Audit Analytics academic citations

Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting

2024-12-01

Authors: Heba Abdel-Rahim, Dana Hollie, Shaokun Yu (Carol)

Topics

ESG disclosurescritical audit matters (CAMs)key audit matters (KAMs)audit riskaudit procedures

A Study of Female Presence in the Audit Process on Audit Quality

2024-12-01

Authors: Kevin J. Sun, Joseph H. Zhang

Topics

audit partneraudit qualityinternal controlsgender

Governance, Performance, and Compensation in Nonprofit Organizations: A Review of Recent Empirical Nonprofit Research

2024-12-01

Authors: Nancy Chun Feng, Janet S. Greenlee

Topics

nonprofit governanceperformance and compensationnonprofit empirical research

An Examination of the Effects of Component Auditor Disclosures on Audit Quality and Audit Fees

2024-11-22

Authors: Juan Mao, Mary S. Stone, Gopal V. Krishnan, Jing Zhang

Topics

component auditorDisclosureaudit qualityaudit fees

Do Foreign Directors Import their Backgrounds into the Boardroom? Evidence Based on Legal Origin

2024-11-22

Authors: Madison borrelli, Douglas J. Cumming, Melissa B. Frye, Ann Marie Whyte

Topics

Foreign directorsaccounting qualityearnings restatementsCEO turnover

Digital Human Capital and Management Decision-Making: Evidence from Management Earnings Forecasts

2024-11-21

Authors: Ran An, Feng Tian, Sean Xu

Topics

digital technologieshuman capitalforecasting abilitymanagement forecast accuracy

Internal and External Social Capital of Big 4 Audit Offices

2024-11-19

Authors: Eddy Cardinaels, Eunice S. Khoo, Yu Flora Kuang, Gladys Lee, Bo Qin

Topics

social capitalaudit qualityfinancial reporting quality

Do Analysts’ Gross Margin Forecasts Influence Manager’s Decisions to Recognize Inventory Losses?

2024-11-18

Authors: Nusrat Jahan, Padmakumar Sivadasan

Topics

Gross margin forecastsinventory write-downabnormal inventory buildup

Market-Based Incentives for Optimal Audit Quality

2024-11-15

Authors: Andrew Acito, Amir Amel-Zadeh, James Anderson, William L. Anderson, Daniel Aobdia, Francois Brochet, Huaizhi Chen, Jonathan Fluharty-Jaidee, Martin C. Schmalz, Martin C. Schmalz, Manyun Tang, Scott J. Wang

Topics

Audit QualityAudit RegulationAbnormal ReturnsInspection Report

Pay Disparity and Financial Reporting Behavior: A Tournament Theory Perspective

2024-11-14

Authors: Wanying Jiang, Joe Johnston, Tianpei Li, Stephanie Walton

Topics

Financial Reporting SimilarityPay Disparity

The Role of Managerial Ability in Bribery and Operational Performance: Evidence from FCPA Violations

2024-11-14

Authors: Adam W. Du Pon, Andrea M. Scheetz, Zhenyu Zhang

Topics

Managerial AbilityCorruptionBriberyForeign Corrupt Practices Act (FCPA)Sales Targets

Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status

2024-11-14

Authors: Brian M. Burnett, Bjørn N. Jørgensen, Troy J. Pollard

Topics

audit feescorporate governancefinancial reportingforeign private issuerglobal regulation

Do Credit Ratings Reflect Private Information about SEC Investigations?

2024-11-13

Authors: Samuel B. Bonsall, IV, John B. Donovan, Eric R. Holzman, Xue Wang, Daniel G. Yang

Topics

credit ratingsSEC investigationsfinancial misconduct

Reading News Headlines: A Value-Added Approach to Going Concern Assessments

2024-11-12

Authors: Miklos Vasarhelyi, Deniz Applebaum, Huijue Kelly Duan, Hanxin Hu, Ting Sun

Topics

going concernaudit opinionsMachine Learning

Nominal Rigidities, Earnings Manipulation, and Securities Regulation

2024-11-11

Authors: Erica X. N. Li, Pengfei Wang, Jin Xie, Ji Zhang

Topics

Restatements

Insights from Auditors' Disclosures of How They Addressed Critical Audit Matters

2024-11-11

Authors: Zhuoli Axelton, Jeffrey Gramlich, Brandon Szerwo

Topics

critical audit mattersaudit proceduresaudit qualityfinancial reporting credibility

Do Audit Partners Exhibit Hometown Bias?

2024-11-08

Authors: Yuzhou Chen, Timothy A. Seidel, Ally Zimmerman

Topics

home biasplace identityaudit partnersauditor leniency

The relation between Auditors and Auditees: how does the Regulator affect that relation under SOX?

2024-11-07

Authors: Jan Bouwens

Topics

internal controlsSOX

PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?

2024-11-07

Authors: Clive S. Lennox, Chan Li, Patience Constance

Topics

PCAOBMisstatements

Revisiting ""Truth in Securities Revisited"" The SEC Disclosure Regime in the New Millennium

2024-11-05

Authors: J. Robert Brown

Topics

SEC disclosure

The Relationship Between Restatements and Key Audit Matters in the Context of Business Combinations

2024-11-04

Authors: Charalampos Brilakis, Efthimios Demirakos

Topics

RestatementsKey Audit MattersBusiness CombinationsLondon Stock Exchange

Does the Ethical Distance between Group Audit Participants Matter for Earnings Quality and Audit Fees?

2024-11-02

Authors: Joost Impink, Alex Lyubimov, Ashna Prasad

Topics

Group auditsComponent auditorEthical distanceEarnings qualityaudit fees

iXBRL Adoption and the Pricing of Audit Services

2024-11-01

Authors: Xu Cheng (Joyce), Adi Masli, Stephanie Walton, Mengmeng Wang, Yiyang Zhang

Topics

inline XBRLaudit feeaudit qualityrisk premium

Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?

2024-11-01

Authors: Dharmendra Naidu, Kumari Ranjeeni

Topics

financial reporting qualitysupply contractpurchase obligationbargaining powerrestatements

Errors in the Auditor’s Report—A Teaching Case

2024-11-01

Authors: Kelsey R. Brasel, Michelle A. Draeger, Eric T. Rapley

Topics

auditor’s reportauditing standards

Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?

2024-11-01

Authors: Ahrum Choi, Sunhwa Choi, Jaeyoon Yu

Topics

audit partneraudit pricingaudit qualityinternal competition

Borrower-Lender Cross-Ownership and Borrower Audit Quality

2024-11-01

Authors: Stuart M. Dearden, Jimmy F. Downes, Tony Kang

Topics

cross-ownershipaudit qualityaudit feessyndicated debt

How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard

2024-11-01

Authors: Joel Owens, K. Kelli Saunders, Samantha Schachner, Todd A. Thornock

Topics

going concernCAMsauditor disclosuremanagement disclosure

Common Auditors in the Supply Chain and the Supplier’s Performance

2024-11-01

Authors: Lixin Su (Nancy), Yue Zhang, Jing Zhao, Lei Zhuang (Harry)

Topics

common auditorsupply chaininformation spillover

Does a Breakdown in Engagement Supervision Reveal Office-Level Audit Quality? Evidence from Audit Report Errors

2024-10-31

Authors: Lawrence Abbott, William L. Buslepp, Blair B. Marquardt, Stephanie Merrell

Topics

audit qualityengagement supervision and controlsaudit reportcomment letters

Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections

2024-10-31

Authors: Shelley Xin Li, Aner Zhou

Topics

accrual qualityemployee social connectionsinternal connectednessLinkedIn

Born to Behave: Home CEOs and Financial Misconduct

2024-10-25

Authors: Zicheng Lei, Dimitris Petmezas, P. Raghavendra Rau, Chen Yang

Topics

reputational capitalfinancial misconductcorporate governancemisstatement

Drivers of Public Opinion on the Acceptability of Distorting Performance Measures

2024-10-23

Authors: Jeremiah W. Bentley, Matthew J. Bloomfield, Robert J. Bloomfield, Tamara A. Lambert

Topics

earnings managementethicsoperating distortion

Insider Filing Violations and Illegal Information Delay

2024-10-18

Authors: Brandon N. Cline, Caleb Houston

Topics

Insider TradingSEC RegulationFiling ViolationsInformation Asymmetry

Auditee Mergers, Audit Fees, and the Market Dominance of the Big Four Accounting Firms

2024-10-18

Authors: Kareen Brown, Yijia Chen, Fayez A. Elayan, Jennifer Li, Parunchana Pacharn

Topics

audit firmsBig FourMergerAudit Fees

Do Machine-readable Disclosures Facilitate Regulatory Scrutiny? Evidence from SEC Comment Letters

2024-10-17

Authors: Ben Wang, Liwei Weng, Qiang Wu, Emma Xin Xu

Topics

Machine-readable disclosureregulatory scrutinySEC comment letter

Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany

2024-10-17

Authors: Christoph Teucher, Matthias F. Baumann, Nicole V. S. Ratzinger-Sakel

Topics

auditor ratificationshareholder dissatisfactionaudit report lagmodified audit opinions

Testing the Waters Meetings, Retail Trading, and Capital Market Frictions

2024-10-16

Authors: Badryah Alhusaini, Kimball Chapman, Hal White

Topics

IPO

Detecting Misreported Accounting: A Machine Learning Approach using Text Data

2024-10-16

Authors: Dien Giau Bui, Iftekhar Hasan, Quoc Tuan Le, Chih-Yung Lin, Nguyen Thoa

Topics

Misreporting probability10-K filesmachine learningrestatements

Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?

2024-10-16

Authors: Chenxi Lin

Topics

materiality assessmentauditor industry specializationrestatements

Auditor Office Reputation Damage and Their Audit Clients’ Voluntary Disclosures

2024-10-15

Authors: Mei Cheng, Paul N. Michas, Meiling Zhao

Topics

auditor reputation damageperceived audit qualityvoluntary disclosure

Going-Concern Cam Disclosures: An Intermediate-Level Warning for Financial Distress

2024-10-10

Authors: Vanessa Vandamas, Mark Myring

Topics

critical audit mattergoing-concernaudit reports

Out with the Old and in with the New: Audit Committee Refreshment and Monitoring Effectiveness

2024-10-10

Authors: Mieke Dingenen, Ann Gaeremynck, Dieter Smeulders

Topics

audit committeedirector replacementmonitoring effectiveness

Re(Purchasing) Activist Clientele

2024-10-09

Authors: Don M. Autore, Nicholas Clarke, Matthew Gustafson, Andrew Schrowang

Topics

Share RepurchasesActivist InvestorsClientele Effect

Is Blockchain the Ultimate Cybersecurity Weapon?: Evidence from a Quasi-Natural Experiment in the U.S.

