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Results: 127
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 ChangesDividend Payment and Financial Restatement: US evidence
2022-04-25
Authors
Md. Borhan Uddin Bhuiyan, Fawad Ahmad
Topics
Audit + Compliance Audit Opinions Financial RestatementsTo Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion
2022-04-15
Authors
Keval Amin, Linda A. Myers, Justin Short
Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown
2022-04-06
Authors
Tracy Gu, Yiqi Jiang, Dan A. Simunic
Topics
Accounting + Oversight Audit Opinions PCAOB ReportsDo Over-Conservative Going Concern Audit Opinions Exist? Evidence From the Prediction Model Approach
2022-03-02
Authors
Chun-Chan Yu; Hua-Wei Huang; Ya-Chih Yang; Anxuan Xie
Topics
Audit + Compliance Audit Opinions Going ConcernsDo Over-Conservative Going Concern Audit Opinions Exist? Evidence from the Prediction Model Approach
2022-03-01
Authors
Chun-ChanYua, Hua-Wei Huang, Ya-Chih Yang, Anxuan Xie
Topics
Audit + Compliance Audit OpinionsDo Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
2022-03-01
Authors
Karen Ton
Topics
Audit + Compliance Audit OpinionsRegulatory Scrutiny of Mutual Fund Disclosures
2022-02-28
Authors
Kai Du (Pennsylvania State University), Shuyang Wang (Northeastern University)
Topics
Audit + Compliance Audit Opinions Funds + Securities Mutual FundsError, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning
2021-12-15
Authors
Chanyuan (Abigail) Zhang (Rutgers, The State University of New Jersey) Yu Gu (Rutgers, The State University of New Jersey) Miklos Vasarhelyi (Rutgers, The State University of New Jersey)
Topics
Audit + Compliance Audit Opinions Bankruptcies Corporate + Legal Going ConcernsDoes Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality
2021-11-14
Authors
Jere R. Francis (Maastricht University) Nargess Golshan (University of Kentucky) Nicholas J. Hallman (The University of Texas at Austin)