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Results: 1,605

Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?
2021-06-03
Authors

Alexander Edwards (University of Toronto) Michelle Hutchens (University of Illinois) Anh Persson (University of Illinois at Urbana-Champaign)

Topics
Corporate + Legal Tax
The Governance Role of Auditors: Evidence from Derivative Lawsuits
2021-05-26
Authors

Susan Shu (Boston College) Xu Li (The University of Hong Kong) Qian Xin (Harbin Institute of Technology Shen Zhen)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting
2021-05-18
Authors

Jeff Zeyun Chen (Texas Christian University) Anastasios Elemes (ESSEC Business School) Ole-Kristian Hope (University of Toronto) Aaron Yoon (Northwestern University)

Topics
Audit Fees Auditor Changes Europe Key Audit Matters
Tax Planning Knowledge Diffusion via the Labor Market
2021-04-30
Authors

John Manuel Barrios (Washington University) John Gallemore (University of Chicago)

Topics
Audit + Compliance Audit Fees
Decentralized Finance: Regulating Cryptocurrency Exchanges
2021-04-28
Authors

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

Topics
Audit + Compliance Financial Restatements Revenue Recognition
Regulatory (In)attention and Earnings Management
2021-04-28
Authors

Dirk E. Black (University of Nebraska at Lincoln) Sam Melessa (University of Iowa) Ming (Mike) Yuan (University of Nebraska at Lincoln)

Topics
Corporate + Legal SEC Comment Letters
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
Revenue Recognition
Accounting Restatements and Bank Liquidity Creation
2021-04-27
Authors

Wei Wang (Temple University)

Topics
Audit + Compliance Financial Restatements
What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega
2021-04-25
Authors

Bo Xu (Harbin Institute of Technology) Jay Junghun Lee (University of Massachusetts Boston)

Topics
Audit + Compliance Financial Restatements
Shareholder Litigation Rights and Stock Price Crash Risk
2021-04-22
Authors

Ivan Obaydin (University of Adelaide) Ralf Zurbruegg (University of Adelaide) Md Noman Hossain (University of Texas Rio Grande Valley) Binay Adhikari (University of Texas at San Antonio) Ahmed Elnahas (University of Texas)

Topics
Corporate + Legal Litigation