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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

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2005

Results: 35

The Downside of CFO Function-Based Language Incongruity
2021-09-17
Authors

Cyril Taewoong Um (Purdue University) Shiau-Ling Guo (Purdue University) Fabrice Lumineau (University of Hong Kong) Wei Shi (University of Miami) Ruixiang Song (Auburn University)

Topics
Audit + Compliance Auditor Changes
Audit Committee Effectiveness Characteristics and Auditor Switches Involving Industry Specialists
2021-07-04
Authors

Ankita Singhvi (Texas A&M University) Nancy Chun Feng (Suffolk University)

Topics
Audit + Compliance Auditor Changes
Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting
2021-05-18
Authors

Jeff Zeyun Chen (Texas Christian University) Anastasios Elemes (ESSEC Business School) Ole-Kristian Hope (University of Toronto) Aaron Yoon (Northwestern University)

Topics
Audit Fees Auditor Changes Europe Key Audit Matters
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
The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements
2019-08-05
Authors

Brant E. Christensen (University of Oklahoma) Roy Schmardebeck (The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management) Timothy A. Seidel (Brigham Young University)

Topics
Auditor Changes Financial Restatements Litigation
The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition
2019-05-01
Authors

Andrew Kitto (University of Massachusetts Amherst)

Topics
Audit Fees Auditor Changes
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
The Relative Influences of Officers and Auditors on Annual Report Textual Disclosures
2019-04-16
Authors

Keith Czerney (University of Missouri-Columbia) Padmakumar Sivadasan (Tulane University - A.B. Freeman School of Business)

Topics
Auditor Changes Going Concerns
Auditor Style and Common Disclosure Deficiencies: Evidence from SEC Comment Letters
2019-03-01
Authors

Matthew Baugh (Arizona State University (ASU) - School of Accountancy) Roy Schmardebeck (The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management)

Topics
Auditor Changes
The Long-Run Implications of Audit Committee Overboarding on Auditor Contracting and Financial Reporting Quality
2019-01-24
Authors

Jack Castonguay (Department of Accounting- Hofstra University)

Topics
Audit Fees Auditor Changes