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Results: 127

Information Flows Among Rivals and Corporate Investment
2019-06-07
Authors

Darren Bernard (London Business School - Department of Accounting) Terrence Blackburne (Oregon State University) Jacob R. Thornock (Brigham Young University)

Topics
Audit Opinions
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
2019-04-24
Authors

James C. Hansen (Weber State University Goddard School of Business and Economics) Ling Lei Lisic (Virginia Polytechnic Institute & State University - Pamplin College of Business) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics
Audit Fees Audit Opinions Auditor Changes Financial Restatements
Electronic Proxy Statement Dissemination and Shareholder Monitoring
2018-11-30
Authors

Rachel Geoffroy (Ohio State University (OSU) - Department of Accounting & Management Information Systems)

Topics
Audit Opinions
The Effect of Auditor Litigation Risk on Client Access to Bank Debt: Evidence from a Quasi-Experiment
2018-11-28
Authors

Mahfuz Chy (University of Missouri at Columbia) Gus De Franco (Tulane University - A.B. Freeman School of Business) Barbara Su (Temple University - Fox School of Business and Management)

Topics
Audit Opinions
What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
2018-10-16
Authors

Lauren M. Cunningham (University of Tennessee) Chan Li (University of Pittsburgh) Sarah E. Stein (Virginia Tech) Nicole S. Wright (James Madison University)

Topics
Audit Opinions Financial Restatements Tax
Does Tax Planning Affect Analysts’ Earnings Forecasts?
2018-10-03
Authors

Jere R. Francis (University of Missouri at Columbia) Stevanie S. Neuman (University of Missouri at Columbia - School of Accountancy) Nathan J. Newton (Florida State University - Department of Accounting)

Topics
Audit Opinions Tax
Increasing Auditor Recognition of Goodwill Impairment Losses
2018-09-24
Authors

Matthew Baugh (Arizona State University (ASU) - School of Accountancy) Elaine Mauldin (University of Missouri Trulaske College of Business)

Topics
Audit Fees Audit Opinions
How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior?
2018-09-12
Authors

Yangyang Fan (Hong Kong Polytechnic University) Mark (Shuai) Ma (American University) Jeffrey Pittman (Memorial University of Newfoundland)

Topics
Audit Fees Audit Opinions Financial Restatements
CEO Political Ideology and Audit Pricing
2018-09-09
Authors

Wang Dong (School of Management- Zhejiang University) Shuo Li (College of Business and Economics- Western Washington University) Hong Xie (Gatton College of Business and Economics- University of Kentucky) Yu (Tony) Zhang (College of Management- Lawrence Technological University)

Topics
Audit Fees Audit Opinions
How Do Auditors View Corporate Culture? The Effect of Collaboration Culture on Audit Fees
2018-09-01
Authors

Huimin (Amy) Chen (Lally School of Management Rensselaer Polytechnic Institute) Tahseen Hasan (Lally School of Management Rensselaer Polytechnic Institute)

Topics
Audit Opinions