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Results: 287

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 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)
Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals
2022-06-07
Authors

Clive S. Lennox University of Southern California

Topics
Audit + Compliance Audit Opinions Financial Restatements
Media Sentiment and Shareholder Litigation
2022-06-02
Authors

Richard A. Cazier University of North Texas Jianning Huang University of Memphis - Fogelman College of Business and Economics; Saint Francis Xavier University Jeff L. McMullin Indiana University - Kelley School of Business - Department of Accounting Fuzhao Zhou State University Of New York, Brockport

Topics
Audit + Compliance Corporate + Legal Financial Restatements
The Real Effects of Disclosure Regulation: Evidence from Mandatory CFO Compensation Disclosure
2022-05-31
Authors

Dichu Bao Deakin University Lixin (Nancy) Su Hong Kong Polytechnic University - School of Accounting and Finance Yong Zhang Hong Kong Polytechnic University

Topics
Audit + Compliance Audit Fees Financial Restatements
Do Managers Commit Wrongdoing When Investors Are Distracted?
2022-05-25
Authors

Daniel Neukirchen TU Dortmund University Gerrit Köchling TU Dortmund University Peter N. Posch TU Dortmund University

Topics
Audit + Compliance Financial Restatements
The Demand for Auditor Reputation: Evidence from a Structural Model
2022-05-20
Authors

Aiyong Zhu, Christopher Koch

Topics
Audit + Compliance Auditor Changes Auditor Engagements Financial Restatements
Labor Costs of Implementing New Accounting Standards
2022-05-15
Authors

Luminita Enache, Zhongwei Huang, Rucsandra Moldovan, Anup Srivastava

Topics
Audit + Compliance Audit Fees Financial Restatements
The Effect of Individual Auditor Quality on Audit Outcomes: Opening the Black Box of Audit Quality
2022-05-11
Authors

Derrald Stice, Han Stice, Roger White

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