Audit Analytics academic citations

Remote Work and Auditors’ Work-Life Balance: Disproportionate Impacts on Engagement Leaders
2025-10-08

Authors: Joshua A. Khavis, Jagan Krishnan, Steven A. Maex, Colin Tipton
Topics
Accounting FirmAuditorEmployee RetentionTurnover Intentions
The Economic Consequences and Underlying Mechanisms of Implementing Common Accounting Standards
2025-09-25

Authors: Petrus Hendrik Ferreira, Xu Jiang
Topics
Revenue Recognition StandardASC 606ASU 2014-09FASB
Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification
2025-09-01

Authors: Becca N. Baaske, Marc Eulerich, David A. Wood
Topics
Data AnalyticsData VisualizationAnomalies
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections
2025-09-01

Authors: Shelley Xin Li, Aner Zhou
Topics
Accural Quality
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany
2025-09-01

Authors: Christoph Teucher, Mattias F. Baumann, Nicole V. S. Ratzinger-Sakel
Topics
Auditor RatificationShareholder DissatisfactionAuditor DismissalModified Audit OpinionsAudit Report Lag
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain
2025-09-01

Authors: Russell Barber, Robert Pinsker, Stephanie Walton, Yiyang Zhang (Ian)
Topics
Supply ChainRelational View TheoryERP SystemEfficiency
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality
2025-09-01

Authors: Ting-Kai Chou, Wan-Ci Huang, Ting-Tsen Yeh, Yin-Hsuan Chao
Topics
Earnings Response CoefficientsPay CutsEarning Quality
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment
2025-09-01

Authors: Joshua A. Khavis, Brandon Szerwo
Topics
Audit Employee TurnoverAudit QualityAudit Fees
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches
2025-09-01

Authors: Badryah Alhusaini, Phillip T. Lamoreaux, Nathan J. Newton
Topics
Initial Public OfferingsData BreechesAuditor Reputation
The Effect of Potential Entrants on Audit Market Competition
2025-09-01

Authors: Devin Williams
Topics
AuditAudit QualityAudit FeesPCAOB Registration
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct
2025-08-25

Authors: Rebecca L. Files, Gerald S. Martin, Yan Sun
Topics
SECGovernanceEnforcement
Are Short Sellers the Vanguards of Sec Investigations?
2025-08-22

Authors: Yang Bai, Xiaohu Guo, Inder K. Khurana, Ruixiang Wang
Topics
SEC InvestigationShort InterestShort SellingInformation Uncertainty
Positive Externalities of Accounting Standards
2025-08-21

Authors: Peter (Seung Hwan) Oh, Yongoh Roh
Topics
Accounting LaborNew Accounting StandardsCorporate Investment DecisionsSEC Disclosure
Media Spotlight and Auditor Distraction: The Hidden Costs of Negative Exposure
2025-08-19

Authors: Mert Erinc, Stavriana Hadjigavriel
Topics
Audit QualityAuditor DistractionMedia ExposureSpillover Effects
The PRF Atlas: Mapping Research Pitches across Diverse Academic Fields with Discipline-Specific Tools, Worked Examples, and Training Guidance InSPiR2eS Research Training Note #7
2025-08-19

Authors: Robert W. Faff
Topics
Pitching Research FrameworkPRF AtlasCross-Discipline-specific adaptation
Fortifying the Nonbreached: Auditors’ Role in Cybersecurity Risk Management
2025-08-18

Authors: Xiaomeng Charlene Chen, Jengfang Chen, Rongrong Chen, Mostafa Monzur Hasan, Xiaoyue Zhang (Jessica)
Topics
CybersecurityData BreechesInternal Controls Material WeaknessRisk Management
The Spillover Effects of Environmental Lawsuits on Industry Peers
2025-08-13

Authors: Xia Chen, Qiang Cheng, Xuefan Peng, Ziliang Zhan
Topics
Environmental LawsuitsPeer Effects
The Media's Role in Market Reactions to Securities Class Action Filings
2025-08-12

