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 Opinions
Auditor Changes
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 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
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

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

Results: 25

The Effects of ASC 606 on Revenue Recognition
2022-04-27
Authors

Waqar Ali, Ayung Tseng

Topics
Accounting + Oversight AQRM
The Impact of Customer Firm Data Breaches on the Audit Fees of Their Suppliers
2022-04-25
Authors

Yimei Zhang, Thomas Joseph Smith

Topics
Accounting + Oversight Cybersecurity
Auditors’ Cybersecurity Breach Experience on Non-Breached Clients’ Audit Fees
2022-04-12
Authors

He Li, Feiqi Huang, Zhengjie Sun, Tawei (David) Wang

Topics
Accounting + Oversight Cybersecurity
The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown
2022-04-06
Authors

Tracy Gu, Yiqi Jiang, Dan A. Simunic

Topics
Accounting + Oversight Audit Opinions PCAOB Reports
Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws
2022-04-01
Authors

Musaib Ashraf, John (Xuefeng) Jiang, Isabel Yanyan Wang

Topics
Accounting + Oversight Cybersecurity
Is Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees
2022-03-29
Authors

Ali Nickpour, Lasse Niemi, Hannu Ojala, Jani Saastamoinen

Topics
Accounting + Oversight Critical Audit Matters
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
2022-02-07
Authors

Phillip T. Lamoreaux, Noah Myers, Mason C. Snow

Topics
Accounting + Oversight PCAOB Reports
Determinants and Career Consequences of Early Audit Partner Rotations
2022-02-07
Authors

Brandon Gipper, Luzi Hail, Christian Leuz

Topics
Accounting + Oversight Audit + Compliance Audit Fees Financial Restatements PCAOB Reports
Audit Firm Political Connections and PCAOB Inspection Reports
2022-01-31
Authors

W. Robert Knechel (University of Florida) Hyun Jong Park (Temple University)

Topics
Accounting + Oversight PCAOB Reports
The Implications of IT Environment on the Audit and Financial Reporting Quality
2022-01-20
Authors

Preeti Choudhary, Jake Sigler

Topics
Accounting + Oversight PCAOB Reports