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Results: 1,624

Do U.S. Firms Disguise Acquisitions to Avoid Taxes?
2021-03-09
Authors

Jeremiah Harris (Kent State University) William O'Brien (University of Illinois at Chicago)

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings Tax
Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision
2021-03-08
Authors

Thomas R. Kubick (University of Nebraska-Lincoln) Thomas C. Omer (University of Nebraska at Lincoln) Courtney Yazzie (The University of Kansas)

Topics
Audit + Compliance Audit Fees
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement
2021-03-08
Authors

Dain C. Donelson (University of Iowa) Antonis Kartapanis (Texas A&M University) John M. McInnis (University of Texas at Austin) Christopher G. Yust (Texas A&M University)

Topics
Audit + Compliance Financial Restatements
Should the SEC Allow Managers Discretion When Disclosing Risk Factors? Evidence from Peer Data Breaches and Cyber Risk Factors
2021-03-08
Authors

Musaib Ashraf (Michigan State University)

Topics
Audit + Compliance
The Efficacy of PCAOB Operational Decision Making
2021-03-05
Authors

James J. Blann (University of Arkansas) Tyler J. Kleppe (University of Kentucky) Jonathan E. Shipman (University of Arkansas)

Topics
Accounting + Oversight PCAOB Quality of Reporting
Everlasting Fraud
2021-03-02
Authors

Vivian W. Fang (University of Minnesota) Nan Li (University of Minnesota) Wenyu Wang (Indiana University) Gaoqing Zhang (University of Minnesota)

Topics
Audit + Compliance Financial Restatements
Generalist CEOs and Audit Pricing
2021-03-02
Authors

Zhiming Ma (Peking University) Rencheng Wang (Singapore Management University) Kaitang Zhou (Wuhan University)

Topics
Audit + Compliance Audit Fees Audit Opinions Going Concerns
Information Quality and Workplace Safety
2021-03-02
Authors

Ole-Kristian Hope (University of Toronto) Danye Wang (New York University) Heng Yue (Singapore Management University) Jianyu Zhao (Central University of Finance and Economics)

Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)
Using Economic Links between Firms to Detect Accounting Fraud
2021-03-02
Authors

Chenchen Li (University of Texas at Dallas) Ningzhong Li (University of Texas at Dallas) Frank Zhang (Yale School of Management)

Topics
Audit + Compliance Financial Restatements
Information Complementarities and the Dynamics of Transparency Shock Spillovers
2021-03-01
Authors

Shantanu Banerjee (Lancaster University) Sudipto Dasgupta (Chinese University of Hong Kong) Rui Shi (Lancaster University) Jiali Yan (University of Liverpool)

Topics
Regulation Oversight