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Results: 27

Are Critical Audit Matters Informative?
2020-09-02
Authors

Julia Klevak (QMA) Joshua Livnat (Stern School of Business, NYU) Duo Pei (Rutgers Business School) Kate Suslava (Bucknell University)

Topics
Accounting + Oversight Critical Audit Matters
Litigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report: Early U.S. Evidence
2020-09-01
Authors

Valbona Sulcaj (University of Kentucky)

Topics
Accounting + Oversight Critical Audit Matters
The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
2020-07-02
Authors

Somnath Das (University of Illinois at Chicago) James Jianxin Gong (California State University at Fullerton) Siyi Li (University of Illinois at Chicago)

Topics
Accounting + Oversight Financial Restatements
Accounting Quality and Alliance Contract Provisions
2020-07-01
Authors

Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)

Topics
Accounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)
Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
2020-07-01
Authors

Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)

Topics
Accounting + Oversight Internal Controls (ICFR - SOX 404)
Auditors’ Responses to Asset Redeployability
2019-11-13
Authors

Ferdinand A Gul (Deakin University) Karen Lai (Deakin University) Tongxia Li (Deakin University) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration)

Topics
Accounting + Oversight Audit + Compliance Corporate + Legal Financial Restatements Litigation
The Association between Changes in Accounting Estimates and Accounting Restatements
2017-11-27
Authors

Philip Beaulieu (University of Calgary) B. Louise Hayes (University of Guelph - Department of Management) Lev Timoshenko (University of Calgary - Haskayne School of Business)

Topics
Accounting + Oversight Audit + Compliance Financial Restatements