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Results: 145
Earnings quality and board meeting frequency
2023-12-03
Authors
Nikos Vafeas; Adamos Vlittis
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality
2023-11-28
Authors
Clement Chen; Zhenfeng Liu; Wenye Tang; Ling Tuo
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)Country-by-Country Disclosures and Firms’ Internal Information Environment
2023-11-10
Authors
Till Muenster; Christoph Watrin
Topics
Europe Internal Controls (ICFR - SOX 404)Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?
2023-08-18
Authors
Hambisa Belina; K. Raghunandan; Dasaratha V. Rama
Topics
Accounting + Oversight Audit + Compliance Audit Fees Audit Firm Events Audit Opinions Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
2023-08-10
Authors
Christian Gross; Alfred Wagenhofer; David Windisch
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)The Two Sides of Corporate Social Responsibility and the Quality of Internal Control Audit Opinions
2023-08-04
Authors
Belen Blanco; Encarna Guillamón-Saorín; Andrés Guiral
Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)Earnings Announcement Content as a Signal of Reliability
2023-08-01
Authors
Scott Seavey; Neal M. Snow; James Whitworth
Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)Does Corporate Social Responsibility Affect the Timeliness of Audited Financial Information? Evidence from “100 Best Corporate Citizens”
2023-01-17
Authors
Ebenezer K. Lamptey; Jin Dong Park; Isaac Bonaparte
Topics
Audit + Compliance Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)Firm Culture and Internal Control System
2022-11-06
Authors
Margaret A. Abernethy; Wei Li; Yunyan Zhang; Hanzhong Shi
Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)The Impact of CEO IT Ability on Bank Loan Terms
2022-10-11
Authors
Tracie S. Frost; Zhijian He; Jiwon Nam; Robert Pinsker