri)
Topics
Non-GAAP -
Determinants and Consequences of Tax-Related Key Audit Matters
2020-10-29
Authors:
Topics
EuropeKey Audit Matters -
How Does Artificial Intelligence Shape the Audit Industry?
2020-10-27
Authors:
Topics
Audit + ComplianceAudit FeesAudit OpinionsFinancial Restatements -
Alternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors: Anne Beatty (Ohio State University) Scott Liao (University of Toronto)
Topics
Corporate + LegalSEC Comment Letters -
Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors
2020-10-23
Authors:
Topics
Corporate + LegalSEC Comment Letters -
Analyst Coverage and Managers’ Disclosure of Forward-Looking Information
2020-10-22
Authors:
Topics
Audit + ComplianceAudit Fees -
Financial Constraints, Auditing, and External Financing
2020-10-22
Authors:
Topics
Audit + ComplianceAudit Fees -
PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms
2020-10-21
Authors:
Topics
Audit + CompliancePCAOB -
The Impact of National Office Governance on Audit Quality
2020-10-19
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Examining PCAOB Disciplinary Orders on Small Audit Firms: Evidence from 2005 to 2018
2020-10-16
Authors:
Topics
-
Do Emotions Affect Audit Practice? Terrorist Attacks and Accounting Misstatements
2020-10-15
Authors: Pengkai Lin (Tulane University)
Topics
Audit + ComplianceAudit FeesFinancial RestatementsGoing Concerns -
What Are the Determinants and Consequences of Auditor’s Use of In-House Specialists?
2020-10-14
Authors:
Topics
Audit + ComplianceAudit FeesFinancial Restatements -
Social Corporate Governance
2020-10-8
Authors: Jeremy McClane (University of Illinois College of Law) Yaron Nili (University of Wisconsin Law School)
Topics
Audit + ComplianceFinancial Restatements -
Determinants and Consequences of Auditor Provided Tax Services: A Systematic Review of the International Literature
2020-10-7
Authors:
Topics
Financial Restatements -
Corporate Reputation and the Timeliness of External Audit and Earnings Announcement
2020-10-6
Authors:
Topics
-
Financial Capacity and the Demand for Audit Quality
2020-10-3
Authors:
Topics
Audit + ComplianceAudit Fees -
Securities Law Precedents, Litigation Risk, and Misreporting
2020-10-1
Authors:
Topics
Audit + ComplianceFinancial Restatements -
Independent Director Reputation Incentives, Accruals Quality and Audit Fees
2020-9-30
Authors: David Bryan (University of North Florida) Terry Mason (Kansas State University)
Topics
-
Target Firm Accounting Conservatism and Corporate Acquisitions: Transferring Wealth or Benefiting Both?
2020-9-30
Authors:
Topics
Audit + ComplianceFinancial Restatements -
The Need to Validate Exogenous Shocks: Shareholder Derivative Litigation, Universal Demand Laws and Financial Reporting Decisions
2020-9-30
Authors: Dain C. Donelson (University of Iowa) Laura Kettell (The University of Texas at Austin) John M. McInnis (University of Texas at Austin) Sara Toynbee (University of Texas at Austin)
Topics
Audit + ComplianceAudit Fees -
Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?
2020-9-29
Authors:
Topics
Audit + ComplianceAudit Fees -
The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality
2020-9-29
Authors:
Topics
Audit + Compliance -
An Empirical Investigation of Non-GAAP Exclusion Quality Indicators
2020-9-25
Authors:
Topics
Corporate + LegalSEC Comment Letters -
The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment
2020-9-23
Authors:
Topics
Corporate + LegalLitigation -
Effects of Low Audit Quality Revelation on Audit Effort, Audit Quality, and Auditor Tenure
2020-9-16
Authors:
Topics
Audit + ComplianceAuditor Tenure -
Do REIT investors care? An Investigation Into the Market Response to the Public Release of SEC Comment Letter Correspondences
2020-9-15
Authors:
Topics
Corporate + LegalSEC Comment Letters -
Regulatory Transparency and the Alignment of Private and Public Enforcement
2020-9-3
Authors:
Topics
Corporate + LegalFinancial RestatementsSEC Comment Letters -
Are Critical Audit Matters Informative?
2020-9-2
Authors: Julia Klevak (QMA) Joshua Livnat (Stern School of Business, NYU) Duo Pei (Rutgers Business School) Kate Suslava (Bucknell University)
Topics
Accounting + OversightCritical Audit Matters -
Litigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report: Early U.S. Evidence
2020-9-1
Authors:
Topics
Accounting + OversightCritical Audit Matters -
Director Liability Protection and the Quality of Outside Directors
2020-8-19
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 + LegalLitigation -
Why Non-Accelerated Filers Voluntarily Comply with SOX 404b?
2020-8-15
Authors:
Topics
Audit + Compliance -
Auditor Response to Changing Risk: Money Market Funds During the Financial Crisis
2020-8-7
Authors:
Topics
Funds + Securities -
Corporate Governance and Earnings Management: A Quantile Regression Approach
2020-8-5
Authors:
Topics
-
On the SEC’s 2010 Enforcement Cooperation Program
2020-8-1
Authors: Andrew J.Leone (Northwestern University) Edward Xuejun Li (Baruch College) Michelle Liu (Hunter College)
Topics
-
The Effect of Board Governance and Internal Control on Investment Efficiency
2020-8-1
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
The Value of Auditor Industry Specialization – Evidence from a Structural Model
2020-8-1
Authors: Qiang Guo (University of Southern Denmark) Christopher Koch (Johannes Gutenberg University Mainz) Aiyong Zhu (Wuhan University)
Topics
Audit + ComplianceAudit Fees -
Auditor Information Spillovers and Company Operating Performance: Evidence from Targeted Auditor Switches
2020-7-31
Authors:
Topics
Audit + Compliance -
#Fail: Social Media, Firm Distress, and Going Concern Opinions
2020-7-24
Authors:
Topics
Audit + ComplianceAudit Opinions -
Tick Size and Financial Reporting Quality in Small‐Cap Firms:Evidence from a Natural Experiment
2020-7-17
Authors:
Topics
-
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations
2020-7-8
Authors:
Topics
-
Audit Partner Style in Key Audit Matter Reporting Decisions
2020-7-7
Authors:
Topics
EuropeKey Audit Matters -
The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
2020-7-2
Authors:
Topics
Accounting + OversightFinancial Restatements -
Accounting Quality and Alliance Contract Provisions
2020-7-1
Authors: Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)
Topics
Accounting + OversightFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Non-Financial Audits: Evidence from the Technology Sector
2020-7-1
Authors:
Topics
Audit + ComplianceAudit Fees -
Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
2020-7-1
Authors: Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)
Topics
Accounting + OversightInternal Controls (ICFR - SOX 404) -
Methodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences
2020-6-25
Authors:
Topics
Corporate + LegalTax -
Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?
2020-6-24
Authors:
Topics
Audit + ComplianceAudit Opinions -
When Does Forecasting GAAP Earnings Entail Unreasonable Effort?
2020-6-24
Authors:
Topics
Corporate + LegalSEC Comment Letters -
Does Advertising Improve Access to Capital for Small Businesses? Evidence from the JOBS Act
2020-6-23
Authors:
Topics
Corporate + LegalPrivate Placements -
Does Advertising Improve Access to Capital for Small Businesses? – Evidence from the JOBS Act
2020-6-23
Authors:
Topics
Private Placements -
Essays on the Role of Social Networks and Social Capital in Accounting and Finance
2020-6-23
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Trust of the Crowd and Audit Pricing
2020-6-21
Authors: Konan Chan (National Chengchi Unversity) Jianxin Cui (The University of Hong Kong, Faculty of Business and Economics) Weiyu Kuo (National Chengchi University) Tse-Chun Lin (The University of Hong Kong)
Topics
Corporate + LegalLitigation -
The Revival of Large Consulting Practices at the Big 4 and Audit Quality
2020-6-19
Authors: Dain C. Donelson (University of Texas at Austin) Matthew Ege (Texas A&M University) Andrew Imdieke (University of Notre Dame) Eldar Maksymov (Arizona State University)
Topics
Audit + ComplianceFinancial Restatements -
Audit Market Competition and Client Portfolio Risk
2020-6-16
Authors:
Topics
Audit + ComplianceAudit FeesAudit Opinions -
Financial Statement Comparability, Earnings Smoothing and Loanloss Provisioning in Banking
2020-6-16
Authors:
Topics
Audit + Compliance -
The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets
2020-6-12
Authors:
Topics
Tax -
Bank Regulation/Supervision and Bank Auditing
2020-6-11
Authors:
Topics
Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance
2020-6-9
Authors:
Topics
Financial Restatements -
Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance
2020-6-8
Authors:
Topics
Audit Fees -
Internal Control Quality and Bank Risk-Taking and Performance
2020-6-6
Authors: Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University) cyust@mays.tamu.edu
Topics
Internal Controls (ICFR - SOX 404) -
Audit Firm Tenure, Corporate Tax Avoidance, and Firm Value
2020-6-1
Authors:
Topics
Audit + Compliance -
Dual–Class Ownership Structure and Audit Fees
2020-5-23
Authors: Olesya Lobanova Suchi Mishra (Florida International University, Department of Finance) Kannan Raghunandan (Florida International University) Alexandre Aidov (Florida International University)
Topics
-
The Impact of the Sarbanes–Oxley Section 404(B) Exemption on Earnings Informativeness
2020-5-23
Authors:
Topics
-
Are the Big 4 Audit Firms Homogeneous? Further Evidence from Audit Pricing
2020-5-21
Authors:
Topics
Audit + ComplianceAudit Fees -
‘Pump and Dump’ through Media Tone: The Role of Cross-Blockholders in Corporate Litigation
2020-5-21
Authors:
Topics
Litigation -
Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts
2020-5-20
Authors: Katharine D. Drake (University of Arizona, Department of Accounting) Nathan C. Goldman (North Carolina State University, Department of Accounting) Stephen J. Lusch (Texas Christian University, Department of Accounting) Jaime J. Schmidt (University of Texas at Austin)
Topics
Critical Audit Matters -
Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
2020-5-19
Authors:
Topics
Financial RestatementsSEC Comment Letters -
Climate Risk and the Price of Audit Services: The Case of Drought
2020-5-18
Authors: Cameron Truong (Monash University) Mukesh Garg (Monash University) Christofer Adrian (Monash University)
Topics
-
Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?
