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Results: 287

Does Non-GAAP Reporting Change after Financial Restatements?
2021-11-30
Authors

Christian Sofilkanitsch (Paderborn University)

Topics
Audit + Compliance Financial Restatements
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
2021-11-10
Authors

Oliver Binz (INSEAD) Robert Hills (Pennsylvania State University) Matthew Kubic (University of Texas at Austin)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Regulating via Social Media: Deterrence Effects of the SEC’s Use of Twitter
2021-11-01
Authors

Jinjie Lin (Yale School of Management)

Topics
Audit + Compliance Financial Restatements
The Impact of Workforce Health on Earnings Quality
2021-10-25
Authors

Truc (Peter) Do (University of Queensland)

Topics
Accounting Firms Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Do Firms Redact Information from Material Contracts to Conceal Bad News?
2021-10-21
Authors

Dichu Bao (Deakin University) Yongtae Kim (Santa Clara University) Lixin (Nancy) Su (Hong Kong Polytechnic University)

Topics
Audit + Compliance Financial Restatements
Earnings Myopia and Private Equity Takeovers
2021-09-08
Authors

Paul Hribar (University of Iowa) Todd D. Kravet (University of Connecticut) Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Financial Restatements
Direction When It’s Needed Most: Analysts’ Target Price Forecasts after Accounting Misstatements
2021-09-06
Authors

Daniel Street (Bucknell University)

Topics
Audit + Compliance Corporate + Legal Financial Restatements Litigation
Analyst Revenue Forecasts and Firm Revenue Misstatements
2021-09-05
Authors

Ting‐Chiao Huang (Monash University) Stephanie Hairston (Georgia Southern University)

Topics
Audit + Compliance Financial Restatements
Government Procurement and Wage Theft
2021-09-02
Authors

Justin Chircop (Lancaster University Management School) Monika Tarsalewska (University of Exeter Business School) Agnieszka Trzeciakiewicz (Hull University Business School)

Topics
Audit + Compliance Financial Restatements
Textual Analysis of Short-seller Research Reports, Stock Prices, and Real Investment
2021-08-16
Authors

Jules H. van Binsbergen (University of Pennsylvania) Xiao Han (University of London) Alejandro Lopez-Lira (University of Florida)

Topics
Audit + Compliance Financial Restatements