Academic Citations
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Results: 121
Impact of the Disclosure of Audit Engagement Partners on Audit Quality: Evidence from the USA
2019-02-14
Authors
Mai Dao (Department of Accounting - University of Toledo) Hongkang Xu (Accounting and Finance Department - University of Massachusetts, Dartmouth) Long Liu (Department of Economics - University of Texas at San Antonio)
Topics
Internal Controls (ICFR - SOX 404)Peer Group Choice and Chief Executive Officer Compensation
2019-02-11
Authors
David F. Larcker (Graduate School of Business Rock Center for Corporate Governance - Stanford University) Charles McClure (Booth School of Business - University of Chicago) Christina Zhu (The Wharton School - University of Pennsylvania)
Topics
Executive Compensation Financial Restatements Internal Controls (ICFR - SOX 404)Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors
Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))
Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment LettersExploring the Fraud Triangle’s Third Dimension: Rationalization as Revealed by Verbal and Visual Cues
2018-10-04
Authors
Pascale Lapointe-Antunes (Goodman School of Business- Brock University) Kevin Veenstra (DeGroote School of Business- McMaster University) Kareen Brown (Goodman School of Business- Brock University) Heather Li (Nanyang Business School- Nanyang Technological University)
Topics
Audit Fees Internal Controls (ICFR - SOX 404)Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality
2018-09-28
Authors
Brant E. Christensen Thomas C. Omer Marjorie K Shelley Paul A. Wong
Topics
Audit Committees Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)The Use and Characteristics of Component Auditors: Implications for U.S. Audits
2018-09-01
Authors
Jenna J. Burke (University of Colorado Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University)
Topics
Audit Fees Disclosure Controls (SOX 302) Financial Restatements Internal Controls (ICFR - SOX 404)Evidence of a Nonlinear Association Between Audit Office Provision of Non-Audit Services and Audit Quality
2018-08-30
Authors
Erik L. Beardsley (University of Notre Dame) Andrew Imdieke (University of Notre Dame) Thomas C. Omer (University of Nebraska-Lincoln)
Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)Higher Audit Quality and Higher Restatement Rates: An Examination of Big Four Auditee Restatements
2018-08-29
Authors
Stephen P. Rowe (University of Arkansas) Padmakumar Sivadasan (Tulane University)
Topics
Financial Restatements Internal Controls (ICFR - SOX 404)At the Intersection of Incentive and Opportunity: Institutional Investors and Informed Trading
2018-07-23
Authors
Cory A. Cassell (University of Arkansas) Tyler J. Kleppe (University of Arkansas) Andrew T. Pierce (University of Arkansas) Margaret E. Warren (University of Arkansas)
Topics
Internal Controls (ICFR - SOX 404)Corporate Governance and Internal Controls: A Case Study from Greece
2018-07-01
Authors
Andreas G. Koutoupis (University of the Aegean & Hellenic Open University) Evangelia Pappa (Panteion University of Social and Political Sciences, Greece)