2020-5-6
Authors:
Topics
Audit FeesFinancial Restatements -
Financial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime
2020-5-6
Authors:
Topics
Financial Restatements -
The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing
2020-5-4
Authors:
Topics
Auditor Tenure -
Characteristics of Managerial Tone Priced by Auditors: Evidence Based on Annual Letters to Shareholders of Large U.S. Firms
2020-5-1
Authors: Adam Greiner (University of Denver) Lorenzo Patelli (University of Denver) Matteo Pedrini (Catholic University of the Sacred Heart)
Topics
-
Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality
2020-4-30
Authors: Xi Ai (University of Tennessee, Haslam College of Business) Andrew Doucet (University of Tennessee, Haslam College of Business) Linda A. Myers (University of Tennessee, Haslam College of Business) Kathleen Schuchard (University of Tennessee)
Topics
Audit FeesMergers & Acquisitions -
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies
2020-4-28
Authors:
Topics
Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Client Concerns About Information Spillovers from Sharing Audit Partners
2020-4-27
Authors:
Topics
Audit + ComplianceFinancial Restatements -
All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing
2020-4-24
Authors:
Topics
Audit FeesAudit Opinions -
Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities
2020-4-22
Authors:
Topics
Government + Non-Profit (OIA) -
Capital Market Efficiency and Managerial Discretion over Accounting Choices: Evidence from the Relation between Stock Liquidity and Accrual-based Earnings Management
2020-4-16
Authors: Zhuo (June) Cheng (Hong Kong Polytechnic University, School of Accounting and Finance) Jing Fang (Hong Kong Polytechnic University)
Topics
Audit Fees -
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
2020-4-16
Authors:
Topics
Audit FeesAudit OpinionsAuditor Engagements -
Through the Grapevine: The Effect of CEO Network Centrality on Financial Reporting Quality
2020-4-16
Authors: Henry He Huang (Sy Syms School of Business, Yeshiva University) Chong Wang (School of Accounting and Finance, The Hong Kong Polytechnic University)
Topics
Audit + Compliance -
Through the Grapevine: The Effect of CFO Network Centrality on Financial Reporting Quality
2020-4-16
Authors:
Topics
Audit + Compliance -
State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight
2020-4-10
Authors:
Topics
SEC Comment Letters -
Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
2020-4-9
Authors:
Topics
Audit Fees -
The Distraction Effect of Non-Audit Services on Audit Quality
2020-4-7
Authors:
Topics
Financial Restatements -
Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis
2020-4-1
Authors:
Topics
Audit + ComplianceAudit OpinionsGoing Concerns -
The Influence of Audit Committee Expertise on Firms’ Internal Controls: Evidence from Mergers and Acquisitions
2020-4-1
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404
2020-4-1
Authors:
Topics
Audit + ComplianceInternal Controls (ICFR - SOX 404) -
Social Diversity of Audit Committees and Firms’ Financial Reporting Quality
2020-3-25
Authors: Robert Felix (University of Baltimore) Mikhail Pevzner (University of Baltimore, Merrick School of Business) Mengxin Zhao (Securities and Exchange Commission)
Topics
-
Audit Process, Private Information, and Insider Trading
2020-3-14
Authors: Salman Arif (Indiana University - Kelley School of Business - Department of Accounting) John Kepler (University of Pennsylvania - Accounting Department) Joseph H. Schroeder (Indiana University - Kelley School of Business - Department of Accounting) Daniel J. Taylor (University of Pennsylvania - The Wharton School)
Topics
Audit Opinions -
Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?
2020-3-2
Authors:
Topics
Audit Fees -
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
2020-3-1
Authors:
Topics
Audit + ComplianceAudit OpinionsCorporate + LegalGoing Concerns -
A Re-examination of Accruals Quality Following Restatements
2020-2-15
Authors:
Topics
Financial Restatements -
A Re‐examination of Accruals Quality Following Restatements
2020-2-15
Authors:
Topics
Financial Restatements -
Political Alignment and Audit Pricing
2020-2-12
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)
Topics
-
Are Legal Contingency Disclosures Useful? Evidence from Textual Analysis
2020-2-1
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
2020-2-1
Authors:
Topics
Audit Fees -
Mandatory Disclosure and Management Discretion: On the Case of Changes in Accounting Estimates
2020-2-1
Authors:
Topics
Accounting Estimates -
Where Do Shareholder Gains in Hedge Fund Activism Come From? Evidence from Employee Pension Plans
2020-2-1
Authors:
Topics
Shareholder Activism -
Building Common Approaches for Cybersecurity and Privacy in a Globalized World
2020-1-24
Authors:
Topics
Cybersecurity -
A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality
2020-1-23
Authors:
Topics
Financial RestatementsInternal Controls (ICFR - SOX 404) -
Does the Market Know? Going Concern Opinion Release and Firm Fundamentals
2020-1-22
Authors:
Topics
Audit OpinionsInvestment & Financial Institutions -
Dual-Class Ownership Structure and Audit Fees
2020-1-21
Authors: Olesya Lobanova (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria) Suchismita Mishra (Department of Finance - College of Business, Florida International University) Kannan Raghunandan (School of Accounting - College of Business, Florida International University) Alexandre Aidov (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria)
Topics
Audit Fees -
Materiality and the Length of Misstatement Detection Periods
2020-1-17
Authors:
Topics
Financial Restatements -
Dodd Frank Act: Reporting CEO Compensation Relationship to Worker Ratio and Firm Performance
2020-1-10
Authors: Mary Fischer (The University of Texas at Tyler) Jeffery Lindermoyer (Gollob Morgan Peddy PC)
Topics
Executive Compensation -
U.S. Political Corruption and Audit Fees
2020-1-4
Authors:
Topics
Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Does the Business Press Inform Investors of the Value of Big 4 Audits?
2020-1-1
Authors:
Topics
Auditor Ratification -
Can Auditors Become Over-Conservative? Evidence from the Investors’ Perception of Auditor Changes
2019-12-19
Authors:
Topics
Audit OpinionsAuditor Changes -
On the Benefits of Cross-Firm Ownership for Cumulative Innovation
2019-12-12
Authors:
Topics
Litigation -
The Capital Gains Lock-In Effect and Earnings Quality
2019-12-9
Authors: Stephen G. Dimmock (Nanyang Technological University - Division of Finance) Fan Feng (Shanghai Lixin University of Accounting and Finance) Huai Zhang (Nanyang Technological University)
Topics
Financial Restatements -
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements
2019-12-5
Authors:
Topics
Financial Restatements -
Female Rank-and-File Accounting Employees and Internal Control Quality
2019-12-5
Authors: Chuchu Liang (The Paul Merage School of Business - University of California, Irvine) Ben Lourie (The Paul Merage School of Business - University of California, Irvine) blourie@uci.edu P. Eric Yeung (Johnson Graduate School of Management, SC Johnson College of Business - Cornell University)
Topics
Internal Controls (ICFR - SOX 404) -
Restatements, Managerial Learning, and Optimal Reporting Bias
2019-11-30
Authors:
Topics
Financial Restatements -
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards
2019-11-21
Authors:
Topics
Out of Period Adjustments -
SEC Comment Letters on Firms’ Use of Non-GAAP Measures: The Determinants and Firms’ Responses
2019-11-19
Authors:
Topics
SEC Comment Letters -
Effects of Auditor- Provided Tax Services on Book- Tax Differences and on Investors’ Mispricing of Book- Tax Differences
2019-11-18
Authors: Bing Luo (San Francisco State University)
Topics
Audit FeesTax -
CEO Connectedness and the Cost of Equity Capital
2019-11-17
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Auditors’ Responses to Asset Redeployability
2019-11-13
Authors: Ferdinand A Gul (Deakin University) Karen Lai (Deakin University) Tongxia Li (Deakin University) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration)
Topics
Accounting + OversightAudit + ComplianceCorporate + LegalFinancial RestatementsLitigation -
Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?
