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Results: 1,672

Customer Satisfaction and Internal Control
2021-11-22
Authors

Ting Chen (University of Massachusetts Boston - College of Management) Xiaotao Kelvin Liu (Northeastern University - Accounting Group) Chi Wan (University of Massachusetts Boston - Department of Accounting and Finance) Yakun Wang (The Chinese University of Hong Kong, Shenzhen - School of Management and Economics)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
Does Sustainable Investing Matter to the Market?
2021-11-17
Authors

Claire Economidou (Utrecht University - School of Economics) Dimitrios Gounopoulos (University of Bath) Dimitris Konstantios (University of Piraeus) Emmanuel D. Tsiritakis (University of Piraeus)

Topics
Corporate + Legal Initial Public Offerings (IPO)
View Paper
Sustainable Investing: An Incentive for Firms To Do “Good” and Attract the “Right” Investors?
2021-11-17
Authors

Claire Economidou (Utrecht University) Dimitrios Gounopoulos (University of Bath) Dimitris Konstantios (University of Piraeus) Emmanuel D. Tsiritakis (University of Piraeus)

Topics
Corporate + Legal Initial Public Offerings (IPO)
View Paper
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
2021-11-10
Authors

Oliver Binz (INSEAD) Robert Hills (Pennsylvania State University) Matthew Kubic (University of Texas at Austin)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
View Paper
Regulating via Social Media: Deterrence Effects of the SEC’s Use of Twitter
2021-11-01
Authors

Jinjie Lin (Yale School of Management)

Topics
Audit + Compliance Financial Restatements
View Paper
The Impact of Workforce Health on Earnings Quality
2021-10-25
Authors

Truc (Peter) Do (University of Queensland)

Topics
Accounting Firms Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
Do Firms Redact Information from Material Contracts to Conceal Bad News?
2021-10-21
Authors

Dichu Bao (Deakin University) Yongtae Kim (Santa Clara University) Lixin (Nancy) Su (Hong Kong Polytechnic University)

Topics
Audit + Compliance Financial Restatements
View Paper
Does Corporate Culture Impact Audit Pricing? Evidence from Textual Analysis
2021-10-21
Authors

Huimin (Amy) Chen (University of Massachusetts Lowell) Bill B. Francis (Rensselaer Polytechnic Institute) Tahseen Hasan (Rensselaer Polytechnic Institute) Qiang Wu (Hong Kong Polytechnic University)

Topics
Audit + Compliance
View Paper
Using Python for Textual Accounting Research
2021-10-16
Authors

Ken Guo (California State University Fullerton)

Topics
Accounting + Oversight Audit + Compliance Corporate + Legal Funds + Securities
View Paper
The SEC Filing Review Process: A Survey and Future Research Opportunities
2021-10-11
Authors

Lauren M. Cunningham (University of Tennessee) Jacob Justus Leidner (University of Würzburg)

Topics
Corporate + Legal SEC Comment Letters
View Paper