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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Uncategorized

Years

2023
2022
2021
2020
2019
2018
2017
2016
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2006
2005

Results: 301

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
Do IPOs Bear More Severe Legal Consequences of Accounting Misstatements?
2022-02-09
Authors

Biyu Wu

Topics
Audit + Compliance Corporate + Legal Financial Restatements Initial Public Offerings (IPO)
View Paper
Determinants and Career Consequences of Early Audit Partner Rotations
2022-02-07
Authors

Brandon Gipper, Luzi Hail, Christian Leuz

Topics
Accounting + Oversight Audit + Compliance Audit Fees Financial Restatements PCAOB Reports
View Paper
Audit Partner Volunteerism and Audit Quality
2022-02-05
Authors

Gus De Franco, Yuan Ji, Yinqi Zhang

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry
2022-02-01
Authors

Matthew S.Ege, Sarah B.Stuber

Topics
Audit + Compliance Financial Restatements Financial Services (OIA) Insurance Industry OIA (Other Independent Audits)
View Paper
Mandatory Audit Partner Rotations and Audit Quality in the United States
2022-01-28
Authors

Huan Kuang, Huimin Li, Matthew Sherwood, Robert Lowell Whited

Topics
Audit + Compliance Financial Restatements
View Paper
The Effect of Audit Firm Attributes on Audit Delay in the Presence of Financial Reporting Complexity
2022-01-21
Authors

Chu Chen, Hongmei Jia, Yang Xu, David Ziebart

Topics
Audit + Compliance Financial Restatements
View Paper