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Accounting + Oversight
Accounting Estimates
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Audit Committees
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Audit Opinions
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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 Changes
Dividend Payment and Financial Restatement: US evidence
2022-04-25
Authors

Md. Borhan Uddin Bhuiyan, Fawad Ahmad

Topics
Audit + Compliance Audit Opinions Financial Restatements
To 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 Reports
Do 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 Concerns
Do 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 Opinions
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
2022-03-01
Authors

Karen Ton

Topics
Audit + Compliance Audit Opinions
Regulatory 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 Funds
Error, 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 Concerns
Does 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)

Topics
Audit + Compliance Audit Opinions