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Results: 1,647

Credit Risk Assessment and Executives’ Legal Expertise
2021-09-14
Authors

Mia Pham (Massey University) Yulia Merkoulova (Monash Business School) Chris Veld (Monash University)

Topics
Audit + Compliance Audit Fees
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-09-13
Authors

Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Why Do M&A Advisors use Trailing Multiples? Accounting Reports as Arbiters of Value
2021-09-10
Authors

Katherine Simeon Bruere (University of Southern California) Matthew Shaffer (University of Southern California)

Topics
Corporate + Legal Litigation
Earnings Myopia and Private Equity Takeovers
2021-09-08
Authors

Paul Hribar (University of Iowa) Todd D. Kravet (University of Connecticut) Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Financial Restatements
Analyst Revenue Forecasts and Firm Revenue Misstatements
2021-09-05
Authors

Ting‐Chiao Huang (Monash University) Stephanie Hairston (Georgia Southern University)

Topics
Audit + Compliance Financial Restatements
Government Procurement and Wage Theft
2021-09-02
Authors

Justin Chircop (Lancaster University Management School) Monika Tarsalewska (University of Exeter Business School) Agnieszka Trzeciakiewicz (Hull University Business School)

Topics
Audit + Compliance Financial Restatements
Shareholder Litigation Risk and Firms’ Choice of External Growth
2021-09-01
Authors

Chenchen Huang (University of Bristol) Neslihan Ozkan (University of Bristol) Fangming Xu (University of Bristol)

Topics
Corporate + Legal Litigation
The Impact of Country Institutional Factors on Firm Disclosure: Cybersecurity Disclosures in Chinese Cross-Listed Firms
2021-09-01
Authors

Thomas Barry (University of Chicago) Jonathan Jona (Tulane University) Naomi S. Soderstrom (University of Melbourne)

Topics
Accounting + Oversight Cybersecurity
Business News Headlines and the Prophetic Vision of Bankruptcies: An Application of Natural Language Processing
2021-08-16
Authors

Deniz Appelbaum (Montclair State University) Huijue Kelly Duan (Rutgers University) Ting Sun (The College of New Jersey) Hanxin Hu (Rutgers Business School)

Topics
Corporate + Legal
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction – Implications from ASU 2014-15
2021-08-15
Authors

Jingjing Wang (University of Calgary)

Topics
Audit + Compliance Audit Opinions Coronavirus Going Concerns