Academic Citations
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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)