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Topics

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
Uncategorized

Years

2023
2022
2021
2020
2019
2018
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2005

Results: 38

Individual Auditor Turnover and Audit Quality – Large Sample Evidence from U.S. Audit Offices
2022-06-14
Authors

Tao Ma, Chi Wan, Yakun Wang, Yuping Zhao

Topics
Accounting + Oversight
View Paper
Talk too much? The Impact of Cybersecurity Disclosures on Investment Decisions
2022-06-08
Authors

Xu Cheng, Auburn University Carol Hsu, University of Sydney Business School Tawei (David) Wang, DePaul University

Topics
Accounting + Oversight Cybersecurity Reports
View Paper
The Effect of Small Audit Firms’ Failure to Remediate the PCAOB’s Quality Control Criticisms on Audit Market Segmentation
2022-05-20
Authors

Melissa Carlisle, Wei Yu, Bryan K.Church

Topics
Accounting + Oversight PCAOB Reports
View Paper
The Effects of ASC 606 on Revenue Recognition
2022-04-27
Authors

Waqar Ali, Ayung Tseng

Topics
Accounting + Oversight AQRM
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper