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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Firm Events
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2022
2021
2020
2019
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2005

Results: 1,806

Options Trading and Earnings Management: Evidence from the Penny Pilot Program
2022-09-16
Authors

Qing Hao (Grace); Keming Li

Topics
Audit + Compliance Financial Restatements
View Paper
A High-Dimensional Approach to Predicting Audit Opinions
2022-09-11
Authors

Ali Saeedi

Topics
Audit + Compliance Audit Opinions Going Concerns
View Paper
CPAs and Big 4 Office Audit Quality
2022-09-10
Authors

Albert L.Nagy; Matthew G.Sherwood; Aleksandra B.Zimmerman

Topics
Audit + Compliance Audit Fees
View Paper
Employment Quality and 10-K Report Readability
2022-09-10
Authors

Eka Nugraha Tan; Christina Shuet Wong-Lim; Edwin KiaYang Lim

Topics
Accounting + Oversight Audit Firm Events
View Paper
Insider Filing Violations and Illegal Information Delay
2022-09-09
Authors

Brandon N. Cline; Caleb Houston

Topics
Audit + Compliance Financial Restatements
View Paper
Tax-Related Restatements and Tax Avoidance Behavior
2022-09-07
Authors

Mollie T. Adams, Kerry K. Inger, Michele D. Meckfessel, John J. Maher

Topics
Audit + Compliance Financial Restatements
View Paper
Are Voluntary Internal Control Weakness Disclosures in Initial Public Offerings Associated with Managerial Ability and Subsequent Financial Reporting Quality?
2022-08-30
Authors

Tiffany J. Westfall; MarkMyring

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
Can Non-Audit Services from Shared Auditors in the Supply Chain Mitigate the Impact of the Bullwhip Effect on Investment Efficiency?
2022-08-26
Authors

Jengfang Chen; Woody Liao; Thomas W.Lin

Topics
OIA (Other Independent Audits)
View Paper
Cash Substitution and Deferred Consumption as Data Breach Harms.
2022-08-17
Authors

Lior Strahilevitz; Lisa Yao Liu

Topics
Accounting + Oversight Cybersecurity
View Paper
Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors

Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang

Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB Reports
View Paper