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Topics

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

Years

2021
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2005

Results: 13

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
Do Investors Care Who Did the Audit? Evidence from Form AP
2021-06-22
Authors

Marcus Doxey (University of Alabama) James Lawson (Bucknell University) Thomas J. Lopez (University of Alabama) Quinn Thomas Swanquist (University of Alabama)

Topics
Accounting + Oversight PCAOB Quality of Reporting
A Model to Assess the Relationship Between Management Opportunism and Auditor Reaction. Simulation on Financial Restatements and on a Sample of Brazilian Companies Listed on NYSE
2021-06-01
Authors

Adela Deaconu (Babes-Bolyai University) Camelia-Daniela Hategan (West University of Timisoara) Ioana Ciurdas (Babes-Bolyai University)

Topics
Accounting + Oversight AQRM
The Efficacy of PCAOB Operational Decision Making
2021-03-05
Authors

James J. Blann (University of Arkansas) Tyler J. Kleppe (University of Kentucky) Jonathan E. Shipman (University of Arkansas)

Topics
Accounting + Oversight PCAOB Quality of Reporting
Does the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?
2021-01-09
Authors

Matthew Ege (Texas A&M University) Dechun Wang (Texas A&M University) Nina Xu (University of Connecticut)

Topics
Accounting + Oversight Audit + Compliance Auditor Ratification Financial Restatements
The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures
2021-01-07
Authors

Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Xia Xiao (Northeastern University)

Topics
Accounting + Oversight Critical Audit Matters
Are Critical Audit Matters Informative?
2020-09-02
Authors

Julia Klevak (QMA) Joshua Livnat (Stern School of Business, NYU) Duo Pei (Rutgers Business School) Kate Suslava (Bucknell University)

Topics
Accounting + Oversight Critical Audit Matters
Litigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report: Early U.S. Evidence
2020-09-01
Authors

Valbona Sulcaj (University of Kentucky)

Topics
Accounting + Oversight Critical Audit Matters
The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
2020-07-02
Authors

Somnath Das (University of Illinois at Chicago) James Jianxin Gong (California State University at Fullerton) Siyi Li (University of Illinois at Chicago)

Topics
Accounting + Oversight Financial Restatements
Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
2020-07-01
Authors

Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)

Topics
Accounting + Oversight Internal Controls (ICFR - SOX 404)