Audit Analytics academic citations

Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis

2024-01-05

Authors: Wanying Jiang

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Retail Investor Attention and Audit Pricing

2024-01-03

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Internal performance measures and earnings management: evidence from segment earnings

2024-01-01

Authors: Christian Gross; Alfred Wagenhofer; David Windisch

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Key audit matters: a systematic review

2023-12-31

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Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?

2023-12-31

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Earnings quality and board meeting frequency

2023-12-03

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The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature

2023-11-30

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Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality

2023-11-28

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The joint effects of litigation risk and regulation on non-GAAP reporting

2023-11-22

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Identifying Data Breaches Timely: Boards’ Technology Committee Matters

2023-11-21

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Stuck in traffic: Do auditors price traffic congestion?

2023-11-16

Authors: Jie Hao; Viet Tuan Pham

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What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees

2023-11-16

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Debt maturity structure, credit ratings and audit fees: new evidence

2023-11-13

Authors: Solomon Opare; Md. Borhan Uddin Bhuiyan

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Country-by-Country Disclosures and Firms’ Internal Information Environment

2023-11-10

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Earnings management risk and audit pricing: Evidence from big bath accounting

2023-11-07

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Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis

2023-10-16

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Tax compliance assurance

2023-10-16

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The impact of hedge fund activism on audit pricing

2023-10-09

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Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China

2023-10-06

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Do ties still bind? Analyst behaviour after financial restatements

2023-10-05

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Top management team incentive dispersion and audit fees

2023-09-21

Authors: Rachana Kalelkar; Yuan Shi; Hongkang Xu

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All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness

2023-09-20

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Auditors’ carbon risk consideration under the EU emission trading system

2023-09-20

Authors: Isabell Keller; Brigitte Eierle; Sven Hartlieb

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Accounting firm office size and tax aggressiveness

2023-09-13

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Executive compensation horizon incentives, performance targets, and auditor risk assessment

2023-09-09

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Using a novel ensemble learning framework to detect financial reporting misconduct

2023-09-09

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Analysis of trends and determinants of the «Big 4» companies in the global audit market

2023-08-18

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Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?

2023-08-18

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What affects auditor choice in emerging markets? New evidence on the role of cultural distance

2023-08-17

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Earnings String Breaks, Accounting Litigation Risk and Audit Fees

2023-08-10

Authors: Dahlia Robinson; Thomas Smith; James Devin Whitworth; Yiyang Zhang

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Internal Performance Measures and Earnings Management: Evidence from Segment Earnings

2023-08-10

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Impact of Audit Committee Social Capital on the Adoption of COSO 2013

2023-08-04

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The Two Sides of Corporate Social Responsibility and the Quality of Internal Control Audit Opinions

2023-08-04

Authors: Belen Blanco; Encarna Guillamón-Saorín; Andrés Guiral

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Are activist hedge funds good business advisors?

2023-08-01

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Earnings Announcement Content as a Signal of Reliability

2023-08-01

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Examining Auditors’ Ability to Evaluate the Reasonableness of Fair Value Estimates

2023-08-01

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Internal Information Quality and Corporate Employment Decisions

2023-07-31

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The Economic Impact of Interim CEOs: The Case of Tax Avoidance

2023-07-28

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The Influence of Increased Financial Flexibility on Small Accounting Firms’ Public Audit Client Portfolios: Evidence from the Paycheck Protection Program

2023-07-27

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The effect of disclosure committees on non-GAAP reporting quality

2023-07-18

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Do Auditors Price Common Ownership?

2023-07-05

Authors: K. K. Raman; Chunlai Ye; Lin-Hui Yu

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The Impact of Terrorist Attacks and Mass Shootings on Earnings Management

2023-07-04

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The Measure of Concentration of Audit Markets in Public Interest Entities in the Czech Republic and Slovakia

2023-06-29

Authors: Pavlína Dostálová; Lucie Formanová; Michal Mádr; Břetislav Andrlík

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CEO Network Connections and the Timeliness of Financial Reporting

2023-06-24

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Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions

2023-06-21

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Financial statement fraud litigation, material weaknesses, and board characteristics

2023-06-12

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Using Google searches of firm products to detect revenue management

2023-04-11

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

2023-04-04

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Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Client firm?

2023-04-01

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The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown

2023-04

Authors:

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“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality

2023-03-07

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Factors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach

2023-03-05

Authors: Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer

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The Audit Risk Assessment of European Small- and Mid-Size Enterprises

2023-03-01

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The Impact of Clawback Provisions on Executive Cash Compensation

2023-03-01

Authors: Hanni Liu; Harrison Liu; Jennifer Yin

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Employee Firing Costs and Auditors’ Going-Concern Opinions: Evidence from Wrongful Discharge Laws

2023-02-25

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Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal

2023-02-17

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Do Accounting Firms Change Strategy through Office Managing Partner Appointments? Evidence from the U.S

2023-02-16

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The Impact of COVID-19 Restrictions on Audit Fees and Audit Delay: Evidence from Auditor Local Offices

2023-02-11

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Going-Concern Qualifications: A Reliable Predictor of Insolvency?

2023-02-01

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Costs and Benefits of Auditors’ Disclosure of Critical Audit Matters: Initial Evidence from the United States

2023-01-21

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Does Corporate Social Responsibility Affect the Timeliness of Audited Financial Information? Evidence from “100 Best Corporate Citizens”

2023-01-17

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How do Investors Perceive Audit Report Lag? Evidence from the Cost of Equity

2023-01-04

Authors: Rachana Kalelkar, Qiao Xu

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Women Leading the Audit Process and Audit Fees: A European Study

2022-12-18

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The key audit matters and the audit cost: does governance matter?

2022-12-14

Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah

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Econometric Analysis on the Initial Implementation of the New Specialists Requirements

2022-12-10

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Critical Audit Matters: Possible Market Misinterpretation

2022-12-06

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The Joint Influence of Sarbanes-Oxley and FAS123R on Financial Misreporting

2022-11-24

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Local Creative Culture and Audit Fees

2022-11-23

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CEO Tournament Incentives and Corporate Debt Contracting

2022-11-17

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CEO networks and the labor market for directors

2022-11-17

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Government Contracts and Audit Fees

2022-11-16

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Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees

2022-11-15

Authors: Sven Hartlieb; Brigitte Eierle

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The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

2022-11-10

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Prosocial CEOs and The Cost of Debt: Evidence from Syndicated Loan Contracts

2022-11-09

Authors: Chunbo Liu; Liang Xu; Haoyi Yang; Wenqiao Zhang

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The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices

2022-11-08

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Firm Culture and Internal Control System

2022-11-06

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The Effect of Customer Concentration on Stock Sentiment Risk

2022-10-16

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StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk

2022-10-12

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The Effects of Cyber Threats on Maintenance Outsourcing and Age Replacement Policy

2022-10-11

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The Impact of CEO IT Ability on Bank Loan Terms

2022-10-11

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Options Trading and Earnings Management: Evidence from the Penny Pilot Program

2022-09-16

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A High-Dimensional Approach to Predicting Audit Opinions

2022-09-11

Authors: Ali Saeedi

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CPAs and Big 4 Office Audit Quality

2022-09-10

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Do key audit matters signal corporate bankruptcy?

2022-09-10

Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah

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Employment Quality and 10-K Report Readability

2022-09-10

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Insider Filing Violations and Illegal Information Delay

2022-09-09

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Tax-Related Restatements and Tax Avoidance Behavior

2022-09-07

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Are Voluntary Internal Control Weakness Disclosures in Initial Public Offerings Associated with Managerial Ability and Subsequent Financial Reporting Quality?

2022-08-30

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Can Non-Audit Services from Shared Auditors in the Supply Chain Mitigate the Impact of the Bullwhip Effect on Investment Efficiency?

2022-08-26

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Cash Substitution and Deferred Consumption as Data Breach Harms.

2022-08-17

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Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures

2022-08-08

Authors: Luminita Enache; Paul A. Griffin; Rucsandra Moldovan

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Does PCAOB regulatory enforcement deter low quality audits?

2022-08-08

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Changes in Accounting Estimates: An Update of Priors or an Earnings Management Strategy of “Llast Resort”?

2022-08-02

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The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment

2022-07-27

Authors: Andrew Belnap

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Code of Ethics Quality and Audit Fees

2022-07-20

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Auditor Distraction and Audit Quality

2022-07-18

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Audit Committee Members’ Proximity to Corporate Headquarters and Audit Fees

2022-07-15

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The Impact of COVID-19 Lockdown on Audit Fees and Audit Delay: International Evidence

2022-07-15

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Is Artificial Intelligence Improving the Audit Process?

2022-07-07

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The Impact of Financial Restatement on Reported Data Security Breach

2022-07-05

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The Growing Field of Nonprofit Accounting Research: 21st Century Data Sources, Topics, and Opportunities

2022-07-01

Authors: Julie M. Mercado; Linda M. Parsons; Kyle A. Smith

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Toward an Automated and Efficient Data Integrity Verification Model Using Blockchain

2022-07-01

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Information Risk and Stock Returns of Companies Going Public by Merging with SPACs

2022-06-30

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SEC review of non-GAAP comment letters in family firms

2022-06-30

Authors: Samer Khalil, Denise O'Shaughnessy, Ian Twardus

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Disclosure Committees: Implications for Disclosure Quality and Timeliness

2022-06-29

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Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality

2022-06-28

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The Disclosure and Consequences of U.S. Critical Audit Matters

2022-06-28

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The Invisible Hand in the Dark: The Disciplinary Effect of Dark Pools on Firm Overinvestment

2022-06-28

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Within or Across Auditors? Understanding Knowledge Transfer in Audit Production

2022-06-24

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Shareholder Litigation and Corporate Culture

2022-06-15

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Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity Across Audit Clients: A New Form of Knowledge Spillover?

2022-06-14

Authors: Jong Chool Park University of South Florida - School of Accountancy Thomas Joseph Smith University of South Florida James Whitworth University of South Florida

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Individual Auditor Turnover and Audit Quality – Large Sample Evidence from U.S. Audit Offices

2022-06-14

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Can a Principal Auditor Reduce Accountability for an Audit Engagement by Dividing Responsibility With Another Auditor?

