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Results: 73

SEC review of non-GAAP comment letters in family firms
2022-06-30
Authors

Samer Khalil, Denise O'Shaughnessy, Ian Twardus

Topics
Corporate + Legal SEC Comment Letters
View Paper
Shareholder Litigation and Corporate Culture
2022-06-15
Authors

Cheng Jiang Temple University Kose John New York University (NYU) - Department of Finance Ming Ju Louisiana Tech University - College of Business

Topics
Corporate + Legal Litigation
View Paper
Can a Principal Auditor Reduce Accountability for an Audit Engagement by Dividing Responsibility With Another Auditor?
2022-06-13
Authors

Bethany Brumley University of Illinois at Urbana-Champaign Keith Czerney University of Missouri-Columbia Jaime J. Schmidt University of Texas at Austin Anne Thompson University of Illinois at Urbana-Champaign

Topics
Audit + Compliance Audit Fees Audit Opinions Corporate + Legal Litigation
View Paper
Media Sentiment and Shareholder Litigation
2022-06-02
Authors

Richard A. Cazier University of North Texas Jianning Huang University of Memphis - Fogelman College of Business and Economics; Saint Francis Xavier University Jeff L. McMullin Indiana University - Kelley School of Business - Department of Accounting Fuzhao Zhou State University Of New York, Brockport

Topics
Audit + Compliance Corporate + Legal Financial Restatements
View Paper
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
2022-05-16
Authors

Shannon Chen, Matthew Erickson, Michelle Harding, Bridget Stomberg, Junwei Xia

Topics
Audit + Compliance Corporate + Legal Internal Controls (ICFR - SOX 404) SEC Comment Letters
View Paper
The Decision-Usefulness of ASC 606 Revenue Disaggregation
2022-05-07
Authors

Lisa A. Hinson, Gabriel Pundrich, Mark Zakota

Topics
Corporate + Legal Revenue Recognition SEC Comment Letters
View Paper
Complexity of CEO Compensation Packages
2022-04-25
Authors

Ana M. Albuquerque, Mary Ellen Carter, Zhe (Michael) Guo, Luann J. Lynch

Topics
Corporate + Legal SEC Comment Letters
View Paper
Cheap Stock Options: Antecedents and Outcomes
2022-04-20
Authors

Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz, Jeremy Michels

Topics
Corporate + Legal Initial Public Offerings (IPO) SEC Comment Letters
View Paper
Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers
2022-04-20
Authors

Jaewoo Kim, Seyoung Park, Kyle Peterson, Ryan J. Wilson

Topics
Audit + Compliance Corporate + Legal Financial Restatements Internal Controls (ICFR - SOX 404) SEC Comment Letters
View Paper
Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors

Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
View Paper