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Accounting + Oversight
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Results: 50

The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors

Andrew Belnap

Topics
Accounting + Oversight Audit + Compliance
View Paper
The Disclosure and Consequences of U.S. Critical Audit Matters
2022-06-28
Authors

Jenna Burke; Rani Hoitash; Udi Hoitash; Summer (Xia) Xiao

Topics
Accounting + Oversight Critical Audit Matters
View Paper
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