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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
Auditor Tenure
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
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

CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?
2019-10-22
Authors

Robert M. Bowen (University of San Diego and University of Washington) S. Jane Kennedy Jollineau (University of San Diego and University of Washington) Sarah C Lyon (University of San Diego) Shavin Malhotra (University of Waterloo) Pengcheng Zhu (University of San Diego)

Topics
Audit Fees Internal Controls (ICFR - SOX 404)
Don’t Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job
2019-09-14
Authors

Elizabeth N. Cowle (University of Arkansas) Stephen P. Rowe (University of Arkansas)

Topics
Audit + Compliance Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring
2019-09-01
Authors

Jeffrey Pittman (Memorial University of Newfoundland) Yuping Zhao (C.T. Bauer College of Business, University of Houston)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
2019-08-30
Authors

Musaib Ashraf (University of Arizona, Department of Accounting) Paul N. Michas (University of Arizona, Department of Accounting) Dan Russomanno (University of Arizona, Department of Accounting)

Topics
Internal Controls (ICFR - SOX 404)
Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions
2019-08-07
Authors

Ole-Kristian Hope (University of Toronto, Rotman School of Management) Haihao Lu (University of Waterloo)

Topics
Internal Controls (ICFR - SOX 404)
Internal Control Risk and Initial Audit Pricing
2019-08-01
Authors

Patricia Navarro (University of Nevada) Robin W. Roberts (University of Central Florida) Dana Wallace (University of Central Florida)

Topics
Internal Controls (ICFR - SOX 404)
Boards’ Reactions to Accounting for Income Tax Failures
2019-07-25
Authors

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

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees
2019-06-02
Authors

Mohamed Gaber (Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh) Samy Garas (Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh) Edward J. Lusk (Department of Accounting, School of Business and Economics - State University of New York (SUNY) at Plattsburgh)

Topics
Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Tax Function Influence: The Case of Power and Status
2019-06-01
Authors

Matthew Ege (Texas A&M University) Bradford Hepfer (Texas A&M University) John Robinson (Texas A&M University)

Topics
Internal Controls (ICFR - SOX 404)
Dynamics of Deterioration in Internal Control Reported under SOX 404
2019-03-09
Authors

Chunhua Chen (Shanghai Lixin University of Accounting and Finance) Tianze Li (School of Management - New York Institute of Technology-Vancouver) Ruiqing Shao (Shanghai Lixin University of Accounting and Finance) Steven Xiaofan Zheng (Department of Accounting and Finance - Asper School of Business - University of Manitoba)

Topics
Internal Controls (ICFR - SOX 404)