Authors: Dain C. Donelson, Antonis Kartapanis, Christopher G. Yust
Topics
Securities LitigationMarket ReactionMarket ParticipantsSecurities Class ActionInvestor Processing Costs
Can Individual Auditors' Career Advancements Predict Audit Partner Quality?
2025-08-12

Authors: Joseph Micale
Topics
Audit PartnerForm APPCAOB Rule 3211Audit Quality
ESG Disclosure and the Timeliness of Earnings Announcements and Audit Reports
2025-08-12

Authors: Dina El Mahdy, Eunju Lee (Ivy), Christina Synn, Yiqi Zhang
Topics
ESG DisclosureSustainabilityVoluntary DisclosureAudit Delay
Data Valuation in the Shadow of Agency Conflicts
2025-08-08

Authors: Zexin Zheng
Topics
Agency ConflictsData ValuationExecutive CompensationOffline deep reinforcement learning
Recognizing and Disclosing Tax Loss Carryforward under IAS in periods of Financial Crisis
2025-08-07

Authors: Evangelos Chytis
Topics
Deferred Tax assetsIAS 12Tax Loss CarryforwardFinancial Report Quality
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report
2025-08-04

Authors: Ray Ball, Andrew G. Sutherland
Topics
AccountingAuditingLabor MarketsCPARegulation
Predicting Material Misstatements Using Machine Learning
2025-08-04

Authors: Chanyuan Zhang Parker (Abigail), Lanxin Jiang, Soohyun Cho, Miklos A. Vasarhelyi
Topics
Material MisstatementsMachine Learning
Audit Partner Education and Audit Quality
2025-08-01

Authors: Zsofia Barandi, Katherine Campbell, Xiaoli Guo, Matthew Notbohm
Topics
Audit QualityAudit PartnerCPA LicensureMaster of Accounting
City-Level Employee Education, Workplace Environment, and Audit Fees
2025-08-01

Authors: Christo Karuna, Mehdi Khedmati, Ali Sheikhbahaei, Mohammed Aminu Sualihu
Topics
Audit FeesAudit PricingWorkplace Environment
The Role of IT Infrastructure in Remote Audits: Evidence from Audits Completed During the Pandemic
2025-07-27

Authors: Lin Liao, Divesh S. Sharma, Vineeta D. Sharma, Madhukar K. Singh
Topics
audit qualityCOVID-19 Pandemic
Auditor Resignation and Internal Control Opinions in Financially Distressed Firms
2025-07-26

Authors: Ibrahim Onur Oz, Emrah Ekici, Ning Jia
Topics
Adverse OpinionAuditor ResignationInternal Control WeaknessFinancial Distress Type
Auditor Resignation and Internal Control Opinions in Financially Distressed Firms
2025-07-26

Authors: Ibrahim Onur Oz, Emrah Ekici, Ning Jia
Topics
Adverse OpinionAuditor ResignationInternal Control WeaknessFinancial Distress Type
Why Do Firms Change Fiscal Year-End?
2025-07-26

Authors: Vivi Zhu
Topics
fiscal year-endcomparabilityaccounting choiceaudit fees
Going Public, Going Inclusive: Diversity Messaging in Job Postings
2025-07-25

Authors: Beril Yalcinkaya, Waverly W. Ding, Anil Gupta
Topics
IPODiversityLabor MarketsOrganizational GrowthHuman Capital
The Implications of Audit Firms' Responses to the PCAOB's Triennial Inspection Reports
2025-07-24

Authors: Encarna Guillamon Saorin, Andres Guiral, Miguel Minutti-Meza, Doocheol Moon
Topics
PCAOB inspectionsaudit qualityrestatements
The Spillover Effect of Cyberattacks: Evidence from Auditor Resignations
2025-07-24

Authors: Evisa Bogdani, Romina Rakipi, Jiwoo Ryou
Topics
cybersecurity breachesauditor resignationspillover effectsauditor-client relation
CRM Systems and Management Revenue Forecasts: Evidence from ASC 606
2025-07-24

