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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Opinions
Auditor Changes
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Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Critical Audit Matters
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Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
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Funds + Securities
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
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Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
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PCAOB Reports
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Quality of Reporting
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Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
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Results: 225

Are Audit Fees Discounted by Successor Auditors?
2022-04-27
Authors

Nicholas Hallman, Minjae Kim, Jaime J. Schmidt

Topics
Audit + Compliance Audit Fees Audit Opinions Auditor Changes
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)
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
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
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
Stock Buyback Motivations and Consequences: A Literature Review
2022-03-22
Authors

Alvin Chen, Olga Obizhaeva

Topics
Audit + Compliance Audit Fees Red Flags
CEO Cultural Heritage and the Pricing of Audit Services
2022-03-01
Authors

Anh Pham, Mia Pham, Cameron Truong

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
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