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Results: 46

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
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)