2019-11-8
Authors:
Topics
PCAOB -
Foreign Cash Holdings, Corruption, and Internal Control Weakness: Evidence From U.S. Multinationals
2019-11-4
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Shareholders versus Stakeholders in Investor Activism: Value for Whom?
2019-11-4
Authors:
Topics
Shareholder Activism -
The Cost of Independence: Evidence from Companies’ Decisions to Dismiss Audit Firms as Tax-Service Providers
2019-11-4
Authors:
Topics
Tax -
Does Financial Reporting Misconduct Pay Off Even When Discovered?
2019-11-1
Authors: Dan Amiram (Tel Aviv University) Serene Huang (Columbia Business School) Shiva Rajgopal (Columbia Business School)
Topics
Financial RestatementsLitigation -
Does Shareholder Litigation Risk Cause Public Firms to Delist? Evidence from Securities Class Action Lawsuits
2019-11-1
Authors:
Topics
Litigation -
Managers’ Voluntary Disclosure Decisions and Business Press Attention
2019-11-1
Authors:
Topics
Litigation -
Misreporting as Strategic Experimentation: Theory and Evidence
2019-11-1
Authors:
Topics
Financial Restatements -
The SEC Filing Review Process: Insights from Accounting Research
2019-11-1
Authors:
Topics
SEC Comment Letters -
Do Type II Subsequent Events Impair Financial Reporting Quality?
2019-10-30
Authors: Keith Czerney (University of Missouri) Jaime J. Schmidt (The University of Texas at Austin) Anne M. Thompson (University of Illinois at Urbana–Champaign) Wei Zhu (University of Illinois at Urbana–Champaign)
Topics
-
When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct
2019-10-28
Authors:
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:
Topics
Cybersecurity -
The Impact of Financial Reporting Flexibility on Auditor Risk Judgment – Evidence from a Natural Experiment
2019-10-23
Authors:
Topics
Audit Fees -
CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?
2019-10-22
Authors:
Topics
Audit FeesInternal Controls (ICFR - SOX 404) -
The Effect of a Major Customer’s Information Quality on Its Supplier’s Investment Decisions
2019-10-22
Authors:
Topics
Financial Restatements -
Accounting Fundamentals and Systematic Risk: Corporate Failure over the Business Cycle
2019-10-21
Authors:
Topics
Corporate + Legal -
Board Structure, Director Expertise, and Advisory Role of Outside Directors
2019-10-21
Authors:
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)
Topics
-
The Case for Individual Audit Partner Accountability
2019-10-15
Authors: Colleen Honigsberg (Stanford Law School)
Topics
-
Do Local Constraints on Corporate Political Activities Really Bite? Evidence from Local Adoptions of the American Anti-Corruption Act
2019-10-12
Authors:
Topics
Audit + Compliance -
Material Weakness Disclosures and Restatements: Value of External Auditor Attestation
2019-9-27
Authors:
Topics
-
Accounting Comparability, Financial Reporting Quality, and the Pricing of Accruals
2019-9-18
Authors:
Topics
Financial Restatements -
Don’t Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job
2019-9-14
Authors:
Topics
Audit + ComplianceAudit FeesAudit OpinionsInternal Controls (ICFR - SOX 404) -
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring
2019-9-1
Authors: Jeffrey Pittman (Memorial University of Newfoundland) Yuping Zhao (C.T. Bauer College of Business, University of Houston)
Topics
Financial RestatementsInternal Controls (ICFR - SOX 404) -
U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies
2019-9-1
Authors:
Topics
Audit Fees -
The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
2019-8-30
Authors: Musaib Ashraf (University of Arizona, Department of Accounting) Paul N. Michas (University of Arizona, Department of Accounting) Dan Russomanno (University of Arizona, Department of Accounting)
Topics
Internal Controls (ICFR - SOX 404) -
Reporting Misstatements as Revisions: An Evaluation of Managers’ Use of Materiality Discretion
2019-8-29
Authors:
Topics
Financial Restatements -
Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?
2019-8-23
Authors:
Topics
-
Seeing Is Believing? Executives’ Facial Trustworthiness, Auditor Tenure, and Audit Fees
2019-8-21
Authors:
Topics
Audit Fees -
Credit Rating Agencies and Accounting Fraud Detection
2019-8-14
Authors:
Topics
Financial Restatements -
Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions
2019-8-7
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Salary Perception and Career Prospects in Audit Firms
2019-8-6
Authors: Ahmad Hammami (John Molson School of Business, Concordia University) Rucsandra Moldovan (John Molson School of Business, Concordia University) Elisabeth Peltier (John Molson School of Business, Concordia University)
Topics
-
The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements
2019-8-5
Authors:
Topics
Auditor ChangesFinancial RestatementsLitigation -
Internal Control Risk and Initial Audit Pricing
2019-8-1
Authors: Patricia Navarro (University of Nevada) Robin W. Roberts (University of Central Florida) Dana Wallace (University of Central Florida)
Topics
Internal Controls (ICFR - SOX 404) -
Auditor Competencies, Organizational Learning, and Audit Quality: Spillover Effects of Auditing Cross-Listed Clients
2019-7-31
Authors:
Topics
Audit + Compliance -
Evidence of Non-Compliance and Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items
2019-7-29
Authors:
Topics
SEC Comment Letters -
Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees
2019-7-17
Authors:
Topics
-
Disclosure Spillover: Evidence from Going-Private Activity
2019-7-1
Authors: Lisa Hinson (Fisher School of Accounting, University of Florida) Jeffery Piao (Fisher School of Accounting, University of Florida)
Topics
Audit Opinions -
Sharing Knowledge or Proprietary Information? An Examination of Audit Clients Who Share the Same Audit Partner
2019-7-1
Authors:
Topics
Audit FeesFinancial Restatements -
Internal Control Quality and Relationship-Specific Investments by Suppliers and Customers
2019-6-28
Authors:
Topics
-
Misclassification of Audit-Related Fees as a Measure of Internal Control Quality
2019-6-26
Authors: William Buslepp (E.J. Ourso College of Business, Louisiana State University) Joseph Legoria (E.J. Ourso College of Business, Louisiana State University) Regina Rosa (Department of Accounting, University of New Orleans) Dan Shaw (E.J. Ourso College of Business, Louisiana State University)
Topics
-
The Valley of Trust: The Effect of Relational Strength on Monitoring Quality
2019-6-24
Authors:
Topics
-
The Effect of Blockholder Board Representation on Debt Contracting
2019-6-19
Authors:
Topics
Audit FeesFinancial Restatements -
Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees
2019-6-2
Authors:
Topics
Audit FeesDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404) -
Tax Function Influence: The Case of Power and Status
2019-6-1
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
The Geographic Decentralization of Audit Firms and Audit Quality
2019-5-31
Authors: Matthew J.Beck (Michigan State University) Joshua L.Gunn (University of Pittsburgh) Nicholas Hallman (University of Texas at Austin)
Topics
-
The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302
2019-5-29
Authors:
Topics
-
Determinants and Consequences of Nonproprietary Voluntary Disclosure
2019-5-17
Authors: Todd D. Kravet (University of Connecticut - Department of Accounting) Frank Murphy (University of Connecticut - Department of Accounting) Sarah Parsons (University of Connecticut - Department of Accounting)
Topics
Litigation -
Banks’ Audit Committees, Audit Firm Alumni, and Fees Paid to Audit Firm
2019-5-14
Authors:
Topics
Audit Fees -
The Persistence and Pricing of Changes in Multinational Firms’ Foreign Cash Holdings
