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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
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
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
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
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
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2023
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2021
2020
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2005

Results: 15

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
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper