Academic Citations
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Results: 305
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 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
Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)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 RestatementsUnraveling 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 RestatementsAnswers Without Questions
2022-02-18
Authors
Lili Dai, Ping Gong, Andrew B. Jackson, and Zihang Ryan Peng
Topics
Audit + Compliance Financial RestatementsInterim 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 RestatementsDo 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)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 ReportsAudit Partner Volunteerism and Audit Quality
2022-02-05
Authors
Gus De Franco, Yuan Ji, Yinqi Zhang