2024-10-07

Authors: Qian WANG, Yong Jin, Jason Bennett Thatcher, Yunlin FENG, Qi Fu

Topics

blockchaincybersecuritydata breach

Common Auditors and Within-relationship Information-Processing Costs: Evidence from Supply Chain Relationships

2024-10-07

Authors: Bo Ren, Nina Xu, Young Hoon Kim

Topics

common auditorsupply chainincomplete contract

Audit Firm Quality Controls: The Case of Marcum LLP

2024-10-04

Authors: John D. Keyser, Piotr A. Skomra

Topics

quality control deficiencyPCAOB inspectionsSEC enforcement actionsaudit documentation

Tax Policy Uncertainty and Investment in Tax Planning: Firm-Level Evidence

2024-10-04

Authors: Jennifer Brown, Savannah Guo (Yuanyuan), Michael Zheng

Topics

tax policy uncertaintyinvestment in tax planningauditor-provided tax services

Do Auditors Care about Firm-Level Political Risk?

2024-10-02

Authors: Ma Chen, Tu Xu, Jian Zhou, Siqi Fan

Topics

political riskclient risk managementaudit feesgoing concern

Cross-Listing Firms’ Cultural Orientation: Audit Fee Premiums Through a Cultural Lens

2024-10-01

Authors: Ankita Singhvi, Stephen Salter

Topics

auditor industry specializationcultureaudit feesinternational accounting

Slow Tone: Detecting White Lie Disclosures Using Response Latency

2024-09-26

Authors: John C. Heater, Doron Reichmann

Topics

DisclosureAudio analysisManagement guidanceRestatements

Interim Restatements and the Audit Engagement

2024-09-23

Authors: Nicholas Cicone, Robert Knechel, Hyun Jong Park

Topics

Audit engagementrestatementsinterim restatementfinancial reporting quality

Tournament Incentives and Audit Report Lag: Further Evidence

2024-09-23

Authors: Henry Mburu, Ebenezer Lamptey, Alex P. Tang

Topics

Audit Report LagAudit RiskInternal Controls

Financial Analysts' Coverage, Forecast Accuracy, and Climate Change Vulnerability

2024-09-23

Authors: Henry Mburu, Isaac Bonaparte

Topics

climate change

Earnings Management with Cash Flow Hedge Accounting

2024-09-23

Authors: Raluca Chiorean, Michael Kirschenheiter, Ram T.S. Ramakrishnan

Topics

Derivativescash flow hedge accountingearnings management

Firm-level Climate Change Risk and Audit Pricing: A Global Evidence

2024-09-19

Authors: Minh Ha Nguyen, Nhan Huynh, Zhiteng Wang

Topics

firm-level climate exposureaudit feesaudit risksenvironmental performance

Measuring the Prevalence of Earnings Manipulations: A Novel Approach

2024-09-18

Authors: Nicole L. Cade, Joshua L. Gunn, Alex J. Vandenberg

Topics

Earnings ManipulationsRestatementsRegistered Report

Why Regulate Auditing? Externalities and the Limits of Regulation

2024-09-18

Authors: Jere R. Francis

Topics

Audit externalitiesspilloversregulation

Winning by Losing: The Strategy of Adverse Letter Rulings

2024-09-17

Authors: Noah Hertz Marks

Topics

Patent Hunters

2024-09-17

Authors: Lauren Cohen, Umit G. Gurun, S. Katie Moon, Paula Suh

Topics

NBERbankruptcy

Can Bad News be Good News? Investor Reactions to Going Concern Critical Audit Matters

2024-09-16

Authors: Lawrence Abbott, Russell Barber, William L. Buslepp, Pradeep Sapkota

Topics

Critical Audit MattersGoing Concern OpinionsPCAOB

Does Diverse Tax Planning Reduce Tax Risk?

2024-09-12

Authors: Kimberly S. Krieg, John Li

Topics

tax risktax avoidancetax planning

The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions

2024-09-12

Authors: Yanrong Jia

Topics

LitigationSECEnforcementFinancial Misconduct

Do Accounting Firm Investments in Learning and Development Centers Pay Off?

2024-09-11

Authors: James Justin Blann, Tyler J. Kleppe, James Moon

Topics

human capital investmentsaccounting human capitalaudit markets

Endogenous Corporate Disclosure During the COVID-19 Lockdown

2024-09-06

Authors: Yeejin Jang, Taehyun Kim, Jongsub Lee

Topics

Information asymmetryCOVID-19 lockdownendogenous disclosurefinancial reporting

An Examination of Legal Risk When the Corporate Secretary is the Chief Legal Officer

2024-09-03

Authors: JK Aier, Justin Hopkins, Syrena Shirley

Topics

Corporate SecretaryBoard of DirectorsChief Legal OfficerChief Legal OfficerLitigation

Does Allowing Cross-Listed Firms More Freedom in Auditor Choice Reduce Audit Quality?

2024-09-03

Authors: Manyi Fan, Bin Ke, Wenruo Wu, Lijun Xia, Qingquan Xin

Topics

audit feesaudit opinionscross-listed firmsaudit market competition

Mitigating it Material Weaknesses: The Role of Security Awareness in the Interplay of it Outsourcing and is Governance

2024-09-03

Authors: Wilson LI, Alvin Leung, Wei Thoo Yue

Topics

IT material weaknessIT outsourcingsecurity awareness

The SEC Enforcement of Environmental Disclosures: Evidence from the SEC Comment Letter Review Process

2024-08-26

Authors: Svenja Dube, Rachel Geoffroy

Topics

comment letters

Internal Control Weakness and Corporate Divestitures

2024-08-20

Authors: Qiang (John) Li, Songcui Hu, Wei Shi, Wei Shi

Topics

DivestituresInternal controlCorporate strategy

Dancing with Family Owners: Is Shareholder Activism Effective in Family Firms?

2024-08-20

Authors: Jun-Koo Kang, Hyemin Kim, Jungmin Kim

Topics

Shareholder activismdirector departuresFamily firmProxy fightSpillover effect

Valuation of Shareholder Dissenting Votes Reported Under the Sec's Accelerated Disclosure Rules When Management is Entrenched

2024-08-17

Authors: Xiaoyan Cheng, Divesh Sharma, David B. Smith, Paul Tanyi

Topics

material weaknessinternal controlsManagement entrenchmentDirector electionCEO dismissal

An Examination of Critical Audit Matter Disclosure Quality

2024-08-12

Authors: Keith Czerney, Daun Jang

Topics

Audit reportsAccounting policiesCritical audit matters

Where does the time go? Auditors' commercial effort, professional effort, and audit quality

2024-08-02

Authors: Will Ciconte, Justin Leiby, Marleen Willekens

Topics

commercialismaudit qualitycompensation

The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on SEC Disclosures Under Sarbanes-Oxley

2024-10-19

Authors:

Topics

Audit FeesAuditor Changes

Does Gender and Ethnic Diversity among Audit Partners Impact Office-Level Outcomes?

2024-10-1

Authors: Eric R. Condie, Ling Lei Lisic, Timothy A. Seidel, J. Mike Truelson, Aleksandra B. Zimmerman

Topics

audit partner diversity gender ethnicity audit offices personnel retention

CEO Pay Cuts and Investors’ Perceptions of Earnings Quality

2024-9-23

Authors: Ting-Kai Chou, Wan-Ci Huang, Ting-Tsen Yeh, Yin-Hsuan Chao

Topics

earnings response coefficients pay cuts perceptions of earnings quality

The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality

2024-9-10

Authors: Lawrence J. Abbott, Colleen M. Boland, Sean M. McCarthy, Laura A. Swenson

Topics

PCAOB audit quality audit effort revenue quality

Management’s Communication Style When Disclosing Material Weaknesses in Internal Control

2024-9-4

Authors: Joseph F. Brazel, Matthew Starliper, Yao Yu

Topics

defensive communication first-person pronouns investor judgment and decision-making material weakness in internal controls

Managers’ Stock Price Incentives and Earnings Management Using Tax Expense

2024-9-1

Authors: Erik L. Beardsley, Mehmet C. Kara, Connie D. Weaver

Topics

tax expense stock price incentives executive compensation earnings management misreporting

Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research

2024-9-1

Authors: Joseph F. Brazel, Tina Carpenter, Christine Gimbar, J. Gregory Jenkins, Keith L. Jones

Topics

audit practice fraud risk assessment fraud risk identification fraud risk response recent and future research

Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment

2024-9-1

Authors: Jacquelyn Sue Moffitt, Jeanne-Claire Alyse Patin, Luke Watson

Topics

internal controls ESG sustainability

Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?

2024-9-1

Authors: Jerry R. Strawser

Topics

internal control over financial reporting adverse opinion material weakness reporting

The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness

2024-9-1

Authors: Fuzhao Zhou, Yinjie Shen, Terence Pitre

Topics

whistleblowing peer firms financial reporting aggressiveness deterrent effect

Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms

2024-9-1

Authors: Lin Wang

Topics

knowledge sharing network audit quality

Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?

2024-9-1

Authors: Brant E. Christensen, Brandon N. Cline, Nathan G. Lundstrom, Adam S. Yore

Topics

integrity tone at the top auditor risk indiscretions

The Real Effects of PCAOB Inspection Reports on the M&A Deals of Non-Big 4 Accounting Firms

2024-9-1

Authors: Clive Lennox, Xi Wu

Topics

PCAOB inspection reports non-Big 4 accounting firms mergers and acquisitions signaling

CEO Overconfidence and Bonus Target Ratcheting

2024-9-1

Authors: Sunyoung Kim, Jongwon Park

Topics

target ratcheting overconfidence annual cash bonus executive compensation

The Influence of Labor Market Power in the Audit Profession

2024-9-1

Authors: Daniel Aobdia, Qin Li, Ke Na, Hong Wu

Topics

audit profession labor market power monopsony and oligopsony wages skills

Demand Uncertainty and the Production of Audit Services

2024-8-1

Authors: Douglas R. Ayres, Tyler J. Kleppe, Jonathan E. Shipman, Jason W. Stanfield

Topics

producer theory demand uncertainty capacity constraints audit production

Auditor Communication Provisions in Private Loan Agreements: Do They Matter?

