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Results: 138

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)
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)
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 Letters