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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Opinions
Auditor Changes
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Auditor Engagements - Europe
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Canada (SEDAR)
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Critical Audit Matters
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EDGAR
Europe
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Financial Services (OIA)
Funds + Securities
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
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Market Share
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Mutual Funds
Non-GAAP
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PCAOB
PCAOB Reports
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Quality of Reporting
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Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
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Results: 41

The Impact of PCAOB Reports Containing Audit Deficiencies on Non-U.S. Audit Firms: Initial Evidence
2014-01-01
Authors

Hakjoon Song (The University of Akron - George W. Daverio School of Accountancy) Zhongxia Ye (Kennesaw State University)

Topics
Auditor Changes
Trust and Financial Reporting Quality
2012-08-01
Authors

Jace Garrett (Bentley University - Department of Accountancy) Rani Hoitash (Bentley University - Department of Accountancy) Douglas F. Prawitt (Brigham Young University)

Topics
Audit Opinions Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Internal Control Weaknesses in the Market for Corporate Control: Disclosure vs. Propensity
2012-03-01
Authors

Masako Darrough Rong Huang Emanuel Zur (Baruch College, City University of New York)

Topics
Audit Opinions Auditor Changes Internal Controls (ICFR - SOX 404)
Managerial Stock Ownership, Analyst Coverage and Audit Fee
2011-01-01
Authors

Giorgio Gotti (University of Massachusetts at Boston - Department of Accounting and Finance) Sam Han (Korea University Business School) Julia L. Higgs (Florida Atlantic University - School of Accounting) Tony Kang (Oklahoma State University - School of Accounting)

Topics
Audit Fees Auditor Changes
An Ex Post Examination of Auditor Resignations
2010-12-01
Authors

Anthony H. Catanach Jr. (Villanova University - School of Business; The American College) James H. Irving (College of William and Mary - Mason School of Business) Susan Perry Williams (University of Virginia - McIntire School of Commerce) Paul L. Walker (University of Virginia)

Topics
Auditor Changes
Audit Fees and Auditor Changes After The Sarbanes-Oxley Act of 2002
2010-02-01
Authors

A. Elaine Eikner (Professors of Accounting at Texas State University) Roselyn E. Morris (Professors of Accounting at Texas State University) Janet B. Butler (Assistant Professor of Accounting at Texas State University)

Topics
Audit Fees Auditor Changes
Do Investors Care About Auditor Dismissals and Resignations? Further Evidence
2010-01-01
Authors

Paul A. Griffin (University of California, Davis - Graduate School of Management) David H. Lont (University of Otago - Department of Accountancy and Finance)

Topics
Auditor Changes
The Association between Institutional Ownership and Audit Properties
2009-07-01
Authors

Soongsoo Han (Singapore Management University - School of Accountancy) Tony Kang (Oklahoma State University - School of Accounting) Lynn L. Rees (Texas A&M University - Department of Accounting)

Topics
Audit Fees Auditor Changes
Corporate Governance and Audit Fees: Evidence of Countervailing Relations
2008-01-01
Authors

Paul A Griffin (University of California, Davis - Graduate School of Management) David H Lont (University of Otago - Department of Accountancy) Yuan Sun (University of Otago - Department of Accountancy)

Topics
Audit Fees Audit Opinions Auditor Changes
Market Reaction to Auditor Switching from Big Four to Smaller Accounting Firms
2007-12-01
Authors

Hsihui Chang (Professor and KPMG Endowed Chair Drexel University) C.S. Agnes Cheng (Professor and Ourso Distinguished Chair Louisiana State University) Kenneth J. Reichelt (Assistant Professor Louisiana State University)

Topics
Auditor Changes