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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Engagements - Europe
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Auditor Tenure
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
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
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Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
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Quality of Reporting
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Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
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Results: 133

Audit Fees and Pricing Strategy: Do Restatements of Internal Control Reports and Earnings Matter
2022-03-16
Authors

Alexandros Garefalakis, Christos Lemonakis, Panagiotis Ballas, Vassiliki Balla

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Boards’ Reactions to Problems in Accounting for Income Taxes
2022-03-10
Authors

Adam J. Olson (University of Cincinnati, Department of Accounting) Paul Ordyna (University of Cincinnati)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
CEO Cultural Heritage and the Pricing of Audit Services
2022-03-01
Authors

Anh Pham, Mia Pham, Cameron Truong

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