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AAER
Accounting + Oversight
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Results: 314

Corporate Misconduct and Earnings Restatements
2022-04-29
Authors

Stephanie Miller

Topics
Audit + Compliance Financial Restatements
View Paper
Dividend Payment and Financial Restatement: US evidence
2022-04-25
Authors

Md. Borhan Uddin Bhuiyan, Fawad Ahmad

Topics
Audit + Compliance Audit Opinions Financial Restatements
View Paper
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