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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
2017
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2005

Results: 38

Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
2022-02-07
Authors

Phillip T. Lamoreaux, Noah Myers, Mason C. Snow

Topics
Accounting + Oversight PCAOB Reports
View Paper
Audit Firm Political Connections and PCAOB Inspection Reports
2022-01-31
Authors

W. Robert Knechel (University of Florida) Hyun Jong Park (Temple University)

Topics
Accounting + Oversight PCAOB Reports
View Paper
The Implications of IT Environment on the Audit and Financial Reporting Quality
2022-01-20
Authors

Preeti Choudhary, Jake Sigler

Topics
Accounting + Oversight PCAOB Reports
View Paper
Using Python for Textual Accounting Research
2021-10-16
Authors

Ken Guo (California State University Fullerton)

Topics
Accounting + Oversight Audit + Compliance Corporate + Legal Funds + Securities
View Paper
Do Firms Time Changes in Accounting Estimates to Manage Earnings?
2021-09-23
Authors

Philip Chung Marshall A. Geiger (University of Richmond) Daniel Gyung H. Paik (University of Richmond - Accounting) Collin Rabe (University of Richmond)

Topics
Accounting + Oversight Changes in Accounting Estimates
View Paper
The Impact of Country Institutional Factors on Firm Disclosure: Cybersecurity Disclosures in Chinese Cross-Listed Firms
2021-09-01
Authors

Thomas Barry (University of Chicago) Jonathan Jona (Tulane University) Naomi S. Soderstrom (University of Melbourne)

Topics
Accounting + Oversight Cybersecurity
View Paper
Do Investors Care Who Did the Audit? Evidence from Form AP
2021-06-22
Authors

Marcus Doxey (University of Alabama) James Lawson (Bucknell University) Thomas J. Lopez (University of Alabama) Quinn Thomas Swanquist (University of Alabama)

Topics
Accounting + Oversight PCAOB PCAOB Reports Quality of Reporting
View Paper
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
2021-06-01
Authors

Adela Deaconu (Babes-Bolyai University) Camelia-Daniela Hategan (West University of Timisoara) Ioana Ciurdas (Babes-Bolyai University)

Topics
Accounting + Oversight AQRM
View Paper
The Efficacy of PCAOB Operational Decision Making
2021-03-05
Authors

James J. Blann (University of Arkansas) Tyler J. Kleppe (University of Kentucky) Jonathan E. Shipman (University of Arkansas)

Topics
Accounting + Oversight PCAOB Quality of Reporting
View Paper
Does the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?
2021-01-09
Authors

Matthew Ege (Texas A&M University) Dechun Wang (Texas A&M University) Nina Xu (University of Connecticut)

Topics
Accounting + Oversight Audit + Compliance Auditor Ratification Financial Restatements
View Paper