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Accounting + Oversight
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Results: 1,624

The Role of Timing and Management’s Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls
2021-07-24
Authors

Andy Imdieke (University of Notre Dame)

Topics
Audit + Compliance
View Paper
Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies
2021-07-16
Authors

Joe López-Vilaró (University of Arkansas) Caleb Rawson (University of Arkansas) Stephen P. Rowe (University of Arkansas)


View Paper
Shareholder Ratification of Auditors After PCAOB Censures
2021-07-11
Authors

Paul Tanyi (University of North Carolina) Dasaratha Rama (Florida International University) Kannan Raghunandan (Florida International University)

Topics
Audit + Compliance
View Paper
Internal Control Quality: The Role of Critical Audit Matters Reporting
2021-07-08
Authors

Carol Callaway Dee (University of Colorado Denver) Bing Luo (San Francisco State University) Jing Zhang (University of Colorado Denver)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
The Effect of Information Technology (IT) Material Weaknesses in Internal Control on Chief Financial Officer (CFO) Turnover
2021-07-08
Authors

Kazeem O. Akinyele (University of Wisconsin Oshkosh)


View Paper
Audit Committee Effectiveness Characteristics and Auditor Switches Involving Industry Specialists
2021-07-04
Authors

Ankita Singhvi (Texas A&M University) Nancy Chun Feng (Suffolk University)

Topics
Audit + Compliance Auditor Changes
View Paper
The Cost of Innovation: Evidence from Auditor Pricing of Inventor Chief Executive Officers
2021-07-04
Authors

Dr. Ibrahim Bostan (Zayed University) Dr. Yezen H. Kannan (Zayed University)

Topics
Audit + Compliance
View Paper
Trade Secret Protection and Firms’ Internal Transparency
2021-07-04
Authors

Ionela Andreicovici (Frankfurt School of Finance & Management) Sara Bormann (Goethe-University Frankfurt) Katharina Hombach (Carl von Ossietzky University of Oldenburg)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
How Do Uniformity and Flexibility in Classification Standards Affect Cash Flow Statement Comparability?
2021-07-03
Authors

Mayer Chunzi Liang (University of Wisconsin-Madison)

Topics
Audit + Compliance Financial Restatements
View Paper
Blockchain Adoption and Accounting Information System: An Investigation of Challenges and Expected Value
2021-07-01
Authors

Wanyun Li (Australian National University) Wentao Ma (Australian National University)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper