Academic Citations
Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.
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 TaxThe 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 MattersTax 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 FeesDecentralized 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 RecognitionRegulatory (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 LettersThe 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 RecognitionAccounting Restatements and Bank Liquidity Creation
2021-04-27
Authors
Wei Wang (Temple University)
Topics
Audit + Compliance Financial RestatementsWhat 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 RestatementsShareholder 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)