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Audit Analytics academic citations

  • Internal Control and Voluntary Disclosure

    2025-04-24

    Authors: George Drymiotes, Zijun Liu, Brian Rountree, K. Sivaramakrishnan

    Topics

    Voluntary DisclosureInternal ControlProprietary CostSOX
  • Are Auditor Reputations Affected by Private Communication Channels?

    2025-04-24

    Authors: Clive Lennox, Bing Li, Jinxing Qu

    Topics

    auditor reputationsrestatementsmedia publicity
  • Leveraging AI to Decipher How Supply Contracts Map to Revenues

    2025-04-22

    Authors: Guang Ma, Bin Li

    Topics

    Supply contractsRevenue recognition
  • How to Design and Employ Specialized Large Language Models for Accounting and Tax Research: The Example of TaxBERT

    2025-04-22

    Authors: Frank Hechtner, Lukas Schmidt, Andreas Seebeck, Marius Weiß

    Topics

    large language modelsmachine learningtax disclosure
  • Creditor Rights and Corporate Environmental Policies: Evidence from Anti-Recharacterization Laws

    2025-04-22

    Authors: Ning Gong, Zhiyan Wang

    Topics

    Creditor RightsDebt FinancingEnvironmental ProtectionIndustrial PollutionInvestments
  • How Do Institutional Investors Facilitate Reporting Comparability? Evidence from Common Institutional Ownership in the U.S.

    2025-04-21

    Authors: Xuanbo LI, Yun Lou, Rencheng Wang, Kaitang Zhou

    Topics

    Common ownershipInstitutional investorsFinancial reporting comparabilitySpillover effects
  • Does Covid-19 Pandemic Affect Audit Fees, Reporting Lags and Quality?

    2025-04-21

    Authors: Yi-Hung Lin, Miss. Ya-Chih Yang, Hua-Wei Huang

    Topics

    COVID-19 pandemicAudit FeesAudit Reporting LagsEarnings Quality
  • Avoidance of Goodwill Impairments via Auditor Choice

    2025-04-19

    Authors: Keval Amin, Robert Felix, Timothy A. Seidel

    Topics

    goodwill impairmentauditor dismissalauditor choice
  • Economic Consequences of the U.S. Authorities Regulating Crypto Assets

    2025-04-10

    Authors: Hua-Wei Huang, Ruei-Siang Chen

    Topics

    market reactioncrypto assetscorporate governanceinternal control
  • Cyberrisk and AI Firms

    2025-04-08

    Authors: Kumar Rishabh, Roxana Mihet, Julian Jang-Jaccard

    Topics

    Cyberriskartificial intelligenceeconomics of cybercrime
  • Does Working from Home Impact Audit Quality? Evidence from Non-Pharmaceutical Interventions During Covid-19

    2025-04-02

    Authors: Monika Causholli, Sung-Yuan (Mark) Cheng, Nargess Golshan

    Topics

    Remote AuditsAudit QualityCOVID-19Non-Pharmaceutical Interventions
  • Does Auditor Litigation Risk Constrain Corporate Tax Avoidance? Evidence from a Quasi-Natural Experiment

    2025-04-02

    Authors: Felix Owusu, Kenny Z. Lin

    Topics

    auditor litigation risktax avoidancestate liability lawseffective tax rates
  • Auditors’ Reputational Damage and Audit Clients’ Cost of Debt: Evidence from Litigation Against Auditors

    2025-04-01

    Authors: Wonsuk Ha, Jong-Hag Choi, Hanna Lee, Byron Y. Song

    Topics

    auditor litigationauditor reputationcost of debtsyndicated loans
  • An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny

    2025-04-01

    Authors: Zhuoli Axelton, Kerry K. Inger, Mollie E. Mathis, Abbie E. Sadler

    Topics

    auditor-provided tax servicesSEC comment lettersregulator scrutinynonaudit services
  • Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform

    2025-04-01

    Authors: Cristi A. Gleason, Tyler S. Menzer, Jaron H. Wilde

    Topics

    Tax Cuts and Jobs Actrepatriation taxinternational tax
  • Formal and Informal Language in Earnings Conference Calls

    2025-03-31

    Authors: Mengyang Billy Guo, Kin Lo

    Topics

    linguistic formalitymarket reactionsrestatements
  • Navigating ESG Storms: ESG Incidents and Earnings-Based Incentives in CEO Compensation

    2025-03-25

    Authors: Yu Flora Kuang, Bo Qin, Shuying Wu

    Topics

    ESGCEO Compensation
  • Redefining Purpose: The Effect of the 2019 Business Roundtable Statement on Corporate Tax Strategies

    2025-03-25

    Authors: Sadok El Ghoul, Omrane Guedhami, Rana Jamshed

    Topics

    Tax AvoidanceCorporate Social Responsibility
  • Does Uncertainty Disclosure Tone Influence Insider Trading Profitability?

    2025-03-21

    Authors: Hongshan Geng, Baban Eulaiwi, Ahmed Al-Hadi, Lien Duong, Lien Duong, Grantley Taylor

    Topics

    Insider tradingUncertaintydisclosure tone
  • Synergizing Auditors and Machines: Evidence from Going Concern Assessment

    2025-03-21

    Authors: Yu Gu, Chanyuan (Abigail) Parker, Miklos Vasarhelyi

    Topics

    Going Concern OpinionAudit QualityProfessional Judgmentmachine learning
  • The Impact of Covid-19 Lockdowns on Financial Reporting Behavior

    2025-03-20

    Authors: F. Jane Barton, Amy Sheneman, Subprasiri Siriviriyakul

    Topics

    COVID-19Earnings managementFinancial Reportingremote reporting
  • Navigating New Accounting Standards: Implications for Companies and Their Auditors

    2025-03-17

    Authors: Will Anding

    Topics

  • Earnings Quality and Corporate Governance

    2025-03-14

    Authors: Vasiliki E. Athanasakou, Per Olsson

    Topics

    earnings qualitycorporate governancerestatementsaccruals
  • Key Audit Matters and their Specific Audit Procedures - What Audit Reports Tell us about Audit Quality at the Account and Entity Level

    2025-03-07

    Authors: Annalena Kaakschlief, Christoph Teucher, Nicole V.S. Ratzinger-Sakel

    Topics

    audit qualitykey audit matterstax advisorsexternal confirmationsmarket-based valuation
  • Audit Market Concentration and Audit Quality: Evidence from Auditors of Earliest Announcers

    2025-03-07

    Authors: Joe (Joonghi) Cho

    Topics

    audit market concentrationAudit Qualityauditor competition
  • Why Regulate Auditing? Externalities and the Limits of Regulation

    2025-03-05

    Authors: Jere R. Francis

    Topics

    Audit externalitiesspilloverssocial welfarecost-benefit analysis
  • Balancing Growth and Security: Exploring the Impact of Growth Opportunities on Cybersecurity Breaches

    2025-03-04

    Authors: Tracie Frost, Muktak Tripathi, Vincent Zhuang

    Topics

    Data breachcybersecurityopportunity theory of crime
  • The Effect of Cybersecurity Breaches on Analysts' Earnings Forecasts

    2025-02-28

    Authors: Chih-Ying Chen, Beng Wee Goh, Jimmy Lee, Na Li, Na Li

    Topics

    cybersecurity breachesanalyst forecast propertiesmanagement earnings guidance
  • Big-4 Audit Fee Increase and Strategic Switching by Client-Firms

    2025-02-28

    Authors: Hua Christine Xin, Bharat Sarath, Baolei Qi, Jerry Lin

    Topics

    Big 4Audit fees
  • Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections

    2025-02-27

    Authors: Matthew Ege, Allison Nicoletti, Sarah B. Stuber

    Topics

    PCAOBallowance for loan lossesbank lending
  • The G in ESG: How Good are the Governance Ratings in ESG Ratings?

    2025-02-26

    Authors: Kornelia Fabisik

    Topics

    Governance RatingsESG RatingsCorporate Governancerestatements
  • Nominal Rigidities, Earnings Manipulation, and Securities Regulation

    2025-02-26

    Authors: Erica X. N. Li, Pengfei Wang, Jin Xie and Ji Zhang

    Topics

    restatements
  • Mitigating Acquisition Risk: The Critical Role of Indemnification during Merger Contracting

    2025-02-24

    Authors: Patrick Hopkins, Audra L. Boone, Disen Huang Albrecht

    Topics

    Mergers and AcquisitionsIndemnificationDue DiligenceRepresentations and Warranties
  • The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality

    2025-02-24

    Authors: Keval Amin, Robert Felix, Kris Hoang

    Topics

    Audit PartnerDismissalAudit FeesAudit QualityAuditor Independence
  • Audit Partner Education and Audit Quality

    2025-03-28

    Authors: Zsofia Barandi, Katherine Campbell, Xiaoli Guo, Matthew Notbohm

    Topics

    audit qualityaudit partner
  • Using IFRS or U.S. GAAP in the United States: The Case of Audit Fees

    2025-03-13

    Authors: Lucy Huajing Chen, Inder K. Khurana

    Topics

    accounting standardsaudit feesIFRSU.S. cross-listing
  • The Effects of Corporate Litigant Counterparties Sharing a Common Auditor

    2025-03-11

    Authors: Eric Lohwasser

    Topics

    common auditorslitigation disclosureinterfirm litigation
  • Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee

    2025-03-10

    Authors: Bo Gao, Thomas Omer, Marjorie Shelley

    Topics

    lead independent directoraudit committeefinancial reporting outcomes
  • Audit Committee Member As Lead Independent Director and Oversight Quality

    2025-03-07

    Authors: Yonghong Jia, Xinghua Gao

    Topics

    audit committeeoversight qualityfinancial misreporting
  • Do Auditor Change Announcements Trigger Information Acquisition?

    2025-03-04

    Authors: Steven E. Kaplan, Noah M. Myers

    Topics

    auditor changeinformation acquisition
  • Critical Audit Matters: Recurring, Nonrecurring, and Intermittent

    2025-03-01

    Authors: Brooke D. Beyer, Binod Guragai, Eric T. Rapley

    Topics

    critical audit mattersCAM topic recurrence
  • Regulatory Oversight of Voluntary SEC Filers

    2025-03-01

    Authors: Richard A. Cazier, Bret A. Johnson

    Topics

    SECcomment lettervoluntary filerfinancial reporting regulationbonding
  • The Impact of SEC Comment Letters on Auditor Retention

    2025-03-01

    Authors: Nicholas J. Mueller

    Topics

    SEC comment lettersauditor retention
  • Do Credit Ratings Reflect Private Information about SEC Investigations?

    2025-03-01

    Authors: Samuel B. Bonsall, IV, John B. Donovan, Eric R. Holzman, Xue Wang, Daniel G. Yang

    Topics

    credit ratingsprivate informationSEC investigationsfinancial misconduct
  • The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality

    2025-02-26

    Authors: Keval Amin, Robert Felix, Kris Hoang

    Topics

    audit partnerdismissalaudit feesauditor independence
  • How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths

    2025-02-26

    Authors: Sarah E. McVay, MaryJane R. Rabier

    Topics

    Chief Financial Officersfinancial reporting qualityrestatementsexecutive turnover
  • Lenders’ Demand for Consolidating Financial Statements from Parent Borrowers

    2025-02-19

    Authors: Nicholas R. Krupa, Jennifer Wu Tucker, Mark Zakota, Ying Zhou

    Topics

    debt contracting consolidated financial reporting limited liability loans
  • The Quantity of Non-GAAP Metrics Used in Quarterly Earnings Releases: A Study on the Determinants

    2025-02-19

    Authors: Hui Fan, Li Yao

    Topics

    Non-GAAP reporting Quantity of non-GAAP metrics Voluntary disclosure Financial statement complexity
  • Potential Activism & the Threat of Public Campaigns

    2025-02-12

    Authors: Carmen Payne-Mann, Lorien Stice-Lawrence, Yu Ting Forester Wong

    Topics

    Shareholder Activism Public Campaigns Blockholders
  • Power Outage Risk and Financial Reporting Quality

    2025-02-10

    Authors: Bo Gao, Thomas C. Omer

    Topics

    climate-related risk financial reporting quality late misstatements
  • The Usefulness of EBITDA

    2025-02-10

    Authors: Erik Elfrink, Kurt H. Gee, Robert Hills, Benjamin C. Whipple

    Topics

    EBITDA non-GAAP financial measures value relevance capital structure
  • An Evaluation of Size-Based Exemption Thresholds from Accounting Regulation

    2025-02-07

    Authors: Millie Hutton, Quinn Thomas Swanquist

    Topics

    Standard-setting Regulation Exemption thresholds Value relevance
  • Investors’ Preferences for Concurrent Versus Sequential Information Release

    2025-02-07

    Authors: Jesse Glaze

    Topics

    concurrent information financial reports investors processing costs earnings announcements
  • When Auditors Join the PCAOB as Inspectors: Implications for Audit Quality, Effort, and Inspection Outcomes

    2025-02-06

    Authors: Aydin Asheghi Oskooee, Rani Hoitash, Udi Hoitash

    Topics

    PCAOB Audit Quality
  • Big 4 auditors and climate risk

    2025-02-04

    Authors: Hafiz Hoque, Saadia Irfan

    Topics

    Firm-level climate risk Big 4 auditors Audit effort Non-audit services Industry specialist auditor
  • Assessing Pay-for-Effort Sensitivity through Short-Window Stock Returns

    2025-02-03

    Authors: Sudarshan Jayaraman, Sudarshan Jayaraman, Xiaoxu Ling, Joanna S. Wu and Yong Zhang

    Topics

    Executive compensation pay-for-effort sensitivity accounting performance
  • Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?

    2025-02-03

    Authors: Zachary King, Daniel P. Lynch, Bridget Stomberg, Steven Utke

    Topics

    mergers and acquisitions goodwill impairment earnings quality
  • Investors' Reactions to Cybersecurity Incidents: The Joint Effects of Disclosure Tone, Critical Audit Matters, and IT Knowledge

    2025-02-03

    Authors: Nithara Godewatta, Soon-Yeow Phang, Ashna Prasad, Xinning Xiao

    Topics

    Cybersecurity Critical audit matter Risk disclosure
  • Materiality and Disclosure of Non-Adjusting Subsequent Events: Evidence from COVID-19

    2025-02-03

    Authors: John L. Campbell, Jenny Guan, Wen He, Hanyu Wang

    Topics

    Materiality disclosure COVID-19
  • Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations

    2025-02-01

    Authors: Krishnagopal Menon, David D. Williams

    Topics

    Foreign Corrupt Practices Act audit committees regulatory cooperation overseas bribery enforcement actions
  • Can Critical Audit Matters Be a Signal of Poor Accruals Quality?

    2025-02-01

    Authors: Yuntian Li, Bing Luo, Zvi Singer, Jing Zhang

    Topics

    critical audit matters accruals quality
  • Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis

    2025-02-01

    Authors: Katherine A. Gunny, Juan Mao, Jing Zhang

    Topics

    component auditor group audit risk internal control material weakness
  • Risky Business: The Impact of Experience in Auditing Financially Distressed Clients

    2025-02-01

    Authors: Matthew Beck, Patience Constance, Chan Li

    Topics

    going concern opinions audit quality auditor litigation audit fees
  • Investment and Tax Incentive Enforcement: Evidence from the R&D Tax Credit

    2025-01-31

    Authors: Mary Cowx

    Topics

    research and development tax enforcement tax incentives restatements
  • Dare to Say No? Externalities of Employee Employment Protection on Financial Misreporting

    2025-01-30

    Authors: Jackie Zeyang Ju, Chan Li, Hong Xie

    Topics

    employee employment protection financial misreporting restatements
  • Synergizing Auditors and Machines: Evidence from Going Concern Assessment

    2025-01-24

    Authors: Chanyuan (Abigail) Parker, Yu Gu, Miklos Vasarhelyi

    Topics

    Going Concern OpinionAudit QualityMachine LearningBounded Rationality
  • Internal Information Quality and Performance Metric Selection

    2025-01-24

    Authors: Wayne R. Guay, Chongho Kim, Oscar Timmermans

    Topics

    executive compensationinformation environmentmanagerial incentivescontract design
  • Re-Adjusted Financial Statement Data: Challenges in Replicating Research

    2025-01-24

    Authors: Matthew R. Lyle, Federico Siano, Teri Lombardi Yohn

    Topics

    Financial Statement DataAdjustmentStandardizationReplicabilityLook-ahead Bias
  • Do Audit Firms’ Financial Statements Provide Information about Audit Quality?

    2025-01-23

    Authors: Shaohua He, Ling Lei Lisic, Liang Tan, K. Philip Wang

    Topics

    audit firmsaudit qualityfinancial statementslitigation provision
  • Artificial Intelligence and White-Collar Work: Evidence from the Accounting Profession

    2025-01-23

    Authors: Jens Böke, Daniela De la Parra, John Gallemore, Stephen Glaeser

    Topics

    Artificial intelligenceaccounting labormachine learning
  • Auditor Distraction: An Unintended Consequence of M&As

    2025-01-23

    Authors: Ying Dou, Emma Jincheng Zhang

    Topics

    Audit officeCorporate restructuringExternalityMarket reactionMergers and acquisitions
  • Broker-Dealers and Executive Private Benefits

    2025-01-22

    Authors: Ben Charoenwong, Hansol Jang, Yibin Liu

    Topics

    PCAOBDodd-Frankinvestor protection
  • The Spillover Effect of Shareholder Activism on Target-Sought Fairness Opinions

    2025-01-21

    Authors: Paulo Victor Gomes Novaes, Wagner Moura Lamounier, Gabriel Pundrich

    Topics

    Fairness opinionsDeal NegotiationActivistsmergers and acquisitionsValuation
  • Two-Sided Matching in the Audit Market

    2025-01-16

    Authors: Ken Li, Maureen McNichols, Aneesh Raghunandan

    Topics

    audit qualityauditor selectiontwo-sided matching
  • Gender and Ex Post Settling-up for Directors: Do Socioeconomic Pressures Create a Female Advantage?

    2025-01-16

    Authors: Xiaohu Guo, Vishal Gupta, Sandra Mortal, Vikram K. Nanda

    Topics

    RestatementsGender
  • The Value Relevance of Intangible Assets in the Presence of Related Critical Audit Matters

    2025-01-15

    Authors: Ly Pham

    Topics

    CAMsvalue relevanceaudit reportsintangible assetsgoodwill
  • The Effects of Auditor-level Cybersecurity Breaches on Auditor-Client Relationships

    2025-01-13

    Authors: Md. Safayat Hossain, Hambisa Belina, Md Mahmudul Hasan, Martin Kim

    Topics

    cybersecurity breachauditor reputationauditor turnoveraudit quality
  • The Fish Rots from the Head Down: CEO and Non-CEO Opportunistic Insider Trading

    2025-01-09

    Authors: Thomas J. Chemmanur, Cheng ""Jason"" Jiang, Lukai Yang, Jingyu Zhang

    Topics

    Corporate CultureCEOCorporate GovernanceInsider Trading
  • The Timing of Internal Control Weaknesses and Financial Reporting Quality

    2025-01-09

    Authors: Yuzhou Chen, Millie Hutton, Quinn Thomas Swanquist

    Topics

    internal control weaknessesrestatementsfinancial reporting quality
  • National and City-Level Auditor Industry Expertise and Earnings Quality: Evidence from Peer-Driven Earnings Management

    2025-01-08

    Authors: Joe (Joonghi) Cho, Xiaochi Ge

    Topics

    Industry-specialist auditorsearnings managementDiscretionary accruals
  • IPO Gatekeeper Liability

    2025-01-07

    Authors: Emily Strauss

    Topics

    IPOsRestatements
  • The Impact of M&A Transactions on Acquiring Firm Voluntary Disclosure

    2025-01-07

    Authors: Todd D. Kravet, Sarah E. McVay, James Warren

    Topics

    Management guidanceMergers and acquisitionsUncertaintyDisclosure incentives
  • Do CEOs Invest in Corporate Social Responsibility for Personal Insurance Purposes?

    2025-01-06

    Authors: Peter (Seung Hwan) Oh, Patrick W. Ryu, Jingjing Zhang, Joonil Lee

    Topics

    corporate social responsibilityinsurance-like benefitcorporate governancestakeholder relations
  • The Tax Cuts and Jobs Act and Internal Capital Market Efficiency: The Role of Accounting

    2025-01-06

    Authors: Jennifer Blouin, Linda K. Krull, Leslie A. Robinson

    Topics

    Tax cuts and jobs actTCJA
  • Competing for Talent: Understanding the Recruiting Challenges and Strategies of Small Accounting Firms

    2025-01-06

    Authors: Kenneth L. Bills, Christie Hayne, Sarah E. Stein

    Topics

    small accounting firmsrecruitingorganizational familiarity
  • CEO Charity Involvement and Corporate Performance in Promoting Stakeholders' Interest

    2025-01-06

    Authors: Jingwen Zhang, Eddy Cardinaels, Yu Flora Kuang

    Topics

    CEO charity involvementfinancial reportingCSRdisclosure qualitymanagement forecasts
  • Audit Engagement-related Networks and Audit Outcomes

    2025-01-06

    Authors: Bo Gao, Thomas C. Omer, Scott Seavey

    Topics

    Social NetworksEngagement participantsAudit Outcomes
  • What does Non-Audit Business Mean to Auditors and Audit Clients? Evidence from Examining Ernst & Young's Split Events

    2025-01-03

    Authors: Jeffrey Pittman, Muzhi Wang, Zhifeng Yang

    Topics

    Non-audit serviceAudit firm's financial stabilityStock valuation
  • The role of external auditors in the financial reporting process

    2025-01-03

    Authors: Lauren M. Cunningham, Sarah E. Stein

    Topics

    auditBig 4information asymmetrymateriality
  • Does CEO Age Matter for Auditor Choice and Audit Pricing? The Role of CEO Dominance

    2025-01-03

    Authors: Lutfa Tilat Ferdous, Sudipta Bose, Syed Shams, Masoud Azizkhani

    Topics

    Auditor choiceAudit pricingCEO age
  • Decreasing Corporate Tax Risk: Evidence from the TCJA

    2025-01-03

    Authors: Brayden Bulloch, Fabio B. Gaertner, Mary E. Vernon

    Topics

    corporate taxationTax Cuts and Jobs Acttax reform
  • Drivers of Public Opinion on the Acceptability of Distorting Performance Measures

    2025-01-01

    Authors: Jeremiah W. Bentley, Matthew J. Bloomfield, Robert J. Bloomfield, Tamara A. Lambert

    Topics

    earnings managementethicsoperating distortion
  • The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality

    2025-01-01

    Authors: Lawrence J. Abbott, Colleen M. Boland, Sean M. McCarthy, Laura A. Swenson

    Topics

    PCAOBaudit qualityrevenue quality
  • The Effects of Tax Reform on Labor Demand within Tax Departments

    2024-12-23

    Authors: Henning Giese, Dan Lynch, Kim Alina Schulz, Caren Sureth-Sloane

    Topics

    tax department structuretax reformtax risk
  • The Market for and Licensing of Public Accountants: A Review of the AICPA's Pipeline Report

    2024-12-20

    Authors: Ray Ball, Andrew Sutherland

    Topics

    auditingoccupational licensinglabor marketsregulation
  • Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

    2024-12-20

    Authors: Feng Chen, Yu Hou, Gordon D. Richardson, Barbara Su

    Topics

    Disclosure Proprietary CostsLawyer CEOsLitigation Loss Contingency Disclosures
  • Smoothing GAAP ETRs through Tax Accruals and the Quality of Financial Reporting

    2024-12-20

    Authors: Paul Demeré, Laura Yue Li, Petro Lisowsky, R. William Snyder

    Topics

    effective tax ratesaccrual managementfinancial reporting qualitymanagerial discretionETR forecasts
  • Director Labor Market Consequences for Cybersecurity Failures

    2024-12-19

    Authors: Sabrina S. Salomé, Marshall D. Vance

    Topics

    board turnoverdirector labor marketcybersecuritygovernancerisk oversight
  • The Implications of a Non-Audit Services Blacklist and Fee-Cap Provision on Audit and Capital Market Dynamics

    2024-12-19

    Authors: Ines Simac, Yuhang Zhu

    Topics

    blacklistfee-capnon-audit servicesaudit fees(perceived) audit quality
  • How Does Auditor Workload Affect Employee Spending and Turnover? Evidence from Micro-Level Transaction Data

    2024-12-19

    Authors: Daniel Aobdia, Jungbae Kim, Ben Lourie, Chenqi Zhu

    Topics

    AuditorWorkloadTurnover
  • Bankruptcy Announcements and Strategic Risk Factor Disclosures of Peer Firms

    2024-12-19

    Authors: Mark J. Kohlbeck, Jiwon Nam

    Topics

    risk factor disclosuresmandatory disclosuredisclosure sentimentspillover effects
  • Tax Uncertainty and Auditor-Provided Tax Services: The Impact of Regulatory Changes in the EU

    2024-12-18

    Authors: Dan Lynch, Stefanie Pendl

    Topics

    ETR volatilitytax uncertaintytax servicestax fees
  • Does Complex Regulation Create Insider Trading Opportunities?

    2024-12-17

    Authors: John L. Campbell, Owen Davidson, Nathan C. Goldman, Matthew Holt

    Topics

    Information asymmetryInsider tradingTax Cuts and Jobs Act
  • Mandatory Disclosure of Negative Events and Auditor Behavior: Evidence from a Natural Experiment

    2024-12-13

    Authors: Xiaoli Guo, Andrew Fluharty

    Topics

    Information EconomicsData Breach DisclosureRegulationCyber LawAudit Fees
  • Short Interest and Financial Reporting Misstatements

    2024-12-13

    Authors: Wei Wei, Al (Aloke) Ghosh

    Topics

    Short SellingFinancial MisstatementsInformation Processing Ability
  • Are the Differences between Key and Critical Audit Matters Substantial? Evidence from Canadian Companies

    2024-12-13

    Authors: Leting Liu, Miguel Minutti-Meza, Maria Vulcheva, Minlei Ye

    Topics

    expanded audit reportaudit matterslitigation riskvalue relevancepredictive ability
  • Seeking Justice: CEO Pay Ratio and Employee Whistleblowing

    2024-12-13

    Authors: John Evans, Mark (Shuai) Ma, Yucheng (John) Yang

    Topics

    CEO Pay RatioEmployee WhistleblowingPay Inequity
  • LongFinBERT: A Language Model for Very Long Financial Documents

    2024-12-13

    Authors: Minh Tri Phan, Erik Senn

    Topics

    10-K filingslanguage modelsmachine learningmisreporting detection
  • Forward-looking Employee Expectations of Firms' Business Outlooks and Auditors' Going Concern Opinions

    2024-12-13

    Authors: Thomas C. Omer, Mike Yuan

    Topics

    employeesbusiness outlookgoing concern
  • Informativeness of Flexibility versus Uniformity in Cash Flow Classification Standards

    2024-12-13

    Authors: Mayer Chunzi Liang

    Topics

    cash flow classification informativenesscash flow qualityreporting opportunism
  • The Credit and Bond Liquidity Effects of Activist Investing

    2024-12-12

    Authors: Antje Berndt, Ilya Dergunov

    Topics

    Value creationWealth transferCredit spreadsBond liquidityHedge fund activism
  • Grammatical Errors, Financial Reporting Quality and Audit Engagement Risk

    2024-12-12

    Authors: Blake Canziani, Jacquelyn Gillette, Gabriel Pundrich

    Topics

    grammatical errorsrestatementsfinancial disclosureaudit engagement risk
  • The Influence of Cross-Border Cooperation between Securities Regulators on Audit Fees

    2024-12-12

    Authors: Xiangting Kong, Albert Tsang, Yujie Wang, Yi Xiang

    Topics

    cross-listingregulatory enforcementaudit feeslitigation risk
  • Is Silence Golden? An Investigation of Zero Unrecognized Tax Benefit Firms

    2024-12-11

    Authors: Kimberly S. Krieg, Ryan J. Wilson, Kaishu Wu

    Topics

    unrecognized tax benefittax avoidancetax uncertaintyfinancial reporting aggressiveness
  • Accounting Fraud and Individual Financial Health

    2024-12-10

    Authors: Arndt Weinrich, Samuel Chang, Ji Eon Kim

    Topics

    accounting fraudfinancial distressconsumer bankruptcyfraud enforcement
  • Learning Fundamentals from Text

    2024-12-09

    Authors: Alex G. Kim, Maximilian Muhn, Valeri V. Nikolaev, Yijing Zhang

    Topics

    Attention mechanismcorporate disclosurelarge language modelsinformation processing
  • Projecting Financial Statements with Artificial Intelligence

    2024-12-06

    Authors: Paul Geertsema, Helen Lu, Guang Ma

    Topics

    artificial intelligencemulti-target forecastingfinancial statement projection
  • Do auditors really provide adequate attention to the statement of cash flows? Empirical evidence from the U.S.

