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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Firm Events
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
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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 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
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2022
2021
2020
2019
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2005

Results: 294

Options Trading and Earnings Management: Evidence from the Penny Pilot Program
2022-09-16
Authors

Qing Hao (Grace); Keming Li

Topics
Audit + Compliance Financial Restatements
Insider Filing Violations and Illegal Information Delay
2022-09-09
Authors

Brandon N. Cline; Caleb Houston

Topics
Audit + Compliance Financial Restatements
Tax-Related Restatements and Tax Avoidance Behavior
2022-09-07
Authors

Mollie T. Adams, Kerry K. Inger, Michele D. Meckfessel, John J. Maher

Topics
Audit + Compliance Financial Restatements
Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors

Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang

Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB Reports
Is Artificial Intelligence Improving the Audit Process?
2022-07-07
Authors

Anastassia Fedyk; James Hodson; Natalya Khimich; Tatiana Fedyk

Topics
Audit + Compliance Audit Fees Financial Restatements
The Impact of Financial Restatement on Reported Data Security Breach
2022-07-05
Authors

Jin Li, School of Management, Xi'an Jiaotong University Tong Zhang, School of Management, Xi'an Jiaotong University Shen Xu, Department of Accounting, School of Management, Huazhong University of Science & Technology

Topics
Audit + Compliance Financial Restatements
Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality
2022-06-28
Authors

Matthew Ege, Young Hoon Kim, Dechun Wang

Topics
Audit + Compliance Financial Restatements
The Invisible Hand in the Dark: The Disciplinary Effect of Dark Pools on Firm Overinvestment
2022-06-28
Authors

Mengdie Deng, Tse-Chun Lin, Jiayu Zhou

Topics
Audit + Compliance Financial Restatements
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity Across Audit Clients: A New Form of Knowledge Spillover?
2022-06-14
Authors

Jong Chool Park University of South Florida - School of Accountancy Thomas Joseph Smith University of South Florida James Whitworth University of South Florida

Topics
Audit + Compliance Financial Restatements
Corporate Culture and Financial Reporting Quality
2022-06-08
Authors

Avishek Bhandari University of Wisconsin Whitewater Babak Mammadov Clemson University - School of Accountancy & Legal Studies Maya Thevenot Florida Atlantic University Hamid Vakilzadeh University of Wisconsin - Whitewater - College of Business and Economics

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)