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Academic Citations

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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)
Coronavirus
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
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

Years

2021
2020
2019
2018
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2005

Results: 10

Evolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report
2021-06-28
Authors

Camelia-Daniela Hategan (West University of Timisoara) Carmen-Mihaela Imbrescu (West University of Timisoara)

Topics
Europe
Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting
2021-05-18
Authors

Jeff Zeyun Chen (Texas Christian University) Anastasios Elemes (ESSEC Business School) Ole-Kristian Hope (University of Toronto) Aaron Yoon (Northwestern University)

Topics
Audit Fees Auditor Changes Europe Key Audit Matters
The Measurement of Audit Quality in the Netherlands: A Practical Note
2021-03-10
Authors

Tjibbe Bosman (Business School of the University, Amsterdam)

Topics
Audit Opinions Europe Financial Restatements Going Concerns
Auditing in the Time of COVID – The Impact of COVID-19 on Auditing in New Zealand and Subsequent Reforms
2021-03-01
Authors

David Hay (University of Auckland Business School) Karen Shires (PwC, Oslo, Norway) Debbie Van Dyk (University of Auckland Business School)

Topics
Audit Opinions Coronavirus Europe Going Concerns
Corporate Misconduct and the Impact of Market Forces, Regulatory Change, and Auditor-Provided Services
2021-01-27
Authors

Christian Friedrich (Technical University Darmstadt)

Topics
Europe
Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement
2020-11-20
Authors

Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)

Topics
Audit + Compliance Audit Fees Europe Financial Restatements
Determinants and Consequences of Tax-Related Key Audit Matters
2020-10-29
Authors

Dan Lynch (University of Wisconsin) Aaron Mandell (University of Wisconsin) Linette M. Rousseau (University of Wisconsin)

Topics
Europe Key Audit Matters
Audit Partner Style in Key Audit Matter Reporting Decisions
2020-07-07
Authors

Linette M. Rousseau (University of Wisconsin - Madison) Karla M. Zehms (University of Wisconsin - Madison)

Topics
Europe Key Audit Matters
The Effect of Mandatory Audit Firm Rotation on Audit Quality, Audit Fees and Audit Market Concentration: Evidence from India
2019-03-26
Authors

R. Narayanaswamy (Indian Institute of Management) Kannan Raghunandan (Florida International University)

Topics
Europe Market Share
Audit Market Dynamics and Auditors’ Remuneration of Listed Companies In East Africa
2018-09-07
Authors

Albert Richards Otete (University Institute for European and International Studies)

Topics
Europe Market Share