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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 - EuropeEarnings quality and board meeting frequency
2023-12-03
Authors
Nikos Vafeas; Adamos Vlittis
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)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 RestatementsAccounting 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)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 LettersIdentifying Data Breaches Timely: Boards’ Technology Committee Matters
2023-11-21
Authors
Xu, Shan; Liu, Ben; Li, Jin
Topics
Accounting + Oversight Cybersecurity EuropeStuck in traffic: Do auditors price traffic congestion?
2023-11-16
Authors
Jie Hao; Viet Tuan Pham
Topics
Audit + Compliance Audit Fees Financial RestatementsWhat 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 MattersDebt maturity structure, credit ratings and audit fees: new evidence
2023-11-13
Authors
Solomon Opare; Md. Borhan Uddin Bhuiyan
Topics
Audit + Compliance Audit FeesCountry-by-Country Disclosures and Firms’ Internal Information Environment
2023-11-10
Authors
Till Muenster; Christoph Watrin