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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
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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
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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2005

Results: 121

Customer Satisfaction and Internal Control
2021-11-22
Authors

Ting Chen (University of Massachusetts Boston - College of Management) Xiaotao Kelvin Liu (Northeastern University - Accounting Group) Chi Wan (University of Massachusetts Boston - Department of Accounting and Finance) Yakun Wang (The Chinese University of Hong Kong, Shenzhen - School of Management and Economics)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
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)
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-09-13
Authors

Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments
2021-09-13
Authors

Trent Krupa (University of Connecticut)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Determinants and Consequences of Noncompliance with the 2013 COSO Framework
2021-08-02
Authors

Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)

Topics
Audit + Compliance COSO Internal Controls (ICFR - SOX 404)
Internal Control Quality: The Role of Critical Audit Matters Reporting
2021-07-08
Authors

Carol Callaway Dee (University of Colorado Denver) Bing Luo (San Francisco State University) Jing Zhang (University of Colorado Denver)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Trade Secret Protection and Firms’ Internal Transparency
2021-07-04
Authors

Ionela Andreicovici (Frankfurt School of Finance & Management) Sara Bormann (Goethe-University Frankfurt) Katharina Hombach (Carl von Ossietzky University of Oldenburg)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Blockchain Adoption and Accounting Information System: An Investigation of Challenges and Expected Value
2021-07-01
Authors

Wanyun Li (Australian National University) Wentao Ma (Australian National University)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
The Governance Role of Auditors: Evidence from Derivative Lawsuits
2021-05-26
Authors

Susan Shu (Boston College) Xu Li (The University of Hong Kong) Qian Xin (Harbin Institute of Technology Shen Zhen)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Information Quality and Workplace Safety
2021-03-02
Authors

Ole-Kristian Hope (University of Toronto) Danye Wang (New York University) Heng Yue (Singapore Management University) Jianyu Zhao (Central University of Finance and Economics)

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