    2024-12-06

    Authors: Davide Arrighi, Mara Cameran, Angela Pettinicchio

    Topics

    statement of cash flowsaccounting restatementsSEC
  • Rethinking the IPO Bureaucracy

    2024-12-04

    Authors: Alexander I. Platt

    Topics

    Securities RegulationSecurities and Exchange CommissionInitial Public OfferingComment Letter
  • Does Knowledge Protection Spur Common Ownership? Evidence from the Inevitable Disclosure Doctrine

    2024-12-04

    Authors: Jiaying Li, Jiajun Tao

    Topics

    Information SharingInevitable Disclosure DoctrineCommon Ownership
  • Decrypting Data Breaches: An Exploratory Analysis of Cyber Fault Lines Across Industry Sectors and Attack Types

    2024-12-04

    Authors: Sandeep Suntwal, David Kocis and Morgan M. Shepherd

    Topics

    Cybersecurityrational choice theoryInformation Securitydata breachindustry specific attacks
  • Audit Materiality Judgments during the COVID-19 Pandemic: Evidence from the United Kingdom

    2024-12-02

    Authors: Ting Dong, Florian Eugster, Liwei Zhu, Omar de Ines Anton

    Topics

    materialityauditingprofessional judgmentCOVID-19 pandemic
  • Carbon Emissions and Litigation Risk

    2024-12-02

    Authors: Brand fong, Wei-Che Tsai, Chia-I Huang

    Topics

    carbon emissionsLitigation riskCorporate Social Responsibilitysecurities class action lawsuits
  • Firm Benefits of Workers' Financial Well-Being

    2024-12-02

    Authors: Lars Helge Haß, Paul Hribar, Claudia Marangoni, Roberto Pinto

    Topics

    consumer bankruptcyperformanceproductivityaccounting myopia
  • Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting

    2024-12-01

    Authors: Heba Abdel-Rahim, Dana Hollie, Shaokun Yu (Carol)

    Topics

    ESG disclosurescritical audit matters (CAMs)key audit matters (KAMs)audit riskaudit procedures
  • A Study of Female Presence in the Audit Process on Audit Quality

    2024-12-01

    Authors: Kevin J. Sun, Joseph H. Zhang

    Topics

    audit partneraudit qualityinternal controlsgender
  • Governance, Performance, and Compensation in Nonprofit Organizations: A Review of Recent Empirical Nonprofit Research

    2024-12-01

    Authors: Nancy Chun Feng, Janet S. Greenlee

    Topics

    nonprofit governanceperformance and compensationnonprofit empirical research
  • Ceo-Employee Pay Disparity, Risk-Taking Incentives, and Financial Reporting Choices

    2024-11-29

    Authors: Han Dai, Dahlia Robinson, Yi Shen

    Topics

    CEO-employee pay ratioexecutive risk-seeking incentives
  • Female Lead Auditors, Audit Fees, and Audit Quality

    2024-11-25

    Authors: Tiphaine Jerome, Cédric Poretti, Alain Schatt

    Topics

    Female auditorLead auditorConcurring auditorAudit feesAudit quality
  • An Examination of the Effects of Component Auditor Disclosures on Audit Quality and Audit Fees

    2024-11-22

    Authors: Juan Mao, Mary S. Stone, Gopal V. Krishnan, Jing Zhang

    Topics

    component auditorDisclosureaudit qualityaudit fees
  • Do Foreign Directors Import their Backgrounds into the Boardroom? Evidence Based on Legal Origin

    2024-11-22

    Authors: Madison borrelli, Douglas J. Cumming, Melissa B. Frye, Ann Marie Whyte

    Topics

    Foreign directorsaccounting qualityearnings restatementsCEO turnover
  • Digital Human Capital and Management Decision-Making: Evidence from Management Earnings Forecasts

    2024-11-21

    Authors: Ran An, Feng Tian, Sean Xu

    Topics

    digital technologieshuman capitalforecasting abilitymanagement forecast accuracy
  • Internal and External Social Capital of Big 4 Audit Offices

    2024-11-19

    Authors: Eddy Cardinaels, Eunice S. Khoo, Yu Flora Kuang, Gladys Lee, Bo Qin

    Topics

    social capitalaudit qualityfinancial reporting quality
  • Do Analysts’ Gross Margin Forecasts Influence Manager’s Decisions to Recognize Inventory Losses?

    2024-11-18

    Authors: Nusrat Jahan, Padmakumar Sivadasan

    Topics

    Gross margin forecastsinventory write-downabnormal inventory buildup
  • Pay Disparity and Financial Reporting Behavior: A Tournament Theory Perspective

    2024-11-14

    Authors: Wanying Jiang, Joe Johnston, Tianpei Li, Stephanie Walton

    Topics

    Financial Reporting SimilarityPay Disparity
  • The Role of Managerial Ability in Bribery and Operational Performance: Evidence from FCPA Violations

    2024-11-14

    Authors: Adam W. Du Pon, Andrea M. Scheetz, Zhenyu Zhang

    Topics

    Managerial AbilityCorruptionBriberyForeign Corrupt Practices Act (FCPA)Sales Targets
  • Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status

    2024-11-14

    Authors: Brian M. Burnett, Bjørn N. Jørgensen, Troy J. Pollard

    Topics

    audit feescorporate governancefinancial reportingforeign private issuerglobal regulation
  • Do Credit Ratings Reflect Private Information about SEC Investigations?

    2024-11-13

    Authors: Samuel B. Bonsall, IV, John B. Donovan, Eric R. Holzman, Xue Wang, Daniel G. Yang

    Topics

    credit ratingsSEC investigationsfinancial misconduct
  • Reading News Headlines: A Value-Added Approach to Going Concern Assessments

    2024-11-12

    Authors: Miklos Vasarhelyi, Deniz Applebaum, Huijue Kelly Duan, Hanxin Hu, Ting Sun

    Topics

    going concernaudit opinionsMachine Learning
  • Nominal Rigidities, Earnings Manipulation, and Securities Regulation

    2024-11-11

    Authors: Erica X. N. Li, Pengfei Wang, Jin Xie, Ji Zhang

    Topics

    Restatements
  • Insights from Auditors' Disclosures of How They Addressed Critical Audit Matters

    2024-11-11

    Authors: Zhuoli Axelton, Jeffrey Gramlich, Brandon Szerwo

    Topics

    critical audit mattersaudit proceduresaudit qualityfinancial reporting credibility
  • Do Audit Partners Exhibit Hometown Bias?

    2024-11-08

    Authors: Yuzhou Chen, Timothy A. Seidel, Ally Zimmerman

    Topics

    home biasplace identityaudit partnersauditor leniency
  • The relation between Auditors and Auditees: how does the Regulator affect that relation under SOX?

    2024-11-07

    Authors: Jan Bouwens

    Topics

    internal controlsSOX
  • PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?

    2024-11-07

    Authors: Clive S. Lennox, Chan Li, Patience Constance

    Topics

    PCAOBMisstatements
  • Revisiting ""Truth in Securities Revisited"" The SEC Disclosure Regime in the New Millennium

    2024-11-05

    Authors: J. Robert Brown

    Topics

    SEC disclosure
  • The Relationship Between Restatements and Key Audit Matters in the Context of Business Combinations

    2024-11-04

    Authors: Charalampos Brilakis, Efthimios Demirakos

    Topics

    RestatementsKey Audit MattersBusiness CombinationsLondon Stock Exchange
  • Does the Ethical Distance between Group Audit Participants Matter for Earnings Quality and Audit Fees?

    2024-11-02

    Authors: Joost Impink, Alex Lyubimov, Ashna Prasad

    Topics

    Group auditsComponent auditorEthical distanceEarnings qualityaudit fees
  • iXBRL Adoption and the Pricing of Audit Services

    2024-11-01

    Authors: Xu Cheng (Joyce), Adi Masli, Stephanie Walton, Mengmeng Wang, Yiyang Zhang

    Topics

    inline XBRLaudit feeaudit qualityrisk premium
  • Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?

    2024-11-01

    Authors: Dharmendra Naidu, Kumari Ranjeeni

    Topics

    financial reporting qualitysupply contractpurchase obligationbargaining powerrestatements
  • Errors in the Auditor’s Report—A Teaching Case

    2024-11-01

    Authors: Kelsey R. Brasel, Michelle A. Draeger, Eric T. Rapley

    Topics

    auditor’s reportauditing standards
  • Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?

    2024-11-01

    Authors: Ahrum Choi, Sunhwa Choi, Jaeyoon Yu

    Topics

    audit partneraudit pricingaudit qualityinternal competition
  • Borrower-Lender Cross-Ownership and Borrower Audit Quality

    2024-11-01

    Authors: Stuart M. Dearden, Jimmy F. Downes, Tony Kang

    Topics

    cross-ownershipaudit qualityaudit feessyndicated debt
  • How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard

    2024-11-01

    Authors: Joel Owens, K. Kelli Saunders, Samantha Schachner, Todd A. Thornock

    Topics

    going concernCAMsauditor disclosuremanagement disclosure
  • Common Auditors in the Supply Chain and the Supplier’s Performance

    2024-11-01

    Authors: Lixin Su (Nancy), Yue Zhang, Jing Zhao, Lei Zhuang (Harry)

    Topics

    common auditorsupply chaininformation spillover
  • Does a Breakdown in Engagement Supervision Reveal Office-Level Audit Quality? Evidence from Audit Report Errors

    2024-10-31

    Authors: Lawrence Abbott, William L. Buslepp, Blair B. Marquardt, Stephanie Merrell

    Topics

    audit qualityengagement supervision and controlsaudit reportcomment letters
  • Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections

    2024-10-31

    Authors: Shelley Xin Li, Aner Zhou

    Topics

    accrual qualityemployee social connectionsinternal connectednessLinkedIn
  • Born to Behave: Home CEOs and Financial Misconduct

    2024-10-25

    Authors: Zicheng Lei, Dimitris Petmezas, P. Raghavendra Rau, Chen Yang

    Topics

    reputational capitalfinancial misconductcorporate governancemisstatement
  • Drivers of Public Opinion on the Acceptability of Distorting Performance Measures

    2024-10-23

    Authors: Jeremiah W. Bentley, Matthew J. Bloomfield, Robert J. Bloomfield, Tamara A. Lambert

    Topics

    earnings managementethicsoperating distortion
  • Insider Filing Violations and Illegal Information Delay

    2024-10-18

    Authors: Brandon N. Cline, Caleb Houston

    Topics

    Insider TradingSEC RegulationFiling ViolationsInformation Asymmetry
  • Auditee Mergers, Audit Fees, and the Market Dominance of the Big Four Accounting Firms

    2024-10-18

    Authors: Kareen Brown, Yijia Chen, Fayez A. Elayan, Jennifer Li, Parunchana Pacharn

    Topics

    audit firmsBig FourMergerAudit Fees
  • Do Machine-readable Disclosures Facilitate Regulatory Scrutiny? Evidence from SEC Comment Letters

    2024-10-17

    Authors: Ben Wang, Liwei Weng, Qiang Wu, Emma Xin Xu

    Topics

    Machine-readable disclosureregulatory scrutinySEC comment letter
  • Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany

    2024-10-17

    Authors: Christoph Teucher, Matthias F. Baumann, Nicole V. S. Ratzinger-Sakel

    Topics

    auditor ratificationshareholder dissatisfactionaudit report lagmodified audit opinions
  • Testing the Waters Meetings, Retail Trading, and Capital Market Frictions

    2024-10-16

    Authors: Badryah Alhusaini, Kimball Chapman, Hal White

    Topics

    IPO
  • Detecting Misreported Accounting: A Machine Learning Approach using Text Data

    2024-10-16

    Authors: Dien Giau Bui, Iftekhar Hasan, Quoc Tuan Le, Chih-Yung Lin, Nguyen Thoa

    Topics

    Misreporting probability10-K filesmachine learningrestatements
  • Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?

    2024-10-16

    Authors: Chenxi Lin

    Topics

    materiality assessmentauditor industry specializationrestatements
  • Auditor Office Reputation Damage and Their Audit Clients’ Voluntary Disclosures

    2024-10-15

    Authors: Mei Cheng, Paul N. Michas, Meiling Zhao

    Topics

    auditor reputation damageperceived audit qualityvoluntary disclosure
  • Going-Concern Cam Disclosures: An Intermediate-Level Warning for Financial Distress

    2024-10-10

    Authors: Vanessa Vandamas, Mark Myring

    Topics

    critical audit mattergoing-concernaudit reports
  • Out with the Old and in with the New: Audit Committee Refreshment and Monitoring Effectiveness

    2024-10-10

    Authors: Mieke Dingenen, Ann Gaeremynck, Dieter Smeulders

    Topics

    audit committeedirector replacementmonitoring effectiveness
  • Re(Purchasing) Activist Clientele

    2024-10-09

    Authors: Don M. Autore, Nicholas Clarke, Matthew Gustafson, Andrew Schrowang

    Topics

    Share RepurchasesActivist InvestorsClientele Effect
  • Is Blockchain the Ultimate Cybersecurity Weapon?: Evidence from a Quasi-Natural Experiment in the U.S.

    2024-10-07

    Authors: Qian WANG, Yong Jin, Jason Bennett Thatcher, Yunlin FENG, Qi Fu

    Topics

    blockchaincybersecuritydata breach
  • Common Auditors and Within-relationship Information-Processing Costs: Evidence from Supply Chain Relationships

    2024-10-07

    Authors: Bo Ren, Nina Xu, Young Hoon Kim

    Topics

    common auditorsupply chainincomplete contract
  • Audit Firm Quality Controls: The Case of Marcum LLP

    2024-10-04

    Authors: John D. Keyser, Piotr A. Skomra

    Topics

    quality control deficiencyPCAOB inspectionsSEC enforcement actionsaudit documentation
  • Tax Policy Uncertainty and Investment in Tax Planning: Firm-Level Evidence

    2024-10-04

    Authors: Jennifer Brown, Savannah Guo (Yuanyuan), Michael Zheng

    Topics

    tax policy uncertaintyinvestment in tax planningauditor-provided tax services
  • Do Auditors Care about Firm-Level Political Risk?

    2024-10-02

    Authors: Ma Chen, Tu Xu, Jian Zhou, Siqi Fan

    Topics

    political riskclient risk managementaudit feesgoing concern
  • Cross-Listing Firms’ Cultural Orientation: Audit Fee Premiums Through a Cultural Lens

    2024-10-01

    Authors: Ankita Singhvi, Stephen Salter

    Topics

    auditor industry specializationcultureaudit feesinternational accounting
  • Slow Tone: Detecting White Lie Disclosures Using Response Latency

    2024-09-26

    Authors: John C. Heater, Doron Reichmann

    Topics

    DisclosureAudio analysisManagement guidanceRestatements
  • Interim Restatements and the Audit Engagement

    2024-09-23

    Authors: Nicholas Cicone, Robert Knechel, Hyun Jong Park

    Topics

    Audit engagementrestatementsinterim restatementfinancial reporting quality
  • Tournament Incentives and Audit Report Lag: Further Evidence

    2024-09-23

    Authors: Henry Mburu, Ebenezer Lamptey, Alex P. Tang

    Topics

    Audit Report LagAudit RiskInternal Controls
  • Financial Analysts' Coverage, Forecast Accuracy, and Climate Change Vulnerability

    2024-09-23

    Authors: Henry Mburu, Isaac Bonaparte

    Topics

    climate change
  • Earnings Management with Cash Flow Hedge Accounting

    2024-09-23

    Authors: Raluca Chiorean, Michael Kirschenheiter, Ram T.S. Ramakrishnan

    Topics

    Derivativescash flow hedge accountingearnings management
  • Firm-level Climate Change Risk and Audit Pricing: A Global Evidence

    2024-09-19

    Authors: Minh Ha Nguyen, Nhan Huynh, Zhiteng Wang

    Topics

    firm-level climate exposureaudit feesaudit risksenvironmental performance
  • Measuring the Prevalence of Earnings Manipulations: A Novel Approach

    2024-09-18

    Authors: Nicole L. Cade, Joshua L. Gunn, Alex J. Vandenberg

    Topics

    Earnings ManipulationsRestatementsRegistered Report
  • Why Regulate Auditing? Externalities and the Limits of Regulation

    2024-09-18

    Authors: Jere R. Francis

    Topics

    Audit externalitiesspilloversregulation
  • Winning by Losing: The Strategy of Adverse Letter Rulings

    2024-09-17

    Authors: Noah Hertz Marks

    Topics

  • Patent Hunters

    2024-09-17

    Authors: Lauren Cohen, Umit G. Gurun, S. Katie Moon, Paula Suh

    Topics

    NBERbankruptcy
  • Can Bad News be Good News? Investor Reactions to Going Concern Critical Audit Matters

    2024-09-16

    Authors: Lawrence Abbott, Russell Barber, William L. Buslepp, Pradeep Sapkota

    Topics

    Critical Audit MattersGoing Concern OpinionsPCAOB
  • Does Diverse Tax Planning Reduce Tax Risk?

    2024-09-12

    Authors: Kimberly S. Krieg, John Li

    Topics

    tax risktax avoidancetax planning
  • The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions

    2024-09-12

    Authors: Yanrong Jia

    Topics

    LitigationSECEnforcementFinancial Misconduct
  • Do Accounting Firm Investments in Learning and Development Centers Pay Off?

    2024-09-11

    Authors: James Justin Blann, Tyler J. Kleppe, James Moon

    Topics

    human capital investmentsaccounting human capitalaudit markets
  • Endogenous Corporate Disclosure During the COVID-19 Lockdown

    2024-09-06

    Authors: Yeejin Jang, Taehyun Kim, Jongsub Lee

    Topics

    Information asymmetryCOVID-19 lockdownendogenous disclosurefinancial reporting
  • An Examination of Legal Risk When the Corporate Secretary is the Chief Legal Officer

    2024-09-03

    Authors: JK Aier, Justin Hopkins, Syrena Shirley

    Topics

    Corporate SecretaryBoard of DirectorsChief Legal OfficerChief Legal OfficerLitigation
  • Does Allowing Cross-Listed Firms More Freedom in Auditor Choice Reduce Audit Quality?

    2024-09-03

    Authors: Manyi Fan, Bin Ke, Wenruo Wu, Lijun Xia, Qingquan Xin

    Topics

    audit feesaudit opinionscross-listed firmsaudit market competition
  • Mitigating it Material Weaknesses: The Role of Security Awareness in the Interplay of it Outsourcing and is Governance

    2024-09-03

    Authors: Wilson LI, Alvin Leung, Wei Thoo Yue

    Topics

    IT material weaknessIT outsourcingsecurity awareness
  • The SEC Enforcement of Environmental Disclosures: Evidence from the SEC Comment Letter Review Process

    2024-08-26

    Authors: Svenja Dube, Rachel Geoffroy

    Topics

    comment letters
  • Internal Control Weakness and Corporate Divestitures

    2024-08-20

    Authors: Qiang (John) Li, Songcui Hu, Wei Shi, Wei Shi

    Topics

    DivestituresInternal controlCorporate strategy
  • Dancing with Family Owners: Is Shareholder Activism Effective in Family Firms?

    2024-08-20

    Authors: Jun-Koo Kang, Hyemin Kim, Jungmin Kim

    Topics

    Shareholder activismdirector departuresFamily firmProxy fightSpillover effect
  • Valuation of Shareholder Dissenting Votes Reported Under the Sec's Accelerated Disclosure Rules When Management is Entrenched

    2024-08-17

    Authors: Xiaoyan Cheng, Divesh Sharma, David B. Smith, Paul Tanyi

    Topics

    material weaknessinternal controlsManagement entrenchmentDirector electionCEO dismissal
  • An Examination of Critical Audit Matter Disclosure Quality

    2024-08-12

    Authors: Keith Czerney, Daun Jang

    Topics

    Audit reportsAccounting policiesCritical audit matters
  • Where does the time go? Auditors' commercial effort, professional effort, and audit quality

    2024-08-02

    Authors: Will Ciconte, Justin Leiby, Marleen Willekens

    Topics

    commercialismaudit qualitycompensation
  • The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley

    2024-10-19

    Authors:

    Topics

    Audit FeesAuditor Changes
  • 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

     
  • 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 
  • Dark Accounting Matter 

    2024-5-15

    Authors: Colleen Honigsberg 

    Topics

     
  • 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 
  • Key audit matters: a systematic review

    2023-12-31

    Authors:

    Topics

    EuropeKey Audit Matters - Europe
  • 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)
  • Tax compliance assurance

    2023-10-16

    Authors:

    Topics

    Corporate + LegalTax
  • 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
  • Using Google searches of firm products to detect revenue management

    2023-4-11

    Authors:

    Topics

  • Toward a Better Expert System for Auditor Going Concern Opinions Using Bayesian Network Inflation Factors

    2023-4-4

    Authors:

    Topics

    Audit + ComplianceAudit OpinionsGoing Concerns
  • 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
  • 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
  • Government Contracts and Audit Fees

    2022-11-16

    Authors:

    Topics

    Audit + ComplianceAudit Fees
  • 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
  • CPAs and Big 4 Office Audit Quality

    2022-9-10

    Authors:

    Topics

    Audit + ComplianceAudit Fees
  • 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
  • Code of Ethics Quality and Audit Fees

    2022-7-20

    Authors:

    Topics

    Audit + ComplianceAudit Fees
  • 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
  • Shareholder Litigation and Corporate Culture

    2022-6-15

    Authors:

    Topics

    Corporate + LegalLitigation
  • 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
  • Auditor Monitoring of Non-GAAP Earnings

    2022-4-20

    Authors:

    Topics

    Non-GAAP
  • 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
  • Does Auditor Style Influence Non-GAAP Reporting?

    2022-3-24

    Authors:

    Topics

    Non-GAAP
  • 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
  • Auditee’s Payout Policies: Does Audit Quality Matter?

    2022-3-17

    Authors:

    Topics

    Audit + Compliance
  • 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
  • Answers Without Questions

    2022-2-18

    Authors:

    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
  • Audit Effort in Global Systemic Banks

    2022-1-28

    Authors:

    Topics

    Audit + ComplianceAudit Fees
  • 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
  • Dual 8-K Filings and Auditor Downward Switches

    2022-1-28

    Authors:

    Topics

    Audit + Compliance
  • 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
  • Investor Protection in an Age of Entrepreneurship

    2021-8-25

    Authors:

    Topics

  • 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)
  • Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?

    2021-8-2

    Authors:

    Topics

  • 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)
  • The Effect of Information Technology (IT) Material Weaknesses in Internal Control on Chief Financial Officer (CFO) Turnover

    2021-7-8

    Authors:

    Topics

  • 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
  • Do Director Networks Help Managers Forecast Better?

    2021-4-9

    Authors:

    Topics

  • 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
  • Everlasting Fraud

    2021-3-2

    Authors:

    Topics

    Audit + ComplianceFinancial Restatements
  • 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)
  • Goodwill Impairment and Audit Effort

    2021-2-24

    Authors:

    Topics

    Audit + Compliance
  • 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

  • The Effect of Audit Engagement Partner Professional Experience on Audit Quality and Audit Fees: Early Evidence from Form AP Disclosure

    2021-2-8

    Authors:

    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
  • Accounting Policy Changes and Misstatement Risk

    2021-1-29

    Authors:

    Topics

    Audit + Compliance
  • Big 4 Firms as Legal Service Providers: Implications for Audit Practice and Future Research Directions

    2021-1-29

    Authors:

    Topics

  • 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
  • Real Effects of Auditor Conservatism

    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
  • Tax Haven Incorporation and Financial Reporting Transparency

    2021-1-1

    Authors:

    Topics

  • 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
  • Has the New World Order Taught the big Four to Manage Client Portfolio Risk? Examining Extreme Loss Occurrences Before and After Sarbanes Oxley

    2020-11-20

    Authors:

    Topics

  • 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

  • Managerial Discretion in Revenue Recognition Amidst Financial Restatements and Implications for GAAP Compliance

    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
  • Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process

    2020-10-6

    Authors:

    Topics

  • CEO Activism and Firm Value

    2020-10-6

    Authors:

    Topics

    Corporate + LegalLitigation
  • Corporate Reputation and the Timeliness of External Audit and Earnings Announcement

    2020-10-6

    Authors:

    Topics

  • The Pricing of Accruals Quality in Credit Default Swap Spreads

    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
  • Audit Fees and Corporate Innovation

    2020-8-13

    Authors:

    Topics

    Audit + Compliance
  • Auditor Response to Changing Risk: Money Market Funds During the Financial Crisis

    2020-8-7

    Authors:

    Topics

    Funds + Securities
  • Supplemental Datasets for the Examination of The Revival of Large Consulting Practices at the Big 4 and Audit Quality

    2020-8-6

    Authors:

    Topics

  • At What Life-Cycle Stage Does the Auditors’ Going Concern Report Add Value?

    2020-8-5

    Authors:

    Topics

  • Corporate Governance and Earnings Management: A Quantile Regression Approach

    2020-8-5

    Authors:

    Topics

  • Does the Freedom of Information Act Foil the Securities and Exchange Commission’s Intent to Keep Investigations Confidential?