Authors: Zhuo (June) Cheng, Tracie Frost, Chris He, Vernon J. Richardson
Topics
accounting standardsmanagement revenue forecastsCRM systemsASC 606
Evaluating the Usefulness of Going Concern Critical Audit Matters: Insights into Auditor Uncertainty and Management Mitigation Plans
2025-07-24

Authors: Jessica Nylen
Topics
Audit OpinionsCritical Audit Matters (CAMs)Going ConcernLiquidity
The Role of Identity in Corporate Governance: Evidence from Gender Differences in the Audit Committee Chair-Chief Financial Officer Dyad
2025-07-24

Authors: Musaib Ashraf, Aishwarrya Deore, Ranjani Krishnan
Topics
Corporate GovernanceAudit CommitteeAccountingFinancial Reporting
Do Non-Audit Services Attract Regulatory Scrutiny?
2025-07-24

Authors: Gopal V. Krishnan, Yinqi Zhang, Ling Zhou
Topics
Non-Audit ServicesSEC Comment LettersPCAOB InspectionRegulatory Scrutiny
SEC Comment Letters on Mutual Fund Disclosures
2025-07-24

Authors: Chengfeng Du, Kai Du, Shuyang Wang, Zhe Wang
Topics
mutual fund disclosureSEC comment letter
Disclosure Management: Evidence from Regulatory Threshold Avoidance
2025-07-21

Authors: Dain C. Donelson, Christian M. Hutzler, Brian Monsen, Christopher G. Yust
Topics
Risk FactorsDisclosure ManagementRegulatory Risk
The Consequences of Dividing Responsibility for an Audit Engagement
2025-07-21

Authors: Bethany A. Courson, Keith Czerney, Jaime J. Schmidt, Anne M. Thompson
Topics
division of responsibilitylitigationauditor accountability
Information Uncertainty and Audit Report Lag
2025-07-19

Authors: Jahedul Bhuiyan, Jobaer Hossain, Pankaj K. Jain, Mai Dao, Anisur Rahman
Topics
Information uncertaintyAudit report lagDispersion in earnings forecasts
ESG Disclosure and the Timeliness of Earnings Announcements and Audit Reports
2025-07-18

Authors: Dina El Mahdy Ph.D. CFE, Eunju (Ivy) Lee, Christina Synn, Yinqi Zhang
Topics
ESGVoluntary DisclosureAudit Delay
The Auditor’s Imperative: Closing the Performance Gap to Secure Capital Markets
2025-07-17

Authors: Ahmad Swaiss
Topics
Audit QualityPerformance GapSarbanes-Oxley Act (SOX)PCAOBBig Four
Does Corporate Integrity Culture Affect Stock Price Crash Risk? Evidence from the Machine Learning Approach
2025-07-16

Authors: Md Noman Hossain, Rasheek Irtisam, Monika K. Rabarison, Pritam Saha
Topics
Corporate GovernanceStock Price Crash RiskRestatements
Does an Executive’s Role and Susceptibility to Workplace Gender Biases Matter? Evidence from Chief Accounting Officers and Financial Reporting Failures
2025-07-14

Authors: Adrienne Rhodes, Dan Russomanno
Topics
audit committeecorporate governancegender diversityrestatements
The Fourth-Quarter Earnings Effect
2025-07-12

Authors: Oliver Binz, Martin M. Kapons
Topics
Internal Information QualityInternal ControlsSOX
Does PCAOB Oversight Affect IRS Monitoring?
2025-07-11

Authors: Shannon Chen, Youkun Huang, Justin Kim
Topics
IRS monitoringPCAOB inspection accessRegulatory interaction
ESG and stock market performance at times of economic and market-wide stress: Evidence from US-listed firms during the COVID-19 pandemic
2025-07-07

Authors: Valerio Potì, Stefano Dell'Atti, Giuseppe Di Martino, Francesco Momentè
Topics
COVID-19ESGshare price resilience
Governance Effort Reallocation by Institutional Owners
2025-07-01

Authors: Jose M. Martin-Flores, Alvaro Remesal, Sergio J. García
Topics
institutional ownershipshort-selling constraintscorporate governance
Revisiting Sarbanes-Oxley's Culture and Cost-Benefit Calculus
2025-06-30

