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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
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Audit Opinions
Auditor Changes
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Results: 41

Studies on the Capital Market Consequences of Financial Reporting Weaknesses
2018-06-01
Authors

Jing Wang (The University of British Columbia)

Topics
Auditor Changes Financial Restatements
The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality
2018-03-01
Authors

Justyna Skomra (Department of Accounting, College of Business and Administration, Kent State University)

Topics
Audit Fees Audit Opinions Auditor Changes Internal Controls (ICFR - SOX 404) Market Share SEC Comment Letters
The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model
2017-12-01
Authors

Edwige Cheynel (University of California San Diego) Frank Zhou (The Wharton School University of Pennsylvania)

Topics
Auditor Changes
Essays On Politically Connected Firms
2017-10-07
Authors

Yi Duo (Business Administration, American University)

Topics
Audit Fees Audit Opinions Auditor Changes Disclosure Controls (SOX 302) Financial Restatements
Internal Control Weaknesses and Financial Reporting Fraud
2017-08-01
Authors

Dain C. Donelson (The University of Texas at Austin) Matthew S. Ege (Texas A&M University) John M. McInnis (The University of Texas at Austin)

Topics
Auditor Changes Financial Restatements Internal Controls (ICFR - SOX 404)
Do Bank Regulation and Supervision Displace Bank Auditing?
2017-07-01
Authors

Aloke (Al) Ghosh (Fulbright Distinguished Chair Zicklin School of Business Baruch College, City University of New York) Henry Jarva (Assistant Professor Department of Accounting Aalto University School of Business) Stephen G. Ryan (Professor of Accounting Stern School of Business, New York University)

Topics
Auditor Changes Internal Controls (ICFR - SOX 404)
Auditor-Induced Accounting Comparability and Earnings Quality
2017-01-01
Authors

G.M. Muller (Erasmus University Rotterdam School of Economics Department)

Topics
Audit Fees Auditor Changes
Auditor Changes in the SOX Era
2016-11-01
Authors

Ifeoma A. Udeh (Elon University)

Topics
Auditor Changes
Management’s Aggressiveness and Fair Value Accounting: An Examination of Realized and Unrealized Gains and Losses on ASC 820 Level 3 Assets
2014-07-01
Authors

<p>Robson Glasscock<br /> (Virginia Commonwealth University)</p>

Topics
Auditor Changes
Audit Partner Rotation and Financial Reporting Quality
2014-03-01
Authors

Barri Litt (Nova Southeastern University) Divesh Sharma (Kennesaw State University) Thuy Simpson (Grand Valley State University) Paul Tanyi (University of Nebraska-Lincoln)

Topics
Auditor Changes