    2020-8-3

    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
  • Office-Client Balance and Metro Area Audit Market Competition

    2020-7-6

    Authors:

    Topics

  • 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)
  • Slack and Crash Risk

    2020-6-29

    Authors:

    Topics

    Audit + ComplianceAuditor Tenure
  • 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
  • Trust of the Crowd and Audit Pricing

    2020-6-21

    Authors:

    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 Office Industry Diversity and Audit Quality

    2020-6-17

    Authors:

    Topics

    Audit + Compliance
  • 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

  • Institutional Investor Trading Around Auditor’s Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds

    2020-5-23

    Authors:

    Topics

  • The Impact of the Sarbanes–Oxley Section 404(B) Exemption on Earnings Informativeness

    2020-5-23

    Authors:

    Topics

  • Why Do Firms Seek Shareholders Ratification of the Independent Audit Function? The Case of Foreign Cross‐Listed Companies in the United States

    2020-5-23

    Authors:

    Topics

  • An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

    2020-5-22

    Authors:

    Topics

  • Are the Big 4 Audit Firms Homogeneous? Further Evidence from Audit Pricing

    2020-5-21

    Authors:

    Topics

    Audit + ComplianceAudit Fees
  • Ongoing SEC Disclosures by Foreign Firms

    2020-5-21

    Authors:

    Topics

    SEC Comment Letters
  • ‘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

  • Common Auditors and Private Bank Loans

    2020-5-14

    Authors:

    Topics

    Auditor Engagements
  • Auditing in the Era of Big Data

    2020-5-8

    Authors:

    Topics

    Audit Fees
  • The Effect of Partner Digitalization Expertise on Audit Fees

    2020-5-8

    Authors:

    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
  • Are Going‐Concern Issues Disclosed in Audit Reports Associated with Subsequent Bankruptcy? Evidence from the United States

    2020-5-3

    Authors:

    Topics

  • 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

  • The Effect of Tenure and Gender on Corporate Boards

    2020-5-1

    Authors:

    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
  • The Bright Side of Tax Avoidance: The Case of Foreign Competition

    2020-4-30

    Authors:

    Topics

  • 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)
  • Profit Persistence in the U.S. Audit Market

    2020-4-20

    Authors:

    Topics

  • 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
  • Street vs. GAAP: Which Effective Tax Rate Is More Informative?

    2020-4-7

    Authors:

    Topics

    Tax
  • 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

  • Accounting Quality and Debt Concentration

    2020-3-20

    Authors:

    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
  • Good for Managers, Bad for Society? Causal Evidence on the Association between Risk-Taking Incentives and Corporate Social Responsibility

    2020-3-3

    Authors:

    Topics

    Litigation
  • 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
  • MD&A Textual Similarity and Auditors

    2020-3-1

    Authors:

    Topics

    Audit + ComplianceAudit Opinions
  • 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
  • Politician Careers and SEC Enforcement Against Financial Misconduct

    2020-2-14

    Authors:

    Topics

  • 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

  • Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure

    2020-2-11

    Authors:

    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 Audit Partner Rotations and Audit Quality in the United States

    2020-2-1

    Authors:

    Topics

  • 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
  • Do Lenders Care Who Did the Audit?

    2019-12-23

    Authors:

    Topics

    PCAOB
  • Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity

    2019-12-20

    Authors:

    Topics

  • Can Auditors Become Over-Conservative? Evidence from the Investors’ Perception of Auditor Changes

    2019-12-19

    Authors:

    Topics

    Audit OpinionsAuditor Changes
  • Undisclosed SEC Investigations

    2019-12-19

    Authors:

    Topics

    Financial Restatements
  • 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)
  • Auditor Going Concern Opinions and FIN 48 Reserves

    2019-12-1

    Authors:

    Topics

  • Using Machine Learning to Detect Misstatements

    2019-12-1

    Authors:

    Topics

    Financial Restatements
  • 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
  • Are Audit Fees Discounted in Initial Year Audit Engagements?

    2019-11-20

    Authors:

    Topics

    Audit Fees
  • 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
  • The Real Effects of Environmental Activist Investing

    2019-11-18

    Authors:

    Topics

    Litigation
  • 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 Effect of Potential Entrants on Audit Market Competition

    2019-10-18

    Authors:

    Topics

    Audit Fees
  • 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
  • The Effect of Financial Constraints on Audit Fees

    2019-10-12

    Authors:

    Topics

    Audit Fees
  • 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)
  • Real Effects of PCAOB International Inspections

    2019-9-1

    Authors:

    Topics

  • The Cost of Fraud Prediction Errors

    2019-9-1

    Authors:

    Topics

    Audit Fees
  • 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
  • On Accounting’s Twenty-First Century Challenge: Evidence on the Relation between Intangible Assets and Audit Fees

    2019-8-24

    Authors:

    Topics

  • 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
  • Equal Opportunity Market

    2019-8-12

    Authors:

    Topics

  • 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
  • Engagement Partner Identification Format and Audit Quality

    2019-7-30

    Authors:

    Topics

    Canada (SEDAR)
  • Evidence of Non-Compliance and Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items

    2019-7-29

    Authors:

    Topics

    SEC Comment Letters
  • Financial Versus Operating Liability Leverage and Audit Fees

    2019-7-18

    Authors:

    Topics

  • Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees

    2019-7-17

    Authors:

    Topics

  • Pre-Analysis Plan for the REG SHO Reanalysis Project

    2019-7-4

    Authors:

    Topics

    Audit Fees
  • 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
  • Information Flows Among Rivals and Corporate Investment

    2019-6-7

    Authors:

    Topics

    Audit Opinions
  • The Impact of Accounting Restatements on Corporate Innovation Strategy

    2019-6-6

    Authors:

    Topics

  • The Impact of Information Security Breach Incidents on CIO Turnover

    2019-6-3

    Authors:

    Topics

  • 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
  • Taxes and Haven Activities: Evidence from Linguistic Cues

    2019-5-17

    Authors:

    Topics

  • Banks’ Audit Committees, Audit Firm Alumni, and Fees Paid to Audit Firm

    2019-5-14

    Authors:

    Topics

    Audit Fees
  • CFO Gender and Financial Statement Irregularities

    2019-5-14

    Authors:

    Topics

  • The Persistence and Pricing of Changes in Multinational Firms’ Foreign Cash Holdings

    2019-5-14

    Authors:

    Topics

    SEC Comment Letters
  • A Measure of Financial Statement Similarity

    2019-5-7

    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
  • Clawback Provisions and Firm Risk

    2019-4-30

    Authors:

    Topics

  • Evidence on the Use and Efficacy of Internal Whistleblowing Systems

    2019-4-29

    Authors:

    Topics

  • Directors Skill and Financial Reporting Quality

    2019-4-25

    Authors:

    Topics

  • 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 Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness

    2019-4-8

    Authors:

    Topics

  • 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

  • Political Corruption and Accounting Choices

    2019-3-30

    Authors:

    Topics

  • Riding the Blockchain Mania: Public Firms’ Speculative 8-K Disclosures

    2019-3-29

    Authors:

    Topics

  • Do Shareholder Activists Care About Accounting and Audit Quality?

    2019-3-28

    Authors:

    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
  • Information versus Investment

    2019-3-1

    Authors:

    Topics

    Financial Restatements
  • 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
  • Earnings Quality on the Street

    2019-2-24

    Authors:

    Topics

  • 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

  • “Problem” Directors and Audit Fees

    2019-2-20

    Authors:

    Topics

  • Corporate Social Responsibility Risk and Auditor–Client Retention

    2019-2-14

    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)
  • The Effects of Information Systems Compatibility on Firm Performance Following Mergers and Acquisitions

    2019-2-13

    Authors:

    Topics

  • 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

  • Does Auditor Involvement Expedite SEC Comment Letter Resolution?

    2019-1-31

    Authors:

    Topics

  • Does One Size Fit All? Evidence on XBRL Adoption and 10-K Filing Lag

    2019-1-29

    Authors:

    Topics

  • Profiling Membership in the PCAOB’s Standing Advisory Group

    2019-1-29

    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

  • Does Late 10K Filing Impact Companies’ Financial Reporting Strategy? Evidence from Discretionary Accruals and Real Transaction Management

    2019-1-15

    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

  • Auditors are Known by the Companies They Keep

    2019-1-1

    Authors:

    Topics

    Broker Dealer
  • How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance

    2019-1-1

    Authors:

    Topics

    Tax
  • Why Do Auditors Fail? What Might Work? What Won’t?

    2019-1-1

    Authors:

    Topics

  • Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges

    2018-12-31

    Authors:

    Topics

    Litigation
  • Input Price Shocks and Investment: Evidence from OEMs

    2018-12-27

    Authors:

    Topics

  • 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

  • Should U.S. Companies Adopt Semi-Annual Reporting? An Analysis of Quarterly Reporting Requirements and the Practice of Earnings Guidance

    2018-12-17

    Authors:

    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
  • A Global Analysis of Corporate Litigation Risk and Costs

    2018-11-20

    Authors:

    Topics

    Litigation
  • 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
  • Determinants of Timely Adoption of the 2013 COSO Integrated Framework

    2018-11-6

    Authors:

    Topics

  • 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
  • Does Part II of the PCAOB Inspection Report Provide New Information to the Market?: A re-Examination of Prior Evidence

    2018-10-30

    Authors:

    Topics

  • 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
  • Are the Big 4 Firms Homogeneous?: Further Evidence From Audit Pricing

    2018-10-15

    Authors:

    Topics

  • 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
  • An Input-Based Measure of Financial Statement Comparability

    2018-10-7

    Authors:

    Topics

  • Do Companies Engage in Auditor Shopping to Conceal Misreporting? Evidence from Financial Misstatements

    2018-10-5

    Authors:

    Topics

    Director & Officer ChangesFinancial Restatements
  • The Effect of Write-Offs on Audit Fees: Theory and Evidence

    2018-10-5

    Authors:

    Topics

  • 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)
  • Does Tax Planning Affect Analysts’ Earnings Forecasts?

    2018-10-3

    Authors:

    Topics

    Audit OpinionsTax
  • 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)
  • Measuring Corporate Culture Using Machine Learning

    2018-9-28

    Authors:

    Topics

    Financial Restatements
  • 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
  • Information Asymmetry and the Wealth Appropriation Effect in the Bond Market: Evidence from Late Disclosures

    2018-9-21

    Authors:

    Topics

  • 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
  • Corporate Investment Under the Cloud of Litigation

    2018-9-11

    Authors:

    Topics

    Financial Restatements
  • Securities Litigation Environments and Bank Lending: Evidence From the Courts

    2018-9-10

    Authors:

    Topics

    Audit Fees
  • CEO Political Ideology and Audit Pricing

    2018-9-9

    Authors:

    Topics

    Audit FeesAudit Opinions
  • 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)
  • Public Short Selling by Activist Hedge Funds

    2018-8-31

    Authors:

    Topics

    Litigation
  • 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

  • Investigating the Effect of Management Accounting on Business Intelligence of Companies Accepted in Stock Exchange

    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
  • Do Auditors Price Breach Risk in Their Audit Fees?

    2018-7-20

    Authors:

    Topics

    Audit Fees
  • 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 Accounting Consistency

    2018-7-1

    Authors:

    Topics

  • Essays on Foreign Firms Listed in the United States

    2018-7-1

    Authors:

    Topics

    Disclosure Controls (SOX 302)Financial RestatementsSEC Comment Letters
  • The Impact of Client Information Technology Capability on Audit Pricing

    2018-7-1

    Authors:

    Topics

  • 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)
  • Compensation Clawback Policies and Corporate Lawsuits

    2018-6-20

    Authors:

    Topics

    Litigation
  • 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
  • Computing Prediction Intervals with CAATTs: Implementation in CaseWare IDEA and Complemented in R Project Software

    2018-6-1

    Authors:

    Topics

  • 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
  • The Continuing Evolution of Auditor Reporting in the Broker-Dealer Industry: Issues and Opportunities

    2018-6-1

    Authors:

    Topics

  • 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

  • The Relationship Between Director Tenure and Director Quality

    2018-5-23

    Authors:

    Topics

  • Executive Migration: How Information Cues From Departing Firms and the Labor Market Affect Shareholder Value

    2018-5-18

    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
  • Audit Quality: Detection of Material Misstatement

    2018-5-1

    Authors:

    Topics

  • 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
  • Managerial Overconfidence, Ability, Firm-Governance and Audit Fees

    2018-5-1

    Authors:

    Topics

  • Noncompliance with Non-Accounting Securities Laws and GAAP Violations

    2018-5-1

    Authors:

    Topics

  • 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
  • Three Essays on Corporate Financial Disclosures

    2018-5-1

    Authors:

    Topics

    Financial 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

  • Information Environment Consequences of SEC Non-GAAP Comment Letters

    2018-4-15

    Authors:

    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

  • Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism

    2018-4-2

    Authors:

    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

  • Competitive Externalities of Tax Cuts

    2018-4-1

    Authors:

    Topics

    Tax
  • 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)
  • Effects of Reporting Relationship and Type of Internal Control Deficiency on Internal Auditors’ Internal Control Evaluations

    2018-4-1

    Authors:

    Topics

  • The Revolving Door Between the PCAOB and Large Audit Firms

    2018-4-1

    Authors:

    Topics

  • 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

  • Board Risk Committees: Insurer Financial Strength Ratings and Performance

    2018-3-26

    Authors:

    Topics

  • The Importance of Network Recommendations in the Director Labor Market

    2018-3-20

    Authors:

    Topics

  • Investment and Firm Value Under High Economic Uncertainty: The Beneficial Effect of Overconfident CEOs

    2018-3-14

    Authors:

    Topics

  • Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

    2018-3-13

    Authors:

    Topics

  • Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism

    2018-3-13

    Authors:

    Topics

  • Management’s Personal Ideology and Financial Reporting Quality

    2018-3-12

    Authors:

    Topics

  • SEC Resource Constraints and Comment Letter Quality

    2018-3-9

    Authors:

    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

  • Are Audit Fees and Audit Quality Affected When Lead Auditors Accept Responsibility for Work Performed by Other Auditors?

    2018-3-1

    Authors:

    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
  • How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters

    2018-2-27

    Authors:

    Topics

  • How have US Banks Adopted the Financial Accounting Standards Board’s Level 3 Fair Value Disclosure Rules?

    2018-2-27

    Authors:

    Topics

  • SOX Section 404 and Corporate Innovation

    2018-2-23

    Authors:

    Topics

  • How Do Auditors Respond to FCPA Risk?

    2018-2-20

    Authors:

    Topics

  • 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

  • When Analysts Speak, Do Auditors Listen?

    2018-2-14

    Authors:

    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 Effects of Audit-Firm Monopolies within Local Audit Markets

    2018-2-13

    Authors:

    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

  • Accounting Firm Association Membership and Audit Firm Growth

    2018-2-7

    Authors:

    Topics

  • Auditor Change Disclosures as Signals of Earnings Management and Risk

    2018-2-2

    Authors:

    Topics

  • Specialized Auditors in Strategic Alliances

    2018-2-2

    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

  • Quasi Rents to Audit Firms from Longer Tenure

    2018-2-1

    Authors:

    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

  • Should Uninformed Shareholders Vote? Evidence from Auditor Ratification

    2018-1-30

    Authors:

    Topics

  • What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Report Modifications

    2018-1-30

    Authors:

    Topics

  • The Effect of Operating Lease Capitalization to Audit Fees

    2018-1-29

    Authors: Linda Aikala (Aalto University)

    Topics

    Audit Fees
  • The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments

    2018-1-29

    Authors:

    Topics

  • 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

  • Going-Concern Opinions and Corporate Governance

    2018-1-25

    Authors:

    Topics

  • Determinants of Auditor Going Concern Reporting in the Banking Industry

    2018-1-24

    Authors:

    Topics

  • Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements

    2018-1-23

    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
  • No News is Bad News: Do PCAOB Part II Reports Have an Effect on Annually Inspected Firms’ Audit Fees and Audit Quality?

    2018-1-8

    Authors:

    Topics

  • 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

  • Do Covenant Violations Affect Audit Report Timeliness?

    2018-1-1

    Authors:

    Topics

  • Employee Movements from Audit Firms to Audit Clients

    2018-1-1

    Authors:

    Topics

  • Information Content of IFRS Versus GAAP Financial Statements

    2018-1-1

    Authors:

    Topics

  • Strategic Subsidiary Disclosure

    2018-1-1

    Authors:

    Topics

    Financial RestatementsSEC Comment Letters
  • Three Essays on Contagion and Network Issues

    2018-1-1

    Authors:

    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

  • The Market Premium for Audit Partners with Big 4 Experience

    2017-12-12

    Authors:

    Topics

  • An Empirical Test of SEC Enforcement in the Audit Market

    2017-12-7

    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

  • PCAOB Inspection Reports and Shareholder Ratification of the Auditor

    2017-12-1

    Authors:

    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)
  • Ownership Structure and the Demand for Auditor Quality

    2017-11-16

    Authors:

    Topics

    Audit Fees
  • 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
  • How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model

    2017-11-9

    Authors:

    Topics

  • 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
  • The Incremental Informativeness of the Sentiment of Conference Calls for Internal Control Material Weaknesses

    2017-11-8

    Authors:

    Topics

  • Internal Control Weakness, Investment and Firm Valuation

    2017-11-6

    Authors:

    Topics

  • Why Do Clients Choose Nonlocal Auditors?

    2017-11-3

    Authors:

    Topics

    Audit Opinions
  • Looking the Part: Does Audit Committee Expertise Reduce the Influence of Superficial Appearances in Auditor Selection and Compensation Decisions?

    2017-11-2

    Authors:

    Topics

    Audit Fees
  • 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:

    Topics

  • Some Notes About Financial Accounting Research: Research Methodology, Epistemological Approaches and Practical Implications

    2017-11-1

    Authors:

    Topics

  • 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)

    Topics

    Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)
  • Does the Threat of Whistleblowing Reduce Accounting Fraud?

    2017-10-25

    Authors:

    Topics

  • Examining the Examiners: SEC Effectiveness in Identifying Financial Reporting Errors

    2017-10-20

    Authors:

    Topics

  • Essays On Politically Connected Firms

    2017-10-7

    Authors:

    Topics

    Audit FeesAudit OpinionsAuditor ChangesDisclosure Controls (SOX 302)Financial Restatements
  • The Effectiveness of SEC Enforcement in Deterring Financial Misconduct

    2017-10-2

    Authors:

    Topics

    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 )

    Topics

  • Digitalization and High Audit Fees: An Empirical Study Applied to US Firms

    2017-10-1

    Authors:

    Topics

  • Examining Upper Echelons Managers’ Characteristics on Financial Restatements

    2017-10-1

    Authors:

    Topics

    Financial Restatements
  • The Importance of Director External and Internal Social Networks to Stock Price Crash Risk

    2017-10-1

    Authors:

    Topics

  • The Intellectual Property Holding Company: Tax Use and Abuse from Victoria’s Secret to Apple

    2017-10-1

    Authors:

    Topics

    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
  • Related Party Transactions, Investments and External Financing

    2017-9-28

    Authors:

    Topics

  • Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?

    2017-9-27

    Authors:

    Topics

    Audit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)
  • CEO/CFO Turnover and Subsequent Remediation of Information Technology Material Weaknesses

    2017-9-20

    Authors:

    Topics

  • Auditor Benchmarking of Client Disclosures

    2017-9-14

    Authors:

    Topics

    Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)
  • The Risk of Fraud in Family Firms: Assessments of External Auditors

    2017-9-11

    Authors:

    Topics

  • 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

  • Motivating Capital Investment by Using the Audit Process to Increase Financial Transparency

    2017-9-7

    Authors:

    Topics

    Audit Fees
  • The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms

    2017-9-7

    Authors:

    Topics

  • 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

  • Corporate Litigation and Debt

    2017-9-1

    Authors:

    Topics

    Litigation
  • Audit Fee Discounting in the Post-SOX Environment

    2017-9-1

    Authors:

    Topics

    Audit Fees
  • 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)

    Topics

  • 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

    Authors:

    Topics

  • Buying the Verdict

    2017-9-1

    Authors:

    Topics

    Litigation
  • Internal CEO Approval and External Reporting Quality

    2017-9-1

    Authors:

    Topics

    Litigation
  • Post-SOX Downward Auditor Switches and Their Impacts on the Nonprofit Audit Market

    2017-9-1

    Authors:

    Topics

  • The Impact of Culture on Internal Control Weaknesses: Evidence from Firms that Cross-List in the U.S

    2017-9-1

    Authors:

    Topics

  • The Influence of Auditor Provided Tax Planning and Tax Compliance Services in the “Tax Transparency Era”

    2017-9-1

    Authors:

    Topics

    Audit FeesAudit Opinions
  • Third-Party Reaction to Hedge Fund Activism: Auditor’s Perspective

    2017-9-1

    Authors:

    Topics

    Audit Fees
  • Unfair Labor Practice Charges and Audit Fees

    2017-9-1

    Authors:

    Topics

    Audit FeesAudit OpinionsFinancial Restatements
  • Sentiment and Audit Quality

    2017-8-31

    Authors:

    Topics

  • Auditor Multinational Expertise and Audit Quality

    2017-8-30

    Authors:

    Topics

    Financial Restatements
  • Patent Success, Patent Holdup and the Structure of Property Rights

    2017-8-29

    Authors:

    Topics

    Litigation
  • On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data

    2017-8-23

    Authors:

    Topics

    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:

    Topics

    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
  • Using Search Engine Technology to Examine Relationship between Going Concern Opinion and Its Financial Distress Metrics

    2017-8-22

    Authors:

    Topics

  • Company Stock Price Reactions to the 2016 Election Shock: Trump, Taxes, and Trade

    2017-8-17

    Authors:

    Topics

    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

  • Shareholder Elections of Audit Committee Members

    2017-8-7

    Authors:

    Topics

  • 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)
  • Detecting Financial Restatements Using Data Mining Techniques

    2017-8-1

    Authors:

    Topics

  • Does Industry-level Information Affect Auditors’ Assessment of Client-level Risk?

    2017-8-1

    Authors:

    Topics

    Financial Restatements
  • Identifying Fraud Using Restatement Information

    2017-8-1

    Authors:

    Topics

  • 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
  • Analysts and Hedge Fund Activism

    2017-7-31

    Authors:

    Topics

  • 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)
  • Managerial Ability, Financial Distress and Audit Fees

    2017-7-18

    Authors:

    Topics

  • Family-Friendly Directors

    2017-7-16

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Dark Side of Hedge Fund Activism: Evidence from Employee Pension Plans

    2017-7-14

    Authors:

    Topics

    Shareholder Activism
  • Intangible Assets on the Balance Sheet and Audit Fees

    2017-7-3

    Authors:

    Topics

  • 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:

    Topics

    Financial Restatements
  • External Monitoring and Returns to Hedge Fund Activist Campaigns

    2017-7-1

    Authors:

    Topics

    Shareholder Activism
  • Internal Control Material Weakness and Real Earnings Management

    2017-7-1

    Authors:

    Topics

  • Do Lenders Have Favorite Auditors?

    2017-6-30

    Authors:

    Topics

    Financial Restatements
  • 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 Association between IT Material Weaknesses and Earnings Management

    2017-6-28

    Authors:

    Topics

  • The Scale and Scope of the Client Portfolio and Audit Pricing at the Individual Auditor Level: Evidence from China

    2017-6-28

    Authors:

    Topics

    Audit Opinions
  • Credit Default Swaps on Corporate Debt and the Pricing of Audit Services

    2017-6-27

    Authors:

    Topics

    Audit FeesAudit Opinions
  • On the Formation of Capital and Wealth

    2017-6-25

    Authors:

    Topics

    Tax
  • Tainted Executives as Outside Directors

    2017-6-23

    Authors:

    Topics

    Director & Officer Changes
  • SEC Comment Letters and Firm Disclosure

    2017-6-20

    Authors:

    Topics

  • 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

  • The Compensation of Executives Based on Non-GAAP Performance Measures: The Effect of Corporate Governance Evidence from the United States of America

    2017-6-19

    Authors:

    Topics

    Non-GAAP
  • Teaching Data Analytics Using ACL

    2017-6-12

    Authors:

    Topics

  • 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

  • Stock Price Crash Risk and Internal Control Weakness: Presence vs. Disclosure Effect

    2017-5-31

    Authors:

    Topics

  • Strategic Disclosures of Litigation Loss Contingencies When Customer-Supplier Relationships Are at Risk

    2017-5-31

    Authors:

    Topics

  • Organized Labor and Audit Fees

    2017-5-18

    Authors:

    Topics

  • Non-GAAP Reporting: Evidence from Academia and Current Practice

    2017-5-11

    Authors:

    Topics

    Non-GAAP
  • Blockchain Technology: Digitizing the Global Financial System

    2017-5-9

    Authors:

    Topics

  • Clawback Provision Adoption, Corporate Governance, and Investment Decisions

    2017-5-9

    Authors:

    Topics

  • Exploring Revenue Recognition in the Local Community

    2017-5-2

    Authors:

    Topics

  • 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

  • Corporate Governance: Overview, Case Studies, and Reforms

    2017-5-1

    Authors:

    Topics

    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)

    Topics

  • Sarbanes-Oxley Act Section 404 and Filing Status

    2017-5-1

    Authors:

    Topics

  • The Impact of Audit Committee Tenure and Compensation on Audit Fees

    2017-5-1

    Authors:

    Topics

  • The Impact of Big 4 Consulting on Audit Reporting Lag and Restatements

    2017-5-1

    Authors:

    Topics

  • Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases

    2017-4-27

    Authors:

    Topics

  • An Assessment of the PCAOB’s Risk-Based Inspection Program: Are Inspection Findings Generalizable and Do They Improve Audit Quality?

    2017-4-22

    Authors:

    Topics

  • The Effect of Restatements on Analyst Behavior

    2017-4-21

    Authors:

    Topics

  • Balance Sheet Conservatism and Audit Reporting Conservatism

    2017-4-19

    Authors:

    Topics

  • Measuring Accounting Reporting Complexity with XBRL

    2017-4-12

    Authors: Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University)

    Topics

  • Is Operational Control Risk Informative of Financial Reporting Deficiencies?

    2017-4-11

    Authors:

    Topics

  • 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)

    Topics

  • Consequences of Low-Quality Audits for Engagement Partners

    2017-4-1

    Authors:

    Topics

  • Estimates and Inferences in Accounting Panel Data Sets: Comparing Approaches

    2017-4-1

    Authors:

    Topics

  • Reputation and Corporate Tax Planning: A Moral Licensing View

    2017-4-1

    Authors:

    Topics

  • 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:

    Topics

    Audit Fees
  • The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees, Auditor Conservatism, and Overall Reporting Quality

    2017-3-28

    Authors:

    Topics

  • IT Internal Control Weaknesses and the Market Value of Firms

    2017-3-23

    Authors:

    Topics

  • The Impact of Litigation Risk on Auditor Pricing Behavior: Evidence from Reverse Mergers

    2017-3-20

    Authors:

    Topics

  • 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

  • Auditor Search Periods as Signals of Engagement Risk: Effects on Auditor Choice and Audit Pricing

    2017-3-7

    Authors:

    Topics

  • The CDS Market Reaction to Restatement Announcements

    2017-3-4

    Authors: Lijing Du (College of Business and Economics, Towson University, Towson)

    Topics

  • The Effect if Ambiguity in an Auditing Standard on Auditor Independence: Evidence from Nonaudit Fees and SOX 404 Opinions

    2017-3-2

    Authors:

    Topics

  • 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

  • Competitive Rivalry in Audit Markets

    2017-3-1

    Authors:

    Topics

  • Financial Reporting Quality: A Literature Review

    2017-3-1

    Authors:

    Topics

    Financial Restatements
  • Risk Fact or Fiction: The Information Content of Risk Factor Disclosure

    2017-3-1

    Authors:

    Topics

    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 Effect of Managerial Stock Ownership on the Relationship Between Material Internal Control Weaknesses and Audit Fees

    2017-3-1

    Authors:

    Topics

  • 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

  • Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, and Turnover Intentions Among Internal Auditors

    2017-2-1

    Authors: Toccara Jeneshia Lee (Walden University)

    Topics

  • Restatements and Accounting Quality: A Comparison Between IFRS and US-GAAP

    2017-2-1

    Authors:

    Topics

  • The Effect of Office-Level Factors on Audit Quality

    2017-2-1

    Authors:

    Topics

    Financial RestatementsSEC Comment Letters
  • Financial Reporting Quality and Auditor Locality Contagion

    2017-1-30

    Authors:

    Topics

  • Changes in Audit Quality under Auditing Standard No. 5

    2017-1-26

    Authors:

    Topics

  • Do Family Firms Purchase More Nonaudit Services than Non-Family Firms?

