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Results: 298

Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?
2023-08-18
Authors

Hambisa Belina; K. Raghunandan; Dasaratha V. Rama

Topics
Accounting + Oversight Audit + Compliance Audit Fees Audit Firm Events Audit Opinions Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
View Paper
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
2023-08-10
Authors

Christian Gross; Alfred Wagenhofer; David Windisch

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
Impact of Audit Committee Social Capital on the Adoption of COSO 2013
2023-08-04
Authors

Nusrat Farah; Md Shariful Islam; Amanuel Tadesse; William McCumber

Topics
Audit + Compliance Audit Committees
View Paper
The Two Sides of Corporate Social Responsibility and the Quality of Internal Control Audit Opinions
2023-08-04
Authors

Belen Blanco; Encarna Guillamón-Saorín; Andrés Guiral

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
Earnings Announcement Content as a Signal of Reliability
2023-08-01
Authors

Scott Seavey; Neal M. Snow; James Whitworth

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
Examining Auditors’ Ability to Evaluate the Reasonableness of Fair Value Estimates
2023-08-01
Authors

Sabrina Gong, Yamin Hao, Nam Ho

Topics
Audit + Compliance Auditor Engagements
View Paper
Internal Information Quality and Corporate Employment Decisions
2023-07-31
Authors

Ahrum Choi; Woo-Jong Lee; Yong Gyu Lee; Gaoguang Zhou

Topics
Audit + Compliance Financial Restatements
View Paper
The Influence of Increased Financial Flexibility on Small Accounting Firms’ Public Audit Client Portfolios: Evidence from the Paycheck Protection Program
2023-07-27
Authors

Yuzhou Chen; Stuart M. Dearden; Timothy A. Seidel

Topics
Audit + Compliance Auditor Changes
View Paper
Do Auditors Price Common Ownership?
2023-07-05
Authors

K. K. Raman; Chunlai Ye; Lin-Hui Yu

Topics
Audit + Compliance
View Paper
The Impact of Terrorist Attacks and Mass Shootings on Earnings Management
2023-07-04
Authors

Seda Oz

Topics
Audit + Compliance
View Paper