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Results: 263
“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality
2023-03-07
Authors
Kinsun Tam; Qiao Xu; Guy Fernando; Richard A. Schneibl
Topics
Audit + Compliance Financial RestatementsFactors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach
2023-03-05
Authors
Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer
Topics
Audit + Compliance Financial RestatementsThe Impact of Clawback Provisions on Executive Cash Compensation
2023-03-01
Authors
Hanni Liu; Harrison Liu; Jennifer Yin
Topics
Audit + Compliance Audit FeesEmployee Firing Costs and Auditors’ Going-Concern Opinions: Evidence from Wrongful Discharge Laws
2023-02-25
Authors
Xu Li; Qian Xin
Topics
Audit + Compliance Audit Opinions Going ConcernsDo Accounting Firms Change Strategy through Office Managing Partner Appointments? Evidence from the U.S
2023-02-16
Authors
Michael J. Mowchan
Topics
Audit + Compliance Director & Officer ChangesThe Impact of COVID-19 Restrictions on Audit Fees and Audit Delay: Evidence from Auditor Local Offices
2023-02-11
Authors
Maretno Agus Harjoto; Indrarini Laksmana
Topics
Audit + Compliance Auditor ChangesDoes Corporate Social Responsibility Affect the Timeliness of Audited Financial Information? Evidence from “100 Best Corporate Citizens”
2023-01-17
Authors
Ebenezer K. Lamptey; Jin Dong Park; Isaac Bonaparte
Topics
Audit + Compliance Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)How do Investors Perceive Audit Report Lag? Evidence from the Cost of Equity
2023-01-04
Authors
Rachana Kalelkar, Qiao Xu
Topics
Audit + ComplianceEconometric Analysis on the Initial Implementation of the New Specialists Requirements
2022-12-10
Authors
Ricci L. Reber; Michael J. Gurbutt; Wei-Kang Shih
Topics
Audit + Compliance Audit Fees Auditor EngagementsThe Joint Influence of Sarbanes-Oxley and FAS123R on Financial Misreporting
2022-11-24
Authors
Robert T. Davis; Thomas J. Lopez; Troy Pollard