    2017-1-16

    Authors:

    Topics

  • Fixed Costs, Audit Production, and Audit Markets: Theory and Evidence

    2017-1-16

    Authors:

    Topics

  • Internal Control and Operational Efficiency

    2017-1-16

    Authors:

    Topics

  • 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

  • Auditor Reverse Merger Expertise: Evidence from Chinese Reverse Merger Companies

    2017-1-11

    Authors:

    Topics

  • 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

  • What Are the Costs of Admitting Mistakes for Foreign Firms?

    2017-1-10

    Authors:

    Topics

  • A Survey of Litigation in Corporate Finance

    2017-1-9

    Authors:

    Topics

  • Executive Tournament Incentives and Audit Fees

    2017-1-5

    Authors:

    Topics

  • Big Data and Analytics in the Modern Audit Engagement: Research Needs

    2017-1-3

    Authors:

    Topics

  • Do Voluntary Clawback Adoptions Curb Overinvestment?

    2017-1-2

    Authors:

    Topics

  • 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
  • Effect of Audit and Compensation Committee Membership Overlap on Audit Fees

    2017-1-1

    Authors:

    Topics

  • 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
  • On the Labor Market for Chief Financial Officers

    2017-1-1

    Authors:

    Topics

    Director & Officer Changes
  • The Consequences of Bank Reporting Failure for Liquidity Creation: Evidence from Accounting Restatements

    2017-1-1

    Authors:

    Topics

    Financial Restatements
  • The Contextual Nature of the Association Between Managerial Ability and Audit Fees

    2017-1-1

    Authors:

    Topics

  • The Impact of Accelerated Filing Requirements on Meeting Audit Report Deadlines

    2017-1-1

    Authors:

    Topics

  • The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing

    2017-1-1

    Authors:

    Topics

  • The Real Effects of SOX Section 404: Evidence from Corporate Innovation

    2017-1-1

    Authors:

    Topics

    Litigation
  • The Impact of Bank Restatements on Illiquidity and Systemic Risk

    2016-12-21

    Authors:

    Topics

  • The Effective Income Tax Experience of U.S. and Non-U.S. Multinationals

    2016-12-19

    Authors:

    Topics

  • The Monitoring Effectiveness of Co-opted Audit Committees

    2016-12-16

    Authors:

    Topics

  • 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

  • Market Reaction to Auditor Ratification Vote Tally

    2016-12-13

    Authors:

    Topics

  • 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

  • How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model

    2016-12-8

    Authors:

    Topics

  • Investment-related Pressure and Audit Risk

    2016-12-8

    Authors:

    Topics

  • 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:

    Topics

  • Information Asymmetries in the Context of Restatement Announcements

    2016-12-1

    Authors:

    Topics

  • Litigation Risk, Auditor Tenure, and Auditor Specialization and Their Effect on Reporting Quality

    2016-12-1

    Authors:

    Topics

  • 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

  • External audit and Goodwill Write-off

    2016-11-29

    Authors:

    Topics

  • Restatement of 404 Internal Control Opinions

    2016-11-26

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Enterprise System Implementations: Role of Information Risk, Internal Controls and Environmental Uncertainty

    2016-11-12

    Authors:

    Topics

  • The Unintended Consequences of the Frequency of PCAOB Inspection

    2016-11-9

    Authors:

    Topics

  • Auditor Changes in the SOX Era

    2016-11-1

    Authors:

    Topics

    Auditor Changes
  • Determinants of Audit Quality in the USA Banking Sector

    2016-11-1

    Authors:

    Topics

    Litigation
  • Audit Quality of Chinese ADR Engagements

    2016-10-26

    Authors: Aloke(Al) Ghosh (Baruch College, City University of New York) Elisabeth Peltier (Concordia University) Cunyu Xing (South Western University of Finance and Economics)

    Topics

  • Large Sample Evidence of the Determinants of Nonprofit Monitoring Costs: A Resource Dependence Framework

    2016-10-26

    Authors:

    Topics

  • Do External Auditors Respond to Tax Risk? Evidence from Audit Fees and Auditor-Provided Tax Services

    2016-10-25

    Authors:

    Topics

  • Eliminating the Form 20-F Reconciliation and Audit Pricing

    2016-10-25

    Authors: Yi-Hung Lin (Monash University) Hua-Wei(Solomon) Huang (National Cheng Kung University)

    Topics

  • Has the Lack of Use of the Qualified Audit Opinion Turned It Into the “Rotten Kid” Threat?

    2016-10-25

    Authors:

    Topics

  • How Do Strategic Repositioning Moves Impact the Effectiveness of Firm’s IT Governance, Risk, and Control Mechanisms?

    2016-10-19

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Opportunism as a Firm and Managerial Trait: Predicting Insider Trading Profits and Misconduct

    2016-10-19

    Authors:

    Topics

    Financial Restatements
  • The Role of Bankers in the U.S. Syndicated Loan Market

    2016-10-13

    Authors:

    Topics

  • Accounting Restatements: Malfeasance and/or Optimal Incompetence?

    2016-10-10

    Authors:

    Topics

  • Determinants and Consequences of Auditor Conservatism

    2016-10-9

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Cooperating Alone: The Global Reach of U.S. Regulations on Conflict Minerals

    2016-10-1

    Authors: Remi Moncel (Berkeley School of Law)

    Topics

  • Economic Consequences of Announcing Strategic Alternatives

    2016-10-1

    Authors:

    Topics

    Shareholder Activism
  • Audit Market Structure and Audit Pricing

    2016-9-20

    Authors:

    Topics

  • To Exempt or Not to Exempt Non-accelerated Filers from Compliance with the Auditor Attestation Requirement of Section 404(b) of the Sarbanes–Oxley Act

    2016-9-20

    Authors: Kareen E. Brown (Brock University, Ontario, Canada) Fayez A. Elayan (Brock University, Ontario, Canada) Jingyu Li (Brock University, Ontario, Canada) Emad Mohammad (McMaster University, Ontario, Canada) Parunchana Pacharn (Brock University, Ontario, Canada) Zhefeng Frank Liu (Brock University, Ontario, Canada)

    Topics

  • Unscrewing the Inscrutable: Do Fair Value Deficiencies in PCAOB Inspection Reports Reduce Information Uncertainty of Complex Estimates?

    2016-9-20

    Authors:

    Topics

  • The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality

    2016-9-15

    Authors:

    Topics

    Audit FeesFinancial Restatements
  • Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data

    2016-9-14

    Authors:

    Topics

    Audit FeesFinancial Restatements
  • Auditors and Net Transfers into Level 3 Fair-Valued Financial Instruments

    2016-9-13

    Authors:

    Topics

    Audit Fees
  • Do Corporate Payouts Signal Going-concern Risk for Auditors? Evidence from Audit Reports for Companies in Financial Distress

    2016-9-13

    Authors:

    Topics

  • Public Company Audits and City-Specific Labor Characteristics

    2016-9-13

    Authors:

    Topics

    Audit Opinions
  • Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?

    2016-9-12

    Authors:

    Topics

  • Comment and Response to “Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching” by Mark DeFond, David H. Erkens, and Jieying Zhang

    2016-9-7

    Authors: Alastair Lawrence (University of California, Berkeley - Haas School of Business) Miguel Minutti-Meza (University of Miami - School of Business Administration) Ping Zhang (University of Toronto - Rotman School of Management)

    Topics

  • Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching

    2016-9-7

    Authors:

    Topics

  • Do Audit Personnel Salaries Impact Audit Quality?

    2016-9-1

    Authors: Jeffrey L. Hoopes (University of North Carolina) Kenneth J. Merkley (Cornell University) Joseph Pacelli (Indiana University) Joseph H. Schroeder (Indiana University)

    Topics

    Audit FeesAudit Opinions
  • Financial Statement Disaggregation, Auditor Effort and Financial Reporting Quality

    2016-9-1

    Authors:

    Topics

  • Institutional Ownership, Audit Choices and Quality: Evidence from Russell Index Reconstitutions

    2016-9-1

    Authors:

    Topics

  • Internal Control Deficiencies and Audit Pricing: Evidence from Initial Public Offerings

    2016-9-1

    Authors:

    Topics

  • Independent Director Reputation Incentives: CEO Compensation Contracting and Financial Accounting Quality

    2016-8-30

    Authors:

    Topics

    Financial Restatements
  • Short Selling Threats and Firm Risk-taking: Evidence from a Quasi-Natural Experiment

    2016-8-30

    Authors:

    Topics

  • Board Independence and Internal Control Weakness: Evidence from SOX 404 Disclosures

    2016-8-28

    Authors:

    Topics

  • Managerial Response to Constitutional Constraints on Shareholder Power

    2016-8-26

    Authors: Brian L. Connelly (Raymond J. Harbert College of Business, Auburn University) Wei Shi (Kelley School of Business, Indiana University) Jinyong Zyung (Jesse H. Jones Graduate School of Business, Rice Universityy)

    Topics

  • Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers

    2016-8-26

    Authors:

    Topics

    Financial RestatementsNon-GAAP
  • Abnormal Audit Fees and Accounting Quality

    2016-8-18

    Authors:

    Topics

    Audit Fees
  • Do CEO Succession and Succession Planning Affect Stakeholders’ Perceptions of Financial Reporting Risk? Evidence from Audit Fees

    2016-8-18

    Authors: Kenneth L. Bills (University of Arkansas) Ling Lei Lisic (George Mason University) Timothy A. Seidel (Brigham Young University)

    Topics

  • Business Strategy and Auditor Reporting

    2016-8-16

    Authors:

    Topics

  • Auditor-Provided Tax Services: The Effect of PCAOB Identification of Income Tax Related Deficiencies in the Part II Inspection Report

    2016-8-12

    Authors:

    Topics

  • The Influence of Earnings Management Conducted Through the Use of Accretive Stock Repurchases on Audit Fees

    2016-8-12

    Authors:

    Topics

  • Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting

    2016-8-11

    Authors:

    Topics

  • Auditor Specialization in the Nonprofit Sector

    2016-8-10

    Authors:

    Topics

    Audit Opinions
  • Industry contagion effects of internal control material weakness disclosures

    2016-8-7

    Authors:

    Topics

  • Auditee Religiosity, External Monitoring, and the Pricing of Audit Services

    2016-8-4

    Authors:

    Topics

  • Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees

    2016-8-1

    Authors: He Li (Rutgers Business School; Southwestern University of Finance and Economics) Won Gyun No (Rutgers, The State University of New Jersey - Accounting & Information Systems) J. Efrim Boritz (University of Waterloo - School of Accounting and Finance)

    Topics

  • Audit Partner Effects on Audit Pricing and Audit Quality in the United States

    2016-8-1

    Authors:

    Topics

    Audit Opinions
  • Busy Audit Committee Memembers and Internal Control Deficiencies

    2016-8-1

    Authors: Shaowen HuaRelated (Accounting Department, La Salle University) Bruce A. Leauby (Accounting Department, La Salle University) Zenghui Liu (Western Washington University)

    Topics

  • Essays on Capital Markets

    2016-8-1

    Authors:

    Topics

    Financial Restatements
  • Fraud Discovery In the Credit Default Swaps Market

    2016-8-1

    Authors:

    Topics

    Corporate + Legal
  • Improving Experienced Auditors’ Detection of Deception in CEO Narratives

    2016-8-1

    Authors:

    Topics

    Audit Fees
  • Acquirer Internal Control Weaknesses in the Market for Corporate Control

    2016-7-29

    Authors:

    Topics

    Audit FeesAudit Opinions
  • Spatial Competition in Local Audit Markets and the Fall-out on Deloitte from the 2007 PCAOB Censure

    2016-7-26

    Authors:

    Topics

  • Securities Class Actions in the United States and Canada Against Chinese Companies and Their Auditors: An Empirical Investigation

    2016-7-25

    Authors:

    Topics

    Financial RestatementsLitigation
  • Does Incentive-based Compensation for Chief Internal Auditors Impact objectivity? An external Audit Risk Perspective

    2016-7-23

    Authors:

    Topics

  • Awareness of SEC Enforcement and Auditor Reporting Decisions

    2016-7-22

    Authors: Mark L. DeFond (University of Southern California - Leventhal School of Accounting) Jere R. Francis (University of Missouri at Columbia) Nicholas Hallman (University of Texas at Austin)

    Topics

    Audit Opinions
  • Where Have All the IPOs Gone? The Hard Life of the Small IPO

    2016-7-19

    Authors:

    Topics

    Audit Fees
  • The Volatility of Other Comprehensive Income and Audit Fees

    2016-7-18

    Authors: Hua-Wei Huang (National Cheng Kung University) Steve Lin (Florida International University) K. Raghunandan (Florida International University)

    Topics

  • Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

    2016-7-11

    Authors:

    Topics

    Audit FeesAudit OpinionsFinancial Restatements
  • Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

    2016-7-11

    Authors:

    Topics

  • Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals

    2016-7-8

    Authors:

    Topics

  • Are Going Concern Opinions Useful in Predicting Client Defaults?

    2016-7-1

    Authors:

    Topics

    Audit Opinions
  • Does Engagement Partner Perceived Expertise Matter? Evidence from the U.S. Operations of the Big 4 Audit Firms

    2016-7-1

    Authors:

    Topics

    Audit FeesFinancial Restatements
  • Misclassification of Negative Core Earnings and Signal-Driven Price Association

    2016-7-1

    Authors:

    Topics

  • Non-GAAP Earnings Disclosure and IPO Pricing

    2016-7-1

    Authors:

    Topics

  • Regulatory Oversight and Auditor Market Share

    2016-6-28

    Authors: Daniel Aobdia (Northwestern University - Kellogg School of Management) Nemit Shroff (Massachusetts Institute of Technology (MIT) - Sloan School of Management)

    Topics

  • The Role of Audit Verification in Debt Contracting: Evidence from Covenant Violations

    2016-6-28

    Authors:

    Topics

  • Audit Firm Rotation, Audit Firm Tenure, and Audit Committee Support in Accounting Disputes

    2016-6-27

    Authors: Janice E. Rummell (Kennesaw State University)

    Topics

    Audit Fees
  • Auditors’ Response to Analysts’ Forecast Properties: Some Evidence from Audit Fee Pricing

    2016-6-27

    Authors:

    Topics

    Audit Fees
  • Do Corporate Governance Analysts Matter? Evidence From a Quasi-natural Experiment

    2016-6-16

    Authors:

    Topics

  • SHO Time for Innovation: The Real Effects of Short Sellers

    2016-6-16

    Authors:

    Topics

  • Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness

    2016-6-15

    Authors:

    Topics

  • The Association of Real Earnings Management with: Enterprise Resource Planning Systems, Audit Effort, and Future Financial Performance

    2016-6-14

    Authors:

    Topics

    Audit Opinions
  • The Effects of Financial Statement Disaggregation on Audit Pricing

    2016-6-14

    Authors:

    Topics

    Audit FeesAudit OpinionsFinancial Restatements
  • Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?

    2016-6-10

    Authors:

    Topics

    Financial Restatements
  • Auditor Response to Clients’ Reputational Risk

    2016-6-7

    Authors: Jenna J. Burke (Bentley University, Department of Accountancy) Rani Hoitash (Bentley University - Department of Accountancy) Udi Hoitash (Northeastern University)

    Topics

  • Determinants of Going Concern Opinions and Audit Fees for Development Stage Enterprises

    2016-6-1

    Authors:

    Topics

  • Does an Association Exist Between the Personal Determinants of the CEO and CFO and Corporate Internal Control Quality?

    2016-6-1

    Authors: Michel Peters (Erasmus University Rotterdam)

    Topics

  • Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients

    2016-5-31

    Authors:

    Topics

    Financial Restatements
  • Why Hire a Big 4 Auditor 500 Miles Away

    2016-5-27

    Authors:

    Topics

    Audit FeesAudit Opinions
  • Do Office Managing Partners Influence Audit Quality?

    2016-5-24

    Authors:

    Topics

    Audit Opinions
  • Audit Committee Diligence Around Initial Audit Engagement

    2016-5-20

    Authors:

    Topics

  • Timing of Earnings Restatements: CEO Equity Compensation and Market Reaction

    2016-5-18

    Authors:

    Topics

    Audit OpinionsFinancial Restatements
  • Audit Fee Differential, Audit Effort, and Litigation Risk: An Examination of ADR Firms

    2016-5-7

    Authors:

    Topics

  • The Ever-Expanding 10-K: Why Are 10-Ks Getting So Much Longer (and Does It Matter)

    2016-5-5

    Authors:

    Topics

  • An Analysis and Taxonomy of Disclosure Controls and Procedures Effectiveness

    2016-5-1

    Authors: Thomas R. Weirich (School of Accounting Central Michigan University) Lori Olsen (School of Accounting Central Michigan University)

    Topics

    Disclosure Controls (SOX 302)
  • Board Diversity and Financial Reporting Quality

    2016-5-1

    Authors:

    Topics

    Financial Restatements
  • Fraud Risk Awareness and the Likelihood of Audit Enforcement Action

    2016-5-1

    Authors: Jared Eutsler (University of North Texas) Erin Burrell Nickell (University of Denver) Sean W. G. Robb (University of Central Florida)

    Topics

  • Role of Inside Directors in Mitigating Negative Effects of Outside Directors’ Busyness

    2016-5-1

    Authors:

    Topics

    Financial Restatements
  • The Consequences of Governance Failure for Innovation

    2016-5-1

    Authors:

    Topics

  • The Impact of Hedge Fund Activism on the Target Firm’s CDS and Bond Yield Spreads

    2016-5-1

    Authors:

    Topics

    Shareholder Activism
  • Voluntary Internal Control Weakness Disclosures in Initial Public Offerings: Determinants and Subsequent Financial Reporting Quality

    2016-5-1

    Authors:

    Topics

    Initial Public Offerings (IPO)
  • Client Acceptance and Engagement Pricing following Auditor Resignations in Family Firms

    2016-4-28

    Authors:

    Topics

  • Diversification by the Audit Offices in the US and Its Impact on Audit Quality

    2016-4-27

    Authors:

    Topics

  • Firms’ Non-Reliance Judgment, Restatement Venue Choice, and Litigation Risk

    2016-4-25

    Authors:

    Topics

    Financial Restatements
  • The Impact of Sarbanes Oxley 404 Exemption on; Non-accelerated filers, Investor’s Confidence, And External Audit Fees

    2016-4-17

    Authors: Osama Omar Jaara (American University of Madaba) Maen Reda Oweis (American University of Madaba)

    Topics

  • Executive Compensation and Environmental Harm

    2016-4-1

    Authors:

    Topics

    Financial Restatements
  • Is There a Relation Between Residual Audit Fees and Analysts’ Forecasts?

    2016-3-28

    Authors: John L. Abernathy (Kennesaw State University, GA, USA) Tony Kang (McMaster University, Hamilton, Ontario, Canada) Gopal V. Krishnan (American University, Washington, DC, USA) Changjiang Wang (University of Cincinnati, Cincinnati, USA)

    Topics

  • SEC Comment Letters and Insider Sales

    2016-3-26

    Authors:

    Topics

    SEC Comment Letters
  • Extreme CEO Pay Cuts and Audit Fees

    2016-3-12

    Authors:

    Topics

  • CEO Financial Background and Audit Pricing

    2016-3-9

    Authors:

    Topics

  • The Association between Executive Pay Structure and the Transparency of Restatement Disclosures

    2016-3-9

    Authors:

    Topics

  • Text Mining to Uncover the Intensity of SEC Comment Letters and its Association with the Probability of 10-K Restatement

    2016-3-7

    Authors:

    Topics

  • Reexamining the Influence of Large Clients on Office-level Auditor Reporting Decisions: A Replication Study

    2016-3-1

    Authors: Lucy Lim (Howard University Washington United States )

    Topics

  • The Descent of the Audit Profession

    2016-3-1

    Authors:

    Topics

  • The Effect of Auditors’ Workload Pressure and Compression on audit Quality

    2016-3-1

    Authors:

    Topics

    Audit Opinions
  • Bank Auditor Information Transfer and Audit Quality

    2016-2-17

    Authors:

    Topics

  • Dominant Personality Types in Public Accounting: Selection Bias of Indoctrinated?

    2016-2-16

    Authors: Hughlene Burton (University of North Carolina) Brian Daugherty (University of Wisconsin) Denise Dickins (East Carolina University) Dan Schisler (East Carolina University)

    Topics

  • The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

    2016-2-16

    Authors:

    Topics

  • Audit Analytics

    2016-2-1

    Authors: Susan B. Anders

    Topics

  • Catch Me If You Can: Financial Misconduct around Corporate Headquarters Relocations

    2016-2-1

    Authors:

    Topics

    Financial Restatements
  • Director Penalties and Incentives to Restate: Evidence from Stock Option Backdating

    2016-2-1

    Authors:

    Topics

    Financial Restatements
  • Financial Reporting Quality and Corporate Financing: Evidence from The Financial Crisis

    2016-2-1

    Authors:

    Topics

  • Has Sarbanes-Oxley Standardized Audit Quality?

    2016-2-1

    Authors:

    Topics

  • Political Connection and the Demand for Industry Specialist Auditors

    2016-2-1

    Authors:

    Topics

  • SOX 404(b) Exemption Effects on Auditor Changes

    2016-2-1

    Authors:

    Topics

  • Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management

    2016-1-29

    Authors:

    Topics

    Financial Restatements
  • SEC Disclosure and Corporate Governance

    2016-1-26

    Authors: Weil, Gotshal & Manges LLP

    Topics

  • The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302

    2016-1-26

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Relationship Between Board-Level Technology Committees and Reported Security Breaches

    2016-1-23

    Authors:

    Topics

    Director & Officer Changes
  • What Auditors Need to Know about SOX Section 404(a) Reports

    2016-1-14

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Internal Control Reporting and Accounting Standards: A Cross-country Comparison

    2016-1-12

    Authors:

    Topics

  • Institutional Investor Trading Surrounding Auditor Going Concern Opinions

    2016-1-11

    Authors:

    Topics

  • The Effect of Auditor IT Expertise on Internal Controls

    2016-1-11

    Authors:

    Topics

  • Financial Reporting Quality and Voluntary Disclosure: Evidence from Internal Control Weaknesses

    2016-1-6

    Authors:

    Topics

  • Big Data and Audit Evidence

    2016-1-5

    Authors: Helen Brown-Liburd (Rutgers University) Miklos A. Vasarhely (Rutgers University)

    Topics

  • Attitudes of Activist Shareholders, Securities Fraud, and Stock Market Reactions

    2016-1-1

    Authors:

    Topics

    Shareholder Activism
  • Audit Quality of Complex Accounting Estimates: Evidence from Audit Tests of Goodwill and Special Charges

    2016-1-1

    Authors: Aloke (Al) Ghosh (City University of New York) Cunyu Xing (School of Business and Administration South Western University of Finance and Economics) Jun Wang (City University of New York)

    Topics

    Audit Fees
  • CEO Overconfidence And The Effectiveness Of Internal Control Over Financial Reporting

    2016-1-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Corruption and Trust: Evidence from Stock Market

    2016-1-1

    Authors:

    Topics

  • Culture of Weak Compliance and Financial Reporting Risk

    2016-1-1

    Authors:

    Topics

  • Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Material Internal Control Weakness Disclosure

    2016-1-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Three Essays in Corporate Finance

    2016-1-1

    Authors:

    Topics

    SEC Comment Letters
  • Equity-based compensation as incentive for CFO’s fiduciary and managerial performance

    2015-12-31

    Authors:

    Topics

    Audit Opinions
  • Prediction versus Inducement and the Informational Efficiency of Going Concern Opinions

    2015-12-12

    Authors:

    Topics

    Audit FeesAudit Opinions
  • Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

    2015-12-10

    Authors: Dan Amiram (Columbia Business School, Columbia University) Zahn Bozanic (Fisher College of Business, The Ohio State University) Ethan Rouen (Columbia Business School, Columbia University)

    Topics

    Financial RestatementsInvestment & Financial Institutions
  • Did the PCAOB’s Restrictions on Auditors’ Tax Services Improve Audit Quality?

    2015-12-2

    Authors:

    Topics

  • An Empirical Analysis of Audit Committee Member Resignations Due to Policy Disputes with the Management

    2015-12-1

    Authors: Srinivasan Ragothaman (The University of South Dakota) Erin Cornelsen (The University of South Dakota)

    Topics

  • Voluntary Clawback Provisions and Executive Risk-taking Behavior

    2015-12-1

    Authors:

    Topics

  • When Does SOX 404 Benefit Financial Reporting Quality?

    2015-11-20

    Authors:

    Topics

  • Estimation Risk and Auditor Conservatism

    2015-11-17

    Authors:

    Topics

    Audit Opinions
  • Director Connectedness, Career Concerns, and Monitoring Efficacy

    2015-11-14

    Authors:

    Topics

    Director & Officer ChangesFinancial Restatements
  • The Effect of Going Concern Opinions: Prediction Versus Inducement

    2015-11-14

    Authors:

    Topics

  • Cash Holdings and Their Impact on Audit Fees

    2015-11-12

    Authors:

    Topics

    Audit Fees
  • Are Going Concern Opinions Associated with Lower Audit Impact?

    2015-11-10

    Authors: Blake D. Bowler (Northwestern University)

    Topics

  • Unexpected Audit Fees as an Outcome of Bilateral Negotiation

    2015-11-10

    Authors:

    Topics

  • Audit Report Lag and Submission Approval Lag: The Case of Insurance Companies

    2015-11-7

    Authors:

    Topics

  • Financial Reporting Complexity and Accounting Expertise

    2015-11-6

    Authors: Roman Chychyla (University of Miami) Andrew J. Leone (University of Miami) Miguel Minutti-Meza (University of Miami)

    Topics

  • Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States

    2015-11-4

    Authors:

    Topics

  • An Effectiveness Review of Section 404 of the Sarbanes Oxley Act (2002)

    2015-11-1

    Authors: Christopher Francis Morelli (University of New Hampshire)

    Topics

  • How Internal Tax and Legal Expertise Affect Corporate Income Taxes

    2015-11-1

    Authors:

    Topics

    SEC Comment Letters
  • Managerial Overconfidence And Going – Concern Modified Audit Opinion Decisions

    2015-11-1

    Authors:

    Topics

  • Should U.S. Standards Line Up With the Rest of the World?

