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Results: 1,778

The Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality
2022-04-06
Authors

Daniel A. Bens, Cai Chen, Peter R. Joos

Topics
Audit + Compliance Audit Fees Corporate + Legal SEC Comment Letters
Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
2022-04-04
Authors

Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng

Topics
Audit + Compliance Director & Officer Changes Disclosure Controls (SOX 302)
Shareholder Litigation Rights and Corporate Payout Policy: Evidence from Universal Demand Laws
2022-04-04
Authors

Trung K. Do

Topics
Corporate + Legal Litigation
Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws
2022-04-01
Authors

Musaib Ashraf, John (Xuefeng) Jiang, Isabel Yanyan Wang

Topics
Accounting + Oversight Cybersecurity
Principal-Versus-Agent Considerations in Revenue Recognition
2022-04-01
Authors

Kai Du, Henock Louis, Shuyang Wang

Topics
Audit + Compliance Financial Restatements Revenue Recognition
Is Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees
2022-03-29
Authors

Ali Nickpour, Lasse Niemi, Hannu Ojala, Jani Saastamoinen

Topics
Accounting + Oversight Critical Audit Matters
SEC Compensation-related Comment Letters and Excess CEO Compensation
2022-03-29
Authors

WEIXIAO WANG, Lijuan Zhang, Mark David Wilson, Tejshree Kala

Topics
Corporate + Legal SEC Comment Letters
The Effect of Audit Quality on Organization Capital
2022-03-29
Authors

Andreas G. Georgantopoulos, Dimitris Konstantios, Georgios A. Papanastasopoulos

Topics
Audit + Compliance Audit Fees Auditor Changes
Third-Party Auditor Liability and Financial Restatements
2022-03-28
Authors

Ahmed Al-Hadi, Grantley Taylor, Mostafa Monzur Hasan, Baban Eulaiwi

Topics
Audit + Compliance Financial Restatements
Does Auditor Style Influence Non-GAAP Reporting?
2022-03-24
Authors

Frank Heflin (University of Georgia - J.M. Tull School of Accounting), Jacqueline Tan (University of Georgia - J.M. Tull School of Accounting), Karen Ton (Indiana University), Jasmine Wang (University of Virginia)

Topics
Non-GAAP