2022-06-13

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CEO Political Ideologies and Auditor-Client Contracting

2022-06-09

Authors: Avishek Bhandari University of Wisconsin Whitewater Joanna Golden University of Memphis - School of Accountancy Maya Thevenot Florida Atlantic University

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Stock Liquidity and Accruals-based Earnings Management: The Three Views

2022-06-09

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Corporate Culture and Financial Reporting Quality

2022-06-08

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Talk too much? The Impact of Cybersecurity Disclosures on Investment Decisions

2022-06-08

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Fair Value Hierarchy, Bargaining Power, and Audit Pricing Across Audit Firms’ Client Portfolios

2022-06-07

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Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals

2022-06-07

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Media Sentiment and Shareholder Litigation

2022-06-02

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The Real Effects of Disclosure Regulation: Evidence from Mandatory CFO Compensation Disclosure

2022-05-31

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Do Managers Commit Wrongdoing When Investors Are Distracted?

2022-05-25

Authors: Daniel Neukirchen TU Dortmund University Gerrit Köchling TU Dortmund University Peter N. Posch TU Dortmund University

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CEO Facial Trustworthiness and Corporate Governance

2022-05-23

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The Demand for Auditor Reputation: Evidence from a Structural Model

2022-05-20

Authors: Aiyong Zhu, Christopher Koch

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The Effect of Small Audit Firms’ Failure to Remediate the PCAOB’s Quality Control Criticisms on Audit Market Segmentation

2022-05-20

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Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality

2022-05-19

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Stressed About Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes

2022-05-18

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Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act

2022-05-16

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Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach

2022-05-16

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Labor Costs of Implementing New Accounting Standards

2022-05-15

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The Effect of Individual Auditor Quality on Audit Outcomes: Opening the Black Box of Audit Quality

2022-05-11

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The Decision-Usefulness of ASC 606 Revenue Disaggregation

2022-05-07

Authors: Lisa A. Hinson, Gabriel Pundrich, Mark Zakota

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Do Shared Auditors Facilitate Information Transfer between Clients? Evidence from Patent Citations

2022-05-06

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The Fast and the Circuitous: Semantic Progression as a Type of Disclosure Complexity

2022-05-06

Authors: Nicholas M. Guest, Jiawen Yan

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Management Faultlines and Management Forecasts

2022-05-05

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Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct

2022-05-02

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Restatement Costs and Reporting Bias

2022-05-02

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Corporate Misconduct and Earnings Restatements

2022-04-29

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Stepford Partners: Do Innate Gender-Related Differences Survive Isomorphic Processes?

2022-04-29

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The Effect of Audit Partners’ Workload Compression on Audit Quality Across Europe

2022-04-29

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The Opportunity for Partner Industry Knowledge Sharing within Audit Offices and Audit Quality

2022-04-29

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Impact of COVID-19 Pandemic on Auditors’ Responsibility: Evidence from European Listed Companies on Key Audit Matters

2022-04-28

Authors: Camelia-Daniela Hategan, Ruxandra-Ioana Pitorac, Andreea Claudia Crucean

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Are Audit Fees Discounted by Successor Auditors?

2022-04-27

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The Effects of ASC 606 on Revenue Recognition

2022-04-27

Authors: Waqar Ali, Ayung Tseng

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Complexity of CEO Compensation Packages

2022-04-25

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Dividend Payment and Financial Restatement: US evidence

2022-04-25

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The Impact of Customer Firm Data Breaches on the Audit Fees of Their Suppliers

2022-04-25

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The Road Not Taken: A Comparison of Accounting and Auditing Enforecement Releases and Securities Class Actions

2022-04-24

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Auditor Monitoring of Non-GAAP Earnings

2022-04-20

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Cheap Stock Options: Antecedents and Outcomes

2022-04-20

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Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers

2022-04-20

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Fair Value Accounting Standards and Securities Litigation

2022-04-18

Authors: Musaib Ashraf, Dain C. Donelson, John M. McInnis, Richard Mergenthaler

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The Accounting Financial Expertise of the Audit Committee Chair And Oversight Effectiveness

2022-04-18

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Corporate risk disclosure and key audit matters: the egocentric theory

2022-04-15

Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah; Atm Enayet Karim

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To Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion

2022-04-15

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Do Blockades to PCAOB Inspections Suggest Lower Audit Quality? The Case of Chinese Companies Listed in the U.S.

2022-04-14

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Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?

2022-04-13

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Auditors’ Cybersecurity Breach Experience on Non-Breached Clients’ Audit Fees

2022-04-12

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Judicial Hellholes and Other Differential Characteristics: Is State-Level Legal Risk Reflected in Audit Fee Pricing?

2022-04-12

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The Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality

2022-04-06

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The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown

2022-04-06

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Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation

2022-04-04

Authors: Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng

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Shareholder Litigation Rights and Corporate Payout Policy: Evidence from Universal Demand Laws

2022-04-04

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Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws

2022-04-01

Authors: Musaib Ashraf, John (Xuefeng) Jiang, Isabel Yanyan Wang

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Principal-Versus-Agent Considerations in Revenue Recognition

2022-04-01

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Is Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees

2022-03-29

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SEC Compensation-related Comment Letters and Excess CEO Compensation

2022-03-29

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The Effect of Audit Quality on Organization Capital

2022-03-29

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Third-Party Auditor Liability and Financial Restatements

2022-03-28

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Does Auditor Style Influence Non-GAAP Reporting?

2022-03-24

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Factors Determining Z-score and Corporate Failure in Malaysian Companies

2022-03-23

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Stock Buyback Motivations and Consequences: A Literature Review

2022-03-22

Authors: Alvin Chen, Olga Obizhaeva

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The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting

2022-03-22

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Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Quality

2022-03-21

Authors: Linette M. Rousseau

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Auditee’s Payout Policies: Does Audit Quality Matter?

2022-03-17

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Audit Fees and Pricing Strategy: Do Restatements of Internal Control Reports and Earnings Matter

2022-03-16

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Boards’ Reactions to Problems in Accounting for Income Taxes

2022-03-10

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Do Over-Conservative Going Concern Audit Opinions Exist? Evidence From the Prediction Model Approach

2022-03-02

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CEO Cultural Heritage and the Pricing of Audit Services

2022-03-01

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Do Over-Conservative Going Concern Audit Opinions Exist? Evidence from the Prediction Model Approach

2022-03-01

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Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships

2022-03-01

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Regulatory Scrutiny of Mutual Fund Disclosures

2022-02-28

Authors: Kai Du (Pennsylvania State University), Shuyang Wang (Northeastern University)

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The SEC’s September Spike: Regulatory Inconsistency with the Fiscal Year

2022-02-26

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Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations

2022-02-25

Authors: Rebecca Files (The University of Texas at Dallas Naveen Jindal School of Management) Michelle Liu (New York Institute of Technology School of Management)

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Answers Without Questions

2022-02-18

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Interim CFO Successions: A Governance Failure or Strategic Succession Planning?

2022-02-16

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Auditor Expertise in Mergers and Acquisitions

2022-02-09

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Do IPOs Bear More Severe Legal Consequences of Accounting Misstatements?

2022-02-09

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Political Favoritism and Audit Fees: The Effect of Stock Ownership by Members of the US Congress

2022-02-09

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Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss

2022-02-07

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Determinants and Career Consequences of Early Audit Partner Rotations

2022-02-07

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Audit Partner Volunteerism and Audit Quality

2022-02-05

Authors: Gus De Franco, Yuan Ji, Yinqi Zhang

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CFO Gaps: Determinants and Impact on the Corporate Information Environment

2022-02-03

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SPAC Law and Myths

2022-02-03

Authors: John C. Coates, IV

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It’s Not Done Until It’s Done: Late Audit Filings During COVID-19

2022-02-02

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Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry

2022-02-01

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Audit Firm Political Connections and PCAOB Inspection Reports

2022-01-31

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Audit Effort in Global Systemic Banks

2022-01-28

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Do Auditors Charge a Client Business Risk Premium? Evidence from Audit Fees and Derivative Hedging in the U.S. Oil and Gas Industry

2022-01-28

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Dual 8-K Filings and Auditor Downward Switches

2022-01-28

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Mandatory Audit Partner Rotations and Audit Quality in the United States

2022-01-28

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The Effect of Audit Firm Attributes on Audit Delay in the Presence of Financial Reporting Complexity

2022-01-21

Authors: Chu Chen, Hongmei Jia, Yang Xu, David Ziebart

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The Implications of IT Environment on the Audit and Financial Reporting Quality

2022-01-20

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Retiree Medical Plans in Mergers and Acquisitions

2022-01-17

Authors: Robert Gholson

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Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities

2022-01-13

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Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities

2022-01-13

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Strategic Earnings Announcement Timing and Fraud Detection

2022-01-10

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How Do Auditors Respond to Competition? Evidence from the Bidding Process

2022-01-06

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Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?

2022-01-04

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Can Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses?

2021-12-23

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Error, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning

2021-12-15

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The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation

2021-12-06

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)

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Business Risks Resulting from Errors in the Financial Statements of Companies

2021-12-04

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The Economic Consequences of Ceasing Option Backdating

2021-12-04

Authors: Szu-fan Chen (The Hong Kong University of Science and Technology)

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Does Non-GAAP Reporting Change after Financial Restatements?

2021-11-30

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Customer Satisfaction and Internal Control

2021-11-22

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Does Sustainable Investing Matter to the Market?

2021-11-17

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Sustainable Investing: An Incentive for Firms To Do “Good” and Attract the “Right” Investors?

2021-11-17

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Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality

2021-11-14

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Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

2021-11-10

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Regulating via Social Media: Deterrence Effects of the SEC’s Use of Twitter

2021-11-01

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The Impact of Workforce Health on Earnings Quality

2021-10-25

Authors: Truc (Peter) Do (University of Queensland)

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Do Firms Redact Information from Material Contracts to Conceal Bad News?

2021-10-21

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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)

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Using Python for Textual Accounting Research

2021-10-16

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The SEC Filing Review Process: A Survey and Future Research Opportunities

2021-10-11

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Corporate Litigation, Governance, and the Role of Law Firms

2021-10-04

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Determinants and Career Consequences of Early Audit Partner Rotations

2021-10-01

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The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency

2021-09-24

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Do Firms Time Changes in Accounting Estimates to Manage Earnings?