2019-5-14
Authors:
Topics
SEC Comment Letters -
Does Gender Diversity in the Boardroom Matter? Evidence from CEO Inside Debt Compensation
2019-5-6
Authors:
Topics
-
CSR Disclosure, Analyst Forecasts and Firm Value: Evidence from Financial Restatements
2019-5-4
Authors:
Topics
-
Activist Rookie Directors
2019-5-1
Authors: Jun-Koo Kang (Nanyang Technological University (NTU) - Nanyang Business School) Jungmin Kim (School of Accounting and Finance, Hong Kong Polytechnic University) Hyemin Kim (Nanyang Technological University - Division of Banking & Finance) Angie Low (Nanyang Technological University - Division of Banking & Finance)
Topics
-
Development of Audit Fees in the 21st Century – Evidence from the US Audit Market
2019-5-1
Authors:
Topics
Audit Fees -
The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition
2019-5-1
Authors: Andrew Kitto (University of Massachusetts Amherst)
Topics
Audit FeesAuditor Changes -
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
2019-4-24
Authors:
Topics
Audit FeesAudit OpinionsAuditor ChangesFinancial Restatements -
The Relative Influences of Officers and Auditors on Annual Report Textual Disclosures
2019-4-16
Authors:
Topics
Auditor ChangesGoing Concerns -
Detection Models for Unintentional Financial Restatements
2019-4-10
Authors:
Topics
Financial Restatements -
The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors
2019-4-3
Authors: Eric Condie (Georgia Institute of Technology) Kara Obermire (Oregon State University; Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)
Topics
Audit FeesFinancial Restatements -
Noncompliance with Non-Accounting Securities Regulations and GAAP Violations
2019-4-1
Authors:
Topics
-
Use of Independent Valuation Specialists in Valuing Employee Stock Options: Evidence from IPOs
2019-4-1
Authors: Michael D. Stuart (Vanderbilt University - Accounting) Richard H. Willis (Vanderbilt University - Accounting)
Topics
-
The Effect of Mandatory Audit Firm Rotation on Audit Quality, Audit Fees and Audit Market Concentration: Evidence from India
2019-3-26
Authors:
Topics
EuropeMarket Share -
Dynamics of Deterioration in Internal Control Reported under SOX 404
2019-3-9
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Auditor Style and Common Disclosure Deficiencies: Evidence from SEC Comment Letters
2019-3-1
Authors: Matthew Baugh (Arizona State University (ASU) - School of Accountancy) Roy Schmardebeck (The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management)
Topics
Auditor Changes -
U.S. Evidence from D&O Insurance on Agency Costs: Implications for Country-Specific Studies
2019-3-1
Authors:
Topics
Audit FeesDirector & Officer Changes -
Audit Firm Industry Sector Leader Geographic Location and Its Association With Audit Fees
2019-2-28
Authors:
Topics
Audit Fees -
Do Corporate Governance Measures Impact Audit Pricing of Smaller Firms? Evidence from the United States and New Zealand
2019-2-28
Authors: Umapathy Ananthanarayanan (New York Institute of Technology)
Topics
Audit Fees -
Does the JOBS Act Reduce Compliance Costs of Emerging Growth Companies? Theory and Evidence
2019-2-21
Authors:
Topics
-
Material Weakness Disclosures and Restatement Announcements: The Joint and Order Effects
2019-2-20
Authors:
Topics
-
Impact of the Disclosure of Audit Engagement Partners on Audit Quality: Evidence from the USA
2019-2-14
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Peer Group Choice and Chief Executive Officer Compensation
2019-2-11
Authors: David F. Larcker (Graduate School of Business Rock Center for Corporate Governance - Stanford University) Charles McClure (Booth School of Business - University of Chicago) Christina Zhu (The Wharton School - University of Pennsylvania)
Topics
Executive CompensationFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Science or Compliance: Will Section 404(b) Compliance Impede Innovation by Emerging Growth Companies in the Biotech Industry?
2019-2-11
Authors:
Topics
Audit FeesFinancial Restatements -
Evaluating the Effect of Industry Specialist Duration on Earnings Management
2019-2-5
Authors: Dennis M. Lopez (Department of Accounting, College of Business Administration- University of Texas at San Antonio) Jose Jay Vega (Gerald W. Schlief School of Accountancy- Stephen F. Austin State University)
Topics
-
How Does the Type of Equity Compensation of Audit Committee Affect Audit Fees?
2019-2-1
Authors:
Topics
-
The Long-Run Implications of Audit Committee Overboarding on Auditor Contracting and Financial Reporting Quality
2019-1-24
Authors:
Topics
Audit FeesAuditor Changes -
Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures
2019-1-23
Authors:
Topics
-
Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates
2019-1-9
Authors: Mark L. DeFond (Leventhal School of Accounting- University of Southern California) Jieying Zhang (The University of Texas at Dallas) Yuping Zhao (University of Houston)
Topics
Accounting EstimatesInvestment & Financial Institutions -
Corporate Social Responsibility: An Umbrella or a Puddle on a Rainy Day? Evidence Surrounding Corporate Financial Misconduct
2019-1-2
Authors:
Topics
Financial Restatements -
Audit Partners’ Risk Tolerance and the Impact on Audit Quality
2019-1-1
Authors: Jeffrey Pittman (Memorial University & Virginia Tech) Sarah E. Stein (Virginia Tech) Delia Valentine (Virginia Tech)
Topics
-
Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges
2018-12-31
Authors:
Topics
Litigation -
More Lemons, More Disclosure? The JOBS Act and Voluntary IPO Disclosure of Internal Controls
2018-12-22
Authors:
Topics
Auditor ChangesFinancial RestatementsSEC Comment Letters -
Internal Control Quality and Bank Performance During the Financial Crisis
2018-12-17
Authors: Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University)
Topics
-
Real Earnings Management Prior to CEO Turnovers
2018-12-16
Authors:
Topics
Director & Officer ChangesInvestment & Financial Institutions -
Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight
2018-12-14
Authors: Anne Schnader (Suffolk University) Jean C. Bedard (Bentley University) Nate Cannon (Texas State University)
Topics
-
Potential Consequences of U.S. Securities and Exchange Commission’s Replacement of the Quarterly Reporting Requirement for Semi-Annual Reporting
2018-12-14
Authors:
Topics
Audit Fees -
Changes in Accounting Estimates: Underlying Economic Reality or Earnings Management
2018-12-10
Authors:
Topics
Accounting Estimates -
Which Audit Input Matters? An Analysis of the Determinants of Audit Quality, Profitability, and Audit Fees Using PCAOB Data
2018-12-1
Authors:
Topics
Audit Fees -
Electronic Proxy Statement Dissemination and Shareholder Monitoring
2018-11-30
Authors:
Topics
Audit Opinions -
Do Corporate Insiders Use External Signals in Performance Evaluation? Evidence on SEC Comment Letters
2018-11-28
Authors:
Topics
Executive CompensationRevenue Recognition -
The Effect of Auditor Litigation Risk on Client Access to Bank Debt: Evidence from a Quasi-Experiment
2018-11-28
Authors:
Topics
Audit Opinions -
Types of Non Audit Service Fees and Earnings Response Coefficients in the Post-Sarbanes-Oxley Era
2018-11-15
Authors: Anthony Chen (Department of Accounting, Mihaylo College of Business and Economics, California State University) Hong Duong (Department of Accounting and Legal Studies, Perdue School of Business, Salisbury University) Anh Ngo (School of Business, Norfolk State University)
Topics
Audit Fees -
The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model
2018-11-14
Authors:
Topics
Financial Restatements -
Directors: Older and Wiser, or Too Old to Govern?
