Academic Citations
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Results: 50
Mechanisms of revenue manipulation under ASC 606
2024-03-13
Authors
Benjamin Hubbard
Topics
Accounting + Oversight Critical Audit MattersForeign corrupt practices act violations and enforcement
2024-02-19
Authors
Adam W. Du Pon; Andrea M. Scheetz; Zhenyu “Mark” Zhang
Topics
AAER Accounting + OversightXBRL reporting in firms with data breach incidents
2024-02-14
Authors
Wanying Jiang; Chunhao Xu; Roy Wayne Counts
Topics
Accounting + Oversight CybersecurityAre out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
2024-02-13
Authors
Cori Crews; John Abernathy; Jimmy Carmenate; Divesh Sharma; Vineeta Sharma
Topics
Accounting + Oversight Out of Period AdjustmentsRepeated data breaches and executive compensation
2024-01-10
Authors
Haofei Zhang; Jin Peng; Juan Mao; Shouhuai Xu
Topics
Accounting + Oversight CybersecurityCybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis
2024-01-05
Authors
Wanying Jiang
Topics
Accounting + Oversight Audit + Compliance Audit Fees Cybersecurity PCAOB ReportsIdentifying 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