Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

Results: 38

Costs and Benefits of Auditors’ Disclosure of Critical Audit Matters: Initial Evidence from the United States
2023-01-21
Authors

Valerie Li; Yan Luo

Topics
Accounting + Oversight Critical Audit Matters
View Paper
Critical Audit Matters: Possible Market Misinterpretation
2022-12-06
Authors

Julia Klevak; Joshua Livnat; Duo (Selina) Pei; Kate Suslava

Topics
Accounting + Oversight Critical Audit Matters
View Paper
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
2022-11-10
Authors

Daniel Aobdia; Reining Petacchi

Topics
Accounting + Oversight Audit + Compliance Audit Opinions Financial Restatements PCAOB Reports
View Paper
The Effects of Cyber Threats on Maintenance Outsourcing and Age Replacement Policy
2022-10-11
Authors

Anh Ta; Hakan Tarakci; Shailesh Kulkarni; Victor Prybutok; Robert Pavur

Topics
Accounting + Oversight Cybersecurity
View Paper
Employment Quality and 10-K Report Readability
2022-09-10
Authors

Eka Nugraha Tan; Christina Shuet Wong-Lim; Edwin KiaYang Lim

Topics
Accounting + Oversight Audit Firm Events
View Paper
Cash Substitution and Deferred Consumption as Data Breach Harms.
2022-08-17
Authors

Lior Strahilevitz; Lisa Yao Liu

Topics
Accounting + Oversight Cybersecurity
View Paper
Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors

Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang

Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB Reports
View Paper
Changes in Accounting Estimates: An Update of Priors or an Earnings Management Strategy of “Llast Resort”?
2022-08-02
Authors

Philip Beaulieu, Louise Hayes, Lev Timoshenko

Topics
Accounting + Oversight Changes in Accounting Estimates
View Paper
The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors

Andrew Belnap

Topics
Accounting + Oversight Audit + Compliance
View Paper
The Disclosure and Consequences of U.S. Critical Audit Matters
2022-06-28
Authors

Jenna Burke; Rani Hoitash; Udi Hoitash; Summer (Xia) Xiao

Topics
Accounting + Oversight Critical Audit Matters
View Paper