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Accounting + Oversight
Accounting Estimates
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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 Restatements
View Paper
The 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 Reporting
View Paper
To 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)
View Paper
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)
View Paper
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 Letters
View Paper
Judicial 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 Fees
View Paper
The 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 Letters
View Paper
Multiple 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)
View Paper
Principal-Versus-Agent Considerations in Revenue Recognition
2022-04-01
Authors

Kai Du, Henock Louis, Shuyang Wang

Topics
Audit + Compliance Financial Restatements Revenue Recognition
View Paper
The Effect of Audit Quality on Organization Capital
2022-03-29
Authors

Andreas G. Georgantopoulos, Dimitris Konstantios, Georgios A. Papanastasopoulos

Topics
Audit + Compliance Audit Fees Auditor Changes
View Paper