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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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2005

Results: 4

The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures
2021-01-07
Authors

Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Xia Xiao (Northeastern University)

Topics
Accounting + Oversight Critical Audit Matters
Are Critical Audit Matters Informative?
2020-09-02
Authors

Julia Klevak (QMA) Joshua Livnat (Stern School of Business, NYU) Duo Pei (Rutgers Business School) Kate Suslava (Bucknell University)

Topics
Accounting + Oversight Critical Audit Matters
Litigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report: Early U.S. Evidence
2020-09-01
Authors

Valbona Sulcaj (University of Kentucky)

Topics
Accounting + Oversight Critical Audit Matters
Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts
2020-05-20
Authors

Katharine D. Drake (University of Arizona, Department of Accounting) Nathan C. Goldman (North Carolina State University, Department of Accounting) Stephen J. Lusch (Texas Christian University, Department of Accounting) Jaime J. Schmidt (University of Texas at Austin)

Topics
Critical Audit Matters