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Results: 138
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)Faultlines among Senior Executives, Internal Control and Corporate Disclosure
2021-02-27
Authors
Xiaotao Kelvin Liu (Northeastern University) Mathijs Van Peteghem (Maastricht University)
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)The Effect of Retaliation Costs on Employee Whistleblowing
2021-02-27
Authors
Jonas Heese (Harvard University - Business School) Gerardo Perez Cavazos (Harvard University - Business School)