2024-8-1

Authors: Lin Cheng, Jacob Jaggi, Paul N. Michas, Jeffrey Schatzberg

Topics

loan agreements auditor communication provisions information asymmetry auditor litigation risk audit fees

Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards

2024-8-1

Authors: Li Fang, Jeffrey Pittman, Yinqi Zhang, Yuping Zhao

Topics

accounting standards corporate governance accounting misstatements

Beyond GAAP: A Case Study Analyzing Non-GAAP Financial Measures and SEC Comment Letters through the Lens of the FASB Conceptual Framework

2024-8-1

Authors: Kevin Hale, Rebecca J Wetmiller

Topics

non-GAAP FASB conceptual framework SEC comment letters financial reporting

Internal Information Asymmetry and Decentralized Disclosure: Evidence from Textual Analysis of Company Responses to Investor Questions

2024-7-31

Authors: Kelly Huang, Meng Li, Guang Ma, Stanimir Markov

Topics

Internal Information Asymmetry Decentralized Disclosure Subordinate Managers Textual Analysis Interactive Disclosure Events

How Do Multiple Regulators Regulate? Evidence from Fairness Opinion Providers' Conflict of Interest Disclosures

2024-7-31

Authors: Philip G. Berger, Rachel Geoffroy, Claudia Imperatore, Lisa Yao Liu

Topics

Conflict of Interest Disclosure Fairness Opinion Mergers and Acquisitions Enforcement

Audit Office Effectiveness and Efficiency

2024-7-26

Authors: Eka Nugraha Tan, Mukesh Garg, Debra Jeter, Dhayani Kirubaharan, Vic Naiker

Topics

audit quality audit fees audit offices restatements misstatement

iXBRL Adoption and the Pricing of Audit Services

2024-7-25

Authors: Xu Cheng (Joyce), Adi Masli, Stephanie Walton, Mengmeng Wang, Yiyang Zhang

Topics

inline XBRL adoption audit fee audit quality risk premium

How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks

2024-7-25

Authors: Xi Ai, Lauren M. Cunningham, Xiao Li, Linda A. Myers

Topics

international audit markets accounting associations accounting networks audit quality financial reporting quality

Does Corporate Culture Impact Tax Avoidance: A Machine Learning Approach

2024-7-25

Authors: Babak Mammadov, Hamid Vakilzadeh

Topics

corporate culture tax haven tax avoidance Machine Learning Artificial intelligence

IPO Price Formation and Board Gender Diversity

2024-7-25

Authors: P. Raghavendra Rau, Jason Sandvik and Theo Vermaelen

Topics

Initial Public Offerings Going Public Process Board Gender Diversity Underpricing Investment Banks

Does Divergence from Benford's Distribution Measure Financial Statements Information Quality?

2024-7-23

Authors: Manuel Cano-Rodríguez, Manuel Núñez Nickel, Ana Licerán-Gutiérrez

Topics

Financial information quality Benford's Law Earnings Management financial statements errors

Evaluating Audit Quality: Evidence from Audit Offices' External Distractions

2024-7-19

Authors: Ying Dou, Emma Jincheng Zhang

Topics

Mergers and Acquisitions Audit office Audit Office Audit Quality Auditor Attention

Timely Cybersecurity Disclosure and Information Manipulation

2024-7-18

Authors: Xuanpu Lin, Guoman She

Topics

Cybersecurity Mandatory Disclosure Misreporting Insider Trading Disclosure Timeliness

The Impact of the JOBS Act on the Costs of Going Public: Evidence from Long-Term Audit Costs

2024-7-18

Authors: Sudip Gupta, Joseph Micale, Ashok Robin, Rong Yang

Topics

EGC JOBS Act audit fees audit pricing SOX 404(b)

Court Disclosures of Firms in Chapter 11 Bankruptcy

2024-7-18

Authors: Ilona Bastiaansen, Alina Lerman, Frank Murphy, Dushyantkumar Vyas

Topics

Bankruptcy Chapter 11 Restructuring Information Frictions Disclosure

Do Managers Successfully Shop for Auditors Who Allow them to Opportunistically Report Positive News? Evidence from Accounting Estimates

2024-7-16

Authors: Mark L. DeFond, Jieying Zhang, Yuping Zhao

Topics

auditor shopping accounting estimates auditor dismissals earnings management

The Bright Side of Flight Delay: How Do Flight Delays Affect Auditing Quality?

2024-7-12

Authors: Silu Cheng, Wenyao Hu

Topics

Flight delay Audit fees Accounting restatement Negative mood

SEC Monitoring and Investigations: Signaling from Short-selling

2024-7-12

Authors: Anh Tran, Silver Chung

Topics

SEC monitoring SEC investigation short-selling

Corporate Integrity Culture and Stock Price Crash Risk

2024-7-10

Authors: Rasheek Irtisam, Pritam Saha, Monika K. Rabarison, Md Noman Hossain

Topics

Corporate Culture Integrity Stock Price Crash Risk Corporate Governance JEL Classification: M14

Manager Staffing Leverage at the Audit Office and Audit Quality

2024-7-10

Authors: Joshua Khavis, Mengtian Li, Brandon Szerwo

Topics

auditor human capital staffing leverage audit quality audit fees audit lag

Environmental, Social, and Governance Committees and Information Technology Outcomes

2024-7-5

Authors: Jacob Z. Haislip

Topics

data security breaches (DSBs) internal controls ESG IT governance

Information Technology Capability, Managerial Ability, and Financial Reporting Quality: A Research Note

2024-7-1

Authors: Ann N. Mungai, Lorraine S. Lee

Topics

IT capability business value of IT managerial ability financial reporting quality

Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.

2024-7-1

Authors: Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi, Min Zhang

Topics

audit quality machine learning misstatement audit adjustment nonclean opinion

The Effect of Pure Audit Firms, Nonprovision of Nonaudit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions

2024-7-1

Authors: Nicolas Pappert, Reiner Quick

Topics

pure audit firms audit services nonaudit services audit fees statutory fee schedule

Are Private Firms More Aggressive Tax Planners?

2024-7-1

Authors: Jeffrey L. Hoopes, Patrick T. Langetieg, Edward L. Maydew, Michele S. Mullaney

Topics

tax planning private firms corporate tax

Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities

2024-7-1

Authors: Anya Nakhmurina

Topics

local governments governance monitoring stewardship financial reports

Firm Boundaries and Voluntary Disclosure

2024-7-1

Authors: Thomas Bourveau, John D. Kepler, Guoman She, Lynn Linghuan Wang

Topics

firm boundaries vertical integration product disclosure coordination role of disclosure

The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective

2024-7-1

Authors: Ying Huang, Ningzhong Li, Jieying Zhang, Xiaolu Zhou

Topics

materiality uncertainty audit pricing audit fees principles-based standards bright-line rules

Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices

2024-6-28

Authors: Tao Ma, Chi Wan, Yakun Wang, Yuping Zhao

Topics

Topic: auditor turnover auditor human capital audit quality audit quality indicators financial restatements

Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain

2024-6-27

Authors: Russell Barber, Robert Pinsker, Stephanie Walton, Yiyang Zhang (Ian)

Topics

supply chain relational view theory ERP system efficiency

The Importance of the Chief Audit Executive Administrative Reporting Line

2024-6-26

Authors: J. Nicolas Arguello, Lauren M. Cunningham, Terry L. Neal

Topics

chief audit executive administrative reporting line external reporting quality whistleblower hotlines audit fees

Just Friends? Managers' Connections to Judges

2024-6-26

Authors: Sterling Huang, Sugata Roychowdhury, Ewa Sletten, Yanping Xu

Topics

social connections litigation security class action judge biases financial reporting

Corporate Integrity Culture and Bad News Hoarding: An Empirical Analysis of Stock Price Crash Risk

2024-6-26

Authors: Di Huo, Yiwei Li, Zhe Shen and Yeqin Zeng

Topics

Corporate Culture Integrity Bad News Hoarding Stock Price Crash Risk

Conflicted Regulators

2024-6-26

Authors: Matthew Kubic, Rui Silva, Sara Toynbee

Topics

conflict of interest financial reporting oversight prior experience revolving door SEC

Effects of Transitory Client Characteristics on Auditor Switching Cost

2024-6-25

Authors: Christian Friedrich, Sebastian Kronenberger

Topics

accruals audit fees auditor switches loss

Detecting Misreported Accounting: A Machine Learning Approach using Text Data

2024-6-25

Authors: Dien Giau Bui, Iftekhar Hasan, Quoc Tuan Le, Chih-Yung Lin, Nguyen Thoa

Topics

Misreporting probability 10-K files machine learning validation tests

Do Foreign Operations Induce Multinational Firms to Tradeoff Real Operations Earnings Management for Tax Expense Planning?

2024-6-20

Authors: Joonil Lee, Peter (Seung Hwan) Oh, Brian Wenzel, Yaping Zheng

Topics

foreign operations multinational firms real operations earnings management tax planning permanently reinvested earnings

Strategic Regulatory Compliance and Information Quality

2024-6-18

Authors: Fabrizio Di Meo, Beatriz Garcia Osma, Cristina Grande-Herrera

Topics

endogenous compliance compliance strategies financial reporting quality board independence

Evaluating Audit Quality: Evidence from Audit Offices’ External Distractions

2024-6-18

Authors: Ying Dou, Emma Jincheng Zhang

Topics

Mergers and acquisitions Audit office Audit Quality Auditor Attention Portfolio of Clients

Rank and File Employees' Stock Option and Audit Pricing: Evidence From S&P 1500 firms

2024-6-17

Authors: Xiaoqi Chen, Maoliang Li, Emmanuel Obiri-Yeboah, Qiang Wu

Topics

Rank-and-file employee stock options Earnings manipulation Audit fees Audit risk Audit effort

How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?

2024-6-13

Authors: Michael L. Ettredge, Juan Mao, Mary Stone, Lili Sun

Topics

COVID stay-at-home order audit fees filing delays risk of material misstatement

Air Pollution in the United States and Misstatements in Financial Reporting

2024-6-11

Authors: Jade Huayu Chen, Paul N. Michas, Dan Russomanno, Wenzi Zhuang

Topics

air pollution audit quality financial reporting quality misstatements restatements

Cash Substitution and Deferred Consumption as Data Breach Harms

2024-6-10

Authors: Lior Strahilevitz, Lisa Yao Liu

Topics

The role of Big 4 auditors in mitigating climate risk: evidence from earnings conference call-based climate risk

2024-6-10

Authors: Hafiz Hoque, Saadia Irfan

Topics

Firm level climate risk Big 4 auditors Heckman selection model Propensity Score Matching Audit (non-audit) fees JEL Classification: M41

How Do Hedge Fund Activists Use and Affect Tax Reporting? Evidence from the Valuation Allowance for Deferred Tax Assets

2024-6-6

Authors: Mary Cowx, Jennifer L. Glenn, Patrick Kielty, Sean T. McGuire

Topics

Accounting for Income Taxes ASC 740 Deferred Tax Assets Hedge Fund Activists Valuation Allowance JEL Codes: G23

Incentivizing Corporate Accountability: A Comprehensive Analysis of Executive Compensation Clawbacks

2024-6-6

Authors: Ryan O’Sullivan

Topics

clawback SEC securities regulation

Do Peer Revenue Restatements Still Generate Contagion?

2024-6-5

Authors: Melissa F. Lewis-Western, Timothy A. Seidel, Michael S. Wilkins

Topics

revenue restatements revenue manipulation peer firm reporting contagion abnormal revenue JEL Classifications: M41

Errors in the Auditor’s Report—A Teaching Case

2024-6-4

Authors: Kelsey R. Brasel, Michelle A. Draeger, Eric T. Rapley

Topics

auditor’s report typographical errors auditing standards ethical decision-making Giving Voice to Values

Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?

