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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
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
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
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
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Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2022
2021
2020
2019
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2015
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2005

Results: 225

Audit Effort in Global Systemic Banks
2022-01-28
Authors

Gerald J. Lobo, Romain Oberson, Alain Schatt

Topics
Audit + Compliance Audit Fees
View Paper
Do Auditors Charge a Client Business Risk Premium? Evidence from Audit Fees and Derivative Hedging in the U.S. Oil and Gas Industry
2022-01-28
Authors

Tharindra Ranasinghe (American University) Lin Yi (University of Houston) Ling Zhou (University of New Mexico)

Topics
Audit + Compliance Audit Fees
View Paper
Can Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses?
2021-12-23
Authors

Christian Hofmann, Sebastian Kuhn, Nina Schwaiger

Topics
Audit + Compliance Audit Fees
View Paper
The Impact of Workforce Health on Earnings Quality
2021-10-25
Authors

Truc (Peter) Do (University of Queensland)

Topics
Accounting Firms Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency
2021-09-24
Authors

Guoman She (The University of Hong Kong)

Topics
Audit + Compliance Audit Fees
View Paper
Credit Risk Assessment and Executives’ Legal Expertise
2021-09-14
Authors

Mia Pham (Massey University) Yulia Merkoulova (Monash Business School) Chris Veld (Monash University)

Topics
Audit + Compliance Audit Fees
View Paper
Accounting for Emissions: Evidence from Auditor Pricing of Climate Change Risk
2021-08-12
Authors

Yezen H. Kannan (Zayed University) Kimberly C. Gleason (American University of Sharjah) Philip Molyneux (University of Sharjah)

Topics
Audit + Compliance Audit Fees Auditor Tenure Financial Restatements
View Paper
Auditor Independence: Evidence on Non-Audit Fees, Firm Financial Health and Investors’ Perceptions of Earnings
2021-08-06
Authors

Anthony C. Ng (Deakin University) Ferdinand A Gul (Deakin University) Zabihollah Rezaee (University of Memphis)

Topics
Audit + Compliance Audit Fees
View Paper
Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline
2021-08-01
Authors

Bei Dong (University of South Florida) Jonathan Nash (University of New Hampshire) Le Emily Xu (University of New Hampshire)

Topics
Audit + Compliance Audit Fees Audit Opinions
View Paper
The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk
2021-06-10
Authors

Tamara A. Lambert (Lehigh University) Bright Asante-Appiah (Lehigh University)

Topics
Audit + Compliance Audit Fees
View Paper