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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
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Canada (SEDAR)
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Critical Audit Matters
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Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Services (OIA)
Funds + Securities
Going Concerns
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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
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Non-GAAP
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Out of Period Adjustments
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PCAOB Reports
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Quality of Reporting
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SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2022
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2020
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2015
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2005

Results: 127

Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction – Implications from ASU 2014-15
2021-08-15
Authors

Jingjing Wang (University of Calgary)

Topics
Audit + Compliance Audit Opinions Coronavirus Going Concerns
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 Measurement of Audit Quality in the Netherlands: A Practical Note
2021-03-10
Authors

Tjibbe Bosman (Business School of the University, Amsterdam)

Topics
Audit Opinions Europe Financial Restatements Going Concerns
Generalist CEOs and Audit Pricing
2021-03-02
Authors

Zhiming Ma (Peking University) Rencheng Wang (Singapore Management University) Kaitang Zhou (Wuhan University)

Topics
Audit + Compliance Audit Fees Audit Opinions Going Concerns
Auditing in the Time of COVID – The Impact of COVID-19 on Auditing in New Zealand and Subsequent Reforms
2021-03-01
Authors

David Hay (University of Auckland Business School) Karen Shires (PwC, Oslo, Norway) Debbie Van Dyk (University of Auckland Business School)

Topics
Audit Opinions Coronavirus Europe Going Concerns
When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing
2021-02-15
Authors

Jeff L. McMullin (Indiana University) Bryce Schonberger (University of Colorado at Boulder)

Topics
Accounting Firms Audit + Compliance Audit Fees Audit Opinions
How Does Artificial Intelligence Shape the Audit Industry?
2020-10-27
Authors

Kelvin Law (Nanyang Technological University) Michael Shen (National University of Singapore)

Topics
Audit + Compliance Audit Fees Audit Opinions Financial Restatements
#Fail: Social Media, Firm Distress, and Going Concern Opinions
2020-07-24
Authors

Eric R. Condie (Georgia Institute of Technology) James R. Moon, Jr. (Georgia Institute of Technology)

Topics
Audit + Compliance Audit Opinions
Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?
2020-06-24
Authors

Elizabeth Gutierrez (Universidad de Chile) Jake Krupa (University of Miami) Miguel Minutti-Meza (University of Miami) Maria Vulcheva (Florida International University)

Topics
Audit + Compliance Audit Opinions
Audit Market Competition and Client Portfolio Risk
2020-06-16
Authors

Daun Jang (Department of Accounting, California State University Sacramento) Thomas C. Omer (School of Accountancy, University of Nebraska, Lincoln)

Topics
Audit + Compliance Audit Fees Audit Opinions