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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
Broker Dealer
Canada (SEDAR)
Coronavirus
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
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

Years

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Results: 115

The Measurement of Audit Quality in the Netherlands: A Practical Note
2021-03-10
Authors

Tjibbe Bosman (Business School of the University, Amsterdam)

Topics
Audit Opinions Europe Financial Restatements Going Concerns
Generalist CEOs and Audit Pricing
2021-03-02
Authors

Zhiming Ma (Peking University) Rencheng Wang (Singapore Management University) Kaitang Zhou (Wuhan University)

Topics
Audit + Compliance Audit Fees Audit Opinions Going Concerns
Auditing in the Time of COVID – The Impact of COVID-19 on Auditing in New Zealand and Subsequent Reforms
2021-03-01
Authors

David Hay (University of Auckland Business School) Karen Shires (PwC, Oslo, Norway) Debbie Van Dyk (University of Auckland Business School)

Topics
Audit Opinions Coronavirus Europe Going Concerns
When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing
2021-02-15
Authors

Jeff L. McMullin (Indiana University) Bryce Schonberger (University of Colorado at Boulder)

Topics
Accounting Firms Audit + Compliance Audit Fees Audit Opinions
How Does Artificial Intelligence Shape the Audit Industry?
2020-10-27
Authors

Kelvin Law (Nanyang Technological University) Michael Shen (National University of Singapore)

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
#Fail: Social Media, Firm Distress, and Going Concern Opinions
2020-07-24
Authors

Eric R. Condie (Georgia Institute of Technology) James R. Moon, Jr. (Georgia Institute of Technology)

Topics
Audit + Compliance Audit Opinions
Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?
2020-06-24
Authors

Elizabeth Gutierrez (Universidad de Chile) Jake Krupa (University of Miami) Miguel Minutti-Meza (University of Miami) Maria Vulcheva (Florida International University)

Topics
Audit + Compliance Audit Opinions
Audit Market Competition and Client Portfolio Risk
2020-06-16
Authors

Daun Jang (Department of Accounting, California State University Sacramento) Thomas C. Omer (School of Accountancy, University of Nebraska, Lincoln)

Topics
Audit + Compliance Audit Fees Audit Opinions
All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing
2020-04-24
Authors

Matthew Crook (University of Mississippi, Department of Finance) Tamara A. Lambert (Lehigh University) Brian Walkup (Rollins College, Crummer Graduate School of Business) James Whitworth (University of South Florida)

Topics
Audit Fees Audit Opinions
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
2020-04-16
Authors

Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group) Xia Xiao (Northeastern University, Accounting Group)

Topics
Audit Fees Audit Opinions Auditor Engagements