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Accounting + Oversight
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Results: 1,659

Litigation and Information Effects on Private Sales of Securities
2021-08-11
Authors

Onur Bayar (University of Texas at San Antonio) Ioannis V. Floros (University of Wisconsin) Yini Liu (University of Western Ontario) Juan Mao (University of Texas at San Antonio)

Topics
Corporate + Legal Litigation
View Paper
Auditor Independence: Evidence on Non-Audit Fees, Firm Financial Health and Investors’ Perceptions of Earnings
2021-08-06
Authors

Anthony C. Ng (Deakin University) Ferdinand A Gul (Deakin University) Zabihollah Rezaee (University of Memphis)

Topics
Audit + Compliance Audit Fees
View Paper
Determinants and Consequences of Noncompliance with the 2013 COSO Framework
2021-08-02
Authors

Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)

Topics
Audit + Compliance COSO Internal Controls (ICFR - SOX 404)
View Paper
Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?
2021-08-02
Authors

Sarini Azizan (Universiti Sains Malaysia) Greg Shailer (The Australian National University)


View Paper
Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline
2021-08-01
Authors

Bei Dong (University of South Florida) Jonathan Nash (University of New Hampshire) Le Emily Xu (University of New Hampshire)

Topics
Audit + Compliance Audit Fees Audit Opinions
View Paper
The Role of Timing and Management’s Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls
2021-07-24
Authors

Andy Imdieke (University of Notre Dame)

Topics
Audit + Compliance
View Paper
Audit Committee Meetings and the Timeliness of Misstatement Disclosure
2021-07-18
Authors

Johnathon Cziffra (University of New Brunswick) Zvi Singer (HEC Montreal) Jing Zhang (University of Colorado Denver)

Topics
Audit + Compliance Financial Restatements
View Paper
Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies
2021-07-16
Authors

Joe López-Vilaró (University of Arkansas) Caleb Rawson (University of Arkansas) Stephen P. Rowe (University of Arkansas)


View Paper
Understanding the Asset Growth Anomaly
2021-07-14
Authors

James O'Donovan (City University of Hong Kong)

Topics
Audit + Compliance Financial Restatements
View Paper
Shareholder Ratification of Auditors After PCAOB Censures
2021-07-11
Authors

Paul Tanyi (University of North Carolina) Dasaratha Rama (Florida International University) Kannan Raghunandan (Florida International University)

Topics
Audit + Compliance
View Paper