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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
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Audit Fees - Europe
Audit Firm Events
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Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Critical Audit Matters
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Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
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Financial Restatements - Europe
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Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
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Key Audit Matters - Europe
Late Filings
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PCAOB Reports
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SEC
SEC Comment Letters
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Tax
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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)
View Paper
Cash Substitution and Deferred Consumption as Data Breach Harms.
2022-08-17
Authors

Lior Strahilevitz; Lisa Yao Liu

Topics
Accounting + Oversight Cybersecurity
View Paper
Clarification 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)
View Paper
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 Reports
View Paper
Changes 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 Estimates
View Paper
The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment
2022-07-27
Authors

Andrew Belnap

Topics
Accounting + Oversight Audit + Compliance
View Paper
Code of Ethics Quality and Audit Fees
2022-07-20
Authors

Hong Kim Duonga; Giorgio Gotti; Michael T.Stein; Anthony Chen

Topics
Audit + Compliance Audit Fees
View Paper
Auditor Distraction and Audit Quality
2022-07-18
Authors

Chengyee Janie Chang; Yutao Li; Yan Luo

Topics
Audit + Compliance Auditor Changes Auditor Engagements
View Paper
Audit Committee Members’ Proximity to Corporate Headquarters and Audit Fees
2022-07-15
Authors

Maryam Firoozi; Michel Magnan

Topics
Audit + Compliance Audit Fees
View Paper
The Impact of COVID-19 Lockdown on Audit Fees and Audit Delay: International Evidence
2022-07-15
Authors

Maretno A. Harjoto; Indrarini Laksmana

Topics
Audit + Compliance Audit Fees
View Paper