Academic Citations
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Results: 10
Mechanisms of revenue manipulation under ASC 606
2024-03-13
Authors
Benjamin Hubbard
Topics
Accounting + Oversight Critical Audit MattersWhat Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees
2023-11-16
Authors
Jeff Zeyun Chen; Karen K. Nelson; Yanyan Wang; Lisheng Yu
Topics
Accounting + Oversight Critical Audit MattersCosts and Benefits of Auditors’ Disclosure of Critical Audit Matters: Initial Evidence from the United States
2023-01-21
Authors
Valerie Li; Yan Luo
Topics
Accounting + Oversight Critical Audit MattersCritical Audit Matters: Possible Market Misinterpretation
2022-12-06
Authors
Julia Klevak; Joshua Livnat; Duo (Selina) Pei; Kate Suslava
Topics
Accounting + Oversight Critical Audit MattersThe Disclosure and Consequences of U.S. Critical Audit Matters
2022-06-28
Authors
Jenna Burke; Rani Hoitash; Udi Hoitash; Summer (Xia) Xiao
Topics
Accounting + Oversight Critical Audit MattersIs Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees
2022-03-29
Authors
Ali Nickpour, Lasse Niemi, Hannu Ojala, Jani Saastamoinen
Topics
Accounting + Oversight Critical Audit MattersThe 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 MattersAre 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 MattersLitigation 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 MattersHave 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)