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Accounting + Oversight
Accounting Estimates
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2005

Results: 233

Regulatory Scrutiny of Mutual Fund Disclosures
2022-02-28
Authors

Kai Du (Pennsylvania State University), Shuyang Wang (Northeastern University)

Topics
Audit + Compliance Audit Opinions Funds + Securities Mutual Funds
The SEC’s September Spike: Regulatory Inconsistency with the Fiscal Year
2022-02-26
Authors

Dain C. Donelson, Matthew Kubic, Sara Toynbee

Topics
Audit + Compliance Financial Restatements
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations
2022-02-25
Authors

Rebecca Files (The University of Texas at Dallas Naveen Jindal School of Management) Michelle Liu (New York Institute of Technology School of Management)

Topics
Audit + Compliance Financial Restatements
Answers Without Questions
2022-02-18
Authors

Lili Dai, Ping Gong, Andrew B. Jackson, and Zihang Ryan Peng

Topics
Audit + Compliance Financial Restatements
Do IPOs Bear More Severe Legal Consequences of Accounting Misstatements?
2022-02-09
Authors

Biyu Wu

Topics
Audit + Compliance Corporate + Legal Financial Restatements Initial Public Offerings (IPO)
Political Favoritism and Audit Fees: The Effect of Stock Ownership by Members of the US Congress
2022-02-09
Authors

Humnath Panta, Arun Narayanasamy, Dhruba Banjade

Topics
Audit + Compliance Audit Fees
Determinants and Career Consequences of Early Audit Partner Rotations
2022-02-07
Authors

Brandon Gipper, Luzi Hail, Christian Leuz

Topics
Accounting + Oversight Audit + Compliance Audit Fees Financial Restatements PCAOB Reports
Audit Partner Volunteerism and Audit Quality
2022-02-05
Authors

Gus De Franco, Yuan Ji, Yinqi Zhang

Topics
Audit + Compliance Audit Fees Financial Restatements
CFO Gaps: Determinants and Impact on the Corporate Information Environment
2022-02-03
Authors

Xia Chen (Singapore Management University) Na Li (York University) An-Ping Lin (Singapore Management University)

Topics
Audit + Compliance Director & Officer Changes
It’s Not Done Until It’s Done: Late Audit Filings During COVID-19
2022-02-02
Authors

Landi Morris, Rani Hoitash, Udi Hoitash

Topics
Audit + Compliance Late Filings