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AAER
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Results: 314

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
Strategic Earnings Announcement Timing and Fraud Detection
2022-01-10
Authors

Xin Cheng (Renmin University) Dan Palmon (Rutgers Business School) Yinan Yang (Southwestern University of Finance and Economics) Cheng Yin (Tsinghua University)

Topics
Audit + Compliance Financial Restatements
View Paper
Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?
2022-01-04
Authors

Brant Christensen (The University of Oklahoma & the Norwegian School of Economics) Roy Schmardebeck (The University of Tennessee) Timothy Seidel (Brigham Young University)

Topics
Audit + Compliance Financial Restatements
View Paper
Business Risks Resulting from Errors in the Financial Statements of Companies
2021-12-04
Authors

Elvira N. Borisova, Tatyana V. Bodrova, Elena V. Ivanova, Alexander M. Zarubetskiy, and Elena V. Zubareva

Topics
Audit + Compliance Financial Restatements
View Paper
The Economic Consequences of Ceasing Option Backdating
2021-12-04
Authors

Szu-fan Chen (The Hong Kong University of Science and Technology)

Topics
Audit + Compliance Financial Restatements
View Paper
Does Non-GAAP Reporting Change after Financial Restatements?
2021-11-30
Authors

Christian Sofilkanitsch (Paderborn University)

Topics
Audit + Compliance Financial Restatements
View Paper
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
View Paper
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
View Paper
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)
View Paper