    2015-11-1

    Authors:

    Topics

  • Stock Returns Prior To Contentious Shareholder Votes

    2015-11-1

    Authors:

    Topics

  • The Changing Landscape of Public Companies and a Prediction On the Evolution of the Competitive Structure in Audit Industry

    2015-11-1

    Authors:

    Topics

  • The Effect of Earnings Management on Audit Fees Evidence from the Manufacturing Industry

    2015-11-1

    Authors:

    Topics

    Audit Fees
  • The Effects of Jointly Provided Tax Services and Auditor Size on Restatements

    2015-11-1

    Authors:

    Topics

  • How Much Do Expatriate Earnings and Repatriation Taxes Matter to Shareholders?

    2015-10-16

    Authors: Robert Comment (Financial Economist)

    Topics

  • Going, Going, Still Here? Determinants and Reactions to Consecutive Going Concern Opinions

    2015-10-9

    Authors:

    Topics

  • Are All Outside Directors Independent? An Investigation of the Compliant Director Market

    2015-10-1

    Authors: Mark E. Peecher (University of Illinois at Urbana-Champaign) Stephen P. Rowe (Tulane University Padmakumar Sivadasan Tulane University)

    Topics

  • Audit Committee-Auditor Interlocking, Auditor Turnover and Audit Quality

    2015-10-1

    Authors:

    Topics

    Financial Restatements
  • Auditor Size and Going Concern Reporting

    2015-10-1

    Authors:

    Topics

    Audit Opinions
  • CEO Power and Auditor Choice

    2015-10-1

    Authors:

    Topics

  • Client Retention or Reputation? An Analysis of Audit Fees and Financial Statement Fraud

    2015-10-1

    Authors:

    Topics

  • Does the Organization and Culture of the Largest Audit Firms Influence their Audit Quality and Efficiency?

    2015-10-1

    Authors:

    Topics

  • Evaluating Market-Based Corporate Governance Reform: Evidence from a Structural Analysis of Mandatory Auditor Rotation

    2015-10-1

    Authors:

    Topics

  • Textual Classification of SEC Comment Letters

    2015-9-30

    Authors:

    Topics

    Financial RestatementsInternal Controls (ICFR - SOX 404)
  • Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

    2015-9-29

    Authors: Long Chen (School of Business George Mason University) Bin Srinidhi (Department of Accounting The University of Texas at Arlington) Albert Tsang (Schulich School of Business York University) Wei Yu (Department of Economics City University of New York- Hunter College)

    Topics

  • Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior

    2015-9-28

    Authors:

    Topics

    SEC Comment Letters
  • Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades

    2015-9-22

    Authors:

    Topics

  • Debt Covenant Violations, Firm Financial Distress, and Auditor Actions

    2015-9-8

    Authors:

    Topics

  • Accounting Expertise on Financial Misstatements

    2015-9-6

    Authors:

    Topics

  • Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd Frank Act

    2015-9-1

    Authors: Yijia Chen (Goodman School of Business, Brock University)

    Topics

  • Audit research in the wake of SOX

    2015-9-1

    Authors:

    Topics

  • Auditor-provided tax services and long-term tax avoidance

    2015-9-1

    Authors: Brian Hogan (University of Pittsburgh) Tracy Noga (Bentley University)

    Topics

  • Internal Control Weakness and Information Quality

    2015-9-1

    Authors:

    Topics

  • Managerial Ability And The Effectiveness Of Internal Control Over Financial Reporting

    2015-9-1

    Authors:

    Topics

  • Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades

    2015-9-1

    Authors:

    Topics

  • Shielded Innovation

    2015-9-1

    Authors:

    Topics

  • The Impact of the PCAOB Individual Engagement Inspection Process – Preliminary Evidence

    2015-9-1

    Authors:

    Topics

    Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)
  • The Debt-Equity Choice When Securities Regulations are Scaled by Equity Values: Evidence from SOX 404

    2015-9-1

    Authors:

    Topics

  • The PCAOB Risk-Based Inspection Program: An Assessment of its Ability to Communicate and Promote Audit Quality

    2015-9-1

    Authors:

    Topics

  • The Impact of SEC Comment Letter Releases: Short Window Evidence on Information Content and Changes in Information Asymmetry

    2015-9-1

    Authors:

    Topics

  • The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

    2015-9-1

    Authors:

    Topics

    SEC Comment Letters
  • Local Information Environment and Corporate Fraud

    2015-8-27

    Authors: Nhan Le (University of Mannheim) Duy Nguyen (University of Edinburgh)

    Topics

  • The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements

    2015-8-27

    Authors:

    Topics

  • One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting

    2015-8-24

    Authors:

    Topics

  • Impact of Auditor and Audit Committee Report Changes on Audit Quality and Costs: Evidence from the United Kingdom

    2015-8-17

    Authors: Lauren C. Reid (University of Pittsburgh - Accounting Group) Joseph V. Carcello (University of Tennessee, Knoxville - College of Business Administration) Chan Li (University of Pittsburgh) Terry L. Neal (University of Tennessee)

    Topics

  • Auditor Tenure and Stock Price Idiosyncratic Volatility: The Moderating Role of Industry Specialization

    2015-8-13

    Authors:

    Topics

  • Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime

    2015-8-7

    Authors:

    Topics

  • Audit Partner Experience and Audit Fees: Initial Evidence from the U.S.

    2015-8-6

    Authors:

    Topics

  • A Cross-Country Examination of Auditor Reporting for Going-Concern Uncertainty

    2015-8-1

    Authors:

    Topics

    EDGAR
  • If the Audit Committee Speaks, Does the Board Listen? Interdependencies Between the Audit Committee and the Rest of the Board

    2015-8-1

    Authors:

    Topics

  • Internal Control Weakness And Stock Price Crash Risk

    2015-8-1

    Authors:

    Topics

  • The Impact of Demographic Characteristics of CEOs and Directors on Audit Fees and Audit Delay

    2015-8-1

    Authors:

    Topics

  • The Revenue and Economic Effects of the Paul-Boxer Plan To Encourage the Repatriation of Foreign-Source Earnings By U.S. Multinational Corporations

    2015-7-16

    Authors: Robert J. Shapiro (Chairman of Sonecon, LLC) Aparna Mathur (Resident Scholar at the American Enterprise Institute)

    Topics

  • Audit Quality and Analyst Forecast Accuracy: The Impact of Forecast Horizon and Other Modeling Choices

    2015-7-14

    Authors:

    Topics

  • Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence

    2015-7-10

    Authors: William J. Read (Bentley University) Ari Yezegel (Bentley University)

    Topics

  • Corporate fraud culture: Re-examining the corporate governance and performance relation

    2015-7-6

    Authors:

    Topics

  • Internal Control over Financial Reporting and the Safeguarding of Corporate Resources: Evidence from the Value of Cash Holdings

    2015-7-1

    Authors:

    Topics

  • The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Data

    2015-6-30

    Authors:

    Topics

  • Does Lowballing Impair Audit Qaulity? Evidence from Client Accruals Surrounding Analyst Forecasts

    2015-6-17

    Authors:

    Topics

  • Principles-Based versus Rules-Based Auditing Standards: The Effect of the Transition from AS2 to AS5

    2015-6-14

    Authors:

    Topics

  • Disclosure Timing and the Market Response to First-Time Going Concern Modifications and Earnings Announcements

    2015-6-1

    Authors: Linda A. Myers (University of Arkansas) Jonathan E. Shipman (University of Arkansas) Quinn T. Swanquist (Georgia State University) Robert L. Whited (University of Massachusetts – Amherst)

    Topics

  • Does Auditor Size Matter? Evidence from Small Audit Firms

    2015-6-1

    Authors:

    Topics

  • Essays on Auditor Quality and Non-GAAP Earnings

    2015-6-1

    Authors: Xiaojie Christine Sun (Drexel University)

    Topics

  • External reputational penalties for CEOs and CFOs following information technology material weaknesses

    2015-6-1

    Authors:

    Topics

  • Short Sellers’ Accusations Against Chinese Reverse Mergers: Information Analytics of Guilt by Association?

    2015-6-1

    Authors:

    Topics

  • The Market’s Response to Earnings Surprises After First-time Going-concern Modifications

    2015-6-1

    Authors:

    Topics

  • Managing risk in a poor economy: The association between economic activity and auditor response to risk

    2015-5-29

    Authors:

    Topics

  • An Evaluation of Earnings Management Measures Using a Nonparametric Method: An Emphasis on the Needs of Practitioners

    2015-5-17

    Authors:

    Topics

  • Restatements: Do They Affect Auditor Reputation for Quality?

    2015-5-16

    Authors:

    Topics

  • Insider Trading and Going Concern Opinions: A Re-Examination

    2015-5-15

    Authors:

    Topics

  • Accounting Information Risk and Credit Ratings

    2015-5-1

    Authors: Douglas Ray Ayres (University of Tennessee)

    Topics

  • Are Auditor and Audit Committee Report Changes Useful to Investors? Evidence from the United Kingdom

    2015-5-1

    Authors:

    Topics

  • Corporate External Legal Counsel and Company Disclosures

    2015-5-1

    Authors: Zahn Bozanic (The Ohio State University) Preeti Choudhary (Georgetown University) Kenneth J. Merkley (Cornell University)

    Topics

  • Cross-listing and Firm Information Environment: Does SOX Section 302 Have Any Material Effect?

    2015-5-1

    Authors:

    Topics

  • Do Institutional Investors and Financial Analysts Impact Bank Financial Reporting Quality?

    2015-5-1

    Authors:

    Topics

  • Going-Concern Opinions, Executive Tenure and Gender

    2015-5-1

    Authors:

    Topics

  • Executive Profiling and Firm Resolution

    2015-4-29

    Authors:

    Topics

    Audit Opinions
  • Forcing Managers to Talk: CEO Confidence and R&D Opacity

    2015-4-29

    Authors:

    Topics

  • Does the PCAOB Inspection Have an Effect on Audit Fees and Audit Quality?

    2015-4-24

    Authors:

    Topics

  • How Do Auditor Fees Affect Accruals Quality? Additional Evidence

    2015-4-22

    Authors:

    Topics

  • Audit Firm Tenure, Bank Complexity and Financial Reporting Quality

    2015-4-18

    Authors:

    Topics

  • Auditor Reporting Decisions and Proximity to SEC Regional Offices

    2015-4-17

    Authors:

    Topics

    PCAOB
  • Financial Fraud Detection Using Vocal, Linguistic and Financial Cues

    2015-4-15

    Authors: Chandra S. Throckmorton (Electrical and Computer Engineering Department, Duke University) William J. Mayew (Fuqua School of Business, Duke University) Mohan Venkatachalam (Fuqua School of Business, Duke University) Leslie M. Collins (Electrical and Computer Engineering Department, Duke University)

    Topics

  • Consequences of Audit Office Reputation Shocks Due to Gains and Losses of Major Industry Clients

    2015-4-13

    Authors:

    Topics

    Audit Opinions
  • The Effect of Audit Committee Compensation on the Procurement of Non-audit Services

    2015-4-13

    Authors: Caroline Hayek (Kennesaw State University)

    Topics

  • The Role of Internal and External Certification Mechanisms in Seasoned Equity Offerings

    2015-4-10

    Authors:

    Topics

  • U.S. Audit Partner Rotations

    2015-4-10

    Authors:

    Topics

  • A Call to Action: The Securities and Exchange Commission and the Auditing Profession’s Public Interest Responsibilities

    2015-4-2

    Authors:

    Topics

    Accounting Estimates
  • What Causes Performance Persistence in Hedge Fund Activism?

    2015-4-2

    Authors:

    Topics

  • Accounting Restatements and Audit Quality in China

    2015-4-1

    Authors: Haiyan Jiang (School of Accountancy, Massey University Albany) Ahsan Habib (School of Accountancy, Massey University Albany) Donghua Zhou (School of Accounting, Jiangxi University of Finance and Economic)

    Topics

  • Auditor Ratification and Shareholders’ Perception of External Financial Reporting Quality

    2015-4-1

    Authors:

    Topics

  • Corporate Governance and the Value of Cash Holdings: Evidence from Enterprise Risk Management and Internal Control Weakness

    2015-4-1

    Authors: Shen-Ho Chang (Department of Accounting, Feng Chia University) Teng-Shih Wang (Department of Accounting, Feng Chia University) An-An Chiu (Department of Accounting, Feng Chia University)

    Topics

  • Essays in Accounting Regulation and Earnings Management

    2015-4-1

    Authors:

    Topics

  • Should Auditors Be Concerned About Pleasing the Client? An Examination of Auditor Changes Subsequent to Earnings Adjustments

    2015-4-1

    Authors:

    Topics

  • Strategic Competition by Audit Firms

    2015-4-1

    Authors:

    Topics

  • Accounting Class Action Filings and Settlements—2014 Review and Analysis

    2015-3-31

    Authors:

    Topics

  • The Impact of Occupational Community on the Quality of Internal Control

    2015-3-25

    Authors:

    Topics

  • Are There Costs to Hiring an Accounting Expert CFO?

    2015-3-20

    Authors:

    Topics

    Financial Restatements
  • Accounting Misstatements: Prior Period Financial Statement Errors

    2015-3-15

    Authors:

    Topics

    Audit Opinions
  • The Effects of Fraud Risk Factors and Client Characteristics on Audit Procedures

    2015-3-15

    Authors:

    Topics

  • Do False Financial Statements Distort Peer Firms’ Decisions?

    2015-3-9

    Authors:

    Topics

  • Tax Account Misstatements and the PCAOB’s Restrictions on Auditors’ Tax Services

    2015-3-5

    Authors:

    Topics

  • An Analysis of ""Little r"" Restatements

    2015-3-1

    Authors:

    Topics

  • Auditor Fees and Going-Concern Reporting Decisions on Bankrupt Companies: Additional Evidence

    2015-3-1

    Authors:

    Topics

    Audit Opinions
  • Auditor Litigation, Audit Office Pricing and Client Acceptance

    2015-3-1

    Authors: Yangyang Fan (University of Pittsburgh) Chan Li (University of Pittsburgh) Nandu Nagarajan (University of Texas – Arlington) Jared Smith (University of Pittsburgh)

    Topics

  • Business Strategy and Internal Control Over Financial Reporting

    2015-3-1

    Authors:

    Topics

  • Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline

    2015-3-1

    Authors:

    Topics

  • Discretionary Disclosures of Goodwill Slack: Determinants and Consequences

    2015-3-1

    Authors:

    Topics

  • Industry Specialist Auditors, SEO Underpricing, and the Global Financial Crisis

    2015-2-28

    Authors:

    Topics

  • Audit Committee Incentives and the Resolution of Detected Misstatements

    2015-2-19

    Authors:

    Topics

  • The Effect of Deadline Imposed Time Pressure on Audit Quality

    2015-2-8

    Authors:

    Topics

  • Compliance costs and disclosure requirement mandate: Some evidence

    2015-2-7

    Authors:

    Topics

  • To Comply or Not to Comply: Understanding the Discretion in Reporting Public Float and SEC Regulations

    2015-2-5

    Authors: Feng Gao (University of Illinois at Chicago)

    Topics

  • Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to be Fair?

    2015-2-3

    Authors:

    Topics

  • Analysts’ Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control

    2015-2-2

    Authors: Mike Qinghao Mao (Erasmus University Rotterdam) Yangxin Yu (City University of Hong Kong)

    Topics

  • Executive Equity Risk-Taking Incentives and Audit Service Pricing

    2015-2-2

    Authors:

    Topics

  • Evidence on Contagion in Earnings Management

    2015-2-1

    Authors:

    Topics

  • Re-Conceptualizing Instruction on the Statement of Cash Flows: The Impact of Different Teaching Methods on Intermediate Accounting Students’ Learning

    2015-2-1

    Authors:

    Topics

  • The Market Response to Auditor-Provided Distress Signals in First-Time Going Concern Modifications

    2015-2-1

    Authors:

    Topics

  • The Impact of Downward Auditor Changes on Information Risk for Non-Accelerated Filers

    2015-1-31

    Authors:

    Topics

  • Earnings Management to Avoid Delisting from a Stock Market

    2015-1-29

    Authors:

    Topics

  • Managerial Overconfidence and Audit Fees

    2015-1-28

    Authors:

    Topics

  • Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?

    2015-1-26

    Authors: Der-Fen Huang (College of Management- Department of Accounting) Ming-Lei Chang (Yuan Ze University - College of Management)

    Topics

  • Common Auditors in M&A Transactions

    2015-1-22

    Authors:

    Topics

  • Industry Accounting Complexity and Earnings Properties: Does Auditor Industry Expertise Matter?

    2015-1-22

    Authors: Jere R. Francis (Trulaske College of Business University of Missouri-Columbia) Joshua L. Gunn (Katz School of Business University of Pittsburgh)

    Topics

    Financial Restatements
  • Growing Pains: Audit Quality and Office Growth

    2015-1-20

    Authors:

    Topics

  • Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?

    2015-1-16

    Authors:

    Topics

  • An Integrated Analysis of the Corporate General Counsel’s Impact on Accounting Choices and Legal Risk

    2015-1-1

    Authors:

    Topics

  • Essays in Financial Reporting, Tax, and Politics

    2015-1-1

    Authors:

    Topics

    Audit Fees
  • Board Risk Committees and Audit Pricing

    2015-1-1

    Authors:

    Topics

  • Essays in Corporate Governance

    2015-1-1

    Authors:

    Topics

  • Audit Fees and Client Industry Homogeneity

    2014-12-23

    Authors:

    Topics

  • JOBS Act: Has It Brought Back the IPO?

    2014-12-19

    Authors: Marlin R. H. Jensen (Auburn University) Beverly B. Marshall (Auburn University) John S. Jahera Jr. (Auburn University - Department of Finance College of Business)

    Topics

  • Financial Executives and Auditor’s Concern

    2014-12-12

    Authors:

    Topics

  • What Does “Say on Pay” Say about Audit Risk?

    2014-12-6

    Authors:

    Topics

  • Corporate Inversions: Realigning Tax Incentives to Keep Corporations in the United States

    2014-12-1

    Authors: Michael A. Gose (Claremont McKenna College)

    Topics

  • Do Corporate Pension Plans Affect Audit Pricing?

    2014-12-1

    Authors:

    Topics

  • Running the DC Circuit Gauntlet on Cost-Benefit Analysis after Citizens United: Empirical Evidence from Sarbanes-Oxley and the JOBS Act

    2014-12-1

    Authors:

    Topics

  • The Governance Effect of the Media’s News Dissemination Role: Evidence from Insider Trading

    2014-12-1

    Authors:

    Topics

  • Complex Fair Value Measurements and Material Weaknesses: It’s Not All Bad News

    2014-12-1

    Authors:

    Topics

  • The Development and Intellectual Structure of Continuous Auditing Research

    2014-12-1

    Authors:

    Topics

  • Auditors’ Response to Organized Labor in Client Firms

    2014-11-28

    Authors:

    Topics

  • Do Fraudulent Firms Produce Abnormal Disclosure?

    2014-11-24

    Authors: Gerard Hoberg (University of Southern California) Craig Lewis (Vanderbilt University)

    Topics

  • Do Transparent Disclosures about Activity in Valuation Allowance and Reserve Accounts Affect the Use of Accruals to Manage Earnings?

    2014-11-17

    Authors:

    Topics

  • The Geography of REIT Audit Service Investments

    2014-11-11

    Authors: Ran Lu-Andrews (University of Connecticut) Yin Yu-Thompson (Oakland University)

    Topics

  • Are Corporate General Counsel Worth the Cost? An Integrated Analysis of Their Impact on Accounting Choices and Legal Risk

    2014-11-1

    Authors:

    Topics

  • The Costs and Benefits of Mandatory D&O Insurance Policy Disclosure

    2014-11-1

    Authors:

    Topics

  • The Efficiency of Internal Capital Markets and the Quality of Internal Accounting Information

    2014-11-1

    Authors:

    Topics

  • Is Audit Office Industry Diversity Associated with Client Misstatements? Evidence from Tax and Non-Tax Accounts

    2014-10-30

    Authors:

    Topics

  • Workload Ratios as Audit Quality Indicators: An Empirical Analysis Using PCAOB Headcount Disclosures

    2014-10-29

    Authors:

    Topics

    Audit OpinionsFinancial Restatements
  • Auditor Offices and the Comparability and Quality of Clients’ Earnings

    2014-10-14

    Authors:

    Topics

  • Overconfident Managers and Internal Controls

    2014-10-14

    Authors:

    Topics

  • An Analysis of the Costs and Benefits of Auditor Attestation of Internal Control over Financial Reporting

    2014-10-1

    Authors: Hongmei Jia (Louisiana Tech University - College of Business) Hong Xie (University of Kentucky - Gatton College of Business & Economics) David A. Ziebart (University of Kentucky - Gatton College of Business & Economics)

    Topics

    Internal Controls (ICFR - SOX 404)
  • A Note On the Effect of PCAOB Inspections On the Audit Quality of Triennial CPA Firms

    2014-10-1

    Authors: Alan I. Blankley (University of North Carolina at Charlotte) Keejae P. Hong (University of North Carolina at Charlotte) David Kerr (University of North Carolina at Charlotte) Casper E. Wiggins (University of North Carolina at Charlotte)

    Topics

  • Audit Fee Premiums: Pre and Post the Andersen Scandal and SOX

    2014-10-1

    Authors:

    Topics

  • Audit Office Size and Audit Quality: The Influence of City-Level Industry Specialists and Audit Firm Tenure

    2014-10-1

    Authors: Yingwen Guo (Nanjing University) Phyllis Lai-lan Mo (City University of Hong Kong)

    Topics

  • Audit Quality of the Integrated Supply Chain – Evidence from Taiwan Electronic Industry

    2014-10-1

    Authors:

    Topics

  • Do Non-Audit Fees Impair Auditor Independence? Using Goodwill Accounting to Help Reconcile the Debate

    2014-10-1

    Authors:

    Topics

  • Internal Control Material Weakness and Managerial Manipulation of Operational Decisions

    2014-10-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Internal Control Opinion Shopping and Audit Market Competition

    2014-10-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Internal Control Quality: The Role of Auditor-Provided Tax Services

    2014-10-1

    Authors:

    Topics

  • The Effect of CEO Social Influence Pressure On CFO Financial Reporting Decisions

    2014-10-1

    Authors:

    Topics

  • ‘Breaching’ Auditor Judgments of Information Security Effectiveness

    2014-10-1

    Authors:

    Topics

  • Does the Revolving Door Affect the SEC’s Enforcement Outcomes? Initial Evidence from Civil Litigation

    2014-9-22

    Authors:

    Topics

    Financial Restatements
  • Competition and Bank Opacity

    2014-9-20

    Authors: Liangliang Jiang (Lingnan University, Hong Kong) Ross Levine (University of California, Berkeley) Chen Lin (University of Hong Kong)

    Topics

    Financial Restatements
  • Auditor Litigation Risk and Sophisticated Investors

    2014-9-14

    Authors:

    Topics

  • Short Selling Around Restatement Announcements: When Do Bears Pounce?

    2014-9-7

    Authors:

    Topics

    Financial RestatementsInvestment & Financial Institutions
  • Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective

    2014-9-5

    Authors:

    Topics

  • The Effect of Tax-Related Material Weakness in Internal Controls on the Market Valuation of Unrecognized Tax Benefits

    2014-9-5

    Authors:

    Topics

  • A Simulation Study of the Influence of PCAOB Regulatory Guidance on the Internal Control Audit Process: An Analysis of Relationships, Risk and Information Sharing

    2014-9-1

    Authors: Stephanie D. Grimm Sheneeta W. White

    Topics

  • Audit Quality in Initial Audit Engagements: A Quantile Regression Approach

    2014-9-1

    Authors:

    Topics

  • Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence

    2014-9-1

    Authors: Mai Dao (The University of Toledo - College of Business and Innovation) Hua-Wei Huang (National Cheng Kung University - College of Management) Ken Y. Chen (National Taiwan University - Department of Accounting) Ting-Chiao Huang (National Cheng Kung University - College of Management)

    Topics

  • Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses

    2014-9-1

    Authors:

    Topics

    Financial RestatementsInternal Controls (ICFR - SOX 404)
  • Earnings Management and Auditing

    2014-9-1

    Authors:

    Topics

  • Incumbent Audit Firm-Provided Tax Services and Clients With Low Financial Reporting Quality

    2014-9-1

    Authors:

    Topics

  • Management, Auditor, and Audit Committee Influence on MD&A: Evidence from Critical Accounting Estimate Quantitative Sensitivity Disclosures

    2014-9-1

    Authors:

    Topics

    Executive Compensation
  • The Auditing Profession

    2014-9-1

    Authors:

    Topics

    Financial Restatements
  • Payoffs to Aggressiveness

    2014-9-1

    Authors:

    Topics

  • The Impact of Equity Misvaluation on Predictive Accuracy of Bankruptcy Models

    2014-9-1

    Authors:

    Topics

  • Reporting on Internal Control

    2014-9-1

    Authors:

    Topics

  • Transaction Costs and Competition among Audit Firms in Local Markets

    2014-9-1

    Authors:

    Topics

    Audit Fees
  • Conditional Conservatism and Audit Fees

    2014-8-28

    Authors:

    Topics

  • Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts

    2014-8-26

    Authors: Paul Tanyi (University of Nebraska-Lincoln, Accounting) David B. Smith (University of Nebraska-Lincoln)

    Topics

  • Auditor-Relevant Congressional Committees and Audit Quality

    2014-8-24

    Authors:

    Topics

    Audit OpinionsInternal Controls (ICFR - SOX 404)
  • Are Auditor Opinions on Internal Control Effectiveness Influenced by Corporate Social Responsibility?

    2014-8-23

    Authors: Andrés Guiral (Yonsei University) Encarna Guillamón-Saorín (Universidad Carlos III de Madrid) Belen Blanco (The University of Melbourne)

    Topics

  • National Culture and Internal Control Material Weaknesses Around the World

    2014-8-14

    Authors:

    Topics

  • Trust and Market Efficiency

    2014-8-2

    Authors:

    Topics

    Audit Fees
  • Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

    2014-8-1

    Authors: Suraj Srinivasan (Harvard University) Aida Sijamic Wahid (University of Toronto) Gwen Yu (Harvard University)

    Topics

  • Auditor Reports, Audit Fees, and CEO Compensation

    2014-8-1

    Authors:

    Topics

  • CEO Long-Term Incentive Pay in Mergers and Acquisitions

    2014-8-1

    Authors: Randy Beavers (University of Alabama)

    Topics

  • Disclosure Tone of the Spin-Off Prospectus and Insider Trading

    2014-8-1

    Authors:

    Topics

  • Does Big 4 Consulting Impair Audit Quality?