2021-09-23

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Institutional Investor Activism and Employee Safety: The Role of Activist and Board Political Ideology

2021-09-22

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The Downside of CFO Function-Based Language Incongruity

2021-09-17

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)

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Credit Risk Assessment and Executives’ Legal Expertise

2021-09-14

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How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments

2021-09-13

Authors: Trent Krupa (University of Connecticut)

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How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments

2021-09-13

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Why Do M&A Advisors use Trailing Multiples? Accounting Reports as Arbiters of Value

2021-09-10

Topics

Earnings Myopia and Private Equity Takeovers

2021-09-08

Topics

Direction When It’s Needed Most: Analysts’ Target Price Forecasts after Accounting Misstatements

2021-09-06

Topics

Analyst Revenue Forecasts and Firm Revenue Misstatements

2021-09-05

Topics

Government Procurement and Wage Theft

2021-09-02

Topics

Shareholder Litigation Risk and Firms’ Choice of External Growth

2021-09-01

Authors: Chenchen Huang (University of Bristol) Neslihan Ozkan (University of Bristol) Fangming Xu (University of Bristol)

Topics

The Impact of Country Institutional Factors on Firm Disclosure: Cybersecurity Disclosures in Chinese Cross-Listed Firms

2021-09-01

Topics

Do Tax Experts Play a Monitoring Role in Audit Engagements?

2021-08-31

Topics

Do Antitrust Laws Chill Corporate Disclosure?

2021-08-27

Authors: Jinjie Lin (Yale School of Management)

Topics

Investor Protection in an Age of Entrepreneurship

2021-08-25

Topics

Business News Headlines and the Prophetic Vision of Bankruptcies: An Application of Natural Language Processing

2021-08-16

Topics

Textual Analysis of Short-seller Research Reports, Stock Prices, and Real Investment

2021-08-16

Topics

Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction – Implications from ASU 2014-15

2021-08-15

Topics

Accounting for Emissions: Evidence from Auditor Pricing of Climate Change Risk

2021-08-12

Topics

Litigation and Information Effects on Private Sales of Securities

2021-08-11

Topics

Auditor Independence: Evidence on Non-Audit Fees, Firm Financial Health and Investors’ Perceptions of Earnings

2021-08-06

Topics

Determinants and Consequences of Noncompliance with the 2013 COSO Framework

2021-08-02

Authors: Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)

Topics

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

2021-08-02

Topics

Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements

2021-08-01

Authors: Jeffrey A. Pittman Yuping Zhao

Topics

Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline

2021-08-01

Topics

The Role of Timing and Management’s Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls

2021-07-24

Topics

Audit Committee Meetings and the Timeliness of Misstatement Disclosure

2021-07-18

Topics

Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies

2021-07-16

Topics

Understanding the Asset Growth Anomaly

2021-07-14

Topics

Shareholder Ratification of Auditors After PCAOB Censures

2021-07-11

Topics

Internal Control Quality: The Role of Critical Audit Matters Reporting

2021-07-08

Authors: Carol Callaway Dee (University of Colorado Denver) Bing Luo (San Francisco State University) Jing Zhang (University of Colorado Denver)

Topics

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

2021-07-08

Topics

Audit Committee Effectiveness Characteristics and Auditor Switches Involving Industry Specialists

2021-07-04

Topics

The Cost of Innovation: Evidence from Auditor Pricing of Inventor Chief Executive Officers

2021-07-04

Authors: Dr. Ibrahim Bostan (Zayed University) Dr. Yezen H. Kannan (Zayed University)

Topics

Trade Secret Protection and Firms’ Internal Transparency

2021-07-04

Topics

How Do Uniformity and Flexibility in Classification Standards Affect Cash Flow Statement Comparability?

2021-07-03

Topics

Blockchain Adoption and Accounting Information System: An Investigation of Challenges and Expected Value

2021-07-01

Topics

Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

2021-06-29

Topics

Evolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report

2021-06-28

Topics

Collective Reputations, Trust Premium, and Corporate Misconduct

2021-06-25

Topics

The Information Quality of Complex Financial Reports: Evidence from Filing Returns and Insider Trades

2021-06-24

Topics

Do Investors Care Who Did the Audit? Evidence from Form AP

2021-06-22

Authors: Marcus Doxey (University of Alabama) James Lawson (Bucknell University) Thomas J. Lopez (University of Alabama) Quinn Thomas Swanquist (University of Alabama)

Topics

Proxy Advisory Firms and Corporate Shareholder Engagement

2021-06-22

Topics

The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk

2021-06-10

Authors: Tamara A. Lambert (Lehigh University) Bright Asante-Appiah (Lehigh University)

Topics

Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?

2021-06-03

Topics

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

2021-06-01

Topics

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

2021-06-01

Topics

Litigation Risk Management through Corporate Payout Policy

2021-05-27

Topics

The Governance Role of Auditors: Evidence from Derivative Lawsuits

2021-05-26

Topics

Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting

2021-05-18

Topics

Tax Planning Knowledge Diffusion via the Labor Market

2021-04-30

Topics

Decentralized Finance: Regulating Cryptocurrency Exchanges

2021-04-28

Authors: Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics

Regulatory (In)attention and Earnings Management

2021-04-28

Topics

The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606

2021-04-28

Authors: Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics

Accounting Restatements and Bank Liquidity Creation

2021-04-27

Topics

What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega

2021-04-25

Topics

Shareholder Litigation Rights and Stock Price Crash Risk

2021-04-22

Topics

Does Religiosity Improve Analyst Forecast Accuracy?

2021-04-20

Topics

Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits

2021-04-18

Topics

The Importance of Financial Misconduct of Institutional Investors on Corporate Social Responsibility

2021-04-12

Topics

Do Director Networks Help Managers Forecast Better?

2021-04-09

Topics

Prior Audit Experience and CFO Financial Reporting Aggressiveness

2021-04-02

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

Credibility of Managers’ Fair Value Assessments: Evidence from Smaller-Than-Expected Goodwill Impairments

2021-04-01

Topics

Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives

2021-03-15

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

Is Corporate Governance Priced in the Option Market? Evidence from Shareholder Proposals

2021-03-13

Topics

Regression and Machine Learning Methods to Predict Discrete Outcomes in Accounting Research

2021-03-11

Topics

Weathering the Weather: Does Extreme Weather Affect the Cost and Delay of an Audit?

2021-03-11

Topics

The Measurement of Audit Quality in the Netherlands: A Practical Note

2021-03-10

Topics

Do U.S. Firms Disguise Acquisitions to Avoid Taxes?

2021-03-09

Topics

Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality

2021-03-09

Topics

The Long-Term Effects of Short Selling and Negative Activism

2021-03-09

Topics

Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision

2021-03-08

Authors: Thomas R. Kubick (University of Nebraska-Lincoln) Thomas C. Omer (University of Nebraska at Lincoln) Courtney Yazzie (The University of Kansas)

Topics

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

2021-03-08

Topics

Should the SEC Allow Managers Discretion When Disclosing Risk Factors? Evidence from Peer Data Breaches and Cyber Risk Factors

2021-03-08

Authors: Musaib Ashraf (Michigan State University)

Topics

The Efficacy of PCAOB Operational Decision Making

2021-03-05

Topics

Everlasting Fraud

2021-03-02

Topics

Generalist CEOs and Audit Pricing

2021-03-02

Topics

Information Quality and Workplace Safety

2021-03-02

Topics

Using Economic Links between Firms to Detect Accounting Fraud

2021-03-02

Topics

Auditing in the Time of COVID – The Impact of COVID-19 on Auditing in New Zealand and Subsequent Reforms

2021-03-01

Authors: David Hay (University of Auckland Business School) Karen Shires (PwC, Oslo, Norway) Debbie Van Dyk (University of Auckland Business School)

Topics

Female Directors: Why Are Some Less Informed Than Others?

2021-03-01

Topics

Information Complementarities and the Dynamics of Transparency Shock Spillovers

2021-03-01

Topics

Faultlines among Senior Executives, Internal Control and Corporate Disclosure

2021-02-27

Topics

The Effect of Retaliation Costs on Employee Whistleblowing

2021-02-27

Authors: Jonas Heese (Harvard University - Business School) Gerardo Perez Cavazos (Harvard University - Business School)

Topics

Goodwill Impairment and Audit Effort

2021-02-24

Topics

Adding Stress in Banking: Transparency Disclosures and Corporate Risk Culture

2021-02-23

Topics

Corporate In-house Human Capital Investments in Accounting

2021-02-21

Topics

Audit Committee Connectedness and Audit Fees

2021-02-19

Topics

CEO Network Connections and Audit Timeliness

2021-02-19

Topics

When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing

2021-02-15

Topics

Does Consolidation of Variable Interest Entities Improve the Pricing of Financial Reporting in Bank Holding Companies? Evidence From FAS 166/167

2021-02-08

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

2021-02-08

Topics

Evaluating the Cyber Security Readiness of Organizations and Its Influence on Performance

2021-02-04

Topics

“Big Results Require Big Ambitions”: Big Data, Data Analytics and Accounting in Masters Courses

2021-02-04

Authors: Karen Mcbride (University of Portsmouth) Christina Philippou (University of Portsmouth)

Topics

Identifying Informative Audit Quality Indicators (IAQI) Using Machine Learning

2021-02-01

Topics

Accounting Policy Changes and Misstatement Risk

2021-01-29

Topics

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

2021-01-29

Topics

Corporate Misconduct and the Impact of Market Forces, Regulatory Change, and Auditor-Provided Services

2021-01-27

Topics

Interim Tax Reporting Accuracy: Determinants and Consequences

2021-01-27

Topics

Real Effects of Auditor Conservatism

2021-01-27

Topics

An Information-Event Perspective to CEO Performance Evaluation

2021-01-19

Topics

The Value of Auditors’ Cross-Client Learning in Preventing Data Breaches

2021-01-15

Authors: Lisa Yao Liu (Columbia Business School)

Topics

Does Task-Specific Knowledge Improve Audit Quality: Evidence from Audits of Income Tax Accounts

2021-01-13

Topics

Short Selling Prior to Going Concern Disclosures

2021-01-12

Authors: Jian Huang (Towson University) Lei Wang (Shanghai University of International Business and Economics) Han Yu (Southern CT University) Zhen Zhang (Towson University)

Topics

The Effect of Mandatory Information Disclosure on Financial Constraints

2021-01-11

Topics

Does the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?

2021-01-09

Topics

Relationship Lending in Syndicated Loans: a Participant’s Perspective

2021-01-09

Topics

The Effect of Top Management Team Turnover and Local Market Characteristics on Financial Reporting Risk

2021-01-09

Topics

ICFR Challenges and Practices at Large US Public Companies: Evidence from Accounting Executives

2021-01-08

Topics

Measurement Error and Bias in Causal Models in Accounting Research

2021-01-08

Topics

The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures

2021-01-07

Topics

Auditor Skill Demands and Audit Quality: Evidence from Job Postings

2021-01-06

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

Artificial Intelligence and Fraud Detection

2021-01-05

Topics

On Controlling for Misstatement Risk

2021-01-01

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

Tax Haven Incorporation and Financial Reporting Transparency

2021-01-01

Topics

Is a Client’s Corporate Social Responsibility Performance a Source of Audit Complexity?

