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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Firm Events
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
COSO
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
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
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2010
2009
2008
2007
2006
2005

Results: 42

Auditor Distraction and Audit Quality
2022-07-18
Authors

Chengyee Janie Chang; Yutao Li; Yan Luo

Topics
Audit + Compliance Auditor Changes Auditor Engagements
The Demand for Auditor Reputation: Evidence from a Structural Model
2022-05-20
Authors

Aiyong Zhu, Christopher Koch

Topics
Audit + Compliance Auditor Changes Auditor Engagements Financial Restatements
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality
2022-05-19
Authors

Elizabeth N. Cowle, Ryan Decker, Stephen P. Rowe

Topics
Audit + Compliance Audit Fees Audit Opinions Auditor Changes Reports
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct
2022-05-02
Authors

Rebecca Files, Gerald S. Martin, Yan (Tricia) Sun

Topics
Audit + Compliance Audit Fees Auditor Changes
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
The Effect of Audit Quality on Organization Capital
2022-03-29
Authors

Andreas G. Georgantopoulos, Dimitris Konstantios, Georgios A. Papanastasopoulos

Topics
Audit + Compliance Audit Fees Auditor Changes
Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities
2022-01-13
Authors

Brian Bratten (Gatton College of Business & Economics- University of Kentucky) Monika Causholli (Gatton College of Business & Economics- University of Kentucky) Valbona Sulcaj (Gatton College of Business & Economics- University of Kentucky)

Topics
Auditor Changes Executive Compensation
Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities
2022-01-13
Authors

Brian Bratten, Monika Causholli, Valbona Sulcaj

Topics
Auditor Changes Executive Compensation
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