Academic Citations
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Results: 44
Identifying Data Breaches Timely: Boards’ Technology Committee Matters
2023-11-21
Authors
Xu, Shan; Liu, Ben; Li, Jin
Topics
Accounting + Oversight Cybersecurity EuropeWhat 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 MattersThe 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 + ComplianceUsing a novel ensemble learning framework to detect financial reporting misconduct
2023-09-09
Authors
Siqi Pan; Qiang Ye; Wen Shi
Topics
AAER Accounting + OversightDo 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)Financial statement fraud litigation, material weaknesses, and board characteristics
2023-06-12
Authors
David Manry Hua-Wei Huang Yun-Chia Yan
Topics
AAER Accounting + OversightCosts 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 MattersCritical Audit Matters: Possible Market Misinterpretation
2022-12-06
Authors
Julia Klevak; Joshua Livnat; Duo (Selina) Pei; Kate Suslava
Topics
Accounting + Oversight Critical Audit MattersThe 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 ReportsThe 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