Academic Citations
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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 ChangesThe 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 ChangesMore 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 LettersCorporations 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 ChangesStyles 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 LettersStudies on the Capital Market Consequences of Financial Reporting Weaknesses
2018-06-01
Authors
Jing Wang (The University of British Columbia)
Topics
Auditor Changes Financial RestatementsThe 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 LettersThe 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 ChangesEssays 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 RestatementsInternal 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)