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Accounting + Oversight
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Results: 41

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
More Lemons, More Disclosure? The JOBS Act and Voluntary IPO Disclosure of Internal Controls
2018-12-22
Authors

Emily Jing Wang (School of Business and Management- The Hong Kong University of Science and Technology)

Topics
Auditor Changes Financial Restatements SEC Comment Letters
Corporations under Probation: The Determinants and Consequences of the Monitorship Requirement in Regulatory Enforcement Actions
2018-11-02
Authors

Rebecca L. Files (Naveen Jindal School of Management - The University of Texas at Dallas) Gerald S. Martin (Kogod School of Business - American University) Yan (Tricia) Sun (College of Business Administration - Central Michigan University)

Topics
Audit Fees Auditor Changes
Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors

Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))

Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment Letters