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AAER
Accounting + Oversight
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Results: 46

The Influence of Increased Financial Flexibility on Small Accounting Firms’ Public Audit Client Portfolios: Evidence from the Paycheck Protection Program
2023-07-27
Authors

Yuzhou Chen; Stuart M. Dearden; Timothy A. Seidel

Topics
Audit + Compliance Auditor Changes
View Paper
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors

Topics
Audit + Compliance Audit Opinions Auditor Changes Corporate + Legal Financial Restatements SEC Comment Letters
View Paper
The Impact of COVID-19 Restrictions on Audit Fees and Audit Delay: Evidence from Auditor Local Offices
2023-02-11
Authors

Maretno Agus Harjoto; Indrarini Laksmana

Topics
Audit + Compliance Auditor Changes
View Paper
StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk
2022-10-12
Authors

Anna Bergman Brown; Nicole M. Heron, Hagit Levy; Emanuel Zur

Topics
Audit + Compliance Auditor Changes Auditor Engagements Corporate + Legal Litigation
View Paper
Auditor Distraction and Audit Quality
2022-07-18
Authors

Chengyee Janie Chang; Yutao Li; Yan Luo

Topics
Audit + Compliance Auditor Changes Auditor Engagements
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper