Academic Citations
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Results: 301
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 RestatementsNot 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 LettersFair Value Accounting Standards and Securities Litigation
2022-04-18
Authors
Musaib Ashraf, Dain C. Donelson, John M. McInnis, Richard Mergenthaler
Topics
Audit + Compliance Financial RestatementsThe 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 ReportingInnovations 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 LettersPrincipal-Versus-Agent Considerations in Revenue Recognition
2022-04-01
Authors
Kai Du, Henock Louis, Shuyang Wang
Topics
Audit + Compliance Financial Restatements Revenue RecognitionThird-Party Auditor Liability and Financial Restatements
2022-03-28
Authors
Ahmed Al-Hadi, Grantley Taylor, Mostafa Monzur Hasan, Baban Eulaiwi
Topics
Audit + Compliance Financial RestatementsThe 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 RestatementsBoards’ 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)CEO Cultural Heritage and the Pricing of Audit Services
2022-03-01
Authors
Anh Pham, Mia Pham, Cameron Truong