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AAER
Accounting + Oversight
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Results: 297

Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness
2024-02-04
Authors

Dong Drew Li; Wenguang Lin; Pei-Yu Sun; Yunshu Tang; Zheng Cheng

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Internal control opinion shopping: Does initial audit fee discounting matter?
2024-02-01
Authors

Wu-Po Liu; Hua-Wei Huang

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country
2024-01-09
Authors

Ahmed S. Abdelwahed; Ahmad A. Abu-Musa; Hosam Moubarak; Hebatallah A. Badawy

Topics
Audit + Compliance Financial Restatements
Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis
2024-01-05
Authors

Wanying Jiang

Topics
Accounting + Oversight Audit + Compliance Audit Fees Cybersecurity PCAOB Reports
Retail Investor Attention and Audit Pricing
2024-01-03
Authors

Myojung Cho; Feiqi Huang; Xin Luo

Topics
Audit + Compliance Audit Fees Audit Opinions
Internal performance measures and earnings management: evidence from segment earnings
2024-01-01
Authors

Christian Gross; Alfred Wagenhofer; David Windisch

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?
2023-12-31
Authors

Ronen Gal-Or; Michelle Harding; Vic Naiker; Divesh Sharma

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Earnings quality and board meeting frequency
2023-12-03
Authors

Nikos Vafeas; Adamos Vlittis

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
2023-11-30
Authors

Domenico Campa; Alberto Quagli; Paola Ramassa

Topics
Audit + Compliance Financial Restatements
Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality
2023-11-28
Authors

Clement Chen; Zhenfeng Liu; Wenye Tang; Ling Tuo

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)