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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
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Audit Committees
Audit Committees & Corporations
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Audit Fees - Europe
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Auditor Changes - Europe
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Auditor Engagements - Europe
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
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Financial Restatements - Europe
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
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Key Audit Matters - Europe
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PCAOB Reports
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Reports
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SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2023
2022
2021
2020
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2005

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 Restatements
View Paper
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
View Paper
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
View Paper
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
View Paper
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