Academic Citations
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Results: 93
Prior Audit Experience and CFO Financial Reporting Aggressiveness
2021-04-02
Authors
Eric R. Condie (Georgia Institute of Technology) Kara M. Obermire (Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)
Topics
Audit + ComplianceCredibility of Managers’ Fair Value Assessments: Evidence from Smaller-Than-Expected Goodwill Impairments
2021-04-01
Authors
Henry Laurion (University of Colorado at Boulder) Scott Robinson (University of Colorado Boulder) Frances M. Tice (University of Colorado at Boulder)
Topics
Audit + ComplianceCorporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives
2021-03-15
Authors
Hyung Il Oh (Korea Advanced Institute of Science and Technology) Hyunpyo Kim (Shippensburg University of Pennsylvania) Jeong-Bon Kim (City University of Hong Kong) Yong Gyu Lee (Seoul National University)
Topics
Audit + Compliance Financial RestatementsRegression and Machine Learning Methods to Predict Discrete Outcomes in Accounting Research
2021-03-11
Authors
Jake Krupa (Tulane University) Miguel Minutti-Meza (University of Miami)
Topics
Audit + Compliance Financial RestatementsWeathering the Weather: Does Extreme Weather Affect the Cost and Delay of an Audit?
2021-03-11
Authors
Paul A. Griffin (University of California) Michael Zhe Guo (Boston University) Estelle Sun (Boston University)
Topics
Audit + ComplianceEconomic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision
2021-03-08
Authors
Thomas R. Kubick (University of Nebraska-Lincoln) Thomas C. Omer (University of Nebraska at Lincoln) Courtney Yazzie (The University of Kansas)
Topics
Audit + Compliance Audit FeesMeasuring Accounting Fraud and Irregularities Using Public and Private Enforcement
2021-03-08
Authors
Dain C. Donelson (University of Iowa) Antonis Kartapanis (Texas A&M University) John M. McInnis (University of Texas at Austin) Christopher G. Yust (Texas A&M University)
Topics
Audit + Compliance Financial RestatementsShould the SEC Allow Managers Discretion When Disclosing Risk Factors? Evidence from Peer Data Breaches and Cyber Risk Factors
2021-03-08
Authors
Musaib Ashraf (Michigan State University)
Topics
Audit + ComplianceInformation Quality and Workplace Safety
2021-03-02
Authors
Ole-Kristian Hope (University of Toronto) Danye Wang (New York University) Heng Yue (Singapore Management University) Jianyu Zhao (Central University of Finance and Economics)
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)Using Economic Links between Firms to Detect Accounting Fraud
2021-03-02
Authors
Chenchen Li (University of Texas at Dallas) Ningzhong Li (University of Texas at Dallas) Frank Zhang (Yale School of Management)