Authors: Lawrence A. Cunningham
Topics
Sarbanes-Oxley Act (SOX)Internal ControlsCorporate GovernanceRestatementsFinancial Reporting Quality
Delegation and CFO Retention: Evidence from Chief Accounting Officers on the Executive Team
2025-06-30

Authors: Leah Muriel, Adrienne Rhodes, Dan Russomanno
Topics
chief financial officerlabor economicsexecutive turnoverhuman capital
Profit-Fueled Corporate Cynicism
2025-06-27

Authors: Leonardo Barcellos, Scott A. Emett
Topics
Corporate cynicismstock market participationfinancial well-being
The Struggle Is Real: When Audit Office Resource Strain Impacts Audit Quality
2025-06-26

Authors: Cristina Bailey, Jessica Bouchard, Jonathan Nash
Topics
audit qualityresource allocationaudit fees
From Restatement Risk to Reporting Rigor: Evidence from the SEC's Clawback Mandate
2025-06-25

Authors: Michael Dambra, Bryce Schonberger, Andrea Pawliczek
Topics
clawbackfinancial reportingCEO compensationrestatements
The Governance Role of Investor Communications: Evidence from a Field Experiment
2025-06-24

Authors: Chen Xu, Jing Xie, Bohui Zhang, Xiaofeng Zhao
Topics
corporate governanceinvestor relationsCorporate social responsbility
Female CFOs and Relationship Lending: Implications from Gender Socialization Theory
2025-06-23

Authors: Jie Hao, Viet Tuan Pham
Topics
CFOGenderrestatementinternal controls
Auditors' Judgements on Issuing Going-Concern Opinion during Crisis Period: Evidence from Covid-19 Pandemic Period
2025-06-18

Authors: Marahib Aldhuwayhi, Huey-Lian Sun
Topics
Going-Concern OpinionCOVID-19 PandemicOptimism
Business Strategy and Blockchain Adoption
2025-06-17

Authors: Jiangbo Huangfu, Robert Pinsker, Hanbing Xing
Topics
blockchainbusiness strategyIT adoption
The role of financial reporting controls in constraining earnings management: European evidence
2025-06-16

Authors: Francesco Avallone, Alberto Quagli, Paola Ramassa, Lorenzo Simoni
Topics
financial reporting controlsearnings managementdiscretionary accrualsaudit fees
Does the Threat of Litigation Always Reduce Misreporting?
2025-06-13

Authors: Szu-fan Chen, Kevin Tseng
Topics
Costly reporting theoryShareholder litigationInternal controlrestatements
The Dark Web and Capital Markets
2025-06-13

Authors: Brigham Brau, Juuso Itkonen, Junyoung Jeong, Mark H. Lang, Mikko Niemela
Topics
cyber securityDark webinformed trading
Small Firm PCAOB De-Registrations, Structural Changes, and Client Effects
2025-06-13

Authors: Mary Stone
Topics
PCAOBaudit firm mergersaudit fees
Becoming Invisible? Data Breach Risk and Corporate Scientific Publications
2025-06-13

Authors: Tim Martens, Christelle Alkhoury, Xiaochi Ge, Christoph J. Sextroh
Topics
CybersecurityData breachesVoluntary disclosureTrade secrets
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management
2025-06-13

Authors: Rui Wang, Hong Zou
Topics
board of directorsmergers and acquisitionsofficer changesreal earnings management
Remote Audit Solutions and Work Arounds Devised During and After the Coronavirus Pandemic Lockdowns
2025-06-12

Authors: Neale Gilbert O'Connor, Neale Gilbert O'Connor, Eu-Gene Siew, Shyamala Dhoraisingam Samuel, Jeyanthi Thuraisingham
Topics
Audit PlanningAudit QualityCoronavirus
Effects of Greenhouse Gas Emissions and Climate Change Policy on Audit Fees
2025-06-11

