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Results: 1,899

Earnings String Breaks, Accounting Litigation Risk and Audit Fees
2023-08-10
Authors

Dahlia Robinson; Thomas Smith; James Devin Whitworth; Yiyang Zhang

Topics
Corporate + Legal Litigation
Impact of Audit Committee Social Capital on the Adoption of COSO 2013
2023-08-04
Authors

Nusrat Farah; Md Shariful Islam; Amanuel Tadesse; William McCumber

Topics
Audit + Compliance Audit Committees
The Two Sides of Corporate Social Responsibility and the Quality of Internal Control Audit Opinions
2023-08-04
Authors

Belen Blanco; Encarna Guillamón-Saorín; Andrés Guiral

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Are activist hedge funds good business advisors?
2023-08-01
Authors

Luc Desrousseaux

Topics
Corporate + Legal Shareholder Activism
Earnings Announcement Content as a Signal of Reliability
2023-08-01
Authors

Scott Seavey; Neal M. Snow; James Whitworth

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Examining Auditors’ Ability to Evaluate the Reasonableness of Fair Value Estimates
2023-08-01
Authors

Sabrina Gong, Yamin Hao, Nam Ho

Topics
Audit + Compliance Auditor Engagements
Internal Information Quality and Corporate Employment Decisions
2023-07-31
Authors

Ahrum Choi; Woo-Jong Lee; Yong Gyu Lee; Gaoguang Zhou

Topics
Audit + Compliance Financial Restatements
The Economic Impact of Interim CEOs: The Case of Tax Avoidance
2023-07-28
Authors

Yangmei Wang; Kirsten A. Cook; Tao Ma

Topics
Corporate + Legal Tax
The Influence of Increased Financial Flexibility on Small Accounting Firms’ Public Audit Client Portfolios: Evidence from the Paycheck Protection Program
2023-07-27
Authors

Yuzhou Chen; Stuart M. Dearden; Timothy A. Seidel

Topics
Audit + Compliance Auditor Changes
The effect of disclosure committees on non-GAAP reporting quality
2023-07-18
Authors

Jie Hao

Topics
Corporate + Legal SEC Comment Letters