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Results: 287

Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors

Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
View Paper
Principal-Versus-Agent Considerations in Revenue Recognition
2022-04-01
Authors

Kai Du, Henock Louis, Shuyang Wang

Topics
Audit + Compliance Financial Restatements Revenue Recognition
View Paper
Third-Party Auditor Liability and Financial Restatements
2022-03-28
Authors

Ahmed Al-Hadi, Grantley Taylor, Mostafa Monzur Hasan, Baban Eulaiwi

Topics
Audit + Compliance Financial Restatements
View Paper
The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting
2022-03-22
Authors

Jane Barton, Brian Burnett, Katherine Gunny, Brian P. Miller

Topics
Audit + Compliance Financial Restatements
View Paper
Boards’ Reactions to Problems in Accounting for Income Taxes
2022-03-10
Authors

Adam J. Olson (University of Cincinnati, Department of Accounting) Paul Ordyna (University of Cincinnati)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
CEO Cultural Heritage and the Pricing of Audit Services
2022-03-01
Authors

Anh Pham, Mia Pham, Cameron Truong

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
The SEC’s September Spike: Regulatory Inconsistency with the Fiscal Year
2022-02-26
Authors

Dain C. Donelson, Matthew Kubic, Sara Toynbee

Topics
Audit + Compliance Financial Restatements
View Paper
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations
2022-02-25
Authors

Rebecca Files (The University of Texas at Dallas Naveen Jindal School of Management) Michelle Liu (New York Institute of Technology School of Management)

Topics
Audit + Compliance Financial Restatements
View Paper
Answers Without Questions
2022-02-18
Authors

Lili Dai, Ping Gong, Andrew B. Jackson, and Zihang Ryan Peng

Topics
Audit + Compliance Financial Restatements
View Paper
Interim CFO Successions: A Governance Failure or Strategic Succession Planning?
2022-02-16
Authors

Jason Bangert, E. Scott Johnson, Linda A. Myers, Roy Schmardebeck

Topics
Director & Officer Changes Disclosure Controls (SOX 302) Financial Restatements
View Paper