Authors: Sue A. Cooper, Jared B. Cooper
Topics
greenhouse gas emissionsregulatory riskaudit feesclimate change
Adverse Climate-Related Incidents and Audit Pricing: International Evidence
2025-06-11

Authors: Karel Hrazdil, Jiyuan Li, Ray Zhang
Topics
audit feesclimate-related incidentsESG
AI Investing and Misinformation
2025-06-09

Authors: Jung Min Kim, Andrew J. Leone
Topics
Artificial IntelligenceMisinformationrestatements
From Structure to Quality: How Hierarchies in Accounting Function Shape Financial Reporting Outcomes
2025-06-04

Authors: Sterling Huang, Shuo Li, Rencheng Wang
Topics
financial reporting qualityinternal controlorganization structure
The Effect of Chief Operating Officer on Operational Efficiency: A Combined Stewardship and Upper Echelon Perspective
2025-06-03

Authors: Linh Le, Lili Sun, Rong Yang
Topics
operational efficiencyupper echelon theorystewardship theoryinternal controls
Foreign Cash Holdings and the Agency Costs of Debt
2025-06-03

Authors: Matthew Erickson, Nathan C. Goldman, Linda K. Krull
Topics
Tax Cuts and Jobs ActTaxationForeign CashMultinational CorporationsAJCA
Race, Gender, and Employee Turnover: Evidence from Mergers and Acquisitions
2025-06-03

Authors: Rui Dai, Tingting Liu, Cong (Roman) Wang
Topics
Mergers and AcquisitionsDiversityLabor restructuringlitigation
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control
2025-06-01

Authors: Joseph F. Brazel, Matthew Starliper, Yao Yu

Topics

material weaknessinternal controlsinvestor judgement
The (Im)Materiality of Material Weakness Disclosures
2025-05-30

Authors: Millie Hutton, Quinn Thomas Swanquist, Robert Lowell Whited
Topics
internal control weaknessesdisclosurematerial weaknessSOX
Market Manipulation and Corporate Culture
2025-05-29

Authors: Maimuna Akter PhD, Douglas J. Cumming, Vincenzo Verdoliva, Yimeng Yu

Topics

Market manipulationmisconductcorporate cultureCommon Ownershipshareholder activism
Auditors' Response to Client Corruption: Evidence from Google Document Frequency
2025-05-28

Authors: Kecia Smith, Nerissa C. Brown, Jennifer R. Joe, Henry Wang

Topics

audit feesrestatementsGoogle search metricslitigation
The role of financial reporting controls in constraining earnings management: European evidence
2025-05-28

Authors: Francesco Avallone, Alberto Quagli, Paola Ramassa, Lorenzo Simoni

Topics

financial reporting controlsearnings managementdiscretionary accrualsreal earnings managementaudit fees
Analytics-Literate Auditors, Consulting Business Opportunities, and Audit Quality
2025-05-28

Authors: Ru Gao, Sterling Huang, Rencheng Wang

Topics

audit qualityaudit independencefrontline auditorrestatements
Does U.S. immigration policy facilitate financial misconduct?
2025-05-23

Authors: Ruiting(Dan) Dai, Xuanjun Dong, Nemit Shroff, Qin Tan

Topics

financial misconductrestatementimmigration policy
Companies’ Auditor Selection Processes: A Framework and Systematic Literature Review
2025-05-23

Authors: Kris Hardies, Jonas Vandennieuwenhuysen, Kris Hoang, Marie-Laure Vandenhaute

Topics

auditor selectionaudit firm tenderingsystematic review
Hunting for Goodwill in de-SPAC Transactions
2025-05-22

Authors: Al (Aloke) Ghosh, Brian Burnett

Topics

SPACseffective controlling interestaccounting acquireracquisition method
Know thyself: Firm-specific relationships between tax planning, long-term cost structure, and operating returns
2025-05-21

Authors: Adam W. Du Pon

Topics

tax avoidanceoperating leveragecost structuremixed effects
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches
2025-05-21

Authors: Badryah Alhusaini, Phillip T. Lamoreaux, Nathan J. Newton

Topics

initial public offeringsdata breachesauditor reputation
The Lack of Informativeness of Auditors' Going Concern Opinion in Predicting Bankruptcy: A Reexamination Using Machine Learning
2025-05-19