2020-12-17

Topics

Internal Control over Financial Reporting and Corporate Environmental Performance

2020-12-14

Topics

MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk: Evidence from Restatements

2020-12-10

Topics

Does Greater Access to Employees with Information Technology Capability Improve Financial Reporting Quality?

2020-12-04

Topics

Executive Network Centrality and Corporate Reporting

2020-12-03

Topics

Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero

2020-12-02

Authors: Novia X. Chen (University of Houston) Tiana Lehmer (University of California, Irvine)

Topics

Audit Risk Associated with Long-Lived Tangible Asset Intensity, Age, and Impairment

2020-12-02

Topics

Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services

2020-12-02

Authors: Russell Barber (University of Colorado Denver) Carol Callaway Dee (University of Colorado Denver) Katherine Gunny (University of Colorado at Denver)

Topics

How Do Managers Delay the Revelation of Bad News? Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts

2020-12-02

Topics

How Do Managers Delay the Revelation of Bad News? Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts

2020-12-02

Topics

Tournament Culture and Corporate Misconduct : Evidence using Machine Learning

2020-12-02

Topics

Tournament Culture and Corporate Misconduct : Evidence using Machine Learning

2020-12-02

Topics

Regulatory Costs of Being Public: Evidence from Bunching Estimation

2020-12-01

Topics

Investor-Management Disagreement and Strategic Information Disclosure

2020-11-26

Topics

How Does Corporate Social Responsibility Decrease Serious Misstatement Likelihood?

2020-11-21

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

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

Topics

Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws

2020-11-19

Topics

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

Topics

Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services

2020-11-17

Topics

Do Audit Firms Care about Media Coverage? An Investigation of Audit Firm Response to News Coverage

2020-11-05

Topics

How Inductive and Deductive Generalization Shape the Guilt by Association Phenomenon Among Firms: Theory and Evidence

2020-11-03

Topics

Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal

2020-11-02

Topics

What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?

2020-11-01

Topics

Are All Non-GAAP Disclosures Created Equal?

2020-10-29

Authors: Mollie T.Adams (Bradley University) Michele D.Meckfessel (University of Missouri)

Topics

Determinants and Consequences of Tax-Related Key Audit Matters

2020-10-29

Topics

How Does Artificial Intelligence Shape the Audit Industry?

2020-10-27

Topics

Alternative Evidence and Views on Asymmetric Loan Loss Provisioning

2020-10-26

Authors: Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics

Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors

2020-10-23

Topics

Analyst Coverage and Managers’ Disclosure of Forward-Looking Information

2020-10-22

Topics

Financial Constraints, Auditing, and External Financing

2020-10-22

Topics

PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms

2020-10-21

Topics

The Impact of National Office Governance on Audit Quality

2020-10-19

Topics

Examining PCAOB Disciplinary Orders on Small Audit Firms: Evidence from 2005 to 2018

2020-10-16

Topics

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

2020-10-16

Topics

Do Emotions Affect Audit Practice? Terrorist Attacks and Accounting Misstatements

2020-10-15

Authors: Pengkai Lin (Tulane University)

Topics

What Are the Determinants and Consequences of Auditor’s Use of In-House Specialists?

2020-10-14

Topics

Social Corporate Governance

2020-10-08

Authors: Jeremy McClane (University of Illinois College of Law) Yaron Nili (University of Wisconsin Law School)

Topics

Determinants and Consequences of Auditor Provided Tax Services: A Systematic Review of the International Literature

2020-10-07

Topics

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

2020-10-06

Topics

CEO Activism and Firm Value

2020-10-06

Topics

Corporate Reputation and the Timeliness of External Audit and Earnings Announcement

2020-10-06

Topics

The Pricing of Accruals Quality in Credit Default Swap Spreads

2020-10-06

Topics

Financial Capacity and the Demand for Audit Quality

2020-10-03

Topics

Securities Law Precedents, Litigation Risk, and Misreporting

2020-10-01

Topics

Independent Director Reputation Incentives, Accruals Quality and Audit Fees

2020-09-30

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?

2020-09-30

Topics

The Need to Validate Exogenous Shocks: Shareholder Derivative Litigation, Universal Demand Laws and Financial Reporting Decisions

2020-09-30

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

Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?

2020-09-29

Topics

The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality

2020-09-29

Topics

An Empirical Investigation of Non-GAAP Exclusion Quality Indicators

2020-09-25

Topics

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment

2020-09-23

Topics

Effects of Low Audit Quality Revelation on Audit Effort, Audit Quality, and Auditor Tenure

2020-09-16

Topics

Do REIT investors care? An Investigation Into the Market Response to the Public Release of SEC Comment Letter Correspondences

2020-09-15

Topics

Regulatory Transparency and the Alignment of Private and Public Enforcement

2020-09-03

Topics

Are Critical Audit Matters Informative?

2020-09-02

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

Topics

Litigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report: Early U.S. Evidence

2020-09-01

Topics

Director Liability Protection and the Quality of Outside Directors

2020-08-19

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

Topics

Why Non-Accelerated Filers Voluntarily Comply with SOX 404b?

2020-08-15

Topics

Audit Fees and Corporate Innovation

2020-08-13

Topics

Auditor Response to Changing Risk: Money Market Funds During the Financial Crisis

2020-08-07

Topics

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

2020-08-06

Topics

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

2020-08-05

Topics

Corporate Governance and Earnings Management: A Quantile Regression Approach

2020-08-05

Topics

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

2020-08-03

Topics

On the SEC’s 2010 Enforcement Cooperation Program

2020-08-01

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

2020-08-01

Topics

The Value of Auditor Industry Specialization – Evidence from a Structural Model

2020-08-01

Authors: Qiang Guo (University of Southern Denmark) Christopher Koch (Johannes Gutenberg University Mainz) Aiyong Zhu (Wuhan University)

Topics

Auditor Information Spillovers and Company Operating Performance: Evidence from Targeted Auditor Switches

2020-07-31

Topics

#Fail: Social Media, Firm Distress, and Going Concern Opinions

2020-07-24

Topics

Tick Size and Financial Reporting Quality in Small‐Cap Firms:Evidence from a Natural Experiment

2020-07-17

Topics

Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations

2020-07-08

Topics

Audit Partner Style in Key Audit Matter Reporting Decisions

2020-07-07

Topics

Office-Client Balance and Metro Area Audit Market Competition

2020-07-06

Topics

The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements

2020-07-02

Topics

Accounting Quality and Alliance Contract Provisions

2020-07-01

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

Non-Financial Audits: Evidence from the Technology Sector

2020-07-01

Topics

Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading

2020-07-01

Authors: Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)

Topics

Slack and Crash Risk

2020-06-29

Topics

Methodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences

2020-06-25

Topics

Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?

2020-06-24

Topics

When Does Forecasting GAAP Earnings Entail Unreasonable Effort?

2020-06-24

Topics

Does Advertising Improve Access to Capital for Small Businesses? Evidence from the JOBS Act

2020-06-23

Topics

Does Advertising Improve Access to Capital for Small Businesses? – Evidence from the JOBS Act

2020-06-23

Topics

Essays on the Role of Social Networks and Social Capital in Accounting and Finance

2020-06-23

Topics

Trust of the Crowd and Audit Pricing

2020-06-21

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

Trust of the Crowd and Audit Pricing

2020-06-21

Topics

The Revival of Large Consulting Practices at the Big 4 and Audit Quality

2020-06-19

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 Office Industry Diversity and Audit Quality

2020-06-17

Topics

Audit Market Competition and Client Portfolio Risk

2020-06-16

Topics

Financial Statement Comparability, Earnings Smoothing and Loanloss Provisioning in Banking

2020-06-16

Topics

The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets

2020-06-12

Topics

Bank Regulation/Supervision and Bank Auditing

2020-06-11

Topics

Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance

2020-06-09

Topics

Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance

2020-06-08

Topics

Internal Control Quality and Bank Risk-Taking and Performance

2020-06-06

Authors: Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University) cyust@mays.tamu.edu

Topics

Audit Firm Tenure, Corporate Tax Avoidance, and Firm Value

2020-06-01

Topics

Dual–Class Ownership Structure and Audit Fees

2020-05-23

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

2020-05-23

Topics

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

2020-05-23

Topics

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

2020-05-23

Topics

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

2020-05-22

Topics

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

2020-05-21

Topics

Ongoing SEC Disclosures by Foreign Firms

2020-05-21

Topics

‘Pump and Dump’ through Media Tone: The Role of Cross-Blockholders in Corporate Litigation

2020-05-21

Topics

Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts

2020-05-20

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

Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes

2020-05-19

Topics

Climate Risk and the Price of Audit Services: The Case of Drought

2020-05-18

Authors: Cameron Truong (Monash University) Mukesh Garg (Monash University) Christofer Adrian (Monash University)

Topics

Common Auditors and Private Bank Loans

2020-05-14

Topics

Auditing in the Era of Big Data

2020-05-08

Topics

The Effect of Partner Digitalization Expertise on Audit Fees

2020-05-08

Topics

Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?

2020-05-06

Topics

Financial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime

2020-05-06

Topics

The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing

2020-05-04

Topics

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

2020-05-03

Topics

Characteristics of Managerial Tone Priced by Auditors: Evidence Based on Annual Letters to Shareholders of Large U.S. Firms

2020-05-01

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

2020-05-01

Topics

Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality

2020-04-30

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

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

2020-04-30

Topics

Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies

2020-04-28

Topics

Client Concerns About Information Spillovers from Sharing Audit Partners

2020-04-27

Topics

All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing

2020-04-24

Topics

Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities

2020-04-22

Topics

Profit Persistence in the U.S. Audit Market

2020-04-20

Topics

Capital Market Efficiency and Managerial Discretion over Accounting Choices: Evidence from the Relation between Stock Liquidity and Accrual-based Earnings Management

2020-04-16

Authors: Zhuo (June) Cheng (Hong Kong Polytechnic University, School of Accounting and Finance) Jing Fang (Hong Kong Polytechnic University)

Topics

The Costs and Benefits of Retirement Policies at U.S. Audit Firms

2020-04-16

Topics

Through the Grapevine: The Effect of CEO Network Centrality on Financial Reporting Quality

2020-04-16

Authors: Henry He Huang (Sy Syms School of Business, Yeshiva University) Chong Wang (School of Accounting and Finance, The Hong Kong Polytechnic University)

Topics

Through the Grapevine: The Effect of CFO Network Centrality on Financial Reporting Quality

2020-04-16

Topics

State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight

2020-04-10

Topics

Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?