2018-11-11
Authors: Ronald Masulis (University of New South Wales) Cong Wang (The Chinese University of Hong Kong - Shenzhen) Fei Xie (University of Delaware) Shuran Zhang (Jinan University)
Topics
Financial Restatements -
Much Ado about Nothing: The (Lack of) Economic Impact of Data Privacy Breaches
2018-11-6
Authors:
Topics
-
Corporations under Probation: The Determinants and Consequences of the Monitorship Requirement in Regulatory Enforcement Actions
2018-11-2
Authors:
Topics
Audit FeesAuditor Changes -
The Information Content from Releases of the Deferred Tax Valuation Allowance
2018-11-2
Authors:
Topics
-
Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings
2018-11-1
Authors:
Topics
PCAOB -
Executive Integrity and Accounting Irregularities
2018-11-1
Authors:
Topics
Executive CompensationFinancial Restatements -
The Auditor‐To‐Client Revolving Door: A Structured Literature Review
2018-10-23
Authors: Amr Kotb (Zayed University) Hussein Halabi (Swansea University) Hany Elbardan (Bournemouth University)
Topics
-
The Impact of Audit Firms’ Characteristics on Audit Fees Following Information Security Breaches
2018-10-23
Authors:
Topics
-
The Role of Auditors in Merger and Acquisition Completion Time
2018-10-23
Authors: Salim Chahine (American University of Beirut - Olayan School of Business) Iftekhar Hasan (Fordham University - Gabelli School of Business; Bank of Finland) Mohamad Mazboudi (American University of Beirut)
Topics
-
Is Good Advice Hard to Find? The Impact of Director Connectedness on Financing and Investment
2018-10-20
Authors:
Topics
Director & Officer Changes -
What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
2018-10-16
Authors:
Topics
Audit OpinionsFinancial RestatementsTax -
Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors:
Topics
Audit + ComplianceAuditor ChangesDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)SEC Comment Letters -
Do Companies Engage in Auditor Shopping to Conceal Misreporting? Evidence from Financial Misstatements
2018-10-5
Authors:
Topics
Director & Officer ChangesFinancial Restatements -
Exploring the Fraud Triangle’s Third Dimension: Rationalization as Revealed by Verbal and Visual Cues
2018-10-4
Authors: Pascale Lapointe-Antunes (Goodman School of Business- Brock University) Kevin Veenstra (DeGroote School of Business- McMaster University) Kareen Brown (Goodman School of Business- Brock University) Heather Li (Nanyang Business School- Nanyang Technological University)
Topics
Audit FeesInternal Controls (ICFR - SOX 404) -
Managerial Networks and Shareholder Value: Evidence from Sudden Deaths
2018-10-2
Authors: Kirsten Tangaa Nielsen (University of St.Gallen - School of Finance) Felix von Meyerinck (University of St.Gallen - School of Finance)
Topics
Director & Officer Changes -
The Changing Landscape of Auditor Liability
2018-10-1
Authors:
Topics
Audit FeesFinancial RestatementsLitigation -
Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality
2018-9-28
Authors:
Topics
Audit CommitteesAudit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
SEC Monitoring of Foreign Firms’ Disclosures in the Presence of Foreign Regulators
2018-9-27
Authors:
Topics
-
Increasing Auditor Recognition of Goodwill Impairment Losses
2018-9-24
Authors:
Topics
Audit FeesAudit Opinions -
Peer Pressure in Corporate Earnings Management
2018-9-20
Authors: Constantin Charles (University of Southern California) Felix von Meyerinck (University of St. Gallen) Markus Schmid (University of St. Gallen)
Topics
Audit + ComplianceFinancial Restatements -
Using Google Searches of Firm Products to Assess Revenue Quality and Detect Revenue Management
2018-9-20
Authors:
Topics
Financial Restatements -
How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior?
2018-9-12
Authors:
Topics
Audit FeesAudit OpinionsFinancial Restatements -
Clawback Provisions, Executive Pay, and Accounting Manipulation
2018-9-11
Authors: Alvaro Remesal (CUNEF)
Topics
Financial RestatementsLegal FeesLitigation -
Securities Litigation Environments and Bank Lending: Evidence From the Courts
2018-9-10
Authors:
Topics
Audit Fees -
Audit Market Dynamics and Auditors’ Remuneration of Listed Companies In East Africa
2018-9-7
Authors:
Topics
EuropeMarket Share -
Do Auditors Listen to the Business Press? Negative Media Sentiment and Audit Pricing
2018-9-1
Authors: Md Safayat Hossain (School of Accounting, Florida International University) Hasibul Chowdhury (UQ Business School, The University of Queensland Brisbane) Kartick Gupta (University of South Australia Business School The University of South Australia Adelaide, South Australia)
Topics
Audit Fees -
Does Brand Equity Diminish Earnings Management and Accounting Irregularities?
2018-9-1
Authors:
Topics
Financial Restatements -
How Do Auditors View Corporate Culture? The Effect of Collaboration Culture on Audit Fees
2018-9-1
Authors:
Topics
Audit Opinions -
The Use and Characteristics of Component Auditors: Implications for U.S. Audits
2018-9-1
Authors:
Topics
Audit FeesDisclosure Controls (SOX 302)Financial RestatementsInternal Controls (ICFR - SOX 404) -
Evidence of a Nonlinear Association Between Audit Office Provision of Non-Audit Services and Audit Quality
2018-8-30
Authors: Erik L. Beardsley (University of Notre Dame) Andrew Imdieke (University of Notre Dame) Thomas C. Omer (University of Nebraska-Lincoln)
Topics
Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Higher Audit Quality and Higher Restatement Rates: An Examination of Big Four Auditee Restatements
2018-8-29
Authors:
Topics
Financial RestatementsInternal Controls (ICFR - SOX 404) -
The Effect of Auditor-Provided Regulatory Advisory Services on Financial Reporting Quality: Evidence from the Dodd-Frank Act
2018-8-27
Authors:
Topics
Audit Fees -
Shareholder Activism and Changes in Audit Committee Composition
2018-8-24
Authors:
Topics
Audit Opinions -
The Price of Stock Liquidity: The Effect of Investor Disagreement on Audit Risk
2018-8-21
Authors:
Topics
Audit FeesAudit OpinionsFinancial Restatements -
Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments
2018-8-20
Authors:
Topics
-
Does Financial Reporting Quality Vary Across Firm Life Cycle?
2018-8-14
Authors:
Topics
Financial Restatements -
Financial Restatements: Trends, Reasons for Occurrence, and Consequences -A Survey of the Literature
2018-8-13
Authors:
Topics
Financial Restatements -
Inelastic Labor Markets and Directors’ Reputational Incentives
2018-8-7
Authors: Chris Armstrong University of Pennsylvania - Accounting Department John D. Kepler Stanford Graduate School of Business David Tsui University of Southern California - Marshall School of Business
Topics
-
The Scope of Audit Committee Oversight and Financial Reporting Reliability: Are Audit Committees Overloaded?
2018-8-6
Authors:
Topics
Audit FeesFinancial Restatements -
Nonfinancial Risk Disclosure & the Costs of Private Ordering
2018-8-3
Authors: Virginia Harper Ho
Topics
-
Implications of Audit Office Resource Allocation Shocks: Evidence from Late 10-K Filings
2018-8-1
Authors:
Topics
Audit OpinionsFinancial Restatements -
Investor Reactions to Restatements Conditional on Disclosure of Internal Control Weaknesses
2018-8-1
Authors:
Topics
-
Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions
2018-7-26
Authors:
Topics
-
At the Intersection of Incentive and Opportunity: Institutional Investors and Informed Trading
2018-7-23
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Small Audit Firm Mergers in the United States: Determinants and Consequences
2018-7-21
Authors:
Topics
Mergers & Acquisitions -
A Matter of Appearances: Does Financial Expertise Help Audit Committees to Look Beyond the Superficial When Selecting and Compensating Auditors?
2018-7-1
Authors: Matthew Baugh (Arizona State University - Tempe) Nicholas Hallman (University of Texas at Austin) Steven J. Kachelmeier (University of Texas at Austin)
Topics
Audit Fees -
Board Gender Diversity and CEO Inside Debt Compensation
2018-7-1
Authors:
Topics
Executive Compensation -
Corporate Governance and Internal Controls: A Case Study from Greece
2018-7-1
Authors: Andreas G. Koutoupis (University of the Aegean & Hellenic Open University) Evangelia Pappa (Panteion University of Social and Political Sciences, Greece)
Topics
Internal Controls (ICFR - SOX 404) -
Dancing with Shackles On: Compensation Recovery and Corporate Investment
2018-7-1
Authors:
Topics
Financial RestatementsLitigation -
Essays on Foreign Firms Listed in the United States
2018-7-1
Authors:
Topics
Disclosure Controls (SOX 302)Financial RestatementsSEC Comment Letters -
The Use of Computer-Assisted Audit Tools and Techniques by Portuguese Internal Auditors
2018-7-1
Authors:
Topics
-
Occurrence and Consequences of Surprise Internal Control Disclosures
2018-6-27
Authors:
Topics
Disclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404) -
Investors’ Perceptions of Activism Via Voting: Evidence from Contentious Shareholder Meetings
2018-6-8
Authors: Francois Brochet (Boston University - Department of Accounting) Fabrizio Ferri (Columbia University- Associate Professor) Gregory S. Miller (University of Michigan, Stephen M. Ross School of Business)
Topics
Financial Restatements -
SEC’s Cybersecurity Disclosure Guidance and Disclosed Cybersecurity Risk Factors
2018-6-1
Authors: He Li (Southwestern University of Finance and Economic) Won Gyun No (State University of New Jersey) Tawei Wang (Driehaus College of Business, DePaul University)
Topics
-
Studies on the Capital Market Consequences of Financial Reporting Weaknesses
2018-6-1
Authors:
Topics
Auditor ChangesFinancial Restatements -
Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?
