Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Transparency Reports
Uncategorized

Years

2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

Results: 149

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
Exploring 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)

Topics
Internal Controls (ICFR - SOX 404)
Occurrence and Consequences of Surprise Internal Control Disclosures
2018-06-27
Authors

Hambisa Belina (Florida International University)

Topics
Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Do Non-GAAP Earnings Influence Real Activities and Accounting Choices?
2018-04-01
Authors

Henry Laurion (University of California, Berkeley)

Topics
Director & Officer Changes Internal Controls (ICFR - SOX 404)