2024-6-4

Authors: Dharmendra Naidu, Kumari Ranjeeni

Topics

financial reporting quality supply contract purchase obligation bargaining power

What Does the Volatility of Tax Reserves Signal about Firms' Tax Positions?

2024-6-4

Authors: Jane Z. Song, Stevanie S. Neuman, Phil Kunz

Topics

Unrecognized tax benefits ASC 740 volatility tax uncertainty tax strategy

An Examination of the Terminal Year in an Auditor-Client Relationship

2024-6-1

Authors: Jagadison K. Aier, Keith L. Jones, Qiyang Lian, Joseph H. Schroeder

Topics

auditor turnover audit fees going-concern opinions internal control weaknesses

Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?

2024-6-1

Authors: Lauren M. Cunningham, Linda A. Myers, Justin C. Short

Topics

outside directorships financial reporting practices financial reporting 24 May 2024quality financial statement misstatements material weaknesses in internal controls

Industry Specialization and Industry-Specific Bankruptcy Risk: Evidence from Going Concern Reporting for Annually Inspected Audit Firms

2024-5-31

Authors: Nathan R. Berglund, J. Mike Truelson

Topics

Industry Specialization Bankruptcy Going Concern Opinion. JEL Classifications: M41

Audit Implications of Major Customer Diversity

2024-5-30

Authors: Leo Jiahe Liu

Topics

Major customer Diversity Supplier Audit fees

Do Investors Value Verification of Non-GAAP Reporting?

2024-5-29

Authors: Phillip T. Lamoreaux, Lauren Matkaluk, Amy Sheneman

Topics

non-GAAP reporting verification non-GAAP reconciliations non-GAAP exclusions credibility Data Availability: All data are publicly available from the sources identified in the text

Can Critical Audit Matters Be a Signal of Poor Accruals Quality?

2024-5-24

Authors: Yuntian Li, Bing Luo, Zvi Singer, Jing Zhang

Topics

critical audit matters accruals quality critical audit matters topics information environment

Corporate Governance and Cyber Security: The role of Gender Diversity and Common Owners

2024-5-22

Authors: Kurt A. Desender, Mónica LópezPuertas-Lamy

Topics

Cybersecurity Cybersecurity risk Board diversity Common Ownership; Big Three

Risky Business: The Impact of Experience in Auditing Financially Distressed Clients

2024-5-22

Authors: Matthew Beck, Patience Constance, Chan Li

Topics

going concern opinions going concern opinion accuracy auditor experience audit quality auditor litigation

Restatements by the Clients of the Largest Audit Firms: A Cross-Sectional and Temporal Analyses

2024-5-21

Authors: Agnes Cheng, Al (Aloke) Ghosh, Yue Ma

Topics

audit quality restatements material restatements Big R restatements Big 6

Do Corporate Insiders Respond to Variation in SEC Scrutiny

2024-5-21

Authors: Daniel A. Bens, Gavin Cassar, Ying Huang, Thomas Keusch

Topics

Governance Insider Trading Financial Reporting

Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations

2024-5-21

Authors: Krishnagopal Menon, David D. Williams

Topics

Foreign Corrupt Practices Act audit committees regulatory cooperation overseas bribery enforcement actions

How Tax Executives Craft Income Tax Disclosures in Response to Tax-Based Proprietary Costs

2024-5-20

Authors: Stefan Richter, Jeri K. Seidman, Roshan K. Sinha, Bridget Stomberg

Topics

tax authorities tax disclosures proprietary costs analyst forecasts

Dark Accounting Matter

2024-5-15

Authors: Colleen Honigsberg

Topics

Pricing Firms’ Biodiversity Risk Exposure: Empirical Evidence from Audit Fees

2024-5-14

Authors: Tobias Steindl, Stephan Küster, Sven Hartlieb

Topics

audit fees biodiversity finance biodiversity risk biodiversity accounting industrial ecology

Riding the Merger Wave: The Gatekeeping Role of Auditors

2024-5-7

Authors: Robert R. Carnes

Topics

Mergers and Acquisitions Merger Waves Audit Governance Industry Disruptions

The (Limited) Competitive Advantage of Tax Planning

2024-5-5

Authors: Ernest (Gang) Pan

Topics

Corporate tax planning Competitive advantage Rate of return Valuation Tax Cuts and Jobs Act

Licensed Professionals and Corporate Board Performance: The Effect of the Sarbanes-Oxley Act on the Audit Committee

2024-5-4

Authors: Bobby Chung, Benjamin Posmanick, Alexander Obie

Topics

Occupational Licensing Employment Spillover Quality Sarbanes-Oxley

Data Breach Notification Laws and Cost of Debt

2024-5-1

Authors: Chandrani Chatterjee, Nishant Agarwal, Swetha Agarwal

Topics

cybersecurity cyber risk DBN laws cost of debt loan contracting

The Decision-Usefulness of ASC 606 Revenue Disaggregation

2024-5-1

Authors: Lisa A. Hinson, Gabriel P. Pündrich, Mark Zakota

Topics

ASC 606 FASB revenue disaggregation

Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality, and Meetings

2024-5-1

Authors: Gilad Livne, Maria Tsipouridou, Anthony Wood

Topics

materiality significant risks audit committee external auditor audit effort coordination

Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings

2024-5-1

Authors: Feiqi Huang, Tawei Wang, Ju-Chun Yen

Topics

blockchain disclosures audit risk audit fees

Audit Partner Engagement in Charities and Client Financial Reporting Quality

2024-5-1

Authors: Gus De Franco, Yuan Ji, Yinqi Zhang

Topics

audit partner volunteer charity audit quality financial reporting quality

Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment

2024-5-1

Authors: Nusrat Jahan, M. Sydul Karim

Topics

goodwill impairment critical audit matters disclosure PCAOB audit fees

The Influence of Turnover among Other Top Executives on Financial Reporting Risk

2024-5-1

Authors: Kenneth L. Bills, Michelle K. Harding, Timothy A. Seidel, J. Mike Truelson

Topics

turnover financial reporting risk audit fees financial reporting quality

High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions

2024-5-1

Authors: Xudong Li, Lili Sun

Topics

high-quality auditor presence accounting information quality source credibility investment efficiency information uncertainty

Regulatory Oversight of Voluntary SEC Filers

2024-4-30

Authors: Richard A. Cazier, Bret A. Johnson

Topics

SEC comment letter voluntary filer financial reporting regulation bonding

Corporate Culture Image and National Politics

2024-4-30

Authors: Kateryna V. Holland, Esther Im

Topics

corporate culture political partisanship polarization elections political alignment

Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting

2024-4-29

Authors: Heba Abdel-Rahim, Dana Hollie, Shaokun Yu (Carol)

Topics

ESG disclosures critical audit matters (CAMs) key audit matters (KAMs) audit risk audit procedures

The Changing Landscape of Earnings Management: The Role of Discretion in Revenue Recognition

2024-4-24

Authors: Wonjae Chang, Inho Suk

Topics

Discretionary revenues reporting discretion revenue recognition revenue management earnings management

Community Social Capital, Managerial Opportunistic Behavior, and Information Uncertainty in IPO Firms

2024-4-24

Authors: Shunyao (Cynthia) Jin, Hei Wai Lee

Topics

Community social capital information uncertainty underpricing volatility S-1 filings

Common Auditors in the Supply Chain and the Supplier’s Performance

2024-4-23

Authors: Lixin Su (Nancy), Yue Zhang, Jing Zhao, Lei Zhuang (Harry)

Topics

common auditor supply chain information spillover ROA

Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis

2024-4-23

Authors: Katherine A. Gunny, Juan Mao, Jing Zhang

Topics

component auditor group audit risk internal control material weakness

Do SEC Enforcement Actions Deter Real Earnings Manipulations of Industry Peers?

2024-4-22

Authors: Zhexu Ai

Topics

SEC earnings management enforcement actions deterrence industry peer

An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny

2024-4-16

Authors: Zhuoli Axelton, Kerry K. Inger, Mollie E. Mathis, Abbie E. Sadler

Topics

auditor-provided tax services SEC comment letters regulator scrutiny nonaudit services

Labor Supply Drought: The Case of Accountant Talent Shortage and Audit Outcomes

2024-4-16

Authors: Jaehan Ahn, Rani Hoitash, Udi Hoitash, Eric Krause

Topics

Labor labor shortage recruiting human capital auditors

Partisan Regulatory Actions: Evidence from the SEC

2024-4-16

Authors: Vivek Pandey, Xingyu Shen, Joanna S. Wu

Topics

SEC Partisanship Political ideology Enforcement Legal penalties

Shifting Barriers to PCAOB Inspections: Evidence from Chinese Companies’ Listing Decisions and Audit Quality

2024-4-16

Authors: Yini Wang

Topics

PCAOB inspections cross-border regulatory cooperation cross-listings audit quality China

Board–CEO Trust and Concealing Adverse News

2024-4-16

Authors: Kee-Hong Bae, Sadok El Ghoul, Zhaoran Gong, Omrane Guedhami, Lixin (Nancy) Su

Topics

Board–CEO Trust Crash Risk Bad News Hiding

Are Audit Committee Directors with Prior Experience of Financial Reporting Failure Ineffective Monitors?

2024-4-16

Authors: Youngki Jang, Joonil Lee, Peter (Seung Hwan) Oh, Patrick W. Ryu

Topics

financial misstatement; governance failure over financial reporting; restatement experience; audit quality; audit committee; accounting and financial expertise

The Diminished Role of Larger Auditors as External Monitors in de-SPAC Transactions

2024-4-16

Authors: Brian Burnett, Al (Aloke) Ghosh, Lingfei Kong

Topics

de-SPAC IPO audit firm quality financial reporting quality auditor turnover

Does Internal Control over Financial Reporting Curb Mortgage Fraud?

2024-4-15

Authors: Yiwei Dou, Danye Wang, Xi Wu

Topics

Mortgage Applications; Fraudulent Income Overstatement; Bank; Internal Control over Financial Reporting

Information Technology Adoption and Loan Loss Recognition

2024-4-15

Authors: Yuan Sun, Feng Tian, Sean Xu, Nan Yang

Topics

loan loss provision timeliness IT adoption digital human capital internal information environment

Wisdom of crowds as a verification tool in bank lending: Evidence from borrowers’ customer tweets

2024-4-15

Authors: Albert Mensah, Jeong-Bon Kim, Vicki Wei Tang

Topics

social media wisdom of crowds reliability bank loan contracting

Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss

2024-4-13

Authors: Phillip T. Lamoreaux, Noah M. Myers, Mason C. Snow

Topics

audit regulation earnings management PCAOB international inspections real earnings management innovation

A Study of Female Presence in the Audit Process on Audit Quality

2024-4-11

Authors: Kevin J. Sun, Joseph H. Zhang

Topics

audit partner audit committee gender gender pairing audit quality

Management Going Concern Reporting by Firms Whose Auditors Are Not Concerned

2024-4-8

Authors: Jagan Krishnan, Jayanthi Krishnan, Eunju (Ivy) Lee, Steven Maex

Topics

ASU 2014-15 FASB Going Concern Management Voluntary Disclosure Information Asymmetry

Auditor Political Connections and SEC Oversight

2024-4-8

Authors: Jagan Krishnan, Meng Li, Hyun Jong Park

Topics

Political connections SEC oversight SEC comment letters SEC investigation SEC enforcement

Revisiting Materiality: A Comprehensive Review of Research Since 2005

2024-4-8

Authors: Eva Litlabø, Aasmund Eilifsen, William F. Messier Jr.