2018-5-31
Authors:
Topics
-
The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews
2018-5-25
Authors:
Topics
-
Non-GAAP Images, Press Release Prominence, and Investors’ Reliance on Non-GAAP Earnings
2018-5-6
Authors:
Topics
-
Audit Firm Reputation and Perceived Audit Quality: Evidence from Envelopegate
2018-5-2
Authors: Beau Grant Barnes (Washington State University) Marc Cussatt (Washington State University) Nancy L. Harp (Clemson University)
Topics
Audit Opinions -
Company Reputation and Auditor Choice: Evidence from Fortune 1000 Companies
2018-5-1
Authors: Xuan Huang (Cal State Long Beach) Fei Kang (Cal Poly Pomona)
Topics
-
High Non-GAAP Earnings Predict Abnormally High CEO Pay
2018-5-1
Authors:
Topics
Executive Compensation -
Rehiring the Retired: An Examination of Double Dipping in Public School Districts
2018-5-1
Authors:
Topics
-
The Utilization and Effect of Information Transfer in Auditing: Among Audit Engagement Teams, Audit Clients, and Supply Chain Partners
2018-5-1
Authors:
Topics
Audit FeesAudit OpinionsFinancial Restatements -
Anticipation and Reaction to Going Concern Modified Audit Opinions by Sophisticated Investors
2018-4-26
Authors:
Topics
Audit Opinions -
Managerial Ability and the Accuracy of the Going Concern Opinion
2018-4-16
Authors: Nathan Robert Berglund (Mississippi State University) Don Herrmann (Oklahoma State University) Bradley P. Lawson (Oklahoma State University)
Topics
-
Investor Response to Tax Related SEC Comment Letters
2018-4-6
Authors: Alexander Edwards (University of Toronto - Rotman School of Management) Kenneth J. Klassen (University of Waterloo - School of Accounting and Finance) Karen Pinto (University of Waterloo - University of Waterloo, Faculty of Arts, School of Accounting and Finance, Students)
Topics
-
Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity
2018-4-1
Authors: Antoinette L Smith (Florida International University) Yibo Zhang (Miami University) Peter C. Kipp (University of North Texas)
Topics
-
Corporate Culture and Mergers and Acquisitions: Evidence from Machine Learning
2018-4-1
Authors:
Topics
Financial Restatements -
Data Mining Techniques to Identify Financial Restatements
2018-4-1
Authors:
Topics
Financial Restatements -
Do Non-GAAP Earnings Influence Real Activities and Accounting Choices?
2018-4-1
Authors:
Topics
Director & Officer ChangesInternal Controls (ICFR - SOX 404) -
Why Are Firms Sold? Disentangling Target Motives and Bidders’ Selection of Targets
2018-4-1
Authors:
Topics
Shareholder Activism -
The Effect of Audit Quality on a Firm’s Internal Information Environment: Evidence from Group Audits
2018-3-27
Authors: Tom Adams (University of Connecticut- School of Business) Ying Zhou (University of Connecticut- School of Business)
Topics
-
Fee Competition Among Big 4 Auditors and Audit Quality
2018-3-8
Authors: Sharad Asthana (College of Business, The University of Texas at San Antonio, San Antonio) Inder Khurana (School of Accountancy, University of Missouri, Columbia) K. K. Raman (College of Business, The University of Texas at San Antonio, San Antonio)
Topics
-
Going-Concern Opinion Decisions on Bankrupt Clients: Evidence of Long-Lasting Auditor Conservatism?
2018-3-1
Authors: William J. Read (Bentley University, United States) Ari Yezegel (Bentley University, United States)
Topics
-
The Changing Landscape of Auditor Liability
2018-3-1
Authors:
Topics
Audit FeesFinancial RestatementsLitigation -
The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality
2018-3-1
Authors:
Topics
Audit FeesAudit OpinionsAuditor ChangesInternal Controls (ICFR - SOX 404)Market Share -
Do Debt Covenant Violations Serve as a Risk Factor of Ineffective Internal Control?
2018-2-17
Authors:
Topics
-
Using Sec Edgar Views to Measure Competition Among Big 4 Auditors
2018-2-15
Authors: Nicholas Hallman (University of Texas at Austin) Antonis Kartapanis (The University of Texas at Austin) Jaime J. Schmidt (University of Texas at Austin)
Topics
-
No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality–Free Responses to Survey on Author Discretion
2018-2-13
Authors: Robert J. Bloomfield (Cornell University - Samuel Curtis Johnson Graduate School of Management) Kristina M. Rennekamp (Cornell University - Department of Accounting) Blake A. Steenhoven (Cornell University Samuel Curtis Johnson Graduate School of Management)
Topics
-
The Impact of Audit Firm Office M&A on Subsequent Office Audit Effectiveness and Efficiency
2018-2-9
Authors:
Topics
-
Determinants and Consequences of Timely Asset Impairments During the Financial Crisis
2018-2-8
Authors:
Topics
-
Court Stringency and Voluntary Restatements
2018-2-1
Authors: C.S. Agnes Cheng (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong) Henry He Huang (SySyms School of Business Yeshiva University) Zhen Lei (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong) Haitian Lu (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong)
Topics
Financial RestatementsInternal Controls (ICFR - SOX 404)Litigation -
Do Director Networks Help Manager Plan and Forecast Better?
2018-2-1
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Do Firms Underreport Information on Cyber-attacks? Evidence from Capital Markets
2018-2-1
Authors: Eli Amir (Tel Aviv University and City University of London) Shai Levi (Tel Aviv University) Tsafrir Livne (Kenan-Flagler Business School, University of North Carolina)
Topics
-
The Expanding Role of the CFO: Do Outside Directorships Facilitate Strategic Learning?
2018-2-1
Authors:
Topics
Director & Officer Changes -
The Information Content of Disclosure Controls and Procedures Deficiencies
2018-2-1
Authors:
Topics
Disclosure Controls (SOX 302) -
The Information Content of Sarbanes-Oxley in Predicting Security Breaches
2018-2-1
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality
2018-1-31
Authors:
Topics
-
The Effect of Operating Lease Capitalization to Audit Fees
2018-1-29
Authors: Linda Aikala (Aalto University)
Topics
Audit Fees -
Does Audit Committee Reporting Need to Be Improved? Evidence from a Large-Scale Textual Analysis
2018-1-28
Authors:
Topics
-
IT Does Matter: The Folly of Ignoring IT Material Weaknesses
2018-1-26
Authors: Gene Kim (Gene Kim & Associates) Vernon Richardson (University of Arkansas) Marcia Weidenmier Watson (The University of North Carolina at Charlotte)
Topics
-
Do Auditors Recognize the Potential Dark Side of Executives’ Accounting Competence?
2018-1-25
Authors:
Topics
-
The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation
2018-1-22
Authors:
Topics
-
Implications of Clawback Adoption in Executive Compensation Contracts: A Survey of Recent Research
2018-1-18
Authors:
Topics
-
The Impact of Top Executive Gender on Asset Prices: Evidence from Stock Price Crash Risk
2018-1-18
Authors:
Topics
-
Why does CEO turnover lead to CFO turnover?
2018-1-15
Authors: Bakhtear Talukdar (Assistant Professor Department of Finance and Business Law University of Wisconsin – Whitewater) Sabur Mollah (Professor of Accounting and Finance School of Management, Swansea University, UK.) Suchismita Mishra (Associate Professor Department of Finance College of Business Florida International University)
Topics
Financial Restatements -
CEO Political Ideology and Financial Reporting Quality
2018-1-1
Authors: Avishek Bhandari (University of Wisconsin - Whitewater) Joanna Golden (University of Memphis) Maya Thevenot (Florida Atlantic University)
Topics
-
Noise Trading, Slow Diffusion of Information, and Short-Term Reversals: A Fundamental Analysis Approach
2017-12-26
Authors:
Topics
-
Employee Satisfaction in Accounting Firms, Work-Life Balance, Turnover, and Audit Quality
2017-12-21
Authors:
Topics
-
Director Connectedness: Monitoring Efficacy and Career Prospects
2017-12-17
Authors: Vincent Intintoli (Clemson University) Kathleen M. Kahle (University of Arizona - Department of Finance) Wanli Zhao (Renmin University of China)
Topics
Director & Officer ChangesFinancial Restatements -
Does Insider Trading Affect Auditors’ Risk Assessments? Evidence from Audit Pricing
2017-12-17
Authors:
Topics
-
Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG’s Tax and/or Audit Practices?
2017-12-14
Authors: Matthew Baugh University of Missouri-Columbia Jeff P. Boone University of Texas – San Antonio Jeffery.Boone@utsa.edu Inder K. Khurana (University of Missouri-Columbia) K. K. Raman (University of Texas – San Antonio)
Topics
-
A Proposal for Distinguishing Liabilities from Equity: Internal Capital Versus External Capital
2017-12-12
Authors:
Topics
-
An Empirical Model of Long-Term Contracting with Manipulation
2017-12-4
Authors:
Topics
Financial Restatements -
SEC Filings, Regulatory Deadlines, and Capital Market Consequences
2017-12-3
Authors:
Topics
Investment & Financial InstitutionsLate Filings -
Are Earnings Strings Restrained After SOX?
