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Topics

AAER
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
Transparency Reports
Uncategorized

Years

2023
2022
2021
2020
2019
2018
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2005

Results: 44

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

Xu, Shan; Liu, Ben; Li, Jin

Topics
Accounting + Oversight Cybersecurity Europe
View Paper
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
View Paper
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
View Paper
Using a novel ensemble learning framework to detect financial reporting misconduct
2023-09-09
Authors

Siqi Pan; Qiang Ye; Wen Shi

Topics
AAER Accounting + Oversight
View Paper
Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?
2023-08-18
Authors

Hambisa Belina; K. Raghunandan; Dasaratha V. Rama

Topics
Accounting + Oversight Audit + Compliance Audit Fees Audit Firm Events Audit Opinions Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
View Paper
Financial statement fraud litigation, material weaknesses, and board characteristics
2023-06-12
Authors

David Manry Hua-Wei Huang Yun-Chia Yan

Topics
AAER Accounting + Oversight
View Paper
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