Topics

Materiality; misstatement; internal control deficiency; literature review; research opportunities

Board of Directors’ Networks, Gender, and Firm Performance in a Male-Dominated Industry: Evidence from U.S. Banking

2024-4-6

Authors: Ann L. Owen, Judit Temesvary, Andrew Wei

Topics

bank boards professional networks gender diversity instrumental variables

Chief Information Officers (CIOs) Joining Outside Boards of Directors: Impact on Their Home Firms’ Cybersecurity

2024-4-5

Authors: Justin Short, John D'Arcy, Yili Hong

Topics

data breach chief information officer (CIO) chief information security officer (CISO) cybersecurity board of directors

2024-4-4

Authors: Christof Beuselinck, Nathan C. Goldman, Jochen Pierk and Cinthia Valle Ruiz

Topics

Multinational corporations income shifting Key Audit Matters (KAMs) tax planning

Personal Traits of CEOs and Cybersecurity-Related Disclosure

2024-4-4

Authors:  : Vu Quang Trinh, Marwa Elnahass, Fotios Pasiouras

Topics

Cybersecurity Disclosure; CEO characteristics; Securities Exchange Commission (SEC); Financial Crisis; COVID-19

The SEC Reorganization

2024-4-4

Authors: Nathan Herrmann, Matthew Kubic, Sara Toynbee

Topics

Securities and Exchange Commission Enforcement Regulatory Design Specialization Matrix Reporting

Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams

2024-4-4

Authors: Matthew Sherwood

Topics

shared services centers audit engagement economics audit quality PCAOB

Product Market Threats and Demand for Auditing

2024-4-4

Authors: Jeong-Bon Kim, Raymond M. K. Wong, Emmanuel Ofosu, Cephas Simon Peter Dak-Adzaklo

Topics

Product market competition auditor choice pressure effect managerial commitment earnings management

Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform

2024-4-1

Authors: Cristi A. Gleason, Tyler S. Menzer, Jaron H. Wilde

Topics

TCJA Tax Cuts and Jobs Act repatriation tax international tax

Audit Partners Skepticial Traits and Audit Quality

2024-4-1

Authors: Joanne Horton, Dhanya Krishnakumar, Savvas Papadopoulos, A. Irem Tuna

Topics

skeptical traits audit partner characteristics audit quality

Auditors' National Office Consultations

2024-4-1

Authors: Matthew Sherwood, Miguel Minutti-Meza, Ally Zimmerman

Topics

national office consultations audit quality PCAOB inspections

Does The Adoption of Ixbrl Improve Data Usability? Evidence from Future Earnings Response Coefficients (Fercs)

2024-3-29

Authors: Yimei Zhang, Yuxin Shan

Topics

iXBRL future earnings response coefficients (FERCs) usability iXBRL tags

Beware of False Prophets: Cybersecurity Risk and Strategic Voluntary Disclosure

2024-3-28

Authors: Hong Vo, Man Duy (Marty) Pham

Topics

voluntary disclosure strategic disclosure cybersecurity risk managerial opportunism

Corporate Ambulance Chasing? Plaintiff’s Attorney Marketing as a Signal of Corporate Litigation Risk

2024-3-27

Authors: Steven E. Kaplan, Adi Masli, Matt Peterson, Eric H. Weisbrod

Topics

Corporate Litigation Litigation Risk Social Media Marketing Plaintiff's Attorneys

Data Analytics Strategy and Internal Information Quality

2024-3-27

Authors: Katie Lem

Topics

data analytics big data information quality operating performance financial reporting quality

Earnings Management at Initial Public Offerings: Does Directors’ Prior Experience Matter?

2024-3-27

Authors: Daniel Bryan, Zhiyan Cao, Ehsan H. Feroz, Brandon Fleming

Topics

Initial public offerings Financial Reporting earnings management experience corporate governance

Critical Audit Matters: Recurring, Nonrecurring, and Intermittent

2024-3-26

Authors: Brooke D. Beyer, Binod Guragai, Eric T. Rapley

Topics

AS 3101 critical audit matters CAM topic occurrence CAM topic recurrence

Small audit firms’ public market exits, business model changes, and market consequences

2024-3-26

Authors: Michael Ettredge, Juan Mao, Mary S. Stone

Topics

Small audit firms; PCAOB de-registrations; public company audit market exits; private audit market; audit firm mergers; audit firm liquidations

An Examination of Uncertain Tax Position Reserves Around the Purchase of Auditor Provided Tax Services

2024-3-26

Authors: Brayden Bulloch, Dan Lynch, Max Pflitsch and Joseph H. Schroeder

Topics

Auditor independence Non-audit services auditor provided tax services tax reserves uncertain tax positions

The Influence of Labor Market Power in the Audit Profession

2024-3-21

Authors: Daniel Aobdia, Qin Li, Ke Na, Hong Wu

Topics

Audit Profession Labor Market Power Monopsony and Oligopsony Wages Skills

Intellectual Capital Disclosure, Earnings Quality, and Audit Effort

2024-3-17

Authors: Sunny Hong, Ilias G. Basioudis

Topics

nonfinancial disclosure earnings quality audit effort audit fee strategic report

Do female directors reduce corporate misconduct?

2024-3-14

Authors: David Carter, Corey A. Shank, Matthew Wynter

Topics

Board gender diversity corporate governance female directors fraud misconduct

Earnings News and Local Household Spending

2024-3-13

Authors: Brandon Gipper, Laura Gu, Jinhwan Kim, Suzie Noh

Topics

Disclosure financial reporting local households consumption local economy

Signaling Innovation: The Nontax Benefits of Claiming R&D Tax Credits

2024-3-12

Authors: Bradford Hepfer, Hannah W. Judd, Sarah C. Rice

Topics

signaling innovation initial public offerings (IPOs) research and development (R&D) tax credit nontax benefits

From Big Four to Wall Street: Sell-Side Analysts with Accounting Experience

2024-3-8

Authors: Christian Andres, Francois Brochet, Peter Limbach, Nicola Schumacher

Topics

Analysts; Auditors; Earnings conference calls; Earnings forecasts; Monitoring; Valuation; Work experience

The Impact of SEC Comment Letters on Auditor Retention

2024-3-7

Authors: Nicholas J. Mueller

Topics

SEC comment letters auditor retention auditor switching

Corporate Culture and Investment Inefficiency

2024-3-7

Authors: Md Noman Hossain, Monika K. Rabarison, Chiquan Guo

Topics

Corporate Culture Investment Inefficiency Overinvestment Underinvestment firm value

CEO Beauty and Management Guidance

2024-3-4

Authors: Jun Guo, Jung Yeun Kim, Sungsoo Kim, Nan Zhou

Topics

CEO beauty; Management guidance; Forecast optimism; Forecast precision; Earnings response coefficient

The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm

2024-3-1

Authors: Daniel Aobdia, Preeti Choudhary, Noah Newberger

Topics

audit production client expertise audit phases human capital audit partners

Implications of Divided Responsibility in Audits Involving Component Auditors

2024-3-1

Authors: Tom Adams, Jayanthi Krishnan, Mengtian Li

Topics

group audit supervision referred-to auditors consolidated subsidiaries equity-method investees

Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?

2024-3-1

Authors: Hambisa Belina, K. Raghunandan, Dasaratha V. Rama

Topics

internal control material weakness surprise disclosures Section 404 auditor ratification

Is Audit Quality Higher When Audit Committees Report Strong Oversight?

2024-3-1

Authors: Brian Bratten, Monika Causholli, Valbona Sulcaj

Topics

audit committee auditor oversight audit quality audit committee disclosures

PCAOB Enforcement: Toothless Body of Law or a Bite That Packs a Punch?

2024-3-1

Authors: Michael J. Mowchan, Wei Zhang

Topics

PCAOB enforcement audit quality regulation sanctions

Customer Satisfaction and Internal Control

2024-3-1

Authors: Ting Chen, Xiaotao Kelvin Liu, Chi Wan, Yakun Wang

Topics

customer satisfaction internal control weakness product ratings Amazon.com operating complexity

In Financial Statements We Trust: Institutional Investors’ Stockholdings after Restatements

2024-3-1

Authors: Steven F. Cahan, Chen Chen, Li Chen

Topics

societal trust institutional investors institutional holdings restatements

Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation

2024-3-1

Authors: Trent J. Krupa

Topics

limited attention managerial learning nontax risks enterprise risk assessments risk interdependencies

Non-GAAP Reporting and Investment

2024-3-1

Authors: Charles G. McClure, Anastasia A. Zakolyukina

Topics

non-GAAP pro-forma investment intangible assets real effects

Retail Investor Attention and Audit Pricing

2024-3-1

Authors: Myojung Cho, Feiqi Huang, Xin Luo

Topics

retail investor attention EDGAR audit fees

The Impact of Audit Office Cybersecurity Experience on Nonbreach Client's Audit Fees and Cybersecurity Risks

2024-3-1

Authors: He Li, Zhengjie Sun, Feiqi Huang

Topics

audit fees cyber incidents audit offices cybersecurity experience

Non-Gaap Metrics and Properties of Analysts' Earnings Forecasts: The More, The Better?

2024-2-28

Authors: Hui Fan, Li Yao

Topics

Non-GAAP reporting Quantity of non-GAAP metrics Analysts earnings forecasts

Expression Reflects Mind: Evidence from CEO's Interview Video and Audit Fee

2024-2-19

Authors: Jing Dai, Rong Huang, Xiaorong Li

Topics

Dynamic Hemifacial Asymmetry of Expressions Audit Fees CEOs’ Video Interviews

Does Gender Composition of the Audit Workforce Matter? An Examination of Audit Quality

2024-2-16

Authors: Joshua Khavis, Amy Sheneman, Brandon Szerwo

Topics

Audit quality audit workforce female auditors gender composition

Does Automation Improve Financial Reporting? Evidence from Internal Controls

2024-2-16

Authors: Musaib Ashraf

Topics

automation robotic process automation artificial intelligence financial reporting internal controls

Enterprise Risk Management, External Financing and Corporate Investment

2024-2-16

Authors: Thomas Berry-Stölzle, Xin Che, Jianren Xu

Topics

Enterprise Risk Management Corporate Investment External Financing

Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?

