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Academic Citations

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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
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
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

2021
2020
2019
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2005

Results: 202

Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies
2020-04-28
Authors

Yu Flora Kuang (The University of Melbourne) Gladys Lee (The University of Melbourne) Bo Qin (The University of Melbourne)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing
2020-04-24
Authors

Matthew Crook (University of Mississippi, Department of Finance) Tamara A. Lambert (Lehigh University) Brian Walkup (Rollins College, Crummer Graduate School of Business) James Whitworth (University of South Florida)

Topics
Audit Fees Audit Opinions
Capital Market Efficiency and Managerial Discretion over Accounting Choices: Evidence from the Relation between Stock Liquidity and Accrual-based Earnings Management
2020-04-16
Authors

Zhuo (June) Cheng (Hong Kong Polytechnic University, School of Accounting and Finance) Jing Fang (Hong Kong Polytechnic University)

Topics
Audit Fees
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
2020-04-16
Authors

Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group) Xia Xiao (Northeastern University, Accounting Group)

Topics
Audit Fees Audit Opinions Auditor Engagements
Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
2020-04-09
Authors

Wayne L. Nesbitt (Michigan State University, Eli Broad College of Business) Anh Persson (University of Illinois at Urbana-Champaign, Department of Accountancy) Joanna Shaw (Michigan State University, Department of Accounting & Information Systems)

Topics
Audit Fees
Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?
2020-03-02
Authors

Yangyang Fan (Hong Kong Polytechnic University, School of Accounting and Finance) Mark (Shuai) Ma (University of Pittsburgh, Accounting Group) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration) Yuping Zhao (University of Houston)

Topics
Audit Fees
Auditor-Provided Regulatory Advisory Services and Financial Reporting Quality: An Unintended Consequence of the Dodd-Frank Act
2020-02-01
Authors

Hailey Ballew (Jones Graduate School of Business, Rice University) Amy G. Sheneman (Fisher College of Business, The Ohio State University)

Topics
Audit Fees
Dual-Class Ownership Structure and Audit Fees
2020-01-21
Authors

Olesya Lobanova (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria) Suchismita Mishra (Department of Finance - College of Business, Florida International University) Kannan Raghunandan (School of Accounting - College of Business, Florida International University) Alexandre Aidov (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria)

Topics
Audit Fees
U.S. Political Corruption and Audit Fees
2020-01-04
Authors

Anand Jha (Mike Ilitch School of Business, Wayne State University) Manoj Kulchania (Mike Ilitch School of Business, Wayne State University) Jared Smith (Poole College of Management, North Carolina State University)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Are Audit Fees Discounted in Initial Year Audit Engagements?
2019-11-20
Authors

Abhijit Barua (School of Accounting, Florida International University) Clive Lennox (Leventhal School of Accounting, University of Southern California) Aneesh Raghunandan (Department of Accounting, London School of Economics)

Topics
Audit Fees