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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
Adela Deaconu (Babes-Bolyai University) Camelia-Daniela Hategan (West University of Timisoara) Ioana Ciurdas (Babes-Bolyai University)
TopicsAccounting + Oversight AQRM
Does the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?
Matthew Ege (Texas A&M University) Dechun Wang (Texas A&M University) Nina Xu (University of Connecticut)
TopicsAccounting + Oversight Audit + Compliance Auditor Ratification Financial Restatements
The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures
Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Xia Xiao (Northeastern University)
TopicsAccounting + Oversight Critical Audit Matters
The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
Somnath Das (University of Illinois at Chicago) James Jianxin Gong (California State University at Fullerton) Siyi Li (University of Illinois at Chicago)
TopicsAccounting + Oversight Financial Restatements
Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)