2024-2-15

Authors: Ahrum Choi, Sunhwa Choi, Jaeyoon Yu

Topics

audit partner audit pricing audit quality internal competition competitive pressure

Federal Government Contracts and Financial Reporting Quality

2024-2-14

Authors: Chris He, Mark J. Kohlbeck

Topics

public procurement government contractors financial reporting quality

Does being Ethical Pay? Evidence from the Implementation of SOX Section 406

2024-2-13

Authors: Saurabh Ahluwalia, Linda Ferrell, O.C. Ferrell, Priyank Gandhi

Topics

Code of ethics for financial officers Financial reporting Sarbanes-Oxley market reaction Market value Securities legislation

Does U.S. immigration policy facilitate financial misconduct?

2024-2-13

Authors: Ruiting (Dan) Dai, Xuanjun Dong, Nemit Shroff, Qin Tan

Topics

accounting restatement financial reporting quality immigration policy H1-B foreign labor

Is Tone in Voluntary Disclosure Credible?

2024-2-13

Authors: Sudhakar V. Balachandran, Jalaj Pathak, Shiva Sivaramakrishnan, Rustam Zufarov

Topics

Disclosure tone 8-K Voluntary disclosure Restatement

Consequences of Public Accounting Offshoring

2024-2-13

Authors: Kaitlyn Kroeger

Topics

audit tax public accounting offshoring

Accounting, Ethics and Public Policy: An Annotated Bibliography 1998-2023

2024-2-13

Authors: Ashiqullah Pardisi

Topics

annotated bibliography accounting ethics public policy tax

Incidence, Disclosure, and Risk of Corporate Litigation: Insights from Federal Court Filings

2024-2-13

Authors: Mary Brooke Billings, Robert W. Holthausen, Christine Petrovits, Danye Wang

Topics

disclosure contingent liabilities corporate litigation securities litigation litigation risk

Decomposing the Spillover Eﬀects of Financial Restatements on Corporate Investment

2024-2-13

Authors: Jan Ditzen, William Grieser, Patrick Hopkins, Stephen J. Lusch

Topics

Restatements Investment Peer Eﬀects Networks Network Regressions

Auditor-Client Compatibility and Audit Quality

2024-2-13

Authors: Mert Erinc, Tzachi Zach

Topics

Audit Quality Auditor Compatibility PCAOB Inspections Critical Accounting Policies

Air Pollution in the United States and Misstatements in Financial Reporting

2024-2-12

Authors: Jade Huayu Chen, Paul N. Michas, Dan Russomanno, Wenzi Zhuang

Topics

air pollution audit quality financial reporting quality misstatements restatements

Do Differences in CFO Audit Experience Matter to Financial Statement Quality? A Canadian Perspective

2024-2-12

Authors: B. Louise Hayes, J. Efrim Boritz

Topics

chief financial officer CFO MBA CPA corporate reporting

Do Investors Care Who Led the Audit in the U.S.? Evidence from Announcements of Accounting Restatements

2024-2-12

Authors: Daniel Aobdia, Vincent Castellani, Paul Richardson

Topics

Audit partners disclosure equity market returns PCAOB

Auditee Merger, Audit Fees, and the Market Dominance of Big Four Accounting Firms

2024-2-8

Authors: Fayez A. Elayan, Kareen Brown, Parunchana Pacharn, Yijia Chen, Jennifer Li

Topics

Big Four Accounting Firms Auditors Market Concentration Auditee Mergers Audit Fee

ESG Reputation and Sec Filing Reviews

2024-2-7

Authors: Shuo Yang, Jingran Zhao

Topics

SEC comment letter ESG reputation financial reporting regulation

Shareholder Litigation and Private Benefits of Control: Evidence from Derivative Lawsuits

2024-2-2

Authors: Chaoran Yang, Wasim Ahmad, Nemanja Radic

Topics

Private Benefits of Control Shareholder Litigation Derivative Lawsuits UD Laws Voting Premium

The Price of an Accountant Shortage: Evidence from Job Vacancy Duration and Internal Control Weaknesses

2024-2-2

Authors: Rebecca N. Hann, Jingwen Yang, Yue Zheng

Topics

N/A

Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk

2024-2-1

Authors: Kevin C. W. Chen, Szu-fan Chen

Topics

internal control weaknesses auditor litigation litigation risk

2024-2-1

Authors: Anwer S. Ahmed, Bilal Al-Dah, Moataz El-Helaly, Krzysztof Fleszar

Topics

Auditing Standard 18 related party transactions restatements audit quality

‘Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality

2024-2-1

Authors: Dahlia Robinson, Thomas Smith, Stephanie Walton

Topics

audit fees audit quality original auditor audit firm tenure auditor-client relationship

Political Contributions and the Auditor-Client Relationship

2024-1-29

Authors: Frank Heflin and Dana Wallace

Topics

political contributions accruals quality restatements internal control audit fees

Can Words Reveal Fraud? A Lexicon Approach to Detecting Fraudulent Financial Reporting

2024-1-28

Authors: Daniyal Ahmed

Topics

Fraud detection natural language processing computational linguistics

Institutional Investors’ Horizons and Bank Transparency

2024-1-27

Authors: Mamiza Haq, Shams Pathan, Carlos Fernandez, Gerald J. Lobo

Topics

N/A

Client Consequences of Auditor Independence Violations: Evidence from Sec Sanctions Against Pwc

2024-1-26

Authors: Russell Barber, Carol Callaway Dee, Katherine Gunny

Topics

PCAOB auditor independence non-audit fees

How Management Disclosure and Auditor Disclosure Affect Auditor Liability: The Case of the Going Concern Financial Accounting Standard

2024-1-25

Authors: Joel Owens, K. Kelli Saunders, Samantha Schachner, Todd A. Thornock

Topics

ASC 205-40/ASU 2014-15 going concern CAMs auditor liability auditor disclosure

Corporate Labor Violations: Does Ceos’ Prosocial Proclivity Matter?

2024-1-25

Authors: Mehdi Khedmati, Mariem Khalifa, Mohammed Aminu Sualihu, Alfred Yawson

Topics

Corporate labor violations prosocial CEOs corporate culture board committees.

The Effects of New Lease Standards and the Use of Debt Covenants — Evidence From the Implementation of ASC842

2024-1-23

Authors: Jiayin Li, Alexander J. Sannella

Topics

ASC842 debt covenants information asymmetry

An Examination of Direct and Spillover Effects of Accounting Standards on Firms’ Information Environments

2024-1-21

Authors: Derek Christensen, Brian Mittendorf, Clay Partridge

Topics

accounting standards ASC 606 information quality managerial myopia revenue recognition

Is CEO-Board Cultural Diversity More Valuable to Corporate Creditors in Bad Times?

2024-1-18

Authors: Sadok El Ghoul, Omrane Guedhami, Sattar Mansi, Jeffrey Pittman, Hyo Jin Yoon

Topics

Economic policy uncertainty; Corporate governance; Board monitoring; Cultural diversity; Cultural distance; Cost of debt

Do Auditing Standards Influence CEO Compensation-Related Risk-Taking Incentives? Evidence from PCAOB Amendment to Auditing Standard No.12

2024-1-17

Authors: Steven Balsam, Michael Mayberry, Hyun Jong Park

Topics

compensation risk-taking incentives board committee overlap auditing PCAOB

Relative Liability Exposure for Negligence and Financial Reporting Quality: Evidence from the Audit Interference Rule

2024-1-17

Authors: Michael Mayberry, Hyun Jong Park, Wei Zhang

Topics

liability exposure negligence liability financial reporting auditor-client relationship

Ethical Guardians: The Multifaceted Impact of CSR Committee on Executives Manipulation Tendencies

2024-1-16

Authors: Asif Saeed, Samreen Hamid, Phassawan Suntraruk, Narjess Toumi

Topics

CSR committee manipulative tendencies restatements opportunistic behavior sustainable business practices

Economic Consequences of Audit Committee Member Departures: Evidence Based on Director Characteristics

2024-1-16

Authors: Wu-Po (Paul) Liu, Hua-Wei Huang

Topics

Market reactions departures of audit committee directors restatements financial expertise tenure

Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis

2024-1-5

Authors: Wanying Jiang

Topics

Accounting + OversightAudit + ComplianceAudit FeesCybersecurityPCAOB Reports

Retail Investor Attention and Audit Pricing

2024-1-3

Authors:

Topics

Audit + ComplianceAudit FeesAudit Opinions

Internal performance measures and earnings management: evidence from segment earnings

2024-1-1

Authors: Christian Gross; Alfred Wagenhofer; David Windisch

Topics

Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404)

Internal Performance Measures and Earnings Management: Evidence from Segment Earnings

2024-1-1

Authors: Christian Gross, Alfred Wagenhofer, David Windisch

Topics

management accounting system segment reporting segment earnings reconciliation earnings management

Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

2024-1-1

Authors: Samuel B. Bonsall, IV, Eric R. Holzman, Brian P. Miller

Topics

SEC enforcement investigations misreporting financial misconduct

Key audit matters: a systematic review

2023-12-31

Authors:

Topics

EuropeKey Audit Matters - Europe

Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?

2023-12-31

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Earnings quality and board meeting frequency

2023-12-3

Authors:

Topics

Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404)

The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature

2023-11-30

Authors:

Topics

Audit + ComplianceFinancial Restatements

Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality

2023-11-28

Authors:

Topics

Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404)

The joint effects of litigation risk and regulation on non-GAAP reporting

2023-11-22

Authors:

Topics

Non-GAAPSEC Comment Letters

Identifying Data Breaches Timely: Boards’ Technology Committee Matters

2023-11-21

Authors:

Topics

Accounting + OversightCybersecurityEurope

Stuck in traffic: Do auditors price traffic congestion?

2023-11-16

Authors: Jie Hao; Viet Tuan Pham

Topics

Audit + ComplianceAudit FeesFinancial Restatements

What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees

2023-11-16

Authors:

Topics

Accounting + OversightCritical Audit Matters

Debt maturity structure, credit ratings and audit fees: new evidence

2023-11-13

Authors: Solomon Opare; Md. Borhan Uddin Bhuiyan

Topics

Audit + ComplianceAudit Fees

Country-by-Country Disclosures and Firms’ Internal Information Environment

2023-11-10

Authors:

Topics

EuropeInternal Controls (ICFR - SOX 404)

Earnings management risk and audit pricing: Evidence from big bath accounting

2023-11-7

Authors:

Topics

Audit + ComplianceAudit Fees

Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis

2023-10-16

Authors:

Topics

Canada (SEDAR)

Tax compliance assurance

2023-10-16

Authors:

Topics

Corporate + LegalTax

The impact of hedge fund activism on audit pricing

2023-10-9

Authors:

Topics

Accounting + OversightAudit + Compliance

Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China

2023-10-6

Authors:

Topics

Corporate + LegalMergers & Acquisitions

Do ties still bind? Analyst behaviour after financial restatements

2023-10-5

Authors:

Topics

Audit + ComplianceFinancial Restatements

Top management team incentive dispersion and audit fees

2023-9-21

Authors: Rachana Kalelkar; Yuan Shi; Hongkang Xu

Topics

Audit + ComplianceAudit Fees

All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness

2023-9-20

Authors:

Topics

Audit + ComplianceAudit FeesAudit Opinions

Auditors’ carbon risk consideration under the EU emission trading system

2023-9-20

Authors: Isabell Keller; Brigitte Eierle; Sven Hartlieb

Topics

Europe

Accounting firm office size and tax aggressiveness

2023-9-13

Authors:

Topics

Audit + ComplianceAudit Fees

Executive compensation horizon incentives, performance targets, and auditor risk assessment

2023-9-9

Authors:

Topics

Audit + ComplianceAudit FeesAudit Opinions

Using a novel ensemble learning framework to detect financial reporting misconduct

2023-9-9

Authors:

Topics

AAERAccounting + Oversight

Analysis of trends and determinants of the «Big 4» companies in the global audit market

2023-8-18

Authors:

Topics

EuropeMarket Share

Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?