    2014-8-1

    Authors:

    Topics

  • MD&A Disclosure and the Firm’s Ability to Continue as a Going Concern

    2014-8-1

    Authors:

    Topics

  • Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management

    2014-8-1

    Authors:

    Topics

  • Patent Trolls

    2014-8-1

    Authors:

    Topics

  • Further Examining The Contagion Effect of Low-Quality Audits: The Role of Individual Auditors

    2014-8-1

    Authors:

    Topics

  • The Association Between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists

    2014-8-1

    Authors:

    Topics

  • The Effects of Increased Financial Statement Disclosure Quality on Tax Avoidance: An Examination of SEC Comment Letters

    2014-8-1

    Authors:

    Topics

    SEC Comment Letters
  • Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans

    2014-8-1

    Authors:

    Topics

  • Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions

    2014-7-16

    Authors:

    Topics

  • A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd-Frank Reform Act of 2010

    2014-7-1

    Authors: Vishal Baloria (Boston College) Carol Marquardt (Baruch College, CUNY) Christine Wiedman (University of Waterloo)

    Topics

  • Bad News and Bank Performance during the 2008 Financial Crisis

    2014-7-1

    Authors:

    Topics

    Audit Opinions
  • Do Outside Directors Tell the Truth, the Whole Truth and Nothing but the Truth when They Resign

    2014-7-1

    Authors: Keren Bar-Hava (Hebrew University of Jerusalem) Dan SEGAL (Singapore Management University) Sterling Zhenrui HUANG (Singapore Management University) Benjamin Segal (INSEAD, Singapore) Dan Segal (Singapore Management University)

    Topics

  • Financial Restatement Trends in the United States: 2003-2012

    2014-7-1

    Authors:

    Topics

    Financial RestatementsInternal Controls (ICFR - SOX 404)
  • Management’s Aggressiveness and Fair Value Accounting: An Examination of Realized and Unrealized Gains and Losses on ASC 820 Level 3 Assets

    2014-7-1

    Authors:

    Topics

    Auditor Changes
  • The Information Role of Audit Opinions In Debt Contracting

    2014-7-1

    Authors:

    Topics

  • Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers’ Personal Political Orientation and Corporate Tax Avoidance

    2014-7-1

    Authors:

    Topics

  • Assessing Financial Reporting Risk in the Income Tax Accrual

    2014-6-1

    Authors: Preeti Choudhary (Georgetown University) Allison Koester (Georgetown University) Terry J. Shevlin (University of California-Irvine)

    Topics

  • Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?

    2014-6-1

    Authors:

    Topics

  • Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?

    2014-6-1

    Authors: Keith Czerney (University of Illinois at Urbana-Champaign) Jaime J. Schmidt (University of Texas at Austin) Anne Thompson (University of Illinois at Urbana-Champaign)

    Topics

  • Does Non-Big 4 Local Market Leadership Reduce the Big 4’s Competitive Advantage?

    2014-6-1

    Authors:

    Topics

    Audit Fees
  • Executive Turnover, Gender, And Earnings Management: An Exploratory Analysis

    2014-6-1

    Authors:

    Topics

  • Non-Audit Services and Improvements in Clients’ Operating Performance and Risk Management

    2014-6-1

    Authors:

    Topics

  • Research on the Audit Quality Under Financial Constraint

    2014-6-1

    Authors:

    Topics

  • The Effect of Restatements on Market Returns Following the Global Financial Crisis

    2014-6-1

    Authors:

    Topics

  • The Effective Use of the Audit Risk Model at the Account Level

    2014-6-1

    Authors:

    Topics

  • Relevant but Delayed Information in Negotiated Audit Fees

    2014-5-24

    Authors:

    Topics

  • Auditor Choice under Client Information Uncertainty

    2014-5-1

    Authors: Chien-Heng Jennifer Chang (Tamkang University - Department of Accounting) Ling-Tai Lynette Chou (National Chengchi University - Department of Accounting)

    Topics

    Disclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)
  • Abnormal Audit Delays, Earnings Quality, and Firm Value in the US

    2014-5-1

    Authors: Sharad Asthana (University of Texas at San Antonio)

    Topics

  • CEO Overconfidence, Corporate Governance, and the Demand for Directors and Officers Insurance

    2014-5-1

    Authors:

    Topics

  • Are Discretionary Accruals a Good Measure of Audit Quality?

    2014-5-1

    Authors:

    Topics

    Financial Restatements
  • Client Responses to Non-Compliant Audits: An Analysis of Clients Targeted by PCAOB Inspection

    2014-5-1

    Authors: Quinn Thomas Swanquist (University of Tennessee)

    Topics

  • Audit Committee Responsibilities and Implications for Legal Liability

    2014-5-1

    Authors: Chris E. Hogan (Michigan State University - Eli Broad College of Business) Jaime J. Schmidt (The University of Texas at Austin - McCombs School of Business) Anne M. Thompson (The University of Illinois at Urbana-Champaign - College of Business)

    Topics

    Financial Restatements
  • Do Clients Avoid ‘Contaminated’ Offices? The Economic Consequences of Low Quality Audits

    2014-5-1

    Authors:

    Topics

    Financial Restatements
  • Auditing Standard No. 2 versus Auditing Standard No. 5: Implications for integrated audits and financial reporting quality

    2014-5-1

    Authors:

    Topics

    Financial RestatementsInternal Controls (ICFR - SOX 404)
  • Do SOX 404 Control Audits and Management Assessments Improve Internal Control System Quality?

    2014-5-1

    Authors:

    Topics

    Audit Fees
  • Measuring Accounting Disclosure Complexity with XBRL

    2014-5-1

    Authors:

    Topics

  • Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?

    2014-5-1

    Authors:

    Topics

  • PCAOB Inspections and Market Repercussions; Is There A Relationship?

    2014-5-1

    Authors:

    Topics

    Audit Opinions
  • Does the PCAOB’s International Inspection Program Provide Spillover Audit Quality Benefits for Investors Abroad?

    2014-5-1

    Authors:

    Topics

    Audit Opinions
  • Securitization and Accounting Restatements

    2014-5-1

    Authors:

    Topics

    Financial Restatements
  • Does the PCAOB’s Remediation Process Promote Audit Report and Financial Statement Reliability?

    2014-5-1

    Authors:

    Topics

    Audit Opinions
  • Tweaking governance for small companies after Dodd-Frank

    2014-5-1

    Authors:

    Topics

    Financial Restatements
  • IT control deficiencies that affect the financial reporting of companies since the enactment of the Sarbanes Oxley Act

    2014-5-1

    Authors:

    Topics

  • Unrecognized Tax Benefits: Disentangling the Effects of Tax Aggressiveness and Financial Reporting Discretion

    2014-5-1

    Authors:

    Topics

    Financial RestatementsInternal Controls (ICFR - SOX 404)
  • Internal Control Weaknesses and Financial Reporting Fraud

    2014-5-1

    Authors:

    Topics

  • Analyst coverage, corporate social responsibility, and firm risk

    2014-4-1

    Authors: Hoje Jo (Santa Clara University - Leavey School of Business) Maretno Harjoto (Pepperdine University - Graziadio School of Business and Management)

    Topics

  • Auditor Litigation: Evidence that Revenue Restatements are Determinative

    2014-4-1

    Authors:

    Topics

  • Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees

    2014-4-1

    Authors: Ling Lei Lisic (George Mason University - Accounting Program)

    Topics

  • CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise

    2014-4-1

    Authors:

    Topics

    Audit Fees
  • Is Customer Dependency Associated with Supplier’s Misstatement Risk and Audit Fees?

    2014-4-1

    Authors:

    Topics

  • Do Auditors Care About Clients’ Compliance with Environmental Regulations?

    2014-4-1

    Authors:

    Topics

    Audit Opinions
  • Testosterone and Financial Misreporting

    2014-4-1

    Authors:

    Topics

  • Do Big 4 Auditors Provide Higher Audit Quality After Controlling for the Endogenous Choice of Auditor?

    2014-4-1

    Authors:

    Topics

  • The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees

    2014-4-1

    Authors:

    Topics

  • Does Institutional Investor Behavior Influence the Market Reaction to Going Concern Audit Reports?

    2014-4-1

    Authors:

    Topics

    Audit Opinions
  • The Impact of Forensic Auditors in Corporate Governance

    2014-4-1

    Authors:

    Topics

  • Essays on Motivating Investment

    2014-4-1

    Authors:

    Topics

  • The Relationship between Audit Report Lags and Future Restatements

    2014-4-1

    Authors:

    Topics

  • Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays

    2014-4-1

    Authors:

    Topics

  • Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure

    2014-4-1

    Authors:

    Topics

  • Is Corporate Social Responsibility Priced? Evidence from Audit Pricing

    2014-4-1

    Authors:

    Topics

  • Peer Effects and Corporate Corruption

    2014-3-15

    Authors: Christopher A. Parsons (UC San Diego and Harvard Business School) Johan Sulaeman (Southern Methodist University) Sheridan Titman (University of Texas at Austin)

    Topics

  • An Investigation of SEC ‘Speech GAAP’

    2014-3-1

    Authors: Xiaoyan Cheng (University of Nebraska) Lei Gao (State University of New York at Geneseo) Janice Lawrence (University of Nebraska) David Smith (University of Nebraska)

    Topics

  • Director Connections, Board Appointments, and Director Reputation

    2014-3-1

    Authors:

    Topics

    Financial Restatements
  • Audit Partner Rotation and Financial Reporting Quality

    2014-3-1

    Authors:

    Topics

    Auditor Changes
  • Do Management Reports on Internal Control Over Financial Reporting Improve Financial Reporting?

    2014-3-1

    Authors: Thomas D. Dowdell Jr. (North Dakota State University - College of Business) David N. Herdaa (North Dakota State University - College of Business) Matthew A. Notbohm (College of Business and Public Administration)

    Topics

  • Does Accounting Quality Influence Product Market Contracting? Evidence from Government Contract Awards

    2014-3-1

    Authors:

    Topics

  • Going Concern Opinion and Cost of Equity

    2014-3-1

    Authors:

    Topics

  • PCAOB Quality Control Inspection Reports and Auditor Reputation

    2014-3-1

    Authors:

    Topics

  • Proxy Advisor Recommendations on Auditor Ratification: Who is Listening?

    2014-3-1

    Authors:

    Topics

  • Public Equity and Audit Pricing in the United States

    2014-3-1

    Authors:

    Topics

  • The Development of Reporting Norms without Explicit Guidance: An Example from Accounting for Gift Cards

    2014-3-1

    Authors:

    Topics

  • The Effect of External Audits of Internal Control Over Financial Reporting on Financial Reporting for Clients of Big 4, Second-tier, and Small Audit Firms

    2014-3-1

    Authors:

    Topics

  • Assessing the Accuracy of Small Firms’ Internal Control Disclosures

    2014-2-1

    Authors: Weili Ge (University of Washington - Michael G. Foster School of Business) Allison Koester (Georgetown University) Sarah E. McVay (University of Washington)

    Topics

    Internal Controls (ICFR - SOX 404)
  • Corporate Environmental Risk Exposure and Audit Fees

    2014-2-1

    Authors:

    Topics

    Audit FeesAudit Opinions
  • Investments in Auditing and the Quality of Financial Reporting

    2014-2-1

    Authors: Jeff Coulton (University of New South Wales - Australian School of Business) Gilad Livne (University of Exeter Business School) Angela Pettinicchio (Bocconi University) Stephen Taylor (University of Technology Sydney - UTS Business School)

    Topics

    Audit Fees
  • Customer-Supplier Relationships and Strategic Disclosures of Litigation Loss Contingencies

    2014-2-1

    Authors: Ling Cen (University of Toronto - Rotman School of Management) Feng Chen (University of Toronto - Rotman School of Management) Yu Hou (Queen's University - Queen's School of Business) Gordon Richardson (University of Toronto - Rotman School of Management)

    Topics

  • Re-Evaluating the Effectiveness of Auditing Standard No. 2: Longitudinal Analysis of Restatements and the Outcome of Auditor Litigation in Lawsuits Filed from 1996 to 2009

    2014-2-1

    Authors:

    Topics

    Financial Restatements
  • Do Independent Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign?

    2014-2-1

    Authors:

    Topics

  • Shadow Risks and Disasters

    2014-2-1

    Authors:

    Topics

    Financial Restatements
  • Does Internal Audit Function Quality Deter Management Misconduct?

    2014-2-1

    Authors:

    Topics

  • Taxing Audit Markets and Reputation: An Examination of the U.S. Tax Shelter Controversy

    2014-2-1

    Authors:

    Topics

  • Earnings Management around CEO Turnovers

    2014-2-1

    Authors:

    Topics

  • The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions

    2014-2-1

    Authors:

    Topics

  • Flexible Business Models and Firms’ Financial Reporting Practices

    2014-2-1

    Authors:

    Topics

    Financial Restatements
  • The Even-Odd Nature of Audit Committees and Corporate Earnings Quality

    2014-2-1

    Authors:

    Topics

  • The Impact of Auditor-Provided Tax Services on Tax Accrual Quality

    2014-2-1

    Authors:

    Topics

  • Third-Party Costs of Debt Covenant Violations

    2014-2-1

    Authors:

    Topics

  • Internal Control Quality and Credit Default Swap Spreads

    2014-1-1

    Authors: Dragon Tang (The University of Hong Kong) Feng Tian (The University of Hong Kong) Hong Yan (University of South Carolina and Shanghai Advanced Institute of Finance)

    Topics

    Internal Controls (ICFR - SOX 404)
  • Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

    2014-1-1

    Authors: Tamara A Lambert (Drexel University) Joseph F Brazel (North Carolina State University - Department of Accounting) Keith L Jones (George Mason University)

    Topics

    Audit Opinions
  • An Analysis of “Little r” Restatements

    2014-1-1

    Authors: Christine E. L. Tan (Fordham University) Susan M. Young (Fordham University)

    Topics

  • Investor Reaction to the Prospect of Mandatory Audit Firm Rotation

    2014-1-1

    Authors:

    Topics

  • CEO Equity Incentives and Audit Fees

    2014-1-1

    Authors:

    Topics

  • Audit Firm Rotation – Concerns And Considerations

    2014-1-1

    Authors:

    Topics

  • Issues in Examining the Effect of Auditor Litigation on Audit Fees

    2014-1-1

    Authors: Miguel Minutti-Meza (University of Miami - School of Business Administration)

    Topics

    Audit Fees
  • CEO Turnover and Audit Pricing

    2014-1-1

    Authors: Hua-Wei Huang , Ph.D. (National Cheng Kung University) Robert Parker (University of New Orleans) Yun-Chia Yan (The University of Texas at Brownsville) Yi-Hung Jerry Lin (National Cheng Kung University)

    Topics

  • Audit Rotation; Creative Accounting, Audit Independence And Objectivity

    2014-1-1

    Authors: OYADONGHAN KEREOTU JAMES (Niger Delta University) EMMANUEL AMAPS LOVEDAY IBANICHUKA, Ph.D (Niger Delta University)

    Topics

    Audit Fees
  • Metro Area Client Bases, Metro Area Auditor Bases, and Client Auditor Choice

    2014-1-1

    Authors:

    Topics

  • Can I Borrow Your Footnotes? Learning and Network Benefits of Footnote Similarity

    2014-1-1

    Authors:

    Topics

    Audit Opinions
  • Part II of the PCAOB Inspection Report and Audit Quality: Does Remediation of a Firm’s Quality Control Criticisms Really Matter?

    2014-1-1

    Authors:

    Topics

  • Determinants of Long-Run Effective Tax Rate of China Publicly Listed Companies

    2014-1-1

    Authors:

    Topics

  • Regulatory Oversight and Reporting Incentives: Evidence from SEC Budget Allocations

    2014-1-1

    Authors:

    Topics

  • Do Director Networks Matter for Financial Reporting Quality? Evidence from Restatements

    2014-1-1

    Authors:

    Topics

    Financial Restatements
  • Repairing Organizational Legitimacy Following IT Material Weaknesses: Executive Turnover IT Expertise, and IT System Overhaul

    2014-1-1

    Authors:

    Topics

  • Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers

    2014-1-1

    Authors:

    Topics

    Financial Restatements
  • The Impact of Non-Accelerated Filers and Auditor Switches on Information Risk

    2014-1-1

    Authors:

    Topics

  • SOX After Ten Years: A Multidisciplinary Review

    2014-1-1

    Authors:

    Topics

    Audit Fees
  • Founding Family Ownership and the Selection of Industry Specialist Auditors

    2014-1-1

    Authors:

    Topics

  • The Impact of PCAOB Reports Containing Audit Deficiencies on Non-U.S. Audit Firms: Initial Evidence

    2014-1-1

    Authors:

    Topics

    Auditor Changes
  • Should further mergers be allowed? Product differentiation and merger in the external audit market

    2014-1-1

    Authors:

    Topics

  • How Steep is the Audit Learning Curve? Evidence on the Effects of the Timing of Auditor Changes on Audit Quality

    2014-1-1

    Authors:

    Topics

  • The Information Role of Earnings Quality in Management Forecast Activity

    2014-1-1

    Authors:

    Topics

  • The Effects of Group Audit Oversight on Subsidiary Entity Audits and Reporting

    2014-1-1

    Authors:

    Topics

    Audit Opinions
  • Identifying Unintentional Error in Restatement Disclosures

    2014-1-1

    Authors:

    Topics

  • Do Accountants Make Better Chief Financial Officers?

    2013-12-1

    Authors: Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Ahmet C. Kurt (Northeastern University)

    Topics

  • AIS in an Age of Big Data

    2013-12-1

    Authors: Kevin C. Moffitt Rutgers, The State University of New Jersey Miklos A. Vasarhelyi Rutgers, The State University of New Jersey

    Topics

  • Does Social Trust Matter in Financial Reporting?: Evidence from Audit Pricing

    2013-12-1

    Authors:

    Topics

    Audit Fees
  • Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience

    2013-12-1

    Authors:

    Topics

    Audit Opinions
  • Economic Consequences of Going Concern Audit Opinions in Nonprofit Charitable Organizations

    2013-12-1

    Authors: Nancy Chun Feng (Suffolk University, Accounting Department)

    Topics

  • Are ‘Contaminated’ Offices Quarantined? An Examination of the Economic Consequences of Low Quality Audits

    2013-12-1

    Authors: Robert Lowell Whited (University of Tennessee - College of Business Administration)

    Topics

  • The Changing Face of Auditor Reporting in the Broker-Dealer Industry

    2013-12-1

    Authors:

    Topics

  • Fair Value Measurements and Audit Fees: Evidence from the Banking Industry

    2013-12-1

    Authors:

    Topics

    Audit Fees
  • Betting on the Future: Dominant Local Beliefs on Gambling and Financial Misreporting

    2013-12-1

    Authors:

    Topics

    Financial Restatements
  • The Effect of Audit Market Concentration on Audit Pricing and Audit Quality: The role of the Audit Market

    2013-12-1

    Authors:

    Topics

  • Financial Reporting Quality of Chinese ReverseMerger Firms: The Reverse Merger Effect or the China Effect?

    2013-12-1

    Authors:

    Topics

    Financial Restatements
  • CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form

    2013-12-1

    Authors:

    Topics

  • The Effect of Auditor-Provided Non-Audit Services on Auditor Independence and Sarbanes-Oxley: What Separates Tax Services from Other Non-Audit Services?

    2013-12-1

    Authors:

    Topics

    Audit Fees
  • Human and Social Capital in the Labor Market for Directors

    2013-12-1

    Authors:

    Topics

  • Did SOX Influence the Association Between Fee Dependence and Auditors’ Propensity to Issue Going-Concern Opinions?

    2013-12-1

    Authors:

    Topics

  • The Impact of Auditor Changes on CEO Compensation

    2013-12-1

    Authors:

    Topics

  • Lawyers in the Executive Suite: The Value of Gatekeepers as Internal Governance

    2013-12-1

    Authors:

    Topics

  • The Spillover Effect of Fraud Allegations against Chinese Reverse Mergers

    2013-12-1

    Authors:

    Topics

  • PCAOB International Inspection and Audit Quality

    2013-12-1

    Authors:

    Topics

  • The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

    2013-12-1

    Authors:

    Topics

  • Reflections on a Decade of SOX 404(b) Audit Production and Alternatives

    2013-12-1

    Authors:

    Topics

  • What are the Benefits of Audited Disclosures to Equity Market Participants?

    2013-12-1

    Authors:

    Topics

    Audit FeesAudit OpinionsFinancial Restatements
  • State Liability Regimes within the United States and Auditor Reporting

    2013-12-1

    Authors:

    Topics

  • A Case Against Mandatory Audit Firm Rotation? An Examination of Bargaining Power during the Terminal Year of the Auditor/Client Relationship

    2013-11-1

    Authors: Jagadison K. Aier (George Mason University - School of Management) Keith L. Jones (George Mason University - School of Management) Joseph H. Schroeder (Indiana University - Kelley School of Business)

    Topics

    Audit Fees
  • Audit Quality and Specialist Tenure

    2013-11-1

    Authors:

    Topics

  • Corporate Tax Aggressiveness, Outside Directors, and Debt Policy: An Empirical Analysis

    2013-11-1

    Authors: Grant Richardsona (University of Adelaide - School of Accounting and Finance, Business School) Roman Lanisb (University of Technology - UTS Business School, School of Accounting) Sidney Chi-Moon Leungc (City University of Hong Kong - Department of Accountancy, College of Business)

    Topics

  • Do Auditors Influence Selection of finance Executives?

    2013-11-1

    Authors:

    Topics

  • Does Religiosity Matter to Value relevance? Evidence from U.S. Banking Firms

    2013-11-1

    Authors:

    Topics

    Audit Opinions
  • Implications of a Switch to a Territorial Tax System in the United States: A Critical Comparison to the Current System

    2013-11-1

    Authors:

    Topics

  • Major Customer Reliance and Big 4 Auditor Going Concern Decisions

    2013-11-1

    Authors:

    Topics

    Audit OpinionsFinancial Restatements
  • The Influence of Auditor and Client Section 404 Processes on Remediation of Internal Control Deficiencies at All Levels of Severity

    2013-11-1

    Authors:

    Topics

  • The geography of US auditors: information quality and monitoring costs by local versus non-local auditors

    2013-11-1

    Authors:

    Topics

  • Accelerated Equity Offers: The Role of Internal and External Certification Mechanisms

    2013-10-1

    Authors: Hardjo Koerniadi (Auckland University of Technology) Chandrasekhar Krishnamurti (University of Southern Queensland) Sie Ting Lau (Nanyang Technological University) Alireza Tourani-Rad (Auckland University of Technology) Ting Yang (Auckland University of Technology)

    Topics

  • Accounting Conservatism and Bankruptcy Risk

    2013-10-1

    Authors:

    Topics

  • Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients

    2013-10-1

    Authors: Kam-Wah Lai (The Hong Kong Polytechnic University - School of Accounting and Finance)

    Topics

  • CEO Characteristics and Internal Control Quality

    2013-10-1

    Authors:

    Topics

  • Contagian Effects from Auditor-Client Realignments

    2013-10-1

    Authors:

    Topics

    Audit Opinions
  • Perceived Quality Auditors in the Nonprofit Sector: Evidence From Request for Proposal Choices

    2013-10-1

    Authors:

    Topics

  • Detecting Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers

    2013-10-1

    Authors:

    Topics

  • Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?

    2013-10-1

    Authors:

    Topics

    Audit Fees
  • Do Restatements Break Bad Habits? Evidence of Earnings Quality in Restating Firms

    2013-10-1

    Authors:

    Topics

  • The Consequences of Untimely Quarterly and Annual Financial Reporting

    2013-10-1

    Authors:

    Topics

  • The Effect of Concentration and Regulation on Audit Fees: An Application of Panel Data Techniques

    2013-10-1

    Authors:

    Topics

  • The retention of directors on the audit committee following an accounting restatement

    2013-10-1

    Authors:

    Topics

  • Auditor Lobbying and Audit Quality

    2013-9-1

    Authors: Brian M. Burnett (Indiana University - Kelley School of Business) Hui Chen (University of Colorado at Boulder) Katherine Gunny (University of Colorado at Boulder - Department of Accounting)

    Topics

  • Auditors and International Financial Reporting (Chapter 19 in ‘Routledge Companion to Accounting, Reporting and Regulation’)

    2013-9-1

    Authors:

    Topics

  • Competition and Financial Reporting Misreporting

    2013-9-1

    Authors: Karthik Balakrishnan (University of Pennsylvania - Accounting Department) Daniel A. Cohen (University of Texas at Dallas - School of Management)

    Topics

    Financial Restatements
  • Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom

    2013-9-1

    Authors:

    Topics

  • Do Auditor-Provided Tax Services Impair Independence or Generate Knowledge Spillover? Evidence from Assessing Tax Accrual Quality

    2013-9-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Evaluation Of Machine Learning Tools For Distinguishing Fraud From Error

    2013-9-1

    Authors:

    Topics

  • Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions

    2013-9-1

    Authors:

    Topics

  • The Dynamics of Borrower Reputation Following Financial Misreporting

    2013-9-1

    Authors:

    Topics

  • Greased Wheels or Just Greased Palms: Political Corruption and Firm Value

    2013-9-1

    Authors:

    Topics

  • The Effects of PCAOB Inspections on Auditor-Client Relationships

    2013-9-1

    Authors:

    Topics

  • Internal Control and Financial Quality: Evidence from Post-Sox Restatement

    2013-9-1

    Authors:

    Topics

    Financial Restatements
  • Why Do Ineffective Audit Committee Members Experience Turnover?

    2013-9-1

    Authors:

    Topics

    Director & Officer Changes
  • Disclosure Costs and the Choice of Selling Mechanism in Business Combinations

    2013-8-1

    Authors: Rafael Rogo (University of British Columbia)

    Topics

  • Asleep at the Wheel (Again)? Bank Audits During the Financial Crisis

    2013-8-1

    Authors: Rajib Doogar (University of Illinois at Urbana-Champaign - Department of Accountancy) Stephen Rowe (University of Illinois) Padmakumar Sivadasan (University of Illinois at Urbana-Champaign)

    Topics

    Audit Fees
  • Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies Between Financial and Nonfinancial Measures?

    2013-8-1

    Authors:

    Topics

    Audit Fees
  • Audit Committee Characteristics and the Safeguarding of Auditor Independence

    2013-8-1

    Authors:

    Topics

  • Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Deteriorate Financial Reporting Quality? Evidence from Accounting Restatements

    2013-8-1

    Authors: Yi-Hong Lin (National Cheng Kung University) Mai Dao (University of Toledo) Hua-Wei Huang (National Cheng Kung University)

    Topics

  • Audit Committee Members’ Incentives and Qualitative Materiality Judgments

    2013-8-1

    Authors: Marsha B. Keune (University of South Carolina) Karla M. Johnstone (University of Wisconsin - Madison)

    Topics

  • Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements

    2013-8-1

    Authors:

    Topics

  • Auditing and City-Level Human Capital

    2013-8-1

    Authors:

    Topics

    Audit Opinions
  • Essays on Board of Directors’ External Connections

    2013-8-1

    Authors:

    Topics

  • Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms

    2013-8-1

    Authors:

    Topics

    Disclosure Controls (SOX 302)
  • Market-Based Regulation: Does Securities Litigation Prevent Financial Misrepresentations

    2013-8-1

    Authors:

    Topics

    Financial Restatements
  • The Audit Committee: Management Watchdog or Personal Friend of the CEO?

    2013-8-1

    Authors:

    Topics

  • The Cost of Sin: The Effect of Social Norms on Audit Pricing

    2013-8-1

    Authors:

    Topics

  • The Influence of Industry Differences and Restructuring on the Disclosed IT Control Weaknesses under SOX Section 404 in US based companies

    2013-8-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Governance Role of Media Through News Dissemination: Evidence from Insider Trading

    2013-8-1

    Authors:

    Topics

  • A Re-Examination of the Effect of Industry Specialization on the Pricing of Audit Services

    2013-7-1

    Authors: Sophie Audousset-Coulier (Concordia University, Quebec - John Molson School of Business) Anne Cazavan Jeny (ESSEC Business School - Accounting and Management Control Department) Like Jiang (ESSEC Business School)

    Topics

  • Competition in the Audit Market: Policy Implications

    2013-7-1

    Authors:

    Topics

    Audit FeesFinancial Restatements
  • Corporate Governance and Insider Trading

    2013-7-1

    Authors: Lili Dai (Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)) Renhui Fu (Erasmus University - Rotterdam School of Management) Jun-Koo Kang (Nanyang Technological University (NTU) - Nanyang Business School) Inmoo Lee (KAIST Graduate School of Finance)

    Topics

  • Do Audit Fees Reflect Risk Premiums for Control Risk?