2017-12-1
Authors: Mark Kohlbeck (Florida Atlantic University Boca Raton United States) Jomo Sankara (Illinois State University Normal United States) Errol Stewart (Georgia Southern University Statesboro United States)
Topics
-
Management Implications of Gender Decision Biases in Financial Markets Contexts: A Systematic Review
2017-12-1
Authors:
Topics
-
Nonprofessional Investor Perceptions of the Partial Remediation of IT and non-IT Control Weaknesses: An Experimental Investigation
2017-12-1
Authors: Amanuel F. Tadesse (Department of Accounting, University of New Orleans) Uday S. Murthy (Lynn Pippenger School of Accountancy, University of South Florida)
Topics
-
The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model
2017-12-1
Authors:
Topics
Auditor Changes -
Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias?
2017-11-29
Authors:
Topics
-
Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees
2017-11-28
Authors:
Topics
Audit Fees -
The Association between Changes in Accounting Estimates and Accounting Restatements
2017-11-27
Authors:
Topics
Accounting + OversightAudit + ComplianceFinancial Restatements -
Internal Information Quality and Capital Allocation within Conglomerates
2017-11-17
Authors:
Topics
Disclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404) -
Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits
2017-11-14
Authors:
Topics
Corporate + Legal -
Audit Quality Across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions
2017-11-10
Authors: Joseph Legoria (E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA) Gina Rosa (Department of Accounting, University of New Orleans, New Orleans, LA 70148, United States) Jared S.Soileau (E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA)
Topics
-
Audit Quality Across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions
2017-11-10
Authors:
Topics
Audit Fees -
International Evidence on Economic Policy Uncertainty and Asymmetric Adjustment of Audit Pricing
2017-11-9
Authors: Min Zhang (School of Business - Renmin University of China) Haoran Xu (School of Business - Renmin University of China) Lijing Tong (School of Business - Renmin University of China) Tingting Ye (School of Accounting - Shanghai Lixin University of Accounting and Finance)
Topics
-
The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality
2017-11-9
Authors:
Topics
Financial RestatementsSEC Comment Letters -
The Association between Internal Information Quality and State Tax Planning
2017-11-8
Authors:
Topics
Audit Opinions -
Characteristics of Financial Restatements and Frauds An Analysis of Corporate Reporting Quality from 2000–2014
2017-11-1
Authors: Fatima Alali (Mihaylo College of Business and Economics, California State University, Fullerton, Fullerton, Calif) Sophia I-Ling Wang (Mihaylo College of Business and Economics, California State University, Fullerton, Fullerton, Calif)
Topics
Financial Restatements -
Do the SEC Whistleblower Provisions of Dodd-Frank Deter Aggressive Financial Reporting?
2017-11-1
Authors:
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Client Corruption Culture and External Auditor Monitoring
2017-10-30
Authors: Tracy Gu (The University of Hong Kong, Accounting Division, Faculty of Business and Economics) Xiaoding Liu (University of Oregon - Department of Finance)
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Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Examining the Examiners: SEC Effectiveness in Identifying Financial Reporting Errors
2017-10-20
Authors:
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Essays On Politically Connected Firms
2017-10-7
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Audit FeesAudit OpinionsAuditor ChangesDisclosure Controls (SOX 302)Financial Restatements -
The Effectiveness of SEC Enforcement in Deterring Financial Misconduct
2017-10-2
Authors:
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Financial Restatements -
Audit Quality and Attributes of Management Earnings Forecasts
2017-10-1
Authors: Yu-Ho Chi (University of North Caroline at Pembroke Pembroke United States ) David A Ziebart (University of Kentucky Lexington United States )
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Examining Upper Echelons Managers’ Characteristics on Financial Restatements
2017-10-1
Authors:
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Financial Restatements -
The Importance of Director External and Internal Social Networks to Stock Price Crash Risk
2017-10-1
Authors:
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The Intellectual Property Holding Company: Tax Use and Abuse from Victoria’s Secret to Apple
2017-10-1
Authors:
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Financial Restatements -
U.S. Worldwide Taxation and Domestic Mergers and Acquisitions
2017-9-29
Authors: Jeremiah Harris (Kent State University) William O’Brien (The University of Illinois at Chicago)
Topics
Audit Opinions -
Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?
2017-9-27
Authors:
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Audit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404) -
CEO/CFO Turnover and Subsequent Remediation of Information Technology Material Weaknesses
2017-9-20
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Auditor Benchmarking of Client Disclosures
2017-9-14
Authors:
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Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404) -
An Examination of the Effects of Change in Committee Chair on Audit Quality
2017-9-7
Authors: Izhar Haq (Associate Professor, Long Island University) Teresa Lang (Full Professor, Auburn University Montgomery) Hongkang Xu (Assistant Professor, University of Massachusetts Dartmouth)
Topics
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Motivating Capital Investment by Using the Audit Process to Increase Financial Transparency
2017-9-7
Authors:
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Audit Fees -
The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms
2017-9-7
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Audit Deficiency and Auditor Workload: Evidence from PCAOB Triennially Inspected Firms
2017-9-1
Authors: C Janie Chang (San Diego State University San Diego United States) Yan Luo (San Diego State University San Diego United States) Linying Zhou (California State University, San Marcos San Marcos United States)
Topics
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Disclosure Effects of the PCAOB Part II Reports
2017-9-1
Authors: Ifeoma Udeh (Department of Accounting, Martha and Spencer Love School of Business, Elon University, Elon, North Carolina, USA)
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Auditors’ Diversified Experience and Audit Characteristics
2017-9-1
Authors: Bill Francis (Lally School of Management Rensselaer Polytechnic Institute) Qiang Wu (Lally School of Management Rensselaer Polytechnic Institute) Ibrahim Siraj (College of Management Long Island University)
Topics
Audit OpinionsFinancial Restatements -
Does Auditor Regulatory Oversight Affect Corporate Financing and Investment Decisions?
2017-9-1
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Post-SOX Downward Auditor Switches and Their Impacts on the Nonprofit Audit Market
2017-9-1
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The Influence of Auditor Provided Tax Planning and Tax Compliance Services in the “Tax Transparency Era”
2017-9-1
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Audit FeesAudit Opinions -
Unfair Labor Practice Charges and Audit Fees
2017-9-1
Authors:
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Audit FeesAudit OpinionsFinancial Restatements -
Patent Success, Patent Holdup and the Structure of Property Rights
2017-8-29
Authors:
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Litigation -
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
2017-8-23
Authors:
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Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Why Do Firms Sell Out? Separating Targets’ Motives from Bidders’ Selection of Targets in M&A
2017-8-23
Authors:
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Shareholder Activism -
Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature
2017-8-22
Authors: Dan Amiram (Columbia Business School - Accounting, Business Law & Taxation) Zahn Bozanic (Ohio State University (OSU) - Fisher College of Business) James D. Cox (Duke University School of Law) Quentin Dupont (University of Washington - Michael G. Foster School of Business) Jonathan M. Karpoff (University of Washington - Michael G. Foster School of Business) Richard G. Sloan (University of California, Berkeley - Accounting Group; University of Southern California - Leventhal School of Accounting)
Topics
Financial Restatements -
Company Stock Price Reactions to the 2016 Election Shock: Trump, Taxes, and Trade
2017-8-17
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Indefinitely Reinvested Foreign Earnings -
Do Mutual Fund Investors Care about Auditor Quality?
2017-8-12
Authors: Bradley A. Goldie (Miami University, Farmer School of Business, Oxford, OH) Lei Li (University of Kansas, Lawrence, KS) Adi Masli (University of Kansas, Lawrence, KS)
Topics
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A Haven by Any Other Name: The Role of Tax Holidays In Corporate Tax Avoidance
2017-8-1
Authors: Travis Chow (Singapore Management University) Jeffrey L. Hoopes (University of North Carolina at Chapel Hill) Edward L. Maydew (University of North Carolina at Chapel Hill)
Topics
Tax -
Audit Committee Expertise: An Examination of the Post-SOX Era
2017-8-1
Authors:
Topics
Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Does Industry-level Information Affect Auditors’ Assessment of Client-level Risk?
2017-8-1
Authors:
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Financial Restatements -
Internal Control Weaknesses and Financial Reporting Fraud
2017-8-1
Authors:
Topics
Auditor ChangesFinancial RestatementsInternal Controls (ICFR - SOX 404) -
Investors’ Trust in Companies and Financial Report Misstatements
2017-8-1
Authors:
Topics
Financial Restatements -
Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry
2017-7-19
Authors: Daniel Aobdia (Northwestern University - Kellogg School of Management) Anup Srivastava (Tuck School of Business at Dartmouth)
Topics
Audit FeesAudit OpinionsInternal Controls (ICFR - SOX 404) -
The Dark Side of Hedge Fund Activism: Evidence from Employee Pension Plans
2017-7-14
Authors:
Topics
Shareholder Activism -
Do Bank Regulation and Supervision Displace Bank Auditing?