2023-8-18

Authors:

Topics

Accounting + OversightAudit + ComplianceAudit FeesAudit Firm EventsAudit Opinions

What affects auditor choice in emerging markets? New evidence on the role of cultural distance

2023-8-17

Authors:

Topics

EuropeMarket Share

Earnings String Breaks, Accounting Litigation Risk and Audit Fees

2023-8-10

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

Topics

Corporate + LegalLitigation

Internal Performance Measures and Earnings Management: Evidence from Segment Earnings

2023-8-10

Authors:

Topics

Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404)

Impact of Audit Committee Social Capital on the Adoption of COSO 2013

2023-8-4

Authors:

Topics

Audit + ComplianceAudit Committees

The Two Sides of Corporate Social Responsibility and the Quality of Internal Control Audit Opinions

2023-8-4

Authors: Belen Blanco; Encarna Guillamón-Saorín; Andrés Guiral

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Are activist hedge funds good business advisors?

2023-8-1

Authors:

Topics

Corporate + LegalShareholder Activism

Earnings Announcement Content as a Signal of Reliability

2023-8-1

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Examining Auditors’ Ability to Evaluate the Reasonableness of Fair Value Estimates

2023-8-1

Authors:

Topics

Audit + ComplianceAuditor Engagements

Internal Information Quality and Corporate Employment Decisions

2023-7-31

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Economic Impact of Interim CEOs: The Case of Tax Avoidance

2023-7-28

Authors:

Topics

Corporate + LegalTax

The Influence of Increased Financial Flexibility on Small Accounting Firms’ Public Audit Client Portfolios: Evidence from the Paycheck Protection Program

2023-7-27

Authors:

Topics

Audit + ComplianceAuditor Changes

The effect of disclosure committees on non-GAAP reporting quality

2023-7-18

Authors:

Topics

Corporate + LegalSEC Comment Letters

Do Auditors Price Common Ownership?

2023-7-5

Authors: K. K. Raman; Chunlai Ye; Lin-Hui Yu

Topics

Audit + Compliance

The Impact of Terrorist Attacks and Mass Shootings on Earnings Management

2023-7-4

Authors:

Topics

Audit + Compliance

The Measure of Concentration of Audit Markets in Public Interest Entities in the Czech Republic and Slovakia

2023-6-29

Authors: Pavlína Dostálová; Lucie Formanová; Michal Mádr; Břetislav Andrlík

Topics

EuropeKey Audit Matters - EuropeTransparency Reports

CEO Network Connections and the Timeliness of Financial Reporting

2023-6-24

Authors:

Topics

Audit + ComplianceAudit OpinionsDirector & Officer Changes

Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions

2023-6-21

Authors:

Topics

EuropeKey Audit Matters - Europe

Financial statement fraud litigation, material weaknesses, and board characteristics

2023-6-12

Authors:

Topics

AAERAccounting + Oversight

Using Google searches of firm products to detect revenue management

2023-4-11

Authors:

Topics

Toward a Better Expert System for Auditor Going Concern Opinions Using Bayesian Network Inflation Factors

2023-4-4

Authors:

Topics

Audit + ComplianceAudit OpinionsGoing Concerns

The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown

2023-4-1

Authors:

Topics

Audit + ComplianceAudit Opinions

Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Client firm?

2023-4-1

Authors:

Topics

Audit Opinions - EuropeEuropeKey Audit Matters - Europe

“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality

2023-3-7

Authors:

Topics

Audit + ComplianceFinancial Restatements

Factors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach

2023-3-5

Authors: Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer

Topics

Audit + ComplianceFinancial Restatements

The Audit Risk Assessment of European Small- and Mid-Size Enterprises

2023-3-1

Authors:

Topics

Audit Fees - EuropeAudit Opinions - EuropeAuditor Changes - EuropeEuropeFinancial Restatements - Europe

The Impact of Clawback Provisions on Executive Cash Compensation

2023-3-1

Authors: Hanni Liu; Harrison Liu; Jennifer Yin

Topics

Audit + ComplianceAudit Fees

Employee Firing Costs and Auditors’ Going-Concern Opinions: Evidence from Wrongful Discharge Laws

2023-2-25

Authors:

Topics

Audit + ComplianceAudit OpinionsGoing Concerns

Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal

2023-2-17

Authors:

Topics

Audit + ComplianceAudit OpinionsAuditor ChangesCorporate + LegalFinancial Restatements

Do Accounting Firms Change Strategy through Office Managing Partner Appointments? Evidence from the U.S

2023-2-16

Authors:

Topics

Audit + ComplianceDirector & Officer Changes

The Impact of COVID-19 Restrictions on Audit Fees and Audit Delay: Evidence from Auditor Local Offices

2023-2-11

Authors:

Topics

Audit + ComplianceAuditor Changes

Going-Concern Qualifications: A Reliable Predictor of Insolvency?

2023-2-1

Authors:

Topics

Going Concerns

Costs and Benefits of Auditors’ Disclosure of Critical Audit Matters: Initial Evidence from the United States

2023-1-21

Authors:

Topics

Accounting + OversightCritical Audit Matters

Does Corporate Social Responsibility Affect the Timeliness of Audited Financial Information? Evidence from “100 Best Corporate Citizens”

2023-1-17

Authors:

Topics

Audit + ComplianceAudit FeesAudit OpinionsInternal Controls (ICFR - SOX 404)

How do Investors Perceive Audit Report Lag? Evidence from the Cost of Equity

2023-1-4

Authors: Rachana Kalelkar, Qiao Xu

Topics

Audit + Compliance

Women Leading the Audit Process and Audit Fees: A European Study

2022-12-18

Authors:

Topics

Audit Fees - EuropeEuropeFinancial Restatements - Europe

The key audit matters and the audit cost: does governance matter?

2022-12-14

Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah

Topics

Audit Fees - EuropeKey Audit Matters - Europe

Econometric Analysis on the Initial Implementation of the New Specialists Requirements

2022-12-10

Authors:

Topics

Audit + ComplianceAudit FeesAuditor Engagements

Critical Audit Matters: Possible Market Misinterpretation

2022-12-6

Authors:

Topics

Accounting + OversightCritical Audit Matters

The Joint Influence of Sarbanes-Oxley and FAS123R on Financial Misreporting

2022-11-24

Authors:

Topics

Audit + ComplianceFinancial Restatements

Local Creative Culture and Audit Fees

2022-11-23

Authors:

Topics

Audit + ComplianceAudit FeesAudit OpinionsFinancial Restatements

CEO Tournament Incentives and Corporate Debt Contracting

2022-11-17

Authors:

Topics

Audit + ComplianceFinancial Restatements

CEO networks and the labor market for directors

2022-11-17

Authors:

Topics

Audit + ComplianceDirector & Officer Changes

Government Contracts and Audit Fees

2022-11-16

Authors:

Topics

Audit + ComplianceAudit Fees

Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees

2022-11-15

Authors: Sven Hartlieb; Brigitte Eierle

Topics

Audit + Compliance

The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

2022-11-10

Authors:

Topics

Accounting + OversightAudit + ComplianceAudit OpinionsFinancial RestatementsPCAOB Reports

Prosocial CEOs and The Cost of Debt: Evidence from Syndicated Loan Contracts

2022-11-9

Authors: Chunbo Liu; Liang Xu; Haoyi Yang; Wenqiao Zhang

Topics

BankruptciesCorporate + Legal

The Effect of an Audit Firm’s Ethics Scandal on Client Acquisition Practices

2022-11-8

Authors:

Topics

Audit + ComplianceAudit Fees

Firm Culture and Internal Control System

2022-11-6

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

The Effect of Customer Concentration on Stock Sentiment Risk

2022-10-16

Authors:

Topics

Audit + ComplianceAudit FeesFinancial Restatements

StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk

2022-10-12

Authors:

Topics

Audit + ComplianceAuditor ChangesAuditor EngagementsCorporate + LegalLitigation

The Effects of Cyber Threats on Maintenance Outsourcing and Age Replacement Policy

2022-10-11

Authors:

Topics

Accounting + OversightCybersecurity

The Impact of CEO IT Ability on Bank Loan Terms

2022-10-11

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Options Trading and Earnings Management: Evidence from the Penny Pilot Program

2022-9-16

Authors:

Topics

Audit + ComplianceFinancial Restatements

A High-Dimensional Approach to Predicting Audit Opinions

2022-9-11

Authors: Ali Saeedi

Topics

Audit + ComplianceAudit OpinionsGoing Concerns

CPAs and Big 4 Office Audit Quality

2022-9-10

Authors:

Topics

Audit + ComplianceAudit Fees

Do key audit matters signal corporate bankruptcy?

2022-9-10

Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah

Topics

Key Audit Matters - Europe

Employment Quality and 10-K Report Readability

2022-9-10

Authors:

Topics

Accounting + OversightAudit Firm Events

Insider Filing Violations and Illegal Information Delay

2022-9-9

Authors:

Topics

Audit + ComplianceFinancial Restatements

2022-9-7

Authors:

Topics

Audit + ComplianceFinancial Restatements

Are Voluntary Internal Control Weakness Disclosures in Initial Public Offerings Associated with Managerial Ability and Subsequent Financial Reporting Quality?

2022-8-30

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Can Non-Audit Services from Shared Auditors in the Supply Chain Mitigate the Impact of the Bullwhip Effect on Investment Efficiency?

2022-8-26

Authors:

Topics

OIA (Other Independent Audits)

Cash Substitution and Deferred Consumption as Data Breach Harms.

2022-8-17

Authors:

Topics

Accounting + OversightCybersecurity

Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures

2022-8-8

Authors: Luminita Enache; Paul A. Griffin; Rucsandra Moldovan

Topics

Audit + ComplianceAudit FeesDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)

Does PCAOB regulatory enforcement deter low quality audits?

2022-8-8

Authors:

Topics

Accounting + OversightAudit + ComplianceFinancial RestatementsPCAOB Reports

Changes in Accounting Estimates: An Update of Priors or an Earnings Management Strategy of “Llast Resort”?

