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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
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Audit Committees & Corporations
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Audit Fees - Europe
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Audit Opinions - Europe
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Auditor Changes - Europe
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Auditor Engagements - Europe
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Coronavirus
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Financial Restatements - Europe
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Indefinitely Reinvested Foreign Earnings
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Key Audit Matters - Europe
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PCAOB Reports
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Results: 1,885

Key audit matters: a systematic review
2023-12-31
Authors

Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah

Topics
Europe Key Audit Matters - Europe
View Paper
Earnings quality and board meeting frequency
2023-12-03
Authors

Nikos Vafeas; Adamos Vlittis

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
2023-11-30
Authors

Domenico Campa; Alberto Quagli; Paola Ramassa

Topics
Audit + Compliance Financial Restatements
View Paper
Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality
2023-11-28
Authors

Clement Chen; Zhenfeng Liu; Wenye Tang; Ling Tuo

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
The joint effects of litigation risk and regulation on non-GAAP reporting
2023-11-22
Authors

Richard A. Cazier; Theodore E. Christensen; Kenneth J. Merkley; John S. Treu

Topics
Non-GAAP SEC Comment Letters
View Paper
Identifying Data Breaches Timely: Boards’ Technology Committee Matters
2023-11-21
Authors

Xu, Shan; Liu, Ben; Li, Jin

Topics
Accounting + Oversight Cybersecurity Europe
View Paper
Stuck in traffic: Do auditors price traffic congestion?
2023-11-16
Authors

Jie Hao; Viet Tuan Pham

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees
2023-11-16
Authors

Jeff Zeyun Chen; Karen K. Nelson; Yanyan Wang; Lisheng Yu

Topics
Accounting + Oversight Critical Audit Matters
View Paper
Debt maturity structure, credit ratings and audit fees: new evidence
2023-11-13
Authors

Solomon Opare; Md. Borhan Uddin Bhuiyan

Topics
Audit + Compliance Audit Fees
View Paper
Country-by-Country Disclosures and Firms’ Internal Information Environment
2023-11-10
Authors

Till Muenster; Christoph Watrin

Topics
Europe Internal Controls (ICFR - SOX 404)
View Paper