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Results: 1,901

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 Letters
Identifying Data Breaches Timely: Boards’ Technology Committee Matters
2023-11-21
Authors

Xu, Shan; Liu, Ben; Li, Jin

Topics
Accounting + Oversight Cybersecurity Europe
Stuck in traffic: Do auditors price traffic congestion?
2023-11-16
Authors

Jie Hao; Viet Tuan Pham

Topics
Audit + Compliance Audit Fees Financial Restatements
What 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 Matters
Debt maturity structure, credit ratings and audit fees: new evidence
2023-11-13
Authors

Solomon Opare; Md. Borhan Uddin Bhuiyan

Topics
Audit + Compliance Audit Fees
Country-by-Country Disclosures and Firms’ Internal Information Environment
2023-11-10
Authors

Till Muenster; Christoph Watrin

Topics
Europe Internal Controls (ICFR - SOX 404)
Earnings management risk and audit pricing: Evidence from big bath accounting
2023-11-07
Authors

Heeick Choi; Khondkar Karim; Yiye Zhang

Topics
Audit + Compliance Audit Fees
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis
2023-10-16
Authors

James D. Brushwood; Michelle A. Draeger; Eric T. Rapley

Topics
Canada (SEDAR)
Tax compliance assurance
2023-10-16
Authors

Piotr Staszkiewicz; Aleksander Werner

Topics
Corporate + Legal Tax
The impact of hedge fund activism on audit pricing
2023-10-09
Authors

Huimin (Amy) Chen; Bill B. Francis; Yinjie (Victor) Shen; Qiang Wu

Topics
Accounting + Oversight Audit + Compliance