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Academic Citations

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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
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Coronavirus
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Critical Audit Matters
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Europe
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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
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Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
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SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

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2005

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 + Compliance
Credibility 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 + Compliance
Corporate 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 Restatements
Regression 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 Restatements
Weathering 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 + Compliance
Economic 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 Fees
Measuring 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 Restatements
Should 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 + Compliance
Information 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)

Topics
Audit + Compliance Financial Restatements