2020-04-09

Topics

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

2020-04-07

Topics

The Distraction Effect of Non-Audit Services on Audit Quality

2020-04-07

Topics

Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis

2020-04-01

Topics

The Influence of Audit Committee Expertise on Firms’ Internal Controls: Evidence from Mergers and Acquisitions

2020-04-01

Topics

Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404

2020-04-01

Topics

Social Diversity of Audit Committees and Firms’ Financial Reporting Quality

2020-03-25

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

2020-03-20

Topics

Audit Process, Private Information, and Insider Trading

2020-03-14

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

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

2020-03-03

Topics

Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?

2020-03-02

Topics

Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level

2020-03-01

Topics

MD&A Textual Similarity and Auditors

2020-03-01

Topics

A Re-examination of Accruals Quality Following Restatements

2020-02-15

Topics

A Re‐examination of Accruals Quality Following Restatements

2020-02-15

Topics

Politician Careers and SEC Enforcement Against Financial Misconduct

2020-02-14

Topics

Political Alignment and Audit Pricing

2020-02-12

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

Topics

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

2020-02-11

Topics

Are Legal Contingency Disclosures Useful? Evidence from Textual Analysis

2020-02-01

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

Topics

Auditor-Provided Regulatory Advisory Services and Financial Reporting Quality: An Unintended Consequence of the Dodd-Frank Act

2020-02-01

Topics

Mandatory Audit Partner Rotations and Audit Quality in the United States

2020-02-01

Topics

Mandatory Disclosure and Management Discretion: On the Case of Changes in Accounting Estimates

2020-02-01

Topics

Where Do Shareholder Gains in Hedge Fund Activism Come From? Evidence from Employee Pension Plans

2020-02-01

Topics

Building Common Approaches for Cybersecurity and Privacy in a Globalized World

2020-01-24

Topics

A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality

2020-01-23

Topics

Does the Market Know? Going Concern Opinion Release and Firm Fundamentals

2020-01-22

Topics

Dual-Class Ownership Structure and Audit Fees

2020-01-21

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

Materiality and the Length of Misstatement Detection Periods

2020-01-17

Topics

Dodd Frank Act: Reporting CEO Compensation Relationship to Worker Ratio and Firm Performance

2020-01-10

Authors: Mary Fischer (The University of Texas at Tyler) Jeffery Lindermoyer (Gollob Morgan Peddy PC)

Topics

U.S. Political Corruption and Audit Fees

2020-01-04

Topics

Does the Business Press Inform Investors of the Value of Big 4 Audits?

2020-01-01

Topics

Do Lenders Care Who Did the Audit?

2019-12-23

Topics

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

2019-12-20

Topics

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

2019-12-19

Topics

Undisclosed SEC Investigations

2019-12-19

Topics

On the Benefits of Cross-Firm Ownership for Cumulative Innovation

2019-12-12

Topics

The Capital Gains Lock-In Effect and Earnings Quality

2019-12-09

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

Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements

2019-12-05

Topics

Female Rank-and-File Accounting Employees and Internal Control Quality

2019-12-05

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

Auditor Going Concern Opinions and FIN 48 Reserves

2019-12-01

Topics

Using Machine Learning to Detect Misstatements

2019-12-01

Topics

Restatements, Managerial Learning, and Optimal Reporting Bias

2019-11-30

Topics

Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards

2019-11-21

Topics

Are Audit Fees Discounted in Initial Year Audit Engagements?

2019-11-20

Topics

SEC Comment Letters on Firms’ Use of Non-GAAP Measures: The Determinants and Firms’ Responses

2019-11-19

Topics

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

The Real Effects of Environmental Activist Investing

2019-11-18

Topics

CEO Connectedness and the Cost of Equity Capital

2019-11-17

Topics

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

Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?

2019-11-08

Topics

Foreign Cash Holdings, Corruption, and Internal Control Weakness: Evidence From U.S. Multinationals

2019-11-04

Topics

Shareholders versus Stakeholders in Investor Activism: Value for Whom?

2019-11-04

Topics

The Cost of Independence: Evidence from Companies’ Decisions to Dismiss Audit Firms as Tax-Service Providers

2019-11-04

Topics

Does Financial Reporting Misconduct Pay Off Even When Discovered?

2019-11-01

Authors: Dan Amiram (Tel Aviv University) Serene Huang (Columbia Business School) Shiva Rajgopal (Columbia Business School)

Topics

Does Shareholder Litigation Risk Cause Public Firms to Delist? Evidence from Securities Class Action Lawsuits

2019-11-01

Topics

Managers’ Voluntary Disclosure Decisions and Business Press Attention

2019-11-01

Topics

Misreporting as Strategic Experimentation: Theory and Evidence

2019-11-01

Topics

The SEC Filing Review Process: Insights from Accounting Research

2019-11-01

Topics

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

Topics

If You Cannot Measure It, You Cannot Manage It: Assessing the Quality of Cybersecurity Risk Disclosure through Textual Imagification

2019-10-23

Topics

The Impact of Financial Reporting Flexibility on Auditor Risk Judgment – Evidence from a Natural Experiment

2019-10-23

Topics

CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?

2019-10-22

Topics

The Effect of a Major Customer’s Information Quality on Its Supplier’s Investment Decisions

2019-10-22

Topics

Accounting Fundamentals and Systematic Risk: Corporate Failure over the Business Cycle

2019-10-21

Topics

Board Structure, Director Expertise, and Advisory Role of Outside Directors

2019-10-21

Topics

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

Topics

The Case for Individual Audit Partner Accountability

2019-10-15

Authors: Colleen Honigsberg (Stanford Law School)

Topics

Do Local Constraints on Corporate Political Activities Really Bite? Evidence from Local Adoptions of the American Anti-Corruption Act

2019-10-12

Topics

The Effect of Financial Constraints on Audit Fees

2019-10-12

Topics

Material Weakness Disclosures and Restatements: Value of External Auditor Attestation

2019-09-27

Topics

Accounting Comparability, Financial Reporting Quality, and the Pricing of Accruals

2019-09-18

Topics

Don’t Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job

2019-09-14

Topics

Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring

2019-09-01

Authors: Jeffrey Pittman (Memorial University of Newfoundland) Yuping Zhao (C.T. Bauer College of Business, University of Houston)

Topics

Real Effects of PCAOB International Inspections

2019-09-01

Topics

The Cost of Fraud Prediction Errors

2019-09-01

Topics

U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies

2019-09-01

Topics

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

2019-08-30

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

Reporting Misstatements as Revisions: An Evaluation of Managers’ Use of Materiality Discretion

2019-08-29

Topics

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

2019-08-24

Topics

Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?

2019-08-23

Topics

Seeing Is Believing? Executives’ Facial Trustworthiness, Auditor Tenure, and Audit Fees

2019-08-21

Topics

Credit Rating Agencies and Accounting Fraud Detection

2019-08-14

Topics

Equal Opportunity Market

2019-08-12

Topics

Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions

2019-08-07

Topics

Salary Perception and Career Prospects in Audit Firms

2019-08-06

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

2019-08-05

Topics

Internal Control Risk and Initial Audit Pricing

2019-08-01

Authors: Patricia Navarro (University of Nevada) Robin W. Roberts (University of Central Florida) Dana Wallace (University of Central Florida)

Topics

Auditor Competencies, Organizational Learning, and Audit Quality: Spillover Effects of Auditing Cross-Listed Clients

2019-07-31

Topics

Engagement Partner Identification Format and Audit Quality

2019-07-30

Topics

Evidence of Non-Compliance and Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items

2019-07-29

Topics

Financial Versus Operating Liability Leverage and Audit Fees

2019-07-18

Topics

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

2019-07-17

Topics

Pre-Analysis Plan for the REG SHO Reanalysis Project

2019-07-04

Topics

Disclosure Spillover: Evidence from Going-Private Activity

2019-07-01

Authors: Lisa Hinson (Fisher School of Accounting, University of Florida) Jeffery Piao (Fisher School of Accounting, University of Florida)

Topics

Sharing Knowledge or Proprietary Information? An Examination of Audit Clients Who Share the Same Audit Partner

2019-07-01

Topics

Internal Control Quality and Relationship-Specific Investments by Suppliers and Customers

2019-06-28

Topics

Misclassification of Audit-Related Fees as a Measure of Internal Control Quality

2019-06-26

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

2019-06-24

Topics

The Effect of Blockholder Board Representation on Debt Contracting

2019-06-19

Topics

Information Flows Among Rivals and Corporate Investment

2019-06-07

Topics

The Impact of Accounting Restatements on Corporate Innovation Strategy

2019-06-06

Topics

The Impact of Information Security Breach Incidents on CIO Turnover

2019-06-03

Topics

Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees

2019-06-02

Topics

Tax Function Influence: The Case of Power and Status

2019-06-01

Topics

The Geographic Decentralization of Audit Firms and Audit Quality

2019-05-31

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

2019-05-29

Topics

Determinants and Consequences of Nonproprietary Voluntary Disclosure

2019-05-17

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

Taxes and Haven Activities: Evidence from Linguistic Cues

2019-05-17

Topics

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

2019-05-14

Topics

CFO Gender and Financial Statement Irregularities

2019-05-14

Topics

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

2019-05-14

Topics

A Measure of Financial Statement Similarity

2019-05-07

Topics

Does Gender Diversity in the Boardroom Matter? Evidence from CEO Inside Debt Compensation

2019-05-06

Topics

CSR Disclosure, Analyst Forecasts and Firm Value: Evidence from Financial Restatements

2019-05-04

Topics

Activist Rookie Directors

2019-05-01

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

2019-05-01

Topics

The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition

2019-05-01

Authors: Andrew Kitto (University of Massachusetts Amherst)

Topics

Clawback Provisions and Firm Risk

2019-04-30

Topics

Evidence on the Use and Efficacy of Internal Whistleblowing Systems

2019-04-29

Topics

Directors Skill and Financial Reporting Quality

2019-04-25

Topics

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

2019-04-24

Topics

The Relative Influences of Officers and Auditors on Annual Report Textual Disclosures

2019-04-16

Topics

Detection Models for Unintentional Financial Restatements

2019-04-10

Topics

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

2019-04-08

Topics

The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors

2019-04-03

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

Noncompliance with Non-Accounting Securities Regulations and GAAP Violations

2019-04-01

Topics

Use of Independent Valuation Specialists in Valuing Employee Stock Options: Evidence from IPOs

2019-04-01

Authors: Michael D. Stuart (Vanderbilt University - Accounting) Richard H. Willis (Vanderbilt University - Accounting)

Topics

Political Corruption and Accounting Choices

2019-03-30

Topics

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

2019-03-29

Topics

Do Shareholder Activists Care About Accounting and Audit Quality?

