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Results: 1,806

Do Managers Commit Wrongdoing When Investors Are Distracted?
2022-05-25
Authors

Daniel Neukirchen TU Dortmund University Gerrit Köchling TU Dortmund University Peter N. Posch TU Dortmund University

Topics
Audit + Compliance Financial Restatements
View Paper
CEO Facial Trustworthiness and Corporate Governance
2022-05-23
Authors

Wenjie Bi, Yujie Wang, Yi Xiang, Feida Zhang

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)
View Paper
The Demand for Auditor Reputation: Evidence from a Structural Model
2022-05-20
Authors

Aiyong Zhu, Christopher Koch

Topics
Audit + Compliance Auditor Changes Auditor Engagements Financial Restatements
View Paper
The Effect of Small Audit Firms’ Failure to Remediate the PCAOB’s Quality Control Criticisms on Audit Market Segmentation
2022-05-20
Authors

Melissa Carlisle, Wei Yu, Bryan K.Church

Topics
Accounting + Oversight PCAOB Reports
View Paper
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality
2022-05-19
Authors

Elizabeth N. Cowle, Ryan Decker, Stephen P. Rowe

Topics
Audit + Compliance Audit Fees Audit Opinions Auditor Changes Reports
View Paper
Stressed About Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes
2022-05-18
Authors

Babak Mammadov, Avishek Bhandari

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)
View Paper
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
2022-05-16
Authors

Shannon Chen, Matthew Erickson, Michelle Harding, Bridget Stomberg, Junwei Xia

Topics
Audit + Compliance Corporate + Legal Internal Controls (ICFR - SOX 404) SEC Comment Letters
View Paper
Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach
2022-05-16
Authors

Diana Choi, Sehwa Kim, Xue Wang

Topics
Revenue Recognition
View Paper
Labor Costs of Implementing New Accounting Standards
2022-05-15
Authors

Luminita Enache, Zhongwei Huang, Rucsandra Moldovan, Anup Srivastava

Topics
Audit + Compliance Audit Fees Financial Restatements
View Paper
The Effect of Individual Auditor Quality on Audit Outcomes: Opening the Black Box of Audit Quality
2022-05-11
Authors

Derrald Stice, Han Stice, Roger White

Topics
Audit + Compliance Audit Fees Financial Restatements Going Concerns Internal Controls (ICFR - SOX 404)
View Paper