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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
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
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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2005

Results: 136

Do Firms Redact Information from Material Contracts to Conceal Bad News?
2021-10-21
Authors

Dichu Bao (Deakin University) Yongtae Kim (Santa Clara University) Lixin (Nancy) Su (Hong Kong Polytechnic University)

Topics
Audit + Compliance Financial Restatements
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
Determinants and Career Consequences of Early Audit Partner Rotations
2021-10-01
Authors

Brandon Gipper (Stanford University) Luzi Hail (University of Pennsylvania) Christian Leuz (University of Chicago)

Topics
Audit + Compliance
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency
2021-09-24
Authors

Guoman She (The University of Hong Kong)

Topics
Audit + Compliance Audit Fees
Credit Risk Assessment and Executives’ Legal Expertise
2021-09-14
Authors

Mia Pham (Massey University) Yulia Merkoulova (Monash Business School) Chris Veld (Monash University)

Topics
Audit + Compliance Audit Fees
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-09-13
Authors

Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-09-13
Authors

Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Earnings Myopia and Private Equity Takeovers
2021-09-08
Authors

Paul Hribar (University of Iowa) Todd D. Kravet (University of Connecticut) Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Financial Restatements
Analyst Revenue Forecasts and Firm Revenue Misstatements
2021-09-05
Authors

Ting‐Chiao Huang (Monash University) Stephanie Hairston (Georgia Southern University)

Topics
Audit + Compliance Financial Restatements
Government Procurement and Wage Theft
2021-09-02
Authors

Justin Chircop (Lancaster University Management School) Monika Tarsalewska (University of Exeter Business School) Agnieszka Trzeciakiewicz (Hull University Business School)

Topics
Audit + Compliance Financial Restatements