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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
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Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
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Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
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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
View Paper
Dividend Payment and Financial Restatement: US evidence
2022-04-25
Authors

Md. Borhan Uddin Bhuiyan, Fawad Ahmad

Topics
Audit + Compliance Audit Opinions Financial Restatements
View Paper
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)
View Paper
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
View Paper
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
View Paper
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
View Paper
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
2022-03-01
Authors

Karen Ton

Topics
Audit + Compliance Audit Opinions
View Paper
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
View Paper
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
View Paper
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
View Paper