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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Firm Events
Audit Opinions
Auditor Changes
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 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

2022
2021
2020
2019
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2005

Results: 242

Options Trading and Earnings Management: Evidence from the Penny Pilot Program
2022-09-16
Authors

Qing Hao (Grace); Keming Li

Topics
Audit + Compliance Financial Restatements
A High-Dimensional Approach to Predicting Audit Opinions
2022-09-11
Authors

Ali Saeedi

Topics
Audit + Compliance Audit Opinions Going Concerns
CPAs and Big 4 Office Audit Quality
2022-09-10
Authors

Albert L.Nagy; Matthew G.Sherwood; Aleksandra B.Zimmerman

Topics
Audit + Compliance Audit Fees
Insider Filing Violations and Illegal Information Delay
2022-09-09
Authors

Brandon N. Cline; Caleb Houston

Topics
Audit + Compliance Financial Restatements
Tax-Related Restatements and Tax Avoidance Behavior
2022-09-07
Authors

Mollie T. Adams, Kerry K. Inger, Michele D. Meckfessel, John J. Maher

Topics
Audit + Compliance Financial Restatements
Are Voluntary Internal Control Weakness Disclosures in Initial Public Offerings Associated with Managerial Ability and Subsequent Financial Reporting Quality?
2022-08-30
Authors

Tiffany J. Westfall; MarkMyring

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
2022-08-08
Authors

Luminita Enache; Paul A. Griffin; Rucsandra Moldovan

Topics
Audit + Compliance Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors

Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang

Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB Reports
The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors

Andrew Belnap

Topics
Accounting + Oversight Audit + Compliance
Code of Ethics Quality and Audit Fees
2022-07-20
Authors

Hong Kim Duonga; Giorgio Gotti; Michael T.Stein; Anthony Chen

Topics
Audit + Compliance Audit Fees