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AAER
Accounting + Oversight
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Results: 149

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)
An Information-Event Perspective to CEO Performance Evaluation
2021-01-19
Authors

Sudarshan Jayaraman (University of Rochester) Xiaoxu Ling (Hong Kong Polytechnic University) Joanna S. Wu (University of Rochester) Yong Zhang (Hong Kong Polytechnic University)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
ICFR Challenges and Practices at Large US Public Companies: Evidence from Accounting Executives
2021-01-08
Authors

Eldar Maksymov (Arizona State University) Jeffrey S. Pickerd (The University of Mississippi) T. Jeffrey Wilks (Brigham Young University) Devin Williams (University of Illinois)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Internal Control over Financial Reporting and Corporate Environmental Performance
2020-12-14
Authors

Xin (Simba) Chang (Nanyang Technological University) Kangkang Fu (Hong Kong Baptist University) Yiwei Li (University of Essex, EBS) Xiu-Ye Zhang (Australian National University)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
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)