2019-03-28

Topics

The Effect of Mandatory Audit Firm Rotation on Audit Quality, Audit Fees and Audit Market Concentration: Evidence from India

2019-03-26

Topics

Dynamics of Deterioration in Internal Control Reported under SOX 404

2019-03-09

Topics

Auditor Style and Common Disclosure Deficiencies: Evidence from SEC Comment Letters

2019-03-01

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

Information versus Investment

2019-03-01

Topics

U.S. Evidence from D&O Insurance on Agency Costs: Implications for Country-Specific Studies

2019-03-01

Topics

Audit Firm Industry Sector Leader Geographic Location and Its Association With Audit Fees

2019-02-28

Topics

Do Corporate Governance Measures Impact Audit Pricing of Smaller Firms? Evidence from the United States and New Zealand

2019-02-28

Authors: Umapathy Ananthanarayanan (New York Institute of Technology)

Topics

Earnings Quality on the Street

2019-02-24

Topics

Does the JOBS Act Reduce Compliance Costs of Emerging Growth Companies? Theory and Evidence

2019-02-21

Topics

Material Weakness Disclosures and Restatement Announcements: The Joint and Order Effects

2019-02-20

Topics

“Problem” Directors and Audit Fees

2019-02-20

Topics

Corporate Social Responsibility Risk and Auditor–Client Retention

2019-02-14

Topics

Impact of the Disclosure of Audit Engagement Partners on Audit Quality: Evidence from the USA

2019-02-14

Topics

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

2019-02-13

Topics

Peer Group Choice and Chief Executive Officer Compensation

2019-02-11

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

Science or Compliance: Will Section 404(b) Compliance Impede Innovation by Emerging Growth Companies in the Biotech Industry?

2019-02-11

Topics

Evaluating the Effect of Industry Specialist Duration on Earnings Management

2019-02-05

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?

2019-02-01

Topics

Does Auditor Involvement Expedite SEC Comment Letter Resolution?

2019-01-31

Topics

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

2019-01-29

Topics

Profiling Membership in the PCAOB’s Standing Advisory Group

2019-01-29

Topics

The Long-Run Implications of Audit Committee Overboarding on Auditor Contracting and Financial Reporting Quality

2019-01-24

Topics

Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures

2019-01-23

Topics

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

2019-01-15

Topics

Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates

2019-01-09

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

Corporate Social Responsibility: An Umbrella or a Puddle on a Rainy Day? Evidence Surrounding Corporate Financial Misconduct

2019-01-02

Topics

Audit Partners’ Risk Tolerance and the Impact on Audit Quality

2019-01-01

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

2019-01-01

Topics

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

2019-01-01

Topics

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

2019-01-01

Topics

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

2018-12-31

Topics

Input Price Shocks and Investment: Evidence from OEMs

2018-12-27

Topics

More Lemons, More Disclosure? The JOBS Act and Voluntary IPO Disclosure of Internal Controls

2018-12-22

Topics

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

Topics

Real Earnings Management Prior to CEO Turnovers

2018-12-16

Topics

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

Topics

Changes in Accounting Estimates: Underlying Economic Reality or Earnings Management

2018-12-10

Topics

Which Audit Input Matters? An Analysis of the Determinants of Audit Quality, Profitability, and Audit Fees Using PCAOB Data

2018-12-01

Topics

Electronic Proxy Statement Dissemination and Shareholder Monitoring

2018-11-30

Topics

Do Corporate Insiders Use External Signals in Performance Evaluation? Evidence on SEC Comment Letters

2018-11-28

Topics

The Effect of Auditor Litigation Risk on Client Access to Bank Debt: Evidence from a Quasi-Experiment

2018-11-28

Topics

A Global Analysis of Corporate Litigation Risk and Costs

2018-11-20

Topics

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

The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model

2018-11-14

Topics

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

Determinants of Timely Adoption of the 2013 COSO Integrated Framework

2018-11-06

Topics

Much Ado about Nothing: The (Lack of) Economic Impact of Data Privacy Breaches

2018-11-06

Topics

Corporations under Probation: The Determinants and Consequences of the Monitorship Requirement in Regulatory Enforcement Actions

2018-11-02

Topics

The Information Content from Releases of the Deferred Tax Valuation Allowance

2018-11-02

Topics

Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings

2018-11-01

Topics

Executive Integrity and Accounting Irregularities

2018-11-01

Topics

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

2018-10-30

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

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

Topics

What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses

2018-10-16

Topics

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

2018-10-15

Topics

Styles of Regulators: Evidence from the SEC’s Comment Letters

2018-10-14

Topics

An Input-Based Measure of Financial Statement Comparability

2018-10-07

Topics

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

2018-10-05

Topics

The Effect of Write-Offs on Audit Fees: Theory and Evidence

2018-10-05

Topics

Exploring the Fraud Triangle’s Third Dimension: Rationalization as Revealed by Verbal and Visual Cues

2018-10-04

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

Does Tax Planning Affect Analysts’ Earnings Forecasts?

2018-10-03

Topics

Managerial Networks and Shareholder Value: Evidence from Sudden Deaths

2018-10-02

Authors: Kirsten Tangaa Nielsen (University of St.Gallen - School of Finance) Felix von Meyerinck (University of St.Gallen - School of Finance)

Topics

The Changing Landscape of Auditor Liability

2018-10-01

Topics

Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality

2018-09-28

Topics

Measuring Corporate Culture Using Machine Learning

2018-09-28

Topics

SEC Monitoring of Foreign Firms’ Disclosures in the Presence of Foreign Regulators

2018-09-27

Topics

Increasing Auditor Recognition of Goodwill Impairment Losses

2018-09-24

Topics

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

2018-09-21

Topics

Peer Pressure in Corporate Earnings Management

2018-09-20

Authors: Constantin Charles (University of Southern California) Felix von Meyerinck (University of St. Gallen) Markus Schmid (University of St. Gallen)

Topics

Using Google Searches of Firm Products to Assess Revenue Quality and Detect Revenue Management

2018-09-20

Topics

How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior?

2018-09-12

Topics

Clawback Provisions, Executive Pay, and Accounting Manipulation

2018-09-11

Authors: Alvaro Remesal (CUNEF)

Topics

Corporate Investment Under the Cloud of Litigation

2018-09-11

Topics

Securities Litigation Environments and Bank Lending: Evidence From the Courts

2018-09-10

Topics

CEO Political Ideology and Audit Pricing

2018-09-09

Topics

Audit Market Dynamics and Auditors’ Remuneration of Listed Companies In East Africa

2018-09-07

Topics

Do Auditors Listen to the Business Press? Negative Media Sentiment and Audit Pricing

2018-09-01

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

Does Brand Equity Diminish Earnings Management and Accounting Irregularities?

2018-09-01

Topics

How Do Auditors View Corporate Culture? The Effect of Collaboration Culture on Audit Fees

2018-09-01

Topics

The Use and Characteristics of Component Auditors: Implications for U.S. Audits

2018-09-01

Topics

Public Short Selling by Activist Hedge Funds

2018-08-31

Topics

Evidence of a Nonlinear Association Between Audit Office Provision of Non-Audit Services and Audit Quality

2018-08-30

Authors: Erik L. Beardsley (University of Notre Dame) Andrew Imdieke (University of Notre Dame) Thomas C. Omer (University of Nebraska-Lincoln)

Topics

Higher Audit Quality and Higher Restatement Rates: An Examination of Big Four Auditee Restatements

2018-08-29

Topics

The Effect of Auditor-Provided Regulatory Advisory Services on Financial Reporting Quality: Evidence from the Dodd-Frank Act

2018-08-27

Topics

Shareholder Activism and Changes in Audit Committee Composition

2018-08-24

Topics

The Price of Stock Liquidity: The Effect of Investor Disagreement on Audit Risk

2018-08-21

Topics

Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments

2018-08-20

Topics

Does Financial Reporting Quality Vary Across Firm Life Cycle?

2018-08-14

Topics

Financial Restatements: Trends, Reasons for Occurrence, and Consequences -A Survey of the Literature

2018-08-13

Topics

Inelastic Labor Markets and Directors’ Reputational Incentives

2018-08-07

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?

2018-08-06

Topics

Nonfinancial Risk Disclosure & the Costs of Private Ordering

2018-08-03

Authors: Virginia Harper Ho

Topics

Implications of Audit Office Resource Allocation Shocks: Evidence from Late 10-K Filings

2018-08-01

Topics

Investor Reactions to Restatements Conditional on Disclosure of Internal Control Weaknesses

2018-08-01

Topics

Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions

2018-07-26

Topics

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

2018-07-26

Topics

At the Intersection of Incentive and Opportunity: Institutional Investors and Informed Trading

2018-07-23

Topics

Small Audit Firm Mergers in the United States: Determinants and Consequences

2018-07-21

Topics

Do Auditors Price Breach Risk in Their Audit Fees?

2018-07-20

Topics

A Matter of Appearances: Does Financial Expertise Help Audit Committees to Look Beyond the Superficial When Selecting and Compensating Auditors?

2018-07-01

Authors: Matthew Baugh (Arizona State University - Tempe) Nicholas Hallman (University of Texas at Austin) Steven J. Kachelmeier (University of Texas at Austin)

Topics

Board Gender Diversity and CEO Inside Debt Compensation

2018-07-01

Topics

Corporate Governance and Internal Controls: A Case Study from Greece

2018-07-01

Authors: Andreas G. Koutoupis (University of the Aegean & Hellenic Open University) Evangelia Pappa (Panteion University of Social and Political Sciences, Greece)

Topics

Dancing with Shackles On: Compensation Recovery and Corporate Investment

2018-07-01

Topics

Essays on Accounting Consistency

2018-07-01

Topics

Essays on Foreign Firms Listed in the United States

2018-07-01

Topics

The Impact of Client Information Technology Capability on Audit Pricing

2018-07-01

Topics

The Use of Computer-Assisted Audit Tools and Techniques by Portuguese Internal Auditors

2018-07-01

Topics

Occurrence and Consequences of Surprise Internal Control Disclosures

2018-06-27

Topics

Compensation Clawback Policies and Corporate Lawsuits

2018-06-20

Topics

Investors’ Perceptions of Activism Via Voting: Evidence from Contentious Shareholder Meetings

2018-06-08

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

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

2018-06-01

Topics

SEC’s Cybersecurity Disclosure Guidance and Disclosed Cybersecurity Risk Factors

2018-06-01

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

2018-06-01

Topics

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

2018-06-01

Topics

Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?