2022-8-2

Authors:

Topics

Accounting + OversightChanges in Accounting Estimates

The Effect of Intermediary Coverage on Disclosure: Evidence from a Randomized Field Experiment

2022-7-27

Authors: Andrew Belnap

Topics

Accounting + OversightAudit + Compliance

Code of Ethics Quality and Audit Fees

2022-7-20

Authors:

Topics

Audit + ComplianceAudit Fees

Auditor Distraction and Audit Quality

2022-7-18

Authors:

Topics

Audit + ComplianceAuditor ChangesAuditor Engagements

Audit Committee Members’ Proximity to Corporate Headquarters and Audit Fees

2022-7-15

Authors:

Topics

Audit + ComplianceAudit Fees

The Impact of COVID-19 Lockdown on Audit Fees and Audit Delay: International Evidence

2022-7-15

Authors:

Topics

Audit + ComplianceAudit Fees

Is Artificial Intelligence Improving the Audit Process?

2022-7-7

Authors:

Topics

Audit + ComplianceAudit FeesFinancial Restatements

The Impact of Financial Restatement on Reported Data Security Breach

2022-7-5

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Growing Field of Nonprofit Accounting Research: 21st Century Data Sources, Topics, and Opportunities

2022-7-1

Authors: Julie M. Mercado; Linda M. Parsons; Kyle A. Smith

Topics

Government + Non-Profit (OIA)

Toward an Automated and Efficient Data Integrity Verification Model Using Blockchain

2022-7-1

Authors:

Topics

Audit + ComplianceAudit Fees

Information Risk and Stock Returns of Companies Going Public by Merging with SPACs

2022-6-30

Authors:

Topics

Audit + Compliance

SEC review of non-GAAP comment letters in family firms

2022-6-30

Authors: Samer Khalil, Denise O'Shaughnessy, Ian Twardus

Topics

Corporate + LegalSEC Comment Letters

Disclosure Committees: Implications for Disclosure Quality and Timeliness

2022-6-29

Authors:

Topics

Audit + Compliance

Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality

2022-6-28

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Disclosure and Consequences of U.S. Critical Audit Matters

2022-6-28

Authors:

Topics

Accounting + OversightCritical Audit Matters

The Invisible Hand in the Dark: The Disciplinary Effect of Dark Pools on Firm Overinvestment

2022-6-28

Authors:

Topics

Audit + ComplianceFinancial Restatements

Within or Across Auditors? Understanding Knowledge Transfer in Audit Production

2022-6-24

Authors:

Topics

Audit + ComplianceAudit FeesAudit Opinions

Shareholder Litigation and Corporate Culture

2022-6-15

Authors:

Topics

Corporate + LegalLitigation

Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity Across Audit Clients: A New Form of Knowledge Spillover?

2022-6-14

Authors: Jong Chool Park University of South Florida - School of Accountancy Thomas Joseph Smith University of South Florida James Whitworth University of South Florida

Topics

Audit + ComplianceFinancial Restatements

Individual Auditor Turnover and Audit Quality – Large Sample Evidence from U.S. Audit Offices

2022-6-14

Authors:

Topics

Accounting + Oversight

Can a Principal Auditor Reduce Accountability for an Audit Engagement by Dividing Responsibility With Another Auditor?

2022-6-13

Authors:

Topics

Audit + ComplianceAudit FeesAudit OpinionsCorporate + LegalLitigation

CEO Political Ideologies and Auditor-Client Contracting

2022-6-9

Authors: Avishek Bhandari University of Wisconsin Whitewater Joanna Golden University of Memphis - School of Accountancy Maya Thevenot Florida Atlantic University

Topics

Audit + ComplianceAudit Fees

Stock Liquidity and Accruals-based Earnings Management: The Three Views

2022-6-9

Authors:

Topics

Audit + ComplianceAudit Fees

Corporate Culture and Financial Reporting Quality

2022-6-8

Authors:

Topics

Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404)

Talk too much? The Impact of Cybersecurity Disclosures on Investment Decisions

2022-6-8

Authors:

Topics

Accounting + OversightCybersecurityReports

Fair Value Hierarchy, Bargaining Power, and Audit Pricing Across Audit Firms’ Client Portfolios

2022-6-7

Authors:

Topics

Audit + ComplianceAudit Fees

Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals

2022-6-7

Authors:

Topics

Audit + ComplianceAudit OpinionsFinancial Restatements

Media Sentiment and Shareholder Litigation

2022-6-2

Authors:

Topics

Audit + ComplianceCorporate + LegalFinancial Restatements

The Real Effects of Disclosure Regulation: Evidence from Mandatory CFO Compensation Disclosure

2022-5-31

Authors:

Topics

Audit + ComplianceAudit FeesFinancial Restatements

Do Managers Commit Wrongdoing When Investors Are Distracted?

2022-5-25

Authors: Daniel Neukirchen TU Dortmund University Gerrit Köchling TU Dortmund University Peter N. Posch TU Dortmund University

Topics

Audit + ComplianceFinancial Restatements

CEO Facial Trustworthiness and Corporate Governance

2022-5-23

Authors:

Topics

Audit + ComplianceAudit OpinionsInternal Controls (ICFR - SOX 404)

The Demand for Auditor Reputation: Evidence from a Structural Model

2022-5-20

Authors: Aiyong Zhu, Christopher Koch

Topics

Audit + ComplianceAuditor ChangesAuditor EngagementsFinancial Restatements

The Effect of Small Audit Firms’ Failure to Remediate the PCAOB’s Quality Control Criticisms on Audit Market Segmentation

2022-5-20

Authors:

Topics

Accounting + OversightPCAOB Reports

Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality

2022-5-19

Authors:

Topics

Audit + ComplianceAudit FeesAudit OpinionsAuditor ChangesReports

Stressed About Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes

2022-5-18

Authors:

Topics

Audit + ComplianceAudit OpinionsInternal Controls (ICFR - SOX 404)

Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act

2022-5-16

Authors:

Topics

Audit + ComplianceCorporate + LegalInternal Controls (ICFR - SOX 404)SEC Comment Letters

Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach

2022-5-16

Authors:

Topics

Revenue Recognition

Labor Costs of Implementing New Accounting Standards

2022-5-15

Authors:

Topics

Audit + ComplianceAudit FeesFinancial Restatements

The Effect of Individual Auditor Quality on Audit Outcomes: Opening the Black Box of Audit Quality

2022-5-11

Authors:

Topics

Audit + ComplianceAudit FeesFinancial RestatementsGoing ConcernsInternal Controls (ICFR - SOX 404)

The Decision-Usefulness of ASC 606 Revenue Disaggregation

2022-5-7

Authors: Lisa A. Hinson, Gabriel Pundrich, Mark Zakota

Topics

Corporate + LegalRevenue RecognitionSEC Comment Letters

Do Shared Auditors Facilitate Information Transfer between Clients? Evidence from Patent Citations

2022-5-6

Authors:

Topics

Audit + ComplianceAuditor Engagements

The Fast and the Circuitous: Semantic Progression as a Type of Disclosure Complexity

2022-5-6

Authors: Nicholas M. Guest, Jiawen Yan

Topics

Audit + ComplianceFinancial Restatements

Management Faultlines and Management Forecasts

2022-5-5

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct

2022-5-2

Authors:

Topics

Audit + ComplianceAudit FeesAuditor Changes

Restatement Costs and Reporting Bias

2022-5-2

Authors:

Topics

Audit + ComplianceFinancial Restatements

Corporate Misconduct and Earnings Restatements

2022-4-29

Authors:

Topics

Audit + ComplianceFinancial Restatements

Stepford Partners: Do Innate Gender-Related Differences Survive Isomorphic Processes?

2022-4-29

Authors:

Topics

Audit + ComplianceAudit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

The Effect of Audit Partners’ Workload Compression on Audit Quality Across Europe

2022-4-29

Authors:

Topics

Auditor Engagements - EuropeEurope

The Opportunity for Partner Industry Knowledge Sharing within Audit Offices and Audit Quality

2022-4-29

Authors:

Topics

Audit + ComplianceFinancial Restatements

Impact of COVID-19 Pandemic on Auditors’ Responsibility: Evidence from European Listed Companies on Key Audit Matters

2022-4-28

Authors: Camelia-Daniela Hategan, Ruxandra-Ioana Pitorac, Andreea Claudia Crucean

Topics

EuropeKey Audit Matters - Europe

Are Audit Fees Discounted by Successor Auditors?

2022-4-27

Authors:

Topics

Audit + ComplianceAudit FeesAudit OpinionsAuditor Changes

The Effects of ASC 606 on Revenue Recognition

2022-4-27

Authors: Waqar Ali, Ayung Tseng

Topics

Accounting + OversightAQRM

Complexity of CEO Compensation Packages

2022-4-25

Authors:

Topics

Corporate + LegalSEC Comment Letters

Dividend Payment and Financial Restatement: US evidence

2022-4-25

Authors:

Topics

Audit + ComplianceAudit OpinionsFinancial Restatements

The Impact of Customer Firm Data Breaches on the Audit Fees of Their Suppliers

2022-4-25

Authors:

Topics

Accounting + OversightCybersecurity

The Road Not Taken: A Comparison of Accounting and Auditing Enforecement Releases and Securities Class Actions

2022-4-24

Authors:

Topics

Audit + ComplianceFinancial Restatements

Auditor Monitoring of Non-GAAP Earnings

2022-4-20

Authors:

Topics

Non-GAAP

Cheap Stock Options: Antecedents and Outcomes

2022-4-20

Authors:

Topics

Corporate + LegalInitial Public Offerings (IPO)SEC Comment Letters

Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers

2022-4-20

Authors:

Topics

Audit + ComplianceCorporate + LegalFinancial RestatementsInternal Controls (ICFR - SOX 404)SEC Comment Letters

Fair Value Accounting Standards and Securities Litigation

2022-4-18

Authors: Musaib Ashraf, Dain C. Donelson, John M. McInnis, Richard Mergenthaler

Topics

Audit + ComplianceFinancial Restatements

The Accounting Financial Expertise of the Audit Committee Chair And Oversight Effectiveness

2022-4-18

Authors:

Topics

Audit + ComplianceAudit CommitteesAudit Committees & CorporationsFinancial RestatementsQuality of Reporting

Corporate risk disclosure and key audit matters: the egocentric theory

2022-4-15

Authors: Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah; Atm Enayet Karim

Topics

Key Audit Matters - Europe

To Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion

2022-4-15

Authors:

Topics

Audit + ComplianceAudit OpinionsInternal Controls (ICFR - SOX 404)

Do Blockades to PCAOB Inspections Suggest Lower Audit Quality? The Case of Chinese Companies Listed in the U.S.

2022-4-14

Authors:

Topics

Audit + ComplianceAudit FeesInternal Controls (ICFR - SOX 404)

Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?

2022-4-13

Authors:

Topics

Audit + ComplianceCorporate + LegalