Academic Citations
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Results: 1,753
To Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion
2022-04-15
Authors
Keval Amin, Linda A. Myers, Justin Short
Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)Do Blockades to PCAOB Inspections Suggest Lower Audit Quality? The Case of Chinese Companies Listed in the U.S.
2022-04-14
Authors
Gopal V. Krishnan, Yanru Yang, Zhongze Li
Topics
Audit + Compliance Audit Fees Internal Controls (ICFR - SOX 404)Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors
Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe
Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment LettersAuditors’ Cybersecurity Breach Experience on Non-Breached Clients’ Audit Fees
2022-04-12
Authors
He Li, Feiqi Huang, Zhengjie Sun, Tawei (David) Wang
Topics
Accounting + Oversight CybersecurityJudicial Hellholes and Other Differential Characteristics: Is State-Level Legal Risk Reflected in Audit Fee Pricing?
2022-04-12
Authors
James C. Hansen, Susan M. Murray, Sang Hyun Park, Nari Shin
Topics
Audit + Compliance Audit FeesThe Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality
2022-04-06
Authors
Daniel A. Bens, Cai Chen, Peter R. Joos
Topics
Audit + Compliance Audit Fees Corporate + Legal SEC Comment LettersThe Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown
2022-04-06
Authors
Tracy Gu, Yiqi Jiang, Dan A. Simunic
Topics
Accounting + Oversight Audit Opinions PCAOB ReportsMultiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
2022-04-04
Authors
Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng
Topics
Audit + Compliance Director & Officer Changes Disclosure Controls (SOX 302)Shareholder Litigation Rights and Corporate Payout Policy: Evidence from Universal Demand Laws
2022-04-04
Authors
Trung K. Do
Topics
Corporate + Legal LitigationAre There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws
2022-04-01
Authors
Musaib Ashraf, John (Xuefeng) Jiang, Isabel Yanyan Wang