Academic Citations
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Results: 298
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
2022-08-08
Authors
Luminita Enache; Paul A. Griffin; Rucsandra Moldovan
Topics
Audit + Compliance Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors
Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang
Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB ReportsThe Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors
Andrew Belnap
Topics
Accounting + Oversight Audit + ComplianceCode of Ethics Quality and Audit Fees
2022-07-20
Authors
Hong Kim Duonga; Giorgio Gotti; Michael T.Stein; Anthony Chen
Topics
Audit + Compliance Audit FeesAuditor Distraction and Audit Quality
2022-07-18
Authors
Chengyee Janie Chang; Yutao Li; Yan Luo
Topics
Audit + Compliance Auditor Changes Auditor EngagementsAudit Committee Members’ Proximity to Corporate Headquarters and Audit Fees
2022-07-15
Authors
Maryam Firoozi; Michel Magnan
Topics
Audit + Compliance Audit FeesThe Impact of COVID-19 Lockdown on Audit Fees and Audit Delay: International Evidence
2022-07-15
Authors
Maretno A. Harjoto; Indrarini Laksmana
Topics
Audit + Compliance Audit FeesIs Artificial Intelligence Improving the Audit Process?
2022-07-07
Authors
Anastassia Fedyk; James Hodson; Natalya Khimich; Tatiana Fedyk
Topics
Audit + Compliance Audit Fees Financial RestatementsThe Impact of Financial Restatement on Reported Data Security Breach
2022-07-05
Authors
Jin Li, School of Management, Xi'an Jiaotong University Tong Zhang, School of Management, Xi'an Jiaotong University Shen Xu, Department of Accounting, School of Management, Huazhong University of Science & Technology
Topics
Audit + Compliance Financial RestatementsToward an Automated and Efficient Data Integrity Verification Model Using Blockchain
2022-07-01
Authors
Zeshun Shi, Jeroen Bergers, Ken Korsmit, Zhiming Zhao