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AAER
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
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Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
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Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Transparency Reports
Uncategorized

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2005

Results: 310

Earnings quality and board meeting frequency
2023-12-03
Authors

Nikos Vafeas; Adamos Vlittis

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
2023-11-30
Authors

Domenico Campa; Alberto Quagli; Paola Ramassa

Topics
Audit + Compliance Financial Restatements
View Paper
Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality
2023-11-28
Authors

Clement Chen; Zhenfeng Liu; Wenye Tang; Ling Tuo

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
Stuck in traffic: Do auditors price traffic congestion?
2023-11-16
Authors

Jie Hao; Viet Tuan Pham

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
Do ties still bind? Analyst behaviour after financial restatements
2023-10-05
Authors

Yi (Ava) Wu; Yu Flora Kuang; Gladys Lee; Kerui Zhai

Topics
Audit + Compliance Financial Restatements
View Paper
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
2023-08-10
Authors

Christian Gross; Alfred Wagenhofer; David Windisch

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
Internal Information Quality and Corporate Employment Decisions
2023-07-31
Authors

Ahrum Choi; Woo-Jong Lee; Yong Gyu Lee; Gaoguang Zhou

Topics
Audit + Compliance Financial Restatements
View Paper
“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality
2023-03-07
Authors

Kinsun Tam; Qiao Xu; Guy Fernando; Richard A. Schneibl

Topics
Audit + Compliance Financial Restatements
View Paper
Factors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach
2023-03-05
Authors

Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer

Topics
Audit + Compliance Financial Restatements
View Paper
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors

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