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AAER
Accounting + Oversight
Accounting Estimates
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Results: 252

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
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
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
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
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements
2021-08-01
Authors

Jeffrey A. Pittman Yuping Zhao

Topics
Audit + Compliance Audit Fees Financial Restatements
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
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
Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting
2021-05-18
Authors

Jeff Zeyun Chen (Texas Christian University) Anastasios Elemes (ESSEC Business School) Ole-Kristian Hope (University of Toronto) Aaron Yoon (Northwestern University)

Topics
Audit Fees Auditor Changes Europe Key Audit Matters
Tax Planning Knowledge Diffusion via the Labor Market
2021-04-30
Authors

John Manuel Barrios (Washington University) John Gallemore (University of Chicago)

Topics
Audit + Compliance Audit Fees
Does Religiosity Improve Analyst Forecast Accuracy?
2021-04-20
Authors

Zuobao Wei (University of Texas at El Paso) Yicheng Zhu (University of Texas at El Paso)

Topics
Audit + Compliance Audit Fees Financial Restatements