Academic Citations
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Results: 1,840
Can Non-Audit Services from Shared Auditors in the Supply Chain Mitigate the Impact of the Bullwhip Effect on Investment Efficiency?
2022-08-26
Authors
Jengfang Chen; Woody Liao; Thomas W.Lin
Topics
OIA (Other Independent Audits)Cash Substitution and Deferred Consumption as Data Breach Harms.
2022-08-17
Authors
Lior Strahilevitz; Lisa Yao Liu
Topics
Accounting + Oversight CybersecurityClarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
2022-08-08
Authors
Luminita Enache; Paul A. Griffin; Rucsandra Moldovan
Topics
Audit + Compliance Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)Does PCAOB regulatory enforcement deter low quality audits?
2022-08-08
Authors
Phillip T. Lamoreaux; Michael J. Mowchan; Wei Zhang
Topics
Accounting + Oversight Audit + Compliance Financial Restatements PCAOB ReportsChanges in Accounting Estimates: An Update of Priors or an Earnings Management Strategy of “Llast Resort”?
2022-08-02
Authors
Philip Beaulieu, Louise Hayes, Lev Timoshenko
Topics
Accounting + Oversight Changes in Accounting EstimatesThe Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors
Andrew Belnap
Topics
Accounting + Oversight Audit + ComplianceCode of Ethics Quality and Audit Fees
2022-07-20
Authors
Hong Kim Duonga; Giorgio Gotti; Michael T.Stein; Anthony Chen
Topics
Audit + Compliance Audit FeesAuditor Distraction and Audit Quality
2022-07-18
Authors
Chengyee Janie Chang; Yutao Li; Yan Luo
Topics
Audit + Compliance Auditor Changes Auditor EngagementsAudit Committee Members’ Proximity to Corporate Headquarters and Audit Fees
2022-07-15
Authors
Maryam Firoozi; Michel Magnan
Topics
Audit + Compliance Audit FeesThe Impact of COVID-19 Lockdown on Audit Fees and Audit Delay: International Evidence
2022-07-15
Authors
Maretno A. Harjoto; Indrarini Laksmana