2017-7-1
Authors: Aloke (Al) Ghosh (Fulbright Distinguished Chair Zicklin School of Business Baruch College, City University of New York) Henry Jarva (Assistant Professor Department of Accounting Aalto University School of Business) Stephen G. Ryan (Professor of Accounting Stern School of Business, New York University)
Topics
Auditor ChangesInternal Controls (ICFR - SOX 404) -
Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates
2017-7-1
Authors:
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Financial Restatements -
External Monitoring and Returns to Hedge Fund Activist Campaigns
2017-7-1
Authors:
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Shareholder Activism -
To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice
2017-6-30
Authors: Kenneth L. Bills (University of Arkansas) Matthew Cobabe (Virginia Tech) Jeffrey Pittman (Memorial University of Newfoundland (MNU) - Faculty of Business Administration) Sarah E. Stein (Virginia Tech)
Topics
Audit Fees -
The Scale and Scope of the Client Portfolio and Audit Pricing at the Individual Auditor Level: Evidence from China
2017-6-28
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Audit Opinions -
Credit Default Swaps on Corporate Debt and the Pricing of Audit Services
2017-6-27
Authors:
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Audit FeesAudit Opinions -
Audit Firms as Networks of Offices
2017-6-19
Authors: Scott E. Seavey (University of Nebraska - Lincoln) Michael J. Imhof (Wichita State University) Tiffany J. Westfall (Ball State University)
Topics
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Audit Partner Identification: Early Evidence from U.S. Form AP Filings
2017-6-1
Authors: Jenna J. Burke (University of Colorado at Denver) Rani Hoitash (Bentley University - Department of Accountancy) Udi Hoitash (Northeastern University - Accounting Group)
Topics
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Stock Price Crash Risk and Internal Control Weakness: Presence vs. Disclosure Effect
2017-5-31
Authors:
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Auditor Dismissals: Opaque Disclosures and the Light of Timing
2017-5-1
Authors: Jeffrey J. Burks (University of Notre Dame) Jennifer Sustersic Stevens (Ohio University)
Topics
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Corporate Governance: Overview, Case Studies, and Reforms
2017-5-1
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Financial Restatements -
Material Weakness Discovery Lag and Misstatement Risk in a Constrained Control Testing Environment
2017-5-1
Authors: Christopher Gorham Calvin (Department of Business Administration Duke University)
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Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases
2017-4-27
Authors:
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Measuring Accounting Reporting Complexity with XBRL
2017-4-12
Authors: Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University)
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Is Operational Control Risk Informative of Financial Reporting Deficiencies?
2017-4-11
Authors:
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Is the SEC Captured? Evidence from Comment-Letter Reviews
2017-4-5
Authors: Jonas Heese (Harvard Business School) Mozaffar Khan (University of Minnesota - Twin Cities - Carlson School of Management) Karthik Ramanna (Harvard University - Harvard Business School; University of Oxford - Blavatnik School of Government)
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Estimates and Inferences in Accounting Panel Data Sets: Comparing Approaches
2017-4-1
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The Impact of IFRS Versus U.S. GAAP on Audit Fees and Going Concern Opinions: Evidence from U.S.-Listed Foreign Firms
2017-3-29
Authors:
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Audit Fees -
The Impact of Litigation Risk on Auditor Pricing Behavior: Evidence from Reverse Mergers
2017-3-20
Authors:
Topics
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The Timing of Auditor Hiring: Determinants and Consequences
2017-3-13
Authors: Angel Arturo Pacheco-Paredes (Florida International University) Dasaratha V. Rama (Florida International University) Clark M. Wheatley (Florida International University)
Topics
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The CDS Market Reaction to Restatement Announcements
2017-3-4
Authors: Lijing Du (College of Business and Economics, Towson University, Towson)
Topics
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Client-based Measure of the Audit Office Reputation
2017-3-1
Authors: Sharad Asthana (Department of Accounting, College of Business, University of Texas at San Antonio, TX) Rachana Kalelkar (Department Accounting, School of Business Administration, University of Houston-Victoria, TX)
Topics
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Risk Fact or Fiction: The Information Content of Risk Factor Disclosure
2017-3-1
Authors:
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SEC Comment Letters -
The Effect of Auditing Standard No.5 on Audit Delay and Audit Fees
2017-3-1
Authors:
Topics
Audit OpinionsInternal Controls (ICFR - SOX 404) -
The Influence of Regulation Affecting Non-GAAP Reporting on Executive Compensation Contracting
2017-3-1
Authors:
Topics
Non-GAAP -
Accounting Standard Precision, Corporate Governance, and Accounting Restatements
2017-2-16
Authors:
Topics
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Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, and Turnover Intentions Among Internal Auditors
2017-2-1
Authors: Toccara Jeneshia Lee (Walden University)
Topics
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The Effect of Office-Level Factors on Audit Quality
2017-2-1
Authors:
Topics
Financial RestatementsSEC Comment Letters -
Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality
2017-1-12
Authors: Kathleen A. Bentley-Goode (UNSW Australia) Nathan J. Newton (University of Missouri-Columbia) Anne M. Thompson (The University of Illinois at Urbana-Champaign)
Topics
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Auditor Reverse Merger Expertise: Evidence from Chinese Reverse Merger Companies
2017-1-11
Authors:
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SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements
2017-1-11
Authors: Yuping Zhao (University of Houston) Jean C. Bedard (Bentley University) Rani Hoitash (Bentley University)
Topics
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Auditor-Induced Accounting Comparability and Earnings Quality
2017-1-1
Authors: G.M. Muller (Erasmus University Rotterdam School of Economics Department)
Topics
Audit FeesAuditor Changes -
How Does International Earnings Smoothing Vary with Managerial Ability?
2017-1-1
Authors: Peter Demerjian (University of Washington) Melissa Lewis-Western (Brigham Young University) Sarah McVay (University of Washington)
Topics
Director & Officer Changes -
The Consequences of Bank Reporting Failure for Liquidity Creation: Evidence from Accounting Restatements
2017-1-1
Authors:
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Financial Restatements -
The Contextual Nature of the Association Between Managerial Ability and Audit Fees
2017-1-1
Authors:
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The Impact of Accelerated Filing Requirements on Meeting Audit Report Deadlines
2017-1-1
Authors:
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The Real Effects of SOX Section 404: Evidence from Corporate Innovation
2017-1-1
Authors:
Topics
Litigation -
Audit Committee Oversight of Fraud Risk: The Role of Social Ties and Governance Characteristics
2016-12-13
Authors: Robert M. Wilbanks (Tennessee Technological University) Dana R. Hermanson (Kennesaw State University) Vineeta D. Sharma (Kennesaw State University)
Topics
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Understanding Small Accounting Firm Membership in Associations and Networks: A Field Study
2016-12-12
Authors: Kenneth L. Bills (University of Arkansas) Christie Hayne (Virginia Polytechnic Institute & State University - Pamplin College of Business) Sarah E. Stein (Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems)
Topics
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A Quantitative Study of the Impact of CFO and Auditor Turnover on Internal Control Weaknesses
2016-12-1
Authors: Arlene E. Harris (Capella University)
Topics
SEC -
Are Voluntary Clawback Provisions Adopted for Image Management?
2016-12-1
Authors:
Topics
Internal Controls (ICFR - SOX 404) -
Disclosure of the Estimated Tax Liability from Repatriation of Permanently Reinvested Earnings
2016-12-1
Authors:
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Litigation Risk, Auditor Tenure, and Auditor Specialization and Their Effect on Reporting Quality
2016-12-1
Authors:
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The Effects of Multiple Restatements on Audit Fees
2016-12-1
Authors:
Topics
Audit FeesFinancial Restatements -
The Impact of Social Capital on Financial Reporting: A Dynamic Panel Model of the Auditors’ Trust and Corporate Social Responsibility by US Firms
2016-12-1
Authors:
Topics
Audit Opinions -
Economic Consequences of SEC Regulation Pertaining to Financial Expert Definition
2016-11-29
Authors: Steve A. Garner (Department of Accounting and Business Law, Tennessee Tech University, Cookeville) Paul D. Hutchison (Department of Accounting, University of North Texas, Denton, TX ) Teresa L. Conoverb (Department of Accounting, University of North Texas, Denton, TX)
Topics
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Restatement of 404 Internal Control Opinions
2016-11-26
Authors:
Topics
Internal Controls (ICFR - SOX 404)