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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
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Audit Committees
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Uncategorized

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2005

Results: 135

The Effect of Board Governance and Internal Control on Investment Efficiency
2020-08-01
Authors

Andrey Simonov (University of Hawaii)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Accounting Quality and Alliance Contract Provisions
2020-07-01
Authors

Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)

Topics
Accounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)
Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
2020-07-01
Authors

Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)

Topics
Accounting + Oversight Internal Controls (ICFR - SOX 404)
Essays on the Role of Social Networks and Social Capital in Accounting and Finance
2020-06-23
Authors

Mansoor Afzali (Hanken School of Economics)

Topics
Internal Controls (ICFR - SOX 404)
Bank Regulation/Supervision and Bank Auditing
2020-06-11
Authors

Al (Aloke) Ghosh (UNC Charlotte) Henry Jarva (Aalto University, School of Business) Stephen G. Ryan (New York University, Leonard N. Stern School of Business)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Internal Control Quality and Bank Risk-Taking and Performance
2020-06-06
Authors

Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University) cyust@mays.tamu.edu

Topics
Internal Controls (ICFR - SOX 404)
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies
2020-04-28
Authors

Yu Flora Kuang (The University of Melbourne) Gladys Lee (The University of Melbourne) Bo Qin (The University of Melbourne)

Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
The Influence of Audit Committee Expertise on Firms’ Internal Controls: Evidence from Mergers and Acquisitions
2020-04-01
Authors

Mikhail Sterin (Texas State University)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404
2020-04-01
Authors

Bei Dong (University of South Florida) Stefanie L. Tate (University of Massachusetts Lowell) Le Emily Xu (University of New Hampshire)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality
2020-01-23
Authors

William M. Docimo (University of Pittsburgh) Joshua L. Gunn (University of Pittsburgh) Chan Li (University of Kansas) Paul N. Michas (University of Arizona)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)