Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

AAER
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
Transparency Reports
Uncategorized

Years

2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

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)
View Paper
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)
View Paper
Country-by-Country Disclosures and Firms’ Internal Information Environment
2023-11-10
Authors

Till Muenster; Christoph Watrin

Topics
Europe Internal Controls (ICFR - SOX 404)
View Paper
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)
View Paper
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)
View Paper
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)
View Paper
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)
View Paper
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)
View Paper
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)
View Paper
The Impact of CEO IT Ability on Bank Loan Terms
2022-10-11
Authors

Tracie S. Frost; Zhijian He; Jiwon Nam; Robert Pinsker

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper