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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
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Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
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Regulation Oversight
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
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Results: 1,753

Audit Fees and Pricing Strategy: Do Restatements of Internal Control Reports and Earnings Matter
2022-03-16
Authors

Alexandros Garefalakis, Christos Lemonakis, Panagiotis Ballas, Vassiliki Balla

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
Boards’ Reactions to Problems in Accounting for Income Taxes
2022-03-10
Authors

Adam J. Olson (University of Cincinnati, Department of Accounting) Paul Ordyna (University of Cincinnati)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
Do Over-Conservative Going Concern Audit Opinions Exist? Evidence From the Prediction Model Approach
2022-03-02
Authors

Chun-Chan Yu; Hua-Wei Huang; Ya-Chih Yang; Anxuan Xie

Topics
Audit + Compliance Audit Opinions Going Concerns
View Paper
CEO Cultural Heritage and the Pricing of Audit Services
2022-03-01
Authors

Anh Pham, Mia Pham, Cameron Truong

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
View Paper
Do Over-Conservative Going Concern Audit Opinions Exist? Evidence from the Prediction Model Approach
2022-03-01
Authors

Chun-ChanYua, Hua-Wei Huang, Ya-Chih Yang, Anxuan Xie

Topics
Audit + Compliance Audit Opinions
View Paper
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
2022-03-01
Authors

Karen Ton

Topics
Audit + Compliance Audit Opinions
View Paper
Regulatory Scrutiny of Mutual Fund Disclosures
2022-02-28
Authors

Kai Du (Pennsylvania State University), Shuyang Wang (Northeastern University)

Topics
Audit + Compliance Audit Opinions Funds + Securities Mutual Funds
View Paper
The SEC’s September Spike: Regulatory Inconsistency with the Fiscal Year
2022-02-26
Authors

Dain C. Donelson, Matthew Kubic, Sara Toynbee

Topics
Audit + Compliance Financial Restatements
View Paper
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations
2022-02-25
Authors

Rebecca Files (The University of Texas at Dallas Naveen Jindal School of Management) Michelle Liu (New York Institute of Technology School of Management)

Topics
Audit + Compliance Financial Restatements
View Paper
Answers Without Questions
2022-02-18
Authors

Lili Dai, Ping Gong, Andrew B. Jackson, and Zihang Ryan Peng

Topics
Audit + Compliance Financial Restatements
View Paper