    2013-7-1

    Authors:

    Topics

  • The Cost of Independence: Evidence from Firms’ Decisions to Dismiss Auditors as Tax-Service Providers

    2013-7-1

    Authors:

    Topics

  • Does Audit Firm Size Matter? The Effect of Audit Firm Size Measured by Audit Firm Revenues, Number of Offices, and Professional Headcounts on Audit Quality and Audit Fees

    2013-7-1

    Authors:

    Topics

  • The Determinants and Importance of Non-Big N Local Market Leadership

    2013-7-1

    Authors:

    Topics

  • Is Audit Quality Associated with Window Dressing of Short-Term Borrowings in the Banking Industry?

    2013-7-1

    Authors:

    Topics

  • The Effect of Auditors’ Assessment of Internal Control over Financial Reporting on Audit Fees, Cost of Debt and Net Compliance Benefit

    2013-7-1

    Authors:

    Topics

    Audit Fees
  • Litigation Risk and Audit Fees: The Impact of Qualitative Factors

    2013-7-1

    Authors:

    Topics

    Audit FeesInvestment & Financial Institutions
  • The Influence of In-House Tax Expertise on Corporate Tax Avoidance

    2013-7-1

    Authors:

    Topics

    Audit Opinions
  • Tax Enforcement and Restatements

    2013-7-1

    Authors:

    Topics

  • The Relationship Between Segment-Level Manipulations And Audit Fees

    2013-7-1

    Authors:

    Topics

    Audit Fees
  • The effects of managerial shareholding and the financial crisis on audit fees: evidence from US listed companies

    2013-7-1

    Authors:

    Topics

    Audit Fees
  • Does the Existence of an Enterprise Risk Management Program (ERM) Influence the Existence of Material Weaknesses in Internal Control Over Financial Reporting

    2013-6-1

    Authors: Ge Song (Pace University) Sean T Kemp (Pace University)

    Topics

  • Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

    2013-6-1

    Authors: Kenneth L. Bills (Colorado State University - College of Business) Debra C. Jeter (Vanderbilt University - Owen Graduate School of Business) Sarah E. Stein (University of Missouri-Columbia - Trulaske College of Business)

    Topics

  • Further evidence on the effect of regulation on the exit of small auditors from the audit market, and resulting audit quality

    2013-6-1

    Authors:

    Topics

  • Blockholder Heterogeneity and Financial Reporting Quality

    2013-6-1

    Authors:

    Topics

    Financial Restatements
  • Internal Control Reporting in the Broker-Dealer Industry: Determinants and Consequences

    2013-6-1

    Authors: Jean C. Bedard (Bentley University; University of New South Wales) Nate Cannon (Texas State University) Anne Schnader (Bentley University)

    Topics

  • Is the Ceo’S In-House Experience Informative about Audit Risk?

    2013-6-1

    Authors:

    Topics

  • Is there a Relation Between Audit Fee Cuts During the Global Financial Crisis and Banks’ Financial Reporting Quality?

    2013-6-1

    Authors:

    Topics

  • Modeling Linear Trends in Audit Fees

    2013-6-1

    Authors:

    Topics

  • Repeatedly Meeting-Beating Analyst Forecasts and Audit Fees

    2013-6-1

    Authors:

    Topics

  • Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?

    2013-6-1

    Authors:

    Topics

  • The Effect of Restatement Detection Speed on Reporting Credibility

    2013-6-1

    Authors:

    Topics

    Financial Restatements
  • Switching to a ‘Territorial’ Corporate Tax System Would Encourage Offshore Tax Dodging

    2013-6-1

    Authors:

    Topics

  • The Effect of Voluntary Internal Control Audits on the Cost of Capital

    2013-6-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

    2013-6-1

    Authors:

    Topics

  • Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence

    2013-5-1

    Authors: Hua-Wei Huang (Florida International University) Li-Lin Liu (Florida International University) K. Raghunandan (Florida International University) Dasaratha V. Rama (Florida International University)

    Topics

  • Auditor workload compression and busy season portfolio changes – U.S. evidence

    2013-5-1

    Authors:

    Topics

  • Empirical Evidence on Repeat Restatements

    2013-5-1

    Authors: Rebecca Files (University of Texas at Dallas) Nathan Y. Sharp (Texas A&M University - Department of Accounting) Anne Thompson (Texas A&M University - Department of Accounting)

    Topics

  • Executive Turnover in the Presence of Internal Control Weaknesses Post-SOX

    2013-5-1

    Authors:

    Topics

  • Tax Aggressiveness and Auditor Resignation

    2013-5-1

    Authors:

    Topics

  • The Choice between Audit and Consulting Services in the Post-SOX Environment

    2013-5-1

    Authors:

    Topics

  • The Influence of Regulatory Approach on Tone at the Top

    2013-5-1

    Authors:

    Topics

  • The Influence of the Audit Committee on Auditor Provided Tax Planning Services

    2013-5-1

    Authors:

    Topics

  • Types of Nonaudit Fees and Financial Reporting Quality

    2013-5-1

    Authors:

    Topics

  • Who You Know Matters: Evidence of Fee Discounts for Clients with Well-Connected Audit Committees

    2013-5-1

    Authors:

    Topics

    Audit Fees
  • Audit Office Size, Audit Quality and Audit Pricing

    2013-4-17

    Authors: Jong-Hag Choi (Seoul National University) Francis Kim (The State University of New York at Stony Brook) Jeong-Bon Kim (City University of Hong Kong) Yoonseok ZANG (Singapore Management University)

    Topics

  • Audit Market Dynamics: Evidence from Auditor-Client Realignments

    2013-4-1

    Authors: Jere R. Francis (University of Missouri-Columbia - Trulaske College of Business) Mihir N. Mehta (Temple University - Fox School of Business) Wanli Zhao (Southern Illinois University - College of Business)

    Topics

  • Auditor Quality and Litigation Loss Contingency Disclosures

    2013-4-1

    Authors:

    Topics

  • Chief Financial Officers on Their Company’s Board of Directors: An Examination of Financial Reporting Quality and Entrenchment

    2013-4-1

    Authors: Jean C. Bedard (Bentley University - Department of Accountancy) Rani Hoitash (Bentley University - Department of Accountancy) Udi Hoitash (Northeastern University)

    Topics

  • Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions

    2013-4-1

    Authors:

    Topics

    Financial Restatements
  • Do Management Internal Control Certifications Increase the Likelihood of Restatement-Related Litigation?

    2013-4-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Effect of CEO and CFO Resignations on Going Concern Opinions

    2013-4-1

    Authors:

    Topics

    Audit OpinionsInvestment & Financial Institutions
  • Does Auditor ‘Commentary’ in Unqualified Audit Reports Reflect Financial Misstatement Risk?

    2013-4-1

    Authors:

    Topics

  • The Impact of Market Structure on Audit Price and Quality

    2013-4-1

    Authors:

    Topics

    Audit Fees
  • Lawyers and Fools: Lawyer-Directors in Public Corporations

    2013-4-1

    Authors:

    Topics

    Litigation
  • The Impact of Social Influence Pressure on CFO Judgments

    2013-4-1

    Authors:

    Topics

    Director & Officer Changes
  • Material weakness remediation and accounting-related litigation

    2013-4-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Informational Content of Regulatory Filing Dates for Investors

    2013-4-1

    Authors:

    Topics

    Audit Fees
  • Product Space Location as a Competitive Strategy in the Small-Firm Audit Market

    2013-4-1

    Authors:

    Topics

    Audit Fees
  • The Progression of Financial Restatements: Causes and Market Reaction

    2013-4-1

    Authors:

    Topics

  • Two Essays on the Unintended Consequences of Sarbanes-Oxley on Small Banks and Small Businesses

    2013-4-1

    Authors:

    Topics

    Financial Restatements
  • Do Auditors Perceive Real Earnings Management as a Business Risk?

    2013-3-1

    Authors: Adam J. Greiner (Florida Atlantic University - School of Accounting) Mark J. Kohlbeck (Florida Atlantic University - School of Accounting) Thomas Joseph Smith (Florida Atlantic University - School of Accounting)

    Topics

    Audit Fees
  • A Summary of 10 Years of PCAOB Research: What Have We Learned?

    2013-3-1

    Authors: John L. Abernathy (Oklahoma State University - Stillwater - School of Accounting) Michael Barnes (Oklahoma State University - Stillwater) Chad M. Stefaniak (Oklahoma State University)

    Topics

  • Executives’ Legal Records, Lavish Lifestyles and Insider Trading Activities

    2013-3-1

    Authors:

    Topics

  • CEO Equity Incentives and Accounting Manipulation: The Role of Auditor Expertise

    2013-3-1

    Authors:

    Topics

    Audit Fees
  • Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks

    2013-3-1

    Authors: Jeong-Bon Kim V (City University of Hong Kong) Liandong Zhang (City University of Hong Kong)

    Topics

    Internal Controls (ICFR - SOX 404)
  • CEO Inside Debt and Audit Fees

    2013-3-1

    Authors: Fang Sun (City University of New York - Hunter College) Fengyun Wu (Rider University) Sherry F. Li (Widener University)

    Topics

  • Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements

    2013-3-1

    Authors:

    Topics

    Audit Fees
  • Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions

    2013-3-1

    Authors:

    Topics

  • Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

    2013-3-1

    Authors:

    Topics

    Audit Opinions
  • Managerial Ability and Earnings Quality

    2013-3-1

    Authors:

    Topics

    Financial RestatementsInternal Controls (ICFR - SOX 404)
  • Qualified Audit Opinions and Debt Contracting

    2013-3-1

    Authors:

    Topics

    Audit Opinions
  • The Effects of Adopting IFRS: The Canadian Experience

    2013-3-1

    Authors:

    Topics

    Audit Opinions
  • Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation

    2013-3-1

    Authors:

    Topics

  • The Impact of Board of Directors’ Turnover on the Association between Financial Restatements and Audit Fees

    2013-3-1

    Authors:

    Topics

    Audit Fees
  • Smokescreen: How managers behave when they have something to hide

    2013-3-1

    Authors:

    Topics

    Financial Restatements
  • Academic Expertise on Corporate Boards and Financial Reporting Quality

    2013-2-1

    Authors: Joseph Trainor (St. John's University) James Finnegan (St. John's University)

    Topics

    Quality of Reporting
  • Audit Committee Elections

    2013-2-1

    Authors:

    Topics

  • Audit Fee Stickiness

    2013-2-1

    Authors: Charl de Villiers (The University of Waikato and University of Pretoria) David Hay (University of Auckland) Janice Zhizi Zhang (University of Auckland)

    Topics

  • Office-Level Characteristics of the Big 4 and Audit Report Timeliness

    2013-2-1

    Authors:

    Topics

  • Auditor Judgment and Ego-Depletion: An Exploratory Analysis of Audit Outcomes

    2013-2-1

    Authors:

    Topics

  • Playing Favorites: How Firms Prevent the Revelation of Bad News

    2013-2-1

    Authors:

    Topics

  • Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?: A Firm- and Office-Level Analysis

    2013-2-1

    Authors:

    Topics

  • Predictable Uncertainty: An Examination of the Relationship between Uncertain Tax Benefits and Future Cash Tax Outflows

    2013-2-1

    Authors:

    Topics

  • How Pervasive is Corporate Fraud?

    2013-2-1

    Authors:

    Topics

  • The Effect of Sarbanes-Oxley on the Debt Contracting Value of Accounting Information

    2013-2-1

    Authors:

    Topics

  • The Labor Market Consequences for CEOs and CFOs following Information Technology

    2013-2-1

    Authors:

    Topics

  • The Relationship between SEC Comment Letters and Subsequent Auditor Change

    2013-2-1

    Authors:

    Topics

  • Tightening the Noose: The Impact of FIN 48 on Corporate Borrowers

    2013-2-1

    Authors:

    Topics

  • An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors

    2013-1-1

    Authors: Linda A Myers (Texas A&M University - Department of Accounting) Jaime J Schmidt (Texas A&M University - Department of Accounting) Michael S Wilkins (Texas A&M University - Department of Accounting)

    Topics

    Audit Opinions
  • City-Level Human Capital and Audit Markets

    2013-1-1

    Authors:

    Topics

  • Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach

    2013-1-1

    Authors: Steven E. Kaplan (Arizona State University) David D. Williams (Ohio State University)

    Topics

  • Does Stronger Corporate Governance Improve Financial Reporting Quality? Evidence from a Regression Discontinuity Analysis of Shareholder-Sponsored Governance Proposals

    2013-1-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Firm and Office Level Effects on Audit Quality: A Multilevel Approach

    2013-1-1

    Authors:

    Topics

  • Is the decline in the information content of earnings following restatements short-lived?

    2013-1-1

    Authors:

    Topics

  • Strengthening Financial Reporting: An Essay on Expanding the Auditor’s Opinion Letter

    2013-1-1

    Authors:

    Topics

  • Large Shareholders and Accounting Choices

    2013-1-1

    Authors:

    Topics

    Financial Restatements
  • The EU Law on Auditing and the Role of Auditors in the Global Financial Crisis

    2013-1-1

    Authors:

    Topics

  • M&A Performance and the Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts

    2013-1-1

    Authors:

    Topics

  • The Market for ""Lemons"": A Study of Quality Uncertainty and the Market Mechanism for Chinese Firms Listed in the US

    2013-1-1

    Authors:

    Topics

  • To Work or To Shirk: How do Auditors deal with Tax Enforcement?

    2013-1-1

    Authors:

    Topics

    Audit Fees
  • A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period

    2012-12-1

    Authors: Jeffrey R. Casterella (Colorado State University) Rosemond Desir (Colorado State University) Julia Kokina (The University of Texas at El Paso)

    Topics

  • Collateral Damage: Audit Quality and Office Growth

    2012-12-1

    Authors:

    Topics

  • Consequences of Material Weaknesses in Tax-Related Internal Controls for Financial Reporting and Earnings Management

    2012-12-1

    Authors: Cristi A. Gleason (University of Iowa - Department of Accounting) Morton Pincus (University of California, Irvine) Sonja O. Rego (University of Iowa - Henry B. Tippie College of Business)

    Topics

  • Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

    2012-12-1

    Authors:

    Topics

  • Do Second Tier Auditors Provide First Tier Quality?

    2012-12-1

    Authors:

    Topics

  • Does corporate tax aggressiveness influence audit pricing?

    2012-12-1

    Authors:

    Topics

    Audit Fees
  • PCAOB Inspection Reports and Audit Quality

    2012-12-1

    Authors:

    Topics

  • Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

    2012-12-1

    Authors:

    Topics

  • Valuation of Takeover Targets and Auditor Quality

    2012-12-1

    Authors:

    Topics

  • Why Higher Levels of Auditor-Provided Tax Services Lower the Likelihood of Restatements

    2012-12-1

    Authors:

    Topics

  • Auditor-Provided Non-Audit Services and Audit Effectiveness and Efficiency: Evidence from pre- and post-SOX Audit Report Lags

    2012-11-1

    Authors: W Robert Knechel (University of Florida) Divesh S Sharma (Florida International University)

    Topics

  • How do Auditors Perceive CEO’s Risk-Taking Incentives? Evidence from Audit Fees and Audit Opinions

    2012-11-1

    Authors:

    Topics

  • Restatement Disclosures and Management Earnings Forecasts

    2012-11-1

    Authors:

    Topics

    Financial Restatements
  • Diversification by the Audit Office and Its Impact on Audit Quality

    2012-10-1

    Authors:

    Topics

  • Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?

    2012-10-1

    Authors: Liangliang Jiang (Lingnan University) Hui Zhou (Melbourne Business School)

    Topics

    Audit Fees
  • Revisiting the Effects of Industry Expertise on Audit Pricing

    2012-10-1

    Authors:

    Topics

  • Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry

    2012-9-1

    Authors:

    Topics

  • Some Observations about SOX 404(b) Control Process Audits

    2012-9-1

    Authors:

    Topics

  • Tax Internal Control Quality: The Role of Auditor-Provided Tax Services

    2012-9-1

    Authors:

    Topics

  • The Impact of Internal Audit Function Quality and Contribution on Audit Delays

    2012-9-1

    Authors:

    Topics

    Audit FeesFinancial Restatements
  • Client Conservatism and Auditor-Client Contracting

    2012-8-1

    Authors: Yoonseok ZANG (Singapore Management University) Chee Yeow LIM (Singapore Management University) Mark DEFOND (University of Southern California)

    Topics

    Financial Restatements
  • Home Country Investor Protection, Ownership Structure and Cross-listed Firms’ Compliance with SOX-mandated Internal Control Deficiency Disclosures

    2012-8-1

    Authors:

    Topics

  • Office Size of Big 4 Auditors and Client Restatements

    2012-8-1

    Authors: Jere R. Francis (University of Missouri at Columbia) Paul N. Michas (University of Arizona - Eller College of Management) Michael D. Yu (Washington State University - Department of Accounting)

    Topics

  • Reply to Karpoff et al. (2012), ‘A Critical Analysis of Databases Used in Financial Misconduct Research’

    2012-8-1

    Authors:

    Topics

  • The Effect of Corporate Governance Reform on Financial Reporting Fraud

    2012-8-1

    Authors:

    Topics

  • Trust and Financial Reporting Quality

    2012-8-1

    Authors:

    Topics

    Audit OpinionsAuditor ChangesDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)
  • Differential SOX Regulation Regimes and ICFR Disclosure Quality

    2012-7-1

    Authors: Hsien-Lian Chiu (National Chengchi University (NCCU) - Department of Accounting) Ling-Tai Lynette Chou (National Chengchi University (NCCU) - College of Commerce)

    Topics

  • Economic consequences of SFAS 142 goodwill write-offs

    2012-7-1

    Authors:

    Topics

  • Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis

    2012-7-1

    Authors:

    Topics

  • Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

    2012-7-1

    Authors:

    Topics

  • SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms

    2012-7-1

    Authors:

    Topics

  • The Association Between Changes in Auditor Provided Tax Services and Long-Term Corporate Tax Avoidance

    2012-7-1

    Authors:

    Topics

    Audit FeesAudit Opinions
  • The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls

    2012-7-1

    Authors:

    Topics

  • IT Control Weakness and Company Financial Health

    2012-6-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Reputation Penalties for Poor Monitoring of Executive Pay: Evidence from Option Backdating

    2012-6-1

    Authors: Yonca Ertimur (Duke University) Fabrizio Ferri (NYU - Stern School of Business) David Maber (University of Southern California)

    Topics

  • The Sarbanes-Oxley Act and Corporate Investment: New Evidence from a Natural Experiment*

    2012-6-1

    Authors:

    Topics

  • The Valuation Impact of SEC Enforcement Actions on Non-Target Foreign Firms

    2012-6-1

    Authors:

    Topics

  • Accounting Comparability, Audit Effort and Audit Outcomes

    2012-5-1

    Authors:

    Topics

  • Counterparty Responses to Managerial Overconfidence

    2012-5-1

    Authors:

    Topics

    Audit Fees
  • Did Accelerated Filing Requirements and Sox Section 404 Affect the Timeliness of 10-K Filings?

    2012-5-1

    Authors:

    Topics

  • Pro Forma Disclosures, Audit Fees, and Auditor Resignations

    2012-5-1

    Authors:

    Topics

  • Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms

    2012-4-1

    Authors: Li Zheng Brooks (Louisiana State University) C.S. Agnes Cheng Kenneth J. Reichelt

    Topics

  • Auditing the audit committee: A study of shareholders’ and boards’ efforts to hold audit committee members accountable

    2012-4-1

    Authors:

    Topics

  • Pricing Audit- and Non-Audit Services for Strategic Alliances: An Incomplete Contract Perspective

    2012-4-1

    Authors: Sebahattin Demirkan (Suffolk University - Sawyer School of Management) Nan Zhou (State University of New York at Binghamton - School of Management)

    Topics

    Audit FeesAudit OpinionsDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)
  • The Impact of Auditing Oversight, Legal Environment, Regulation and Disclosure on Audit Effort: An Examination of ADR Firm Audit Fees*

    2012-4-1

    Authors:

    Topics

  • The Impact of Information Technology Material Weaknesses on Corporate Governance: Evidence from Executive and Director Turnover, and IT Governance Changes

    2012-4-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Business Strategy, Financial Reporting Irregularities, and Audit Effort

    2012-3-1

    Authors: Kathleen A. Bentley (Texas A&M University) Thomas C. Omer (Texas A&M University - Department of Accounting) Nathan Y. Sharp (Texas A&M University - Department of Accounting)

    Topics

    Audit FeesFinancial Restatements
  • Clawback Provisions

    2012-3-1

    Authors:

    Topics

  • Creditors’ Expected Recovery and Internal Control Quality: Evidence from Credit Default Swaps*

    2012-3-1

    Authors: Dragon Yongjun Tang (The University of Hong Kong) Feng Tian (The University of Hong Kong) Hong Yan (Shanghai Advanced Institute of Finance and University of South Carolina)

    Topics

    Internal Controls (ICFR - SOX 404)
  • De La Qualite Compatable : Mesure Et Enjeux

    2012-3-1

    Authors:

    Topics

  • Internal Control Weaknesses in the Market for Corporate Control: Disclosure vs. Propensity

    2012-3-1

    Authors:

    Topics

    Audit OpinionsAuditor ChangesInternal Controls (ICFR - SOX 404)
  • Decision Usefulness and Accelerated Filing Deadlines

    2012-3-1

    Authors:

    Topics

  • Issues and Challenges of Shari’ah Audit in Islamic Financial Institutions: A Contemporary View

    2012-3-1

    Authors:

    Topics

  • Pricing And Quality Of Initial Audit Eengagements

    2012-3-1

    Authors:

    Topics

  • Target Financial Reporting Quality and M&A Deals That Go Bust

    2012-3-1

    Authors:

    Topics

  • The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors

    2012-3-1

    Authors:

    Topics

  • The Contagion Effect of Low-Quality Audits

    2012-3-1

    Authors:

    Topics

    Audit OpinionsFinancial Restatements
  • Auditors and the Post-2002 Litigation Environment

    2012-2-1

    Authors:

    Topics

    Financial Restatements
  • Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?

    2012-2-1

    Authors:

    Topics

    Mergers & Acquisitions
  • SEC Enforcement of Foreign Firms: Is Bonding Really a Myth?

    2012-2-1

    Authors:

    Topics

    Financial Restatements
  • The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation

    2012-2-1

    Authors:

    Topics

  • Audit Quality and Internal Control Weakness: Evidence from SOX 404 Disclosures

    2012-1-1

    Authors: Yangyang Chen (Monash University - Department of Accounting and Finance) Ferdinand A. Gul (Monash University Sunway Campus) Cameron Truong (Monash University) Madhu Veeraraghavan (Monash University - Department of Accounting and Finance and Corporate Finance Cluster)

    Topics

    Audit FeesInternal Controls (ICFR - SOX 404)
  • Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements

    2012-1-1

    Authors: James Lloyd Bierstaker (University of Massachusetts at Boston - Department of Accounting and Finance) Jeffrey R. Cohen (Boston College - Department of Accounting) Todd DeZoort (University of Alabama - Culverhouse School of Accountancy) Dana R. Hermanson (Kennesaw State University - Department of Accounting)

    Topics

  • Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

    2012-1-1

    Authors:

    Topics

  • Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

    2012-1-1

    Authors: Ying Cao (The Chinese University of Hong Kong) Linda A. Myers (University of Arkansas) Thomas C. Omer (Texas A&M University)

    Topics

  • Earnings Restatements and Differential Timeliness of Accounting Conservatism

    2012-1-1

    Authors:

    Topics

  • Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?

    2012-1-1

    Authors:

    Topics

  • Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

    2012-1-1

    Authors:

    Topics

  • Investors’ Response to Revelations of Prior Uncorrected Misstatements

    2012-1-1

    Authors:

    Topics

  • Read All About It: Do Auditors Respond to Press Visibility?

    2012-1-1

    Authors:

    Topics

  • Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality

    2012-1-1

    Authors:

    Topics

  • US Legislation Designed to Improve Corporate Governance: An Exploration

    2012-1-1

    Authors:

    Topics

  • The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior

    2012-1-1

    Authors:

    Topics

    Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)
  • An Exploratory Examination of Auditor Liability Caps

    2011-12-1

    Authors:

    Topics

    Audit Fees
  • Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions

    2011-12-1

    Authors: Beng Wee Goh (Singapore Management University - School of Accountancy) Jayanthi Krishnan (Corresponding Auditor) (Temple University - Fox School of Business) Dan Li (Tsinghua University - School of Economics and Management)

    Topics

  • Client Supply Chain Relationships, Audit Firm Selection, and Implications for Audit Quality and Pricing

    2011-12-1

    Authors:

    Topics

  • Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

    2011-12-1

    Authors:

    Topics

  • The Effect of Corporate Governance on Auditor-Client Realignments

    2011-12-1

    Authors:

    Topics

  • The Governance Role of Private Debt and the Monitoring Role of External Auditors: Evidence from Covenant Violations

    2011-12-1

    Authors:

    Topics

  • The Relation of Auditor Tenure to Audit Quality Under IFRS and US-GAAP: A German – U.S. Comparison

    2011-12-1

    Authors:

    Topics

  • Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis

    2011-11-1

    Authors:

    Topics

    Audit Fees
  • How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non) Disclosure of Existing Material Weaknesses

    2011-11-1

    Authors:

    Topics

  • Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions

    2011-10-1

    Authors: Marshall A. Geiger (University of Richmond - E. Claiborne Robins School of Business - Economics) Allen D. Blay (Florida State University)

    Topics

    Audit Opinions
  • Internal Controls and Accounting Restatements Under Sarbanes-Oxley Regime: A Survey of Literature

    2011-10-1

    Authors:

    Topics

  • Was It Market Power or Sarbanes-Oxley? An Analysis Using the Workhorse Audit Fee Model and Panel Data Techniques

    2011-10-1

    Authors: Lawrance Evans, Jr. Jeremy Schwartz

    Topics

    Audit Fees
  • Does Audit Committee Industry Expertise Affect the Likelihood of Financial Restatements?

    2011-9-1

    Authors:

    Topics

  • How Do Auditors View Managers’ Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees

    2011-9-1

    Authors:

    Topics

  • Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading

    2011-9-1

    Authors:

    Topics

    Financial RestatementsInternal Controls (ICFR - SOX 404)
  • Intra-Audit Firm Office Changes, Audit Pricing and Accrual Quality

    2011-9-1

    Authors:

    Topics

  • The Effect of Accounting Comparability on Earnings Management

    2011-9-1

    Authors:

    Topics

  • Asset Securitizations and Audit Effort

    2011-8-1

    Authors: Grant Cullen (Murdoch University) Dominic Gasbarro (Murdoch University) Gary S. Monroe (The University of New South Wales) Greg Shailer (The Australian National University) Yu Yu Zhang (The University of New South Wales)

    Topics

  • Beyond the Restatement Decision: The Persistence of Executive Compensation in Explaining Disclosure Transparency Choice

    2011-8-1

    Authors:

    Topics

    Financial Restatements
  • Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404

    2011-8-1

    Authors: Lynford E. Graham Jean C. Bedard (Bentley University - Department of Accountancy)

    Topics

    Uncategorized
  • Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements

    2011-8-1

    Authors:

    Topics

  • Fee Pressure and Audit Quality

    2011-8-1

    Authors:

    Topics

    Financial Restatements
  • Is the Audit Fee Disclosure a Leading Indicator of Clients’ Business Risk?

