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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
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Critical Audit Matters
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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
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Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
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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

All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing
2020-04-24
Authors

Matthew Crook (University of Mississippi, Department of Finance) Tamara A. Lambert (Lehigh University) Brian Walkup (Rollins College, Crummer Graduate School of Business) James Whitworth (University of South Florida)

Topics
Audit Fees Audit Opinions
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
2020-04-16
Authors

Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group) Xia Xiao (Northeastern University, Accounting Group)

Topics
Audit Fees Audit Opinions Auditor Engagements
Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis
2020-04-01
Authors

Anne Albrecht (Texas Christian University) Matthew Glendening (University of Missouri) Kyonghee Kim (Michigan State University) Raynolde Pereira (University of Missouri)

Topics
Audit + Compliance Audit Opinions Going Concerns
Audit Process, Private Information, and Insider Trading
2020-03-14
Authors

Salman Arif (Indiana University - Kelley School of Business - Department of Accounting) John Kepler (University of Pennsylvania - Accounting Department) Joseph H. Schroeder (Indiana University - Kelley School of Business - Department of Accounting) Daniel J. Taylor (University of Pennsylvania - The Wharton School)

Topics
Audit Opinions
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
2020-03-01
Authors

Qiao Xu (University of Houston–Victoria) Rachana Kalelkar (University of Houston–Victoria)

Topics
Audit + Compliance Audit Opinions Corporate + Legal Going Concerns
MD&A Textual Similarity and Auditors
2020-03-01
Authors

Gus De Franco (Tulane University) Hila Fogel-Yaari (The University of Texas at Arlington) Heather Li (Bentley University)

Topics
Audit + Compliance Audit Opinions
Does the Market Know? Going Concern Opinion Release and Firm Fundamentals
2020-01-22
Authors

Jian Huang (Department of Finance - College of Business and Economics, Towson University)

Topics
Audit Opinions Investment & Financial Institutions
Can Auditors Become Over-Conservative? Evidence from the Investors’ Perception of Auditor Changes
2019-12-19
Authors

Ulf Mohrmann (University of Konstanz)

Topics
Audit Opinions Auditor Changes
Don’t Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job
2019-09-14
Authors

Elizabeth N. Cowle (University of Arkansas) Stephen P. Rowe (University of Arkansas)

Topics
Audit + Compliance Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)
Disclosure Spillover: Evidence from Going-Private Activity
2019-07-01
Authors

Lisa Hinson (Fisher School of Accounting, University of Florida) Jeffery Piao (Fisher School of Accounting, University of Florida)

Topics
Audit Opinions