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Topics

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
COSO
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
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
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Results: 1,778

Factors Determining Z-score and Corporate Failure in Malaysian Companies
2022-03-23
Authors

Nurul Izzaty Hasan, ah Azhar, Norziana Lokman, Md. Mahmudul Alam, Jamaliah Said

Topics
Bankruptcies Corporate + Legal
View Paper
Stock Buyback Motivations and Consequences: A Literature Review
2022-03-22
Authors

Alvin Chen, Olga Obizhaeva

Topics
Audit + Compliance Audit Fees Red Flags
View Paper
The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting
2022-03-22
Authors

Jane Barton, Brian Burnett, Katherine Gunny, Brian P. Miller

Topics
Audit + Compliance Financial Restatements
View Paper
Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Quality
2022-03-21
Authors

Linette M. Rousseau

Topics
Europe Key Audit Matters - Europe
View Paper
Auditee’s Payout Policies: Does Audit Quality Matter?
2022-03-17
Authors

Mohammad Hendijani Zadeh

Topics
Audit + Compliance
View Paper
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
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