2018-05-31

Topics

The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews

2018-05-25

Topics

The Relationship Between Director Tenure and Director Quality

2018-05-23

Topics

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

2018-05-18

Topics

Non-GAAP Images, Press Release Prominence, and Investors’ Reliance on Non-GAAP Earnings

2018-05-06

Topics

Audit Firm Reputation and Perceived Audit Quality: Evidence from Envelopegate

2018-05-02

Authors: Beau Grant Barnes (Washington State University) Marc Cussatt (Washington State University) Nancy L. Harp (Clemson University)

Topics

Audit Quality: Detection of Material Misstatement

2018-05-01

Topics

Company Reputation and Auditor Choice: Evidence from Fortune 1000 Companies

2018-05-01

Authors: Xuan Huang (Cal State Long Beach) Fei Kang (Cal Poly Pomona)

Topics

High Non-GAAP Earnings Predict Abnormally High CEO Pay

2018-05-01

Topics

Managerial Overconfidence, Ability, Firm-Governance and Audit Fees

2018-05-01

Topics

Noncompliance with Non-Accounting Securities Laws and GAAP Violations

2018-05-01

Topics

Rehiring the Retired: An Examination of Double Dipping in Public School Districts

2018-05-01

Topics

The Utilization and Effect of Information Transfer in Auditing: Among Audit Engagement Teams, Audit Clients, and Supply Chain Partners

2018-05-01

Topics

Three Essays on Corporate Financial Disclosures

2018-05-01

Topics

Anticipation and Reaction to Going Concern Modified Audit Opinions by Sophisticated Investors

2018-04-26

Topics

Managerial Ability and the Accuracy of the Going Concern Opinion

2018-04-16

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

2018-04-15

Topics

Investor Response to Tax Related SEC Comment Letters

2018-04-06

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

2018-04-02

Topics

Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity

2018-04-01

Authors: Antoinette L Smith (Florida International University) Yibo Zhang (Miami University) Peter C. Kipp (University of North Texas)

Topics

Competitive Externalities of Tax Cuts

2018-04-01

Topics

Corporate Culture and Mergers and Acquisitions: Evidence from Machine Learning

2018-04-01

Topics

Data Mining Techniques to Identify Financial Restatements

2018-04-01

Topics

Do Non-GAAP Earnings Influence Real Activities and Accounting Choices?

2018-04-01

Topics

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

2018-04-01

Topics

The Revolving Door Between the PCAOB and Large Audit Firms

2018-04-01

Topics

Why Are Firms Sold? Disentangling Target Motives and Bidders’ Selection of Targets

2018-04-01

Topics

The Effect of Audit Quality on a Firm’s Internal Information Environment: Evidence from Group Audits

2018-03-27

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

2018-03-26

Topics

The Importance of Network Recommendations in the Director Labor Market

2018-03-20

Topics

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

2018-03-14

Topics

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

2018-03-13

Topics

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

2018-03-13

Topics

Management’s Personal Ideology and Financial Reporting Quality

2018-03-12

Topics

SEC Resource Constraints and Comment Letter Quality

2018-03-09

Topics

Fee Competition Among Big 4 Auditors and Audit Quality

2018-03-08

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?

2018-03-01

Topics

Going-Concern Opinion Decisions on Bankrupt Clients: Evidence of Long-Lasting Auditor Conservatism?

2018-03-01

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

Topics

The Changing Landscape of Auditor Liability

2018-03-01

Topics

The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality

2018-03-01

Topics

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

2018-02-27

Topics

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

2018-02-27

Topics

SOX Section 404 and Corporate Innovation

2018-02-23

Topics

How Do Auditors Respond to FCPA Risk?

2018-02-20

Topics

Do Debt Covenant Violations Serve as a Risk Factor of Ineffective Internal Control?

2018-02-17

Topics

Using Sec Edgar Views to Measure Competition Among Big 4 Auditors

2018-02-15

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?

2018-02-14

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

2018-02-13

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

2018-02-13

Topics

The Impact of Audit Firm Office M&A on Subsequent Office Audit Effectiveness and Efficiency

2018-02-09

Topics

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

2018-02-08

Topics

Accounting Firm Association Membership and Audit Firm Growth

2018-02-07

Topics

Auditor Change Disclosures as Signals of Earnings Management and Risk

2018-02-02

Topics

Specialized Auditors in Strategic Alliances

2018-02-02

Topics

Court Stringency and Voluntary Restatements

2018-02-01

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

Do Director Networks Help Manager Plan and Forecast Better?

2018-02-01

Topics

Do Firms Underreport Information on Cyber-attacks? Evidence from Capital Markets

2018-02-01

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

2018-02-01

Topics

The Expanding Role of the CFO: Do Outside Directorships Facilitate Strategic Learning?

2018-02-01

Topics

The Information Content of Disclosure Controls and Procedures Deficiencies

2018-02-01

Topics

The Information Content of Sarbanes-Oxley in Predicting Security Breaches

2018-02-01

Topics

Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality

2018-01-31

Topics

Should Uninformed Shareholders Vote? Evidence from Auditor Ratification

2018-01-30

Topics

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

2018-01-30

Topics

The Effect of Operating Lease Capitalization to Audit Fees

2018-01-29

Authors: Linda Aikala (Aalto University)

Topics

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

2018-01-29

Topics

Does Audit Committee Reporting Need to Be Improved? Evidence from a Large-Scale Textual Analysis

2018-01-28

Topics

IT Does Matter: The Folly of Ignoring IT Material Weaknesses

2018-01-26

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?

2018-01-25

Topics

Going-Concern Opinions and Corporate Governance

2018-01-25

Topics

Determinants of Auditor Going Concern Reporting in the Banking Industry

2018-01-24

Topics

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

2018-01-23

Topics

The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation

2018-01-22

Topics

Implications of Clawback Adoption in Executive Compensation Contracts: A Survey of Recent Research

2018-01-18

Topics

The Impact of Top Executive Gender on Asset Prices: Evidence from Stock Price Crash Risk

2018-01-18

Topics

Why does CEO turnover lead to CFO turnover?

2018-01-15

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

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

2018-01-08

Topics

CEO Political Ideology and Financial Reporting Quality

2018-01-01

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?

2018-01-01

Topics

Employee Movements from Audit Firms to Audit Clients

2018-01-01

Topics

Information Content of IFRS Versus GAAP Financial Statements

2018-01-01

Topics

Strategic Subsidiary Disclosure

2018-01-01

Topics

Three Essays on Contagion and Network Issues

2018-01-01

Topics

Noise Trading, Slow Diffusion of Information, and Short-Term Reversals: A Fundamental Analysis Approach

2017-12-26

Topics

Employee Satisfaction in Accounting Firms, Work-Life Balance, Turnover, and Audit Quality

2017-12-21

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

Does Insider Trading Affect Auditors’ Risk Assessments? Evidence from Audit Pricing

2017-12-17

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

Topics

The Market Premium for Audit Partners with Big 4 Experience

2017-12-12

Topics

An Empirical Test of SEC Enforcement in the Audit Market

2017-12-07

Topics

An Empirical Model of Long-Term Contracting with Manipulation

2017-12-04

Topics

SEC Filings, Regulatory Deadlines, and Capital Market Consequences

2017-12-03

Topics

Are Earnings Strings Restrained After SOX?

2017-12-01

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

2017-12-01

Topics

Nonprofessional Investor Perceptions of the Partial Remediation of IT and non-IT Control Weaknesses: An Experimental Investigation

2017-12-01

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

2017-12-01

Topics

The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model

2017-12-01

Topics

Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias?

2017-11-29

Topics

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

2017-11-28

Topics

The Association between Changes in Accounting Estimates and Accounting Restatements

2017-11-27

Topics

Internal Information Quality and Capital Allocation within Conglomerates

2017-11-17

Topics

Ownership Structure and the Demand for Auditor Quality

2017-11-16

Topics

Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits

2017-11-14

Topics

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

Topics

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

2017-11-09

Topics

International Evidence on Economic Policy Uncertainty and Asymmetric Adjustment of Audit Pricing

2017-11-09

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

2017-11-09

Topics

The Association between Internal Information Quality and State Tax Planning

2017-11-08

Topics

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

2017-11-08

Topics

Internal Control Weakness, Investment and Firm Valuation

2017-11-06

Topics

Why Do Clients Choose Nonlocal Auditors?

2017-11-03

Topics

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

2017-11-02

Topics

Characteristics of Financial Restatements and Frauds An Analysis of Corporate Reporting Quality from 2000–2014

2017-11-01

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

Do the SEC Whistleblower Provisions of Dodd-Frank Deter Aggressive Financial Reporting?

2017-11-01

Topics

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

2017-11-01

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

Does the Threat of Whistleblowing Reduce Accounting Fraud?

2017-10-25

Topics

Examining the Examiners: SEC Effectiveness in Identifying Financial Reporting Errors

2017-10-20

Topics

Essays On Politically Connected Firms

2017-10-07

Topics

The Effectiveness of SEC Enforcement in Deterring Financial Misconduct

2017-10-02

Topics

Audit Quality and Attributes of Management Earnings Forecasts

2017-10-01

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

2017-10-01

Topics

Examining Upper Echelons Managers’ Characteristics on Financial Restatements

2017-10-01

Topics

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

2017-10-01

Topics

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

2017-10-01

Topics

U.S. Worldwide Taxation and Domestic Mergers and Acquisitions

2017-09-29

Authors: Jeremiah Harris (Kent State University) William O’Brien (The University of Illinois at Chicago)

Topics

Related Party Transactions, Investments and External Financing

2017-09-28

Topics

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

2017-09-27

Topics

CEO/CFO Turnover and Subsequent Remediation of Information Technology Material Weaknesses

2017-09-20

Topics

Auditor Benchmarking of Client Disclosures

2017-09-14

Topics

The Risk of Fraud in Family Firms: Assessments of External Auditors

2017-09-11

Topics

An Examination of the Effects of Change in Committee Chair on Audit Quality

2017-09-07

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

2017-09-07

Topics

The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms

2017-09-07

Topics

Audit Deficiency and Auditor Workload: Evidence from PCAOB Triennially Inspected Firms

2017-09-01

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

2017-09-01

Topics

Audit Fee Discounting in the Post-SOX Environment

2017-09-01

Topics

Disclosure Effects of the PCAOB Part II Reports

2017-09-01

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

2017-09-01

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

Does Auditor Regulatory Oversight Affect Corporate Financing and Investment Decisions?

2017-09-01

Topics

Buying the Verdict

2017-09-01

Topics

Internal CEO Approval and External Reporting Quality

2017-09-01

Topics

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

2017-09-01

Topics

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

2017-09-01

Topics

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

2017-09-01

Topics

Third-Party Reaction to Hedge Fund Activism: Auditor’s Perspective

2017-09-01

Topics

Unfair Labor Practice Charges and Audit Fees

2017-09-01

Topics

Sentiment and Audit Quality

2017-08-31

Topics

Auditor Multinational Expertise and Audit Quality

2017-08-30

Topics

Patent Success, Patent Holdup and the Structure of Property Rights

2017-08-29

Topics

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

2017-08-23

Topics

Why Do Firms Sell Out? Separating Targets’ Motives from Bidders’ Selection of Targets in M&A

2017-08-23

Topics

Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature

2017-08-22

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)

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

2017-08-22

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

2017-08-17

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Do Mutual Fund Investors Care about Auditor Quality?

2017-08-12

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)

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Shareholder Elections of Audit Committee Members

2017-08-07

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A Haven by Any Other Name: The Role of Tax Holidays In Corporate Tax Avoidance

2017-08-01

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)

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Audit Committee Expertise: An Examination of the Post-SOX Era

2017-08-01

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Detecting Financial Restatements Using Data Mining Techniques

2017-08-01

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

2017-08-01

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Identifying Fraud Using Restatement Information

2017-08-01

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Internal Control Weaknesses and Financial Reporting Fraud

2017-08-01

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Investors’ Trust in Companies and Financial Report Misstatements

2017-08-01

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Analysts and Hedge Fund Activism

2017-07-31

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Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry

2017-07-19

Authors: Daniel Aobdia (Northwestern University - Kellogg School of Management) Anup Srivastava (Tuck School of Business at Dartmouth)

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Managerial Ability, Financial Distress and Audit Fees

2017-07-18

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Family-Friendly Directors

2017-07-16

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The Dark Side of Hedge Fund Activism: Evidence from Employee Pension Plans

2017-07-14

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Intangible Assets on the Balance Sheet and Audit Fees

2017-07-03

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Do Bank Regulation and Supervision Displace Bank Auditing?

2017-07-01

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)

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Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates

2017-07-01

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External Monitoring and Returns to Hedge Fund Activist Campaigns

2017-07-01

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Internal Control Material Weakness and Real Earnings Management

2017-07-01

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Do Lenders Have Favorite Auditors?

2017-06-30

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To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice

2017-06-30

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)

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The Association between IT Material Weaknesses and Earnings Management

2017-06-28

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

2017-06-28

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

2017-06-27

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On the Formation of Capital and Wealth

2017-06-25

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Tainted Executives as Outside Directors

2017-06-23

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SEC Comment Letters and Firm Disclosure

2017-06-20

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Audit Firms as Networks of Offices

2017-06-19

Authors: Scott E. Seavey (University of Nebraska - Lincoln) Michael J. Imhof (Wichita State University) Tiffany J. Westfall (Ball State University)

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

2017-06-19

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Teaching Data Analytics Using ACL

2017-06-12

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Audit Partner Identification: Early Evidence from U.S. Form AP Filings

2017-06-01

Authors: Jenna J. Burke (University of Colorado at Denver) Rani Hoitash (Bentley University - Department of Accountancy) Udi Hoitash (Northeastern University - Accounting Group)

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

2017-05-31

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

2017-05-31

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Organized Labor and Audit Fees

2017-05-18

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Non-GAAP Reporting: Evidence from Academia and Current Practice

2017-05-11

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Blockchain Technology: Digitizing the Global Financial System

2017-05-09

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Clawback Provision Adoption, Corporate Governance, and Investment Decisions

2017-05-09

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Exploring Revenue Recognition in the Local Community

2017-05-02

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Auditor Dismissals: Opaque Disclosures and the Light of Timing

2017-05-01

Authors: Jeffrey J. Burks (University of Notre Dame) Jennifer Sustersic Stevens (Ohio University)

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Corporate Governance: Overview, Case Studies, and Reforms

2017-05-01

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Material Weakness Discovery Lag and Misstatement Risk in a Constrained Control Testing Environment

2017-05-01

Authors: Christopher Gorham Calvin (Department of Business Administration Duke University)

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Sarbanes-Oxley Act Section 404 and Filing Status

2017-05-01

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The Impact of Audit Committee Tenure and Compensation on Audit Fees

2017-05-01

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

2017-05-01

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

2017-04-27

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

2017-04-22

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The Effect of Restatements on Analyst Behavior

2017-04-21

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Balance Sheet Conservatism and Audit Reporting Conservatism

2017-04-19

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Measuring Accounting Reporting Complexity with XBRL

2017-04-12

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

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Is Operational Control Risk Informative of Financial Reporting Deficiencies?

2017-04-11

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Is the SEC Captured? Evidence from Comment-Letter Reviews

2017-04-05

Authors: Jonas Heese (Harvard Business School) Mozaffar Khan (University of Minnesota - Twin Cities - Carlson School of Management) Karthik Ramanna (Harvard University - Harvard Business School; University of Oxford - Blavatnik School of Government)

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Consequences of Low-Quality Audits for Engagement Partners

2017-04-01

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Estimates and Inferences in Accounting Panel Data Sets: Comparing Approaches

2017-04-01

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Reputation and Corporate Tax Planning: A Moral Licensing View

2017-04-01

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The Impact of IFRS Versus U.S. GAAP on Audit Fees and Going Concern Opinions: Evidence from U.S.-Listed Foreign Firms

2017-03-29

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

2017-03-28

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IT Internal Control Weaknesses and the Market Value of Firms

2017-03-23

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

2017-03-20

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The Timing of Auditor Hiring: Determinants and Consequences

2017-03-13

Authors: Angel Arturo Pacheco-Paredes (Florida International University) Dasaratha V. Rama (Florida International University) Clark M. Wheatley (Florida International University)

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

2017-03-07

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The CDS Market Reaction to Restatement Announcements

2017-03-04

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

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

2017-03-02

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Client-based Measure of the Audit Office Reputation

2017-03-01

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)

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Competitive Rivalry in Audit Markets

2017-03-01

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Financial Reporting Quality: A Literature Review

2017-03-01

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Risk Fact or Fiction: The Information Content of Risk Factor Disclosure

2017-03-01

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The Effect of Auditing Standard No.5 on Audit Delay and Audit Fees

2017-03-01

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

2017-03-01

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The Influence of Regulation Affecting Non-GAAP Reporting on Executive Compensation Contracting

2017-03-01

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Accounting Standard Precision, Corporate Governance, and Accounting Restatements

2017-02-16

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

2017-02-01

Authors: Toccara Jeneshia Lee (Walden University)

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

2017-02-01

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The Effect of Office-Level Factors on Audit Quality

2017-02-01

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Financial Reporting Quality and Auditor Locality Contagion

2017-01-30

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Changes in Audit Quality under Auditing Standard No. 5

2017-01-26

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

2017-01-16

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

2017-01-16

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Internal Control and Operational Efficiency

2017-01-16

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Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality

2017-01-12

Authors: Kathleen A. Bentley-Goode (UNSW Australia) Nathan J. Newton (University of Missouri-Columbia) Anne M. Thompson (The University of Illinois at Urbana-Champaign)

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Auditor Reverse Merger Expertise: Evidence from Chinese Reverse Merger Companies

2017-01-11

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SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements

2017-01-11

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?

2017-01-10

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A Survey of Litigation in Corporate Finance

2017-01-09

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Executive Tournament Incentives and Audit Fees

2017-01-05

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

2017-01-03

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Do Voluntary Clawback Adoptions Curb Overinvestment?

2017-01-02

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Auditor-Induced Accounting Comparability and Earnings Quality

2017-01-01

Authors: G.M. Muller (Erasmus University Rotterdam School of Economics Department)

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Effect of Audit and Compensation Committee Membership Overlap on Audit Fees

2017-01-01

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How Does International Earnings Smoothing Vary with Managerial Ability?

2017-01-01

Authors: Peter Demerjian (University of Washington) Melissa Lewis-Western (Brigham Young University) Sarah McVay (University of Washington)

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On the Labor Market for Chief Financial Officers

2017-01-01

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The Consequences of Bank Reporting Failure for Liquidity Creation: Evidence from Accounting Restatements

2017-01-01

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

2017-01-01

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The Impact of Accelerated Filing Requirements on Meeting Audit Report Deadlines

2017-01-01

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The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing

2017-01-01

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

2017-01-01

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The Impact of Bank Restatements on Illiquidity and Systemic Risk

2016-12-21

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

2016-12-19

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The Monitoring Effectiveness of Co-opted Audit Committees

2016-12-16

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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)

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Market Reaction to Auditor Ratification Vote Tally

2016-12-13

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Understanding Small Accounting Firm Membership in Associations and Networks: A Field Study

2016-12-12

Authors: Kenneth L. Bills (University of Arkansas) Christie Hayne (Virginia Polytechnic Institute & State University - Pamplin College of Business) Sarah E. Stein (Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems)

Topics

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

2016-12-08

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Investment-related Pressure and Audit Risk

2016-12-08

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A Quantitative Study of the Impact of CFO and Auditor Turnover on Internal Control Weaknesses

2016-12-01

Authors: Arlene E. Harris (Capella University)

Topics

Are Voluntary Clawback Provisions Adopted for Image Management?

2016-12-01

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Disclosure of the Estimated Tax Liability from Repatriation of Permanently Reinvested Earnings

2016-12-01

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Information Asymmetries in the Context of Restatement Announcements

2016-12-01

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

2016-12-01

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The Effects of Multiple Restatements on Audit Fees

2016-12-01

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The Impact of Social Capital on Financial Reporting: A Dynamic Panel Model of the Auditors’ Trust and Corporate Social Responsibility by US Firms

2016-12-01

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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

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Restatement of 404 Internal Control Opinions

2016-11-26

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Enterprise System Implementations: Role of Information Risk, Internal Controls and Environmental Uncertainty

2016-11-12

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The Unintended Consequences of the Frequency of PCAOB Inspection

2016-11-09

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Auditor Changes in the SOX Era

2016-11-01

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Determinants of Audit Quality in the USA Banking Sector

2016-11-01

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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

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

2016-10-25

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