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Accounting + Oversight
Accounting Estimates
Accounting Firms
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Internal Controls (ICFR - SOX 404)
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Results: 1,624

Evolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report
2021-06-28
Authors

Camelia-Daniela Hategan (West University of Timisoara) Carmen-Mihaela Imbrescu (West University of Timisoara)

Topics
Europe
View Paper
Collective Reputations, Trust Premium, and Corporate Misconduct
2021-06-25
Authors

Konan Chan (National Chengchi Unversity) Tse-Chun Lin (The University of Hong Kong) De-Rong Kong (National Taiwan University)

Topics
Audit + Compliance
View Paper
The Information Quality of Complex Financial Reports: Evidence from Filing Returns and Insider Trades
2021-06-24
Authors

Hyun Woong (Daniel) Chang (University of North Texas) Scott Duellman (Saint Louis University) J. Philipp Klaus (Bentley University) Blair B. Marquardt (University of North Texas)

Topics
Audit + Compliance
View Paper
Do Investors Care Who Did the Audit? Evidence from Form AP
2021-06-22
Authors

Marcus Doxey (University of Alabama) James Lawson (Bucknell University) Thomas J. Lopez (University of Alabama) Quinn Thomas Swanquist (University of Alabama)

Topics
Accounting + Oversight PCAOB Quality of Reporting
View Paper
Proxy Advisory Firms and Corporate Shareholder Engagement
2021-06-22
Authors

Aiyesha Dey (Harvard Business School) Austin Starkweather (University of South Carolina) Joshua T. White (Vanderbilt University)

Topics
Audit + Compliance Financial Restatements
View Paper
The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk
2021-06-10
Authors

Tamara A. Lambert (Lehigh University) Bright Asante-Appiah (Lehigh University)

Topics
Audit + Compliance Audit Fees
View Paper
Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?
2021-06-03
Authors

Alexander Edwards (University of Toronto) Michelle Hutchens (University of Illinois) Anh Persson (University of Illinois at Urbana-Champaign)

Topics
Corporate + Legal Tax
View Paper
A Model to Assess the Relationship Between Management Opportunism and Auditor Reaction. Simulation on Financial Restatements and on a Sample of Brazilian Companies Listed on NYSE
2021-06-01
Authors

Adela Deaconu (Babes-Bolyai University) Camelia-Daniela Hategan (West University of Timisoara) Ioana Ciurdas (Babes-Bolyai University)

Topics
Accounting + Oversight AQRM
View Paper
Litigation Risk Management through Corporate Payout Policy
2021-05-27
Authors

Matteo P. Arena (Marquette University) Brandon Julio (University of Oregon)

Topics
Corporate + Legal Litigation
View Paper
The Governance Role of Auditors: Evidence from Derivative Lawsuits
2021-05-26
Authors

Susan Shu (Boston College) Xu Li (The University of Hong Kong) Qian Xin (Harbin Institute of Technology Shen Zhen)

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