Authors: Yunsen Wang, Tiffany Chiu, Alexander Kogan

Topics

Auditors' Going Concern OpinionsBankruptcy PredictionMachine Learning
Undetected Accounting Fraud: Implications for Theory and Machine Learning Predictive Models
2025-05-19

Authors: Lin Xia, Richard Dull

Topics

Machine LearningFraud DetectionAccounting Fraudrestatements
Board Perceptions of Revenue Quality Under ASC 606: Evidence From Compensation Design
2025-05-19

Authors: Zheng Fang, Joanne Horton, Dan Segal

Topics

Executive Bonus ContractPerformance metric weightsRevenue Recognition
Labor Market Consequences of Accounting Scandals at Audit Clients for Audit Professionals
2025-05-19

Authors: Jade Huayu Chen, Vic Naiker, Yakun Wang

Topics

human resourcesaudit professionals
U.S. Audit Partner Compensation
2025-05-19

Authors: John (Xuefeng) Jiang, K. Philip Wang, Cathy Zhang

Topics

audit partnercompensation
Regulatory consulting and banks' financial reporting quality: Evidence from the Dodd-Frank Act
2025-05-14

Authors: Hailey Ballew, Amy Sheneman

Topics

bank industryregulationfinancial reporting qualityDodd-Frank Act
INTANGIBLE-INTENSIVE FIRMS AND PERFORMANCE REPORTING
2025-05-14

Authors: Abigail M. Allen, Melissa F. Lewis-Western, Kristen Valentine

Topics

Intangible-Intensive FirmsEarnings RelevanceNon-GAAP ReportingPerformance Reportingcomment letters
What are the Costs of Weakening Shareholder Primacy? Evidence from a U.S. Quasi-Natural Experiment
2025-05-13

Authors: Benjamin Bennett, René M. Stulz, Zexi Wang

Topics

Shareholder primacycorporate governancefirm valueacquisitions
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment
2025-05-09

Authors: Joshua A. Khavis, Brandon Szerwo

Topics

audit-employee turnoveraudit qualityauditor switchingaudit fees
Comparative Audit Regulatory Effectiveness: Evidence from a unique Canadian setting
2025-05-07

Authors: Yi Luo, Steven Salterio

Topics

auditor regulatorPCAOBregulatory capture
Managerial Ability and Audit Outcomes
2025-05-07

Authors: Faizul Haque, Premkanth Puwanenthiren, Md Samsul Alam, Sivathaasan Nadarajah

Topics

managerial abilityaudit outcomescorporate governance
The Landscape of Auditing in U.S. Capital Markets
2025-05-07

Authors: Thomas Bourveau, Jonathan Fluharty-Jaidee, Juan Mao, Min Ren, Martin Schmalz, Joshua T. White

Topics

Audit marketPCAOBAuditor competitionAudit feesSarbanes-Oxley Act
Do Managers Transparently Disclose Earnings Announcement Revisions?
2025-05-07

Authors: Robert Hills, Matthew Kubic, Mikhail Sterin

Topics

Earnings Announcement RevisionsTransparencyNon-GAAPMateriality
Does CEO Inside Debt Really Improve Financial Reporting Quality?
2025-05-07

Authors: Stefano Cascino, Máté Széles, David Veenman

Topics

Inside debtExecutive compensationFinancial reporting qualityAccrualsEarnings management
Inside Out: Who Trade Before the Start of Cyber Attacks?
2025-05-06

Authors: Xi Dong, Edward Xuejun Li, Xintian Lin, Xin Yuan

Topics

Cyber AttackInformation AsymmetryData BreachInsider Trading
Commentary: Revisiting Earnings Management
2025-05-06

Authors: Morton Pincus

Topics

Earnings Managementrestatements
Auditing the Mark-to-Model: Evidence from Revisions of Standards in Fixed-Income Mutual Funds
2025-05-06

