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Results: 225

Is a Client’s Corporate Social Responsibility Performance a Source of Audit Complexity?
2020-12-17
Authors

Joy Garcia (University of Auckland) Charl de Villiers (The University of Auckland) Lina Li (University of Auckland)

Topics
Audit + Compliance Audit Fees Financial Restatements
Audit Risk Associated with Long-Lived Tangible Asset Intensity, Age, and Impairment
2020-12-02
Authors

Daqun (David) Zhang (Texas A&M University-Corpus Christi) Keval Amin (Stony Brook University) Donald R. Deis (Texas A&M University)

Topics
Audit + Compliance Audit Fees
Regulatory Costs of Being Public: Evidence from Bunching Estimation
2020-12-01
Authors

Michael Ewens (California Institute of Technology and NBER) Kairong Xiao (Columbia Business School) Ting Xu (University of Virginia)

Topics
Audit + Compliance Audit Fees
Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement
2020-11-20
Authors

Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)

Topics
Audit + Compliance Audit Fees Europe Financial Restatements
Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services
2020-11-17
Authors

Jean Bédard (Université Laval - École de comptabilité) Suzanne M. Paquette (Université Laval, École de comptabilité)

Topics
Audit + Compliance Audit Fees
Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal
2020-11-02
Authors

Francine McKenna (American University) Mikhail Pevzner (University of Baltimore) Amy Sheneman (Ohio State University) Tzachi Zach (Ohio State University)

Topics
Audit + Compliance Audit Fees
How Does Artificial Intelligence Shape the Audit Industry?
2020-10-27
Authors

Kelvin Law (Nanyang Technological University) Michael Shen (National University of Singapore)

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
Analyst Coverage and Managers’ Disclosure of Forward-Looking Information
2020-10-22
Authors

James D. Warren (University of Georgia)

Topics
Audit + Compliance Audit Fees
Financial Constraints, Auditing, and External Financing
2020-10-22
Authors

Mary Becker (Canisius College) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Ahmet C. Kurt (Bentley University)

Topics
Audit + Compliance Audit Fees
Do Emotions Affect Audit Practice? Terrorist Attacks and Accounting Misstatements
2020-10-15
Authors

Pengkai Lin (Tulane University)

Topics
Audit + Compliance Audit Fees Financial Restatements Going Concerns