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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
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Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
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
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Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2022
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2020
2019
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2015
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2005

Results: 276

The Fast and the Circuitous: Semantic Progression as a Type of Disclosure Complexity
2022-05-06
Authors

Nicholas M. Guest, Jiawen Yan

Topics
Audit + Compliance Financial Restatements
Restatement Costs and Reporting Bias
2022-05-02
Authors

Marie Herly, Nikolaj Niebuhr Lambertsen

Topics
Audit + Compliance Financial Restatements
Corporate Misconduct and Earnings Restatements
2022-04-29
Authors

Stephanie Miller

Topics
Audit + Compliance Financial Restatements
Stepford Partners: Do Innate Gender-Related Differences Survive Isomorphic Processes?
2022-04-29
Authors

Marcus Doxey, Millie Hutton, Thomas J. Lopez

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
The Opportunity for Partner Industry Knowledge Sharing within Audit Offices and Audit Quality
2022-04-29
Authors

Paul N. Michas, Dan Russomanno, Meiling Zhao

Topics
Audit + Compliance Financial Restatements
Dividend Payment and Financial Restatement: US evidence
2022-04-25
Authors

Md. Borhan Uddin Bhuiyan, Fawad Ahmad

Topics
Audit + Compliance Audit Opinions Financial Restatements
The Road Not Taken: A Comparison of Accounting and Auditing Enforecement Releases and Securities Class Actions
2022-04-24
Authors

Jae Hwan Ahn

Topics
Audit + Compliance Financial Restatements
Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers
2022-04-20
Authors

Jaewoo Kim, Seyoung Park, Kyle Peterson, Ryan J. Wilson

Topics
Audit + Compliance Corporate + Legal Financial Restatements Internal Controls (ICFR - SOX 404) SEC Comment Letters
Fair Value Accounting Standards and Securities Litigation
2022-04-18
Authors

Musaib Ashraf, Dain C. Donelson, John M. McInnis, Richard Mergenthaler

Topics
Audit + Compliance Financial Restatements
The Accounting Financial Expertise of the Audit Committee Chair And Oversight Effectiveness
2022-04-18
Authors

Ganesh Krishnamoorthy, Liesbeth Bruynseels, Sander De Groote, Arnie Wright, Mathijs Van Peteghem

Topics
Audit + Compliance Audit Committees Audit Committees & Corporations Financial Restatements Quality of Reporting