Authors: Brian Bratten, Wenyin Li, Quan Qi

Topics

fair value precisionfixed-income mutual fund
The Impact of Post-Acquisition Accounting Integration on Long-Term M&A Success
2025-05-06

Authors: Tom Adams, Youree Kim, Todd Kravet, Minah Lee

Topics

Accounting System IntegrationInternal Information QualityPost-Acquisition Performance
Internal Control Weaknesses and Audit Partners’ Reputation Concerns in the U.S
2025-05-06

Authors: Henry Jarva, Emma-Riikka Myllymäki, Ali Nickpour

Topics

internal control weaknessesaudit partnerauditor switching
Auditor Response to Real Losses Versus Intangibles-Driven Losses
2025-05-06

Authors: Jobaer Hossain, Jahedul Bhuiyan, Mai Dao

Topics

GAAP lossesaudit feesauditor response
Do Nonprofits Benefit from Being Audited by Issuer Audit Partners?
2025-05-05

Authors: William Cather, Stefanie L. Tate, Colleen M. Boland, Ally Zimmerman

Topics

audit partnersnonprofitsPCAOB auditsinternal controls
Stock Crash Risk and the Independent Board Leadership Structure
2025-05-02

Authors: Thanh Dung Nguyen, Benedikt Wick, Edward R. Lawrence

Topics

crash riskcorporate governancerestatements
Audit Firm-Level Revenue Composition and Audit Quality—Evidence from Europe
2025-05-01

Authors: Sven Hörner, Lena Riedl

Topics

audit qualityaudit firm revenuesEurope
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12
2025-05-01

Authors: Steven Balsam, Michael A. Mayberry, Hyun Jong Park

Topics

risk-taking incentivesPCAOBauditingboard committee overlap
Audit Office Effectiveness and Efficiency
2025-05-01

Authors: Eka Nugraha Tan, Mukesh Garg, Debra Jeter, Dhayani Kirubaharan, Vic Naiker

Topics

audit qualityaudit feesrestatements
Air Pollution in the United States and Misstatements in Financial Reporting
2025-05-01

Authors: Jade Huayu Chen, Paul N. Michas, Dan Russomanno, Wenzi Zhuang

Topics

air pollutionaudit qualityfinancial reporting qualitymisstatementsrestatements
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?
2025-05-01

Authors: Michael L. Ettredge, Juan Mao, Mary Stone, Lili Sun

Topics

COVIDaudit feesfiling delaysgroup audit
Do Audit Firms’ Financial Statements Provide Information about Audit Quality?
2025-05-01

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

Topics

audit firmsaudit qualityfinancial statementshuman capitallitigation provision
How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths
2025-05-01

Authors: Sarah E. McVay, MaryJane R. Rabier

Topics

financial reporting qualityfiling delaysrestatementsinternal control quality
Two-Sided Matching in the Audit Market
2025-05-01

Authors: Ken Li, Maureen McNichols, Aneesh Raghunandan

Topics

audit marketsaudit qualityauditor selectiontwo-sided matching
Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?
2025-05-01

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

Topics

mergers and acquisitionsgoodwillimpairmentearnings quality
Lenders’ Demand for Consolidating Financial Statements from Parent Borrowers
2025-05-01

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

Topics

debt contractinglimited liabilityconsolidating financial statementsbankruptcy
Convergence in Audit Materiality: The Impact of Public Disclosure on Auditors' Behavior and Quality
2025-04-29

Authors: Omar de Ines Anton, Stavriana Hadjigavriel, Beatriz Garcia Osma, Encarna Guillamon Saorin

Topics

audit materialityherdingindustry convergenceaudit feeaudit quality
Does Enterprise Risk Management Bolster Investor Confidence? Evidence from Options-Based Restatement Contagion, Investment, and Misstatements
2025-04-28

Authors: Michael Neel, Jianren Xu

Topics

enterprise risk managementrestatement contagionmisstatementsinvestor confidence
The Voluntary Disclosure of Non-GAAP Revenue Guidance
2025-04-26

