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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
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Audit + Compliance
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Results: 149

Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness
2024-02-04
Authors

Dong Drew Li; Wenguang Lin; Pei-Yu Sun; Yunshu Tang; Zheng Cheng

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Internal control opinion shopping: Does initial audit fee discounting matter?
2024-02-01
Authors

Wu-Po Liu; Hua-Wei Huang

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Internal performance measures and earnings management: evidence from segment earnings
2024-01-01
Authors

Christian Gross; Alfred Wagenhofer; David Windisch

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?
2023-12-31
Authors

Ronen Gal-Or; Michelle Harding; Vic Naiker; Divesh Sharma

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