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Results: 222
Fair Value Accounting Standards and Securities Litigation
2022-04-18
Authors
Musaib Ashraf, Dain C. Donelson, John M. McInnis, Richard Mergenthaler
Topics
Audit + Compliance Financial RestatementsThe Accounting Financial Expertise of the Audit Committee Chair And Oversight Effectiveness
2022-04-18
Authors
Ganesh Krishnamoorthy, Liesbeth Bruynseels, Sander De Groote, Arnie Wright, Mathijs Van Peteghem
Topics
Audit + Compliance Audit Committees Audit Committees & Corporations Financial Restatements Quality of ReportingTo Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion
2022-04-15
Authors
Keval Amin, Linda A. Myers, Justin Short
Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)Do Blockades to PCAOB Inspections Suggest Lower Audit Quality? The Case of Chinese Companies Listed in the U.S.
2022-04-14
Authors
Gopal V. Krishnan, Yanru Yang, Zhongze Li
Topics
Audit + Compliance Audit Fees Internal Controls (ICFR - SOX 404)Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors
Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe
Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment LettersJudicial Hellholes and Other Differential Characteristics: Is State-Level Legal Risk Reflected in Audit Fee Pricing?
2022-04-12
Authors
James C. Hansen, Susan M. Murray, Sang Hyun Park, Nari Shin
Topics
Audit + Compliance Audit FeesThe Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality
2022-04-06
Authors
Daniel A. Bens, Cai Chen, Peter R. Joos
Topics
Audit + Compliance Audit Fees Corporate + Legal SEC Comment LettersMultiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
2022-04-04
Authors
Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng
Topics
Audit + Compliance Director & Officer Changes Disclosure Controls (SOX 302)Principal-Versus-Agent Considerations in Revenue Recognition
2022-04-01
Authors
Kai Du, Henock Louis, Shuyang Wang
Topics
Audit + Compliance Financial Restatements Revenue RecognitionThe Effect of Audit Quality on Organization Capital
2022-03-29
Authors
Andreas G. Georgantopoulos, Dimitris Konstantios, Georgios A. Papanastasopoulos