Authors: Theodore E. Christensen, Lynn Davis, Edgar Rodriguez-Vazquez, Xiaoxi Wu

Topics

Voluntary disclosureNon-GAAP revenuesConstant-currencyManagement guidance
Independence at What Cost? Regulation, Accounting Careers, and Human Capital
2025-04-26

Authors: Vivek Pandey, Xingyu Shen, Joanna S. Wu, Xixi Xiao

Topics

SOXHuman capitalLabor marketAuditor independence
Predicting Material Accounting Misstatements on Preaudit Dataset
2025-04-25

Authors: Tina Vuko, Slavko Sodan, Zeljana Aljinovic Barac

Topics

preaudit dataaudit adjustmentsaudit opinion
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

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The Economic Effects of SOX Section 404 Compliance: A Corporate Insider Perspective
2010-3-1

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The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision
2010-3-1

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The Going Concern Opinion: A Time for a Referendum?
2010-3-1

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The Role of Internal Audit Function in the Disclosure of Material Weaknesses
2010-3-1

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Audit Fees and Auditor Changes After The Sarbanes-Oxley Act of 2002
2010-2-1

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Topics
Audit FeesAuditor Changes
Audit Market Concentration and Audit Quality
2010-2-1

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Topics
Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404
2010-2-1

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Topics
Audit Fees
New Executives and Audit Fees
2010-2-1

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Performance-Based Incentives for Internal Monitors
2010-2-1

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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

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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

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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

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Topics
Auditor Changes
Financial Executive Qualifications, Financial Executive Turnover, and Adverse SOX 404 Opinions
2010-1-1

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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

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Topics
Muddying the Water: The Effect of Tax Aggressiveness, Auditor-Provided Tax Services and Industry-Specialization on Auditor Remuneration
2009-12-1

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Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees
2009-12-1

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Corporate Compensation Policies and Audit Fees
2009-11-1

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National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
2009-11-1

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The Effect of Internal Control Weaknesses and their Remediation on Audit Fees
2009-11-1

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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

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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

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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

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Big 4 Office Size and Audit Quality
2009-9-1

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Does auditor tenure improve audit quality? Moderating Effects of Industry Specialization and Fee Dependence
2009-9-1

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How costly is the Sarbanes Oxley Act? Evidence on the effects of the act on corporate profitability
2009-9-1

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Internal Control and Management Guidance
2009-9-1

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Internal Controls (ICFR - SOX 404)
The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality
2009-9-1

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Topics
An Analysis of Audit Deficiencies Based on Section 104 Inspection Reports Issued by the PCAOB During 2004-2007
2009-8-1

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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

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Topics
Financial Restatements
Study of Companies with Abnormally Favorable Patterns of Executive Stock Option Grant Timing
2009-8-1

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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

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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

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Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control Over Financial Reporting
2009-7-1

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The Association between Institutional Ownership and Audit Properties
2009-7-1

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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:
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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

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The Changing Nature and Consequences of Public Company Financial Restatements
2009-4-1

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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

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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

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Sarbanes-Oxley Act and Corporate Credit Spreads
2009-3-1

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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

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Earnings announcement timing and earnings management
2009-2-1

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Recent Trends in Audit Report and Earnings Announcement Lags
2009-2-1

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Section 404 Compliance and Financial Reporting Quality
2009-2-1

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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

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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

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Topics
Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes
2008-11-1

Authors:
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Equity Analysts’ Reactions to Type of Control Deficiency and Likelihood Threshold in Adverse Control Reports
2008-11-1

Authors:
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Auditor Independence and Earnings Quality: Evidence for Market Discipline Vs. Sarbanes-Oxley Proscriptions
2008-10-1

Authors:
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Testing Reputational Effects in a Natural Experiment: How Did Arthur Andersen Clients Choose Their New Auditor?
2008-10-1

Authors:
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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

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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:
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Auditor Locality, Audit Quality and Audit Pricing
2008-4-1

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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

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Market Reaction to Auditor Switching from Big Four to Smaller Accounting Firms
2007-12-1

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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:
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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:
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Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act
2007-4-1

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Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era
2007-1-1

Authors:
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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

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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

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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

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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