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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
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Audit + Compliance
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Audit Opinions - Europe
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Results: 297

Toward a Better Expert System for Auditor Going Concern Opinions Using Bayesian Network Inflation Factors
2023-04-04
Authors

Vikram Desai; Anthony C. Bucaro; Joung W. Kim; Rajendra Srivastava; Renu Desai

Topics
Audit + Compliance Audit Opinions Going Concerns
“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 Restatements
Factors 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 Restatements
The Impact of Clawback Provisions on Executive Cash Compensation
2023-03-01
Authors

Hanni Liu; Harrison Liu; Jennifer Yin

Topics
Audit + Compliance Audit Fees
Employee 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 Concerns
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors

Topics
Audit + Compliance Audit Opinions Auditor Changes Corporate + Legal Financial Restatements SEC Comment Letters
Do 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 Changes
The 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 Changes
Does 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 + Compliance