    2011-8-1

    Authors:

    Topics

  • Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions?

    2011-7-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Do stealth restatements convey material information?

    2011-7-1

    Authors:

    Topics

  • Consulting revenue sharing, auditor effort and independence, and the regulation of auditor compensation

    2011-6-1

    Authors: Xiaohong Liu and Derek K. Chan (School of Business The University of Hong Kong)

    Topics

  • Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

    2011-6-1

    Authors:

    Topics

  • Does Female Representation on Audit Committees Affect Audit Fees?

    2011-6-1

    Authors: Kim Ittonen (University of Vaasa - Department of Accounting and Finance) Johanna Miettinen (University of Vaasa - Department of Accounting and Finance) Sami Vähämaa (University of Vaasa)

    Topics

    Audit Fees
  • Financial Restatements: An Analysis Pre-and-Post Sarbanes-Oxley (2000-2009)

    2011-6-1

    Authors:

    Topics

    Financial Restatements
  • Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

    2011-6-1

    Authors:

    Topics

    Financial Restatements
  • Internal Control Material Weaknesses and CFO Compensation

    2011-6-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

    2011-6-1

    Authors:

    Topics

    Financial Restatements
  • The Value of Clawbacks

    2011-6-1

    Authors:

    Topics

  • Auditor Independence During the ‘Great Recession’ of 2007-2009

    2011-5-1

    Authors: Michael Ettredge (University of Kansas - School of Business) Chan Li (University of Pittsburgh) Elizabeth Emeigh (University of Kansas)

    Topics

  • Auditor Resignations and Firm Ownership Structure

    2011-5-1

    Authors:

    Topics

  • Client Engagement Risks and the Auditor Search Period

    2011-5-1

    Authors:

    Topics

  • Client Engagement Risks and the Auditor Search Period

    2011-5-1

    Authors:

    Topics

  • Perceived Auditor Independence and Audit Litigation: The Role of Auditor-Client Economic Bonding

    2011-5-1

    Authors:

    Topics

    Financial Restatements
  • Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?

    2011-5-1

    Authors:

    Topics

  • Short Interest as a Signal of Audit Risk

    2011-5-1

    Authors:

    Topics

  • The Litigation Environment of a Firm and its Impact on Financial

    2011-5-1

    Authors:

    Topics

    Litigation
  • Audit Report Lags after Voluntary and Involuntary Auditor Changes

    2011-4-1

    Authors: Paul Tanyi (Florida International University (FIU) - School of Accounting) Abhijit Barua (Florida International University - School of Accounting) Kannan Raghunandan (Florida International University (FIU) - School of Accounting)

    Topics

    Audit Opinions
  • Financial Statement Incentives and Benefits of Voluntary

    2011-4-1

    Authors:

    Topics

    Audit Fees
  • Investor Reactions to PCAOB Inspection Reports

    2011-4-1

    Authors:

    Topics

  • Investors’ Perceptions of Auditors’ Economic Dependence on the Client – Post-SOX Evidence

    2011-4-1

    Authors:

    Topics

  • Auditor Monitoring and Dividend Payout Policy

    2011-3-1

    Authors: Bradley Lawson (Texas A&M University - Mays Business School) Dechun Wang (Texas A&M University)

    Topics

  • Bringing Darkness to Light: The Influence of Audit Quality and Audit Committee Expertise on Financial Statement Restatement Transparency

    2011-3-1

    Authors:

    Topics

    Financial Restatements
  • CEO Power and SEC Prompted Restatements

    2011-3-1

    Authors:

    Topics

  • Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies

    2011-3-1

    Authors:

    Topics

  • Internal Control Effectiveness and the Associated Characteristics of U.S. Listed Chinese Firms

    2011-3-1

    Authors:

    Topics

  • The Incentives for Tax Planning

    2011-3-1

    Authors:

    Topics

    Audit Fees
  • Audit Committee Effectiveness: Perceptions of Public Company Audit Committee Members Post-SOX

    2011-2-1

    Authors: Kathleen Hertz Rupley (Portland State University) Elizabeth Dreike Almer (Portland State University - Accounting) Donna R. Philbrick

    Topics

  • Audit Quality and Accrual Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods

    2011-2-1

    Authors:

    Topics

    Audit Fees
  • The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients

    2011-2-1

    Authors:

    Topics

  • Has SOX Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions?

    2011-1-1

    Authors:

    Topics

  • Managerial Stock Ownership, Analyst Coverage and Audit Fee

    2011-1-1

    Authors:

    Topics

    Audit FeesAuditor Changes
  • Tax Service Fees after the Sarbanes-Oxley Act: Determinants and Relation with Audit Fees

    2011-1-1

    Authors:

    Topics

  • An Ex Post Examination of Auditor Resignations

    2010-12-1

    Authors: Anthony H. Catanach Jr. (Villanova University - School of Business; The American College) James H. Irving (College of William and Mary - Mason School of Business) Susan Perry Williams (University of Virginia - McIntire School of Commerce) Paul L. Walker (University of Virginia)

    Topics

    Auditor Changes
  • Audit Prices, Credit Ratings: S&P-100

    2010-12-1

    Authors:

    Topics

    Audit Fees
  • Choice of Board Governance and Auditing in U.S. Family Firms

    2010-12-1

    Authors: Bin Srinidhi (City University of Hong Kong (CityUHK) - Department of Accountancy) Henry He (Hong Kong University of Science & Technology (HKUST)) Michael Firth (Lingnan University - Department of Accounting and Finance)

    Topics

  • Rating the Ratings: How Good are Commercial Governance Ratings?

    2010-12-1

    Authors:

    Topics

  • The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

    2010-12-1

    Authors:

    Topics

  • Does Auditor Industry Specialization Improve Audit Quality? Evidence from Comparable Clients

    2010-11-1

    Authors:

    Topics

    Audit Opinions
  • Costs of Complying with SOX – Measurement, Variation and Investors’ Anticipation

    2010-10-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Product Market Competition and Audit Fees

    2010-10-1

    Authors:

    Topics

  • What can Restatements Tell Us About Fair Value Reporting and the Financial Crisis of 2008?

    2010-10-1

    Authors:

    Topics

    Financial Restatements
  • Accounting Restatements Arising from PCAOB Inspections of Small Audit Firms

    2010-9-1

    Authors:

    Topics

  • Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras

    2010-8-1

    Authors:

    Topics

  • The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Reports

    2010-8-1

    Authors:

    Topics

  • Analyzing late SEC filings for differential impacts of IS and accounting issues

    2010-7-1

    Authors: Jian Caoa (Florida Atlantic University) Thomas Calderonb (The University of Akron) Akhilesh Chandrab (The University of Akron) Li Wangb (The University of Akron)

    Topics

  • Financial Reporting Credibility after SOX: Evidence from Earnings Restatements

    2010-7-1

    Authors:

    Topics

    Financial Restatements
  • Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services

    2010-7-1

    Authors: Jean Bédard (Universite Laval, Ecole de comptabilité) Suzanne M. Paquette (Universite Laval, Ecole de comptabilite)

    Topics

    Audit Fees
  • Reexamining the relation between audit and non-audit fees: Dealing with weak instruments in two-stage least squares estimation

    2010-7-1

    Authors:

    Topics

  • What Do Auditor’s Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

    2010-7-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Unintended Consequences of PCAOB Auditing Standard Nos. 2 and 3 on the Reliability of Preliminary Earnings Releases.

    2010-6-1

    Authors:

    Topics

  • Did the SOX ban on non-audit services go far enough or too far? Evidence from investors’ perception of auditor independence

    2010-5-1

    Authors: Mark Kohlbeck (Florida Atlantic University) Veena Looknanan-Brown (Florida Atlantic University) Joseph Trainor (Florida Atlantic University)

    Topics

  • Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

    2010-5-1

    Authors:

    Topics

  • The Impact of Disclosures of Internal Control Weaknesses and Remediations on Investor-Perceived Earnings Quality

    2010-5-1

    Authors:

    Topics

  • The impact of performance-based CEO and CFO compensation on internal control quality

    2010-5-1

    Authors:

    Topics

    Audit OpinionsInternal Controls (ICFR - SOX 404)
  • Why Don’t Japanese Companies Disclose Internal Control Weakness? : Evidence from J-SOX Mandated Audits

    2010-5-1

    Authors:

    Topics

  • A New Measure of Accounting Quality

    2010-4-1

    Authors:

    Topics

  • How Reliable is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses

    2010-4-1

    Authors: Sarah Rice (University of Connecticut) David P. Weber (University of Connecticut)

    Topics

  • The Relationship Between Perceived Tone At The Top And Earnings Quality

    2010-4-1

    Authors:

    Topics

  • Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice

    2010-3-1

    Authors: Jean C. Bedard (Bentley University) Karla M. Johnstone (University of Wisconsin - Madison) Edward F. Smith (Boston College)

    Topics

  • Client Stock Market Reaction to PCAOB Sanctions against a Big Four Auditor

    2010-3-1

    Authors:

    Topics

  • SEC Comment Letters and Financial Statement Restatements

    2010-3-1

    Authors: Gao Lei Janice Lawrence (University of Nebraska at Lincoln) David B. Smith (University of Nebraska-Lincoln)

    Topics

    Financial Restatements
  • Social Responsibility and Corporate Reputation: The Case of the Arthur Andersen Enron Audit Failure

    2010-3-1

    Authors:

    Topics

  • Tax Avoidance: Do Industry Experts Make a Difference?

    2010-3-1

    Authors:

    Topics

  • The Economic Effects of SOX Section 404 Compliance: A Corporate Insider Perspective

    2010-3-1

    Authors:

    Topics

  • The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision

    2010-3-1

    Authors:

    Topics

  • The Going Concern Opinion: A Time for a Referendum?

    2010-3-1

    Authors:

    Topics

  • The Role of Internal Audit Function in the Disclosure of Material Weaknesses

    2010-3-1

    Authors:

    Topics

  • Audit Fees and Auditor Changes After The Sarbanes-Oxley Act of 2002

    2010-2-1

    Authors:

    Topics

    Audit FeesAuditor Changes
  • Audit Market Concentration and Audit Quality

    2010-2-1

    Authors:

    Topics

  • Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404

    2010-2-1

    Authors:

    Topics

    Audit Fees
  • New Executives and Audit Fees

    2010-2-1

    Authors:

    Topics

  • Performance-Based Incentives for Internal Monitors

    2010-2-1

    Authors:

    Topics

    Audit FeesInternal Controls (ICFR - SOX 404)
  • The Association between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

    2010-2-1

    Authors:

    Topics

    Director & Officer Changes
  • Accounting Restatements and the Timeliness of Disclosures

    2010-1-1

    Authors: Brad Badertscher (University of Notre Dame) Jeffrey J. Burks (University of Notre Dame)

    Topics

  • An Empirical Analysis of Auditor Independence in the Banking Industry

    2010-1-1

    Authors:

    Topics

    Audit Fees
  • Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt

    2010-1-1

    Authors: Eli Amira (London Business School) Yanling Guanb (School of Business, The University of Hong Kong) Gilad Livnec (Cass Business School, City University of London)

    Topics

  • Do Investors Care About Auditor Dismissals and Resignations? Further Evidence

    2010-1-1

    Authors:

    Topics

    Auditor Changes
  • Financial Executive Qualifications, Financial Executive Turnover, and Adverse SOX 404 Opinions

    2010-1-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Non-Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress

    2010-1-1

    Authors:

    Topics

  • Muddying the Water: The Effect of Tax Aggressiveness, Auditor-Provided Tax Services and Industry-Specialization on Auditor Remuneration

    2009-12-1

    Authors:

    Topics

  • Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees

    2009-12-1

    Authors:

    Topics

  • Corporate Compensation Policies and Audit Fees

    2009-11-1

    Authors:

    Topics

  • National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality

    2009-11-1

    Authors:

    Topics

  • The Effect of Internal Control Weaknesses and their Remediation on Audit Fees

    2009-11-1

    Authors:

    Topics

  • Audit Committee Gender Diversity and the Quality of Internal Controls

    2009-10-1

    Authors: Yun-Chia Yan (University of New Orleans) Hua-Wei Huang (SUNY Old Westbury)

    Topics

  • Essays on Information Security Management from Internal and External Security Requirements: Empirical Examinations

    2009-10-1

    Authors:

    Topics

  • The Complementary Roles of Audited Financial Reporting and Voluntary Disclosure: A Test of the Confirmation Hypothesis

    2009-10-1

    Authors: Ray Ball (University of Chicago) Sudarshan Jayaraman (Washington University, St. Louis - John M. Olin School of Business) Lakshmanan Shivakumar (London Business School)

    Topics

    Audit Fees
  • The Effects of Recurring and Nonrecurring Tax, Audit-Related, and Other Nonaudit Services on Auditor Independence

    2009-10-1

    Authors:

    Topics

  • Audit Fees and Book-Tax Differences

    2009-9-1

    Authors: Michelle Hanlon (Massachusetts Institute of Technology (MIT) - Sloan School of Management) Gopal V. Krishnan (Lehigh University - Department of Accounting) Lillian F. Mills (University of Texas at Austin - Red McCombs School of Business)

    Topics

  • Auditor Independence and the Quality of Information in Financial Disclosures: Evidence for Market Discipline vs. Sarbanes-Oxley Proscriptions

    2009-9-1

    Authors:

    Topics

  • Big 4 Office Size and Audit Quality

    2009-9-1

    Authors:

    Topics

  • Does auditor tenure improve audit quality? Moderating Effects of Industry Specialization and Fee Dependence

    2009-9-1

    Authors:

    Topics

  • How costly is the Sarbanes Oxley Act? Evidence on the effects of the act on corporate profitability

    2009-9-1

    Authors:

    Topics

  • Internal Control and Management Guidance

    2009-9-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality

    2009-9-1

    Authors:

    Topics

  • An Analysis of Audit Deficiencies Based on Section 104 Inspection Reports Issued by the PCAOB During 2004-2007

    2009-8-1

    Authors:

    Topics

    Audit OpinionsFinancial Restatements
  • Are Investors Confused by Restatements after Sarbanes-Oxley?

    2009-8-1

    Authors: Jeffrey J. Burks (University of Notre Dame)

    Topics

  • Corporate Governance Quality and Internal Control Reporting Under SOX Section 302

    2009-8-1

    Authors:

    Topics

    Financial Restatements
  • Study of Companies with Abnormally Favorable Patterns of Executive Stock Option Grant Timing

    2009-8-1

    Authors:

    Topics

  • The Benefits of Internal Control Monitoring Technology: Evidence from the Internal Control Assurance Process

    2009-8-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • The Effect of SOX Section 404: Costs, Earnings Quality and Stock Prices

    2009-8-1

    Authors:

    Topics

    Audit Fees
  • Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?

    2009-7-1

    Authors:

    Topics

  • Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control Over Financial Reporting

    2009-7-1

    Authors:

    Topics

  • The Association between Institutional Ownership and Audit Properties

    2009-7-1

    Authors:

    Topics

    Audit FeesAuditor Changes
  • Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis

    2009-6-1

    Authors: Paul A. Griffin (University of California, Davis - Graduate School of Management) Yuan Sun (University of California, Berkeley - Haas School of Business) David H. Lont (University of Otago - Department of Accountancy)

    Topics

  • Internal Control Deficiencies and the Issuance of Going Concern Opinions

    2009-6-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Do Audit Fees Influence Credit Risk and Asymmetric Information Problems Evidence from the Syndicated Loan Market

    2009-5-1

    Authors: Lewis Gaul (Office of the Comptroller of the Currency) Pinar Uysal

    Topics

    Audit Fees
  • Does the Performance of Non-Audit Services by Auditors Impair Independence? Evidence from Firms Post-Service Performance

    2009-4-1

    Authors:

    Topics

    Audit FeesFinancial Restatements
  • Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services

    2009-4-1

    Authors:

    Topics

  • The Changing Nature and Consequences of Public Company Financial Restatements

    2009-4-1

    Authors:

    Topics

    Financial Restatements
  • Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control

    2009-3-1

    Authors: Chan Li (University of Pittsburgh)

    Topics

  • Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise

    2009-3-1

    Authors:

    Topics

  • Internal Control Quality and Analyst Forecast Behavior: Evidence from Sox Section 404 Disclosures

    2009-3-1

    Authors: Jeong-Bon Kim V (John Molson School of Business) Byron Y. Song (Concordia University - Department of Accountancy) Liandong Zhang (Concordia University - Department of Accountancy)

    Topics

    Internal Controls (ICFR - SOX 404)
  • IT Internal Controls Quality and Firm Performance: A Strategic Liability Lens

    2009-3-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • SOX-Mandated Internal Control Deficiency Disclosure under Section 302 and Earnings Quality: Evidence from Cross-Listed Firms

    2009-3-1

    Authors:

    Topics

  • Sarbanes-Oxley Act and Corporate Credit Spreads

    2009-3-1

    Authors:

    Topics

  • The Impact of Sarbanes-Oxley on Internal Control Remediation

    2009-3-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Board Diversity and the Demand for Higher Audit Effort

    2009-2-1

    Authors:

    Topics

    Audit Fees
  • Do More Transparent Corporate Actions Following a Restatement Influence the SEC’s Decision to Issue an Enforcement Action?

    2009-2-1

    Authors:

    Topics

  • Earnings announcement timing and earnings management

    2009-2-1

    Authors:

    Topics

  • Recent Trends in Audit Report and Earnings Announcement Lags

    2009-2-1

    Authors:

    Topics

  • Section 404 Compliance and Financial Reporting Quality

    2009-2-1

    Authors:

    Topics

  • Does Incentive-based Compensation Impair Independence of Internal Auditors? Evidence from Audit Fees

    2009-1-1

    Authors: Huajing Chen (Arizona State University - West) Hyeesoo H. Chung (Arizona State University - West) Jinyoung P. Wynn (Louisiana Tech University)

    Topics

  • Factors Affecting the Severity of Sarbanes-Oxley Section 404 Internal Control Deficiencies: Archival Evidence

    2009-1-1

    Authors:

    Topics

  • The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes

    2009-1-1

    Authors:

    Topics

  • Industry specialization as a means to soften price competition in the audit market

    2008-12-1

    Authors:

    Topics

  • Internal Control Weaknesses and Client Risk Management

    2008-12-1

    Authors: Randal J. Elder (Syracuse University) Yan Zhang (SUNY at Binghamton - School of Management) Jian Zhou (SUNY at Binghamton - School of Management) Nan Zhou (SUNY at Binghamton - School of Management)

    Topics

  • The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US

    2008-12-1

    Authors:

    Topics

  • Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes

    2008-11-1

    Authors:

    Topics

  • Equity Analysts’ Reactions to Type of Control Deficiency and Likelihood Threshold in Adverse Control Reports

    2008-11-1

    Authors:

    Topics

  • Auditor Independence and Earnings Quality: Evidence for Market Discipline Vs. Sarbanes-Oxley Proscriptions

    2008-10-1

    Authors:

    Topics

  • Testing Reputational Effects in a Natural Experiment: How Did Arthur Andersen Clients Choose Their New Auditor?

    2008-10-1

    Authors:

    Topics

  • Executive Compensation, Monitoring Mechanisms, and the Effectiveness of Internal Control Systems

    2008-9-1

    Authors:

    Topics

  • Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis

    2008-8-1

    Authors: Anwer S. Ahmed (Texas A&M University - Mays Business School) Stephanie J. Rasmussen (Texas A&M University) Senyo Y. Tse (Texas A&M University - Lowry Mays College & Graduate School of Business)

    Topics

    Audit Opinions
  • Does the Flight of Clients from the Big 4 to Second Tier Auditors Indicate Lower Audit Quality?

    2008-8-1

    Authors:

    Topics

  • After a Restatement: Long-Run Market and Investor Response

    2008-7-1

    Authors:

    Topics

  • An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting

    2008-7-1

    Authors: (Steven Kaplan) (W. P. Carey School of Business, Arizona State University) (Kurt Pany) (W. P. Carey School of Business, Arizona State University) (Janet Samuels) (School of Management and Leadership, Arizona State University) (Jian Zhang) (College of Business, San Jose State University)

    Topics

    Financial Restatements
  • An Empirical Analysis of the Relationship between Audit Committee Multiple Directorships and Financial Reporting Quality

    2008-5-1

    Authors:

    Topics

    Financial Restatements
  • Auditor Fees Around Dismissals and Resignations: Additional Evidence

    2008-4-1

    Authors:

    Topics

  • Auditor Locality, Audit Quality and Audit Pricing

    2008-4-1

    Authors:

    Topics

  • CFOs and CEOs: Who Has the Most Influence on Earnings Management?

    2008-4-1

    Authors:

    Topics

  • Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?

    2008-3-1

    Authors:

    Topics

    Audit Fees
  • Conditional Conservatism in Accounting: New Measure and Tests of Determinants

    2008-2-1

    Authors: Giorgio Gotti (University of Massachusetts at Boston - Department of Accounting and Finance)

    Topics

    Audit Opinions
  • Principles-Based versus Rules-Based Accounting Standars and Extreme Cases of Earnings Management

    2008-2-1

    Authors:

    Topics

    Financial Restatements
  • Sarbanes-Oxley, Kermit the Frog, and Competition Regarding Audit Quality

    2008-2-1

    Authors:

    Topics

    Financial Restatements
  • The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

    2008-2-1

    Authors:

    Topics

    Audit FeesAudit Opinions
  • Corporate Governance and Audit Fees: Evidence of Countervailing Relations

    2008-1-1

    Authors: Paul A Griffin (University of California, Davis - Graduate School of Management) David H Lont (University of Otago - Department of Accountancy) Yuan Sun (University of Otago - Department of Accountancy)

    Topics

    Audit FeesAudit OpinionsAuditor Changes
  • Determinants of Client-initiated and Auditor-initiated Auditor Changes

    2008-1-1

    Authors:

    Topics

  • Do Restatements Really Increase Substantially after the Sox? How Does the Stock Market React to Them?

    2008-1-1

    Authors:

    Topics

  • Market Reaction to Auditor Switching from Big Four to Smaller Accounting Firms

    2007-12-1

    Authors:

    Topics

    Auditor Changes
  • Regulatory Monitoring Under the Sarbanes-Oxley Act

    2007-10-1

    Authors:

    Topics

  • Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation

    2007-8-1

    Authors: Damon M Fleming (San Diego State University - Accountancy) Robin N Romanus (Texas Tech University)

    Topics

  • Can Accruals Quality Explain Auditors’ Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change

    2007-8-1

    Authors:

    Topics

    Audit FeesAudit Opinions
  • Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions

    2007-8-1

    Authors:

    Topics

  • The Effect of Big Four Office Size on Audit Quality

    2007-8-1

    Authors:

    Topics

  • The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

    2007-7-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)Investment & Financial Institutions
  • Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization

    2007-6-14

    Authors: Chee-Yeow Lim (Nanyang Technological University) Hun-Tong Tan (Nanyang Technological University)

    Topics

    Audit Opinions
  • Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization

    2007-6-1

    Authors:

    Topics

  • PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports

    2007-6-1

    Authors:

    Topics

  • Does Executive Compensation Incentivize Managers to Create Effective Internal Control Systems?

    2007-5-1

    Authors:

    Topics

  • Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act

    2007-4-1

    Authors:

    Topics

  • Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era

    2007-1-1

    Authors:

    Topics

  • Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act

    2007-1-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Audit Firms’ Client Portfolio Decisions in the Face of Increased Regulation and Constrained Resources

    2006-12-1

    Authors: Cory A Cassell (Texas A&M University - Department of Accounting) Gary A Giroux (Texas A&M University - Department of Accounting) Linda A Myers (Texas A&M University - Department of Accounting) Thomas C Omer (Texas A&M University - Department of Accounting)

    Topics

  • Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

    2006-12-1

    Authors:

    Topics

  • The Association Between Earnings Quality and Regulatory Report Opinions in the Accounting Industry – AICPA Peer Review and PCAOB Inspections

    2006-12-1

    Authors:

    Topics

    Audit Opinions
  • The Sarbanes Oxley Act, Auditor Independence and Accounting Accruals: An Empirical Analysis

    2006-11-1

    Authors: Anwer S. Ahmed (Texas A&M University - Mays Business School) Scott Duellman (Saint Louis University - Department of Accounting) Ahmed M. Abdel-Meguid (Ain Shams University)

    Topics

  • Timeliness and Mandated Disclosures on Internal Controls under Section 404

    2006-9-1

    Authors:

    Topics

  • SOX 4O4 Assessments and Financial Reporting Errors

    2006-8-1

    Authors:

    Topics

  • Sarbanes Oxley Internal Control Requirements and Earnings Quality

    2006-8-1

    Authors:

    Topics

  • Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

    2006-7-1

    Authors:

    Topics

  • Is There a Relationship between Firm Performance, Corporate Governance, and a Firm’s Decision to Form a Technology Committee?

    2006-6-1

    Authors:

    Topics

  • Competition for Andersen’s Clients

    2006-4-1

    Authors:

    Topics

  • Earnings Management through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

    2006-4-1

    Authors:

    Topics

  • The Information Content of Internal Controls Legislation: Evidence from Material Weakness Disclosures

    2006-4-1

    Authors:

    Topics

  • The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits

    2006-2-1

    Authors: Hollis Ashbaugh-Skaife (University of Wisconsin, Madison - Department of Accounting and Information Systems) Daniel W Collins (University of Iowa - Department of Accounting) William R Kinney Jr (University of Texas at Austin - Department of Accounting)

    Topics

  • The Impact of Internal Control Quality on Audit Delay in the SOX Era

    2006-1-1

    Authors:

    Topics

    Internal Controls (ICFR - SOX 404)
  • Pricing Initial Audit Engagements: Empirical Evidence Following Public Disclosure of Audit Fees

    2005-9-1

    Authors:

    Topics

  • The Effects of Auditor Independence on Cost of Public Debt

    2005-9-1

    Authors:

    Topics

  • Sarbanes-Oxley and the reach of US corporate governance into EU companies

    2005-8-1

    Authors:

    Topics

  • The Sarbanes-Oxley Act of 2002 and Security Market Behavior: Early Evidence

    2005-5-1

    Authors:

    Topics

  • The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley

    2005-2-1

    Authors:

    Topics

    Audit FeesAuditor Changes

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EHS Environmental, health and safety Enterprise asset & machinery safety management Workforce management E-learning & content Martime safety Carbon accounting
Compliance Disclosure Internal audit Enterprise risk management Audit intelligence Policy compliance
Quality management systemsQuality controlQuality managementSupply chain quality assurance
Collobaration Document reviewDocument collaboration portalEmail managementSharePoint management

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Our values Our leadership Company news Our vacancies

Need to get in touch?

Whether you’re curious about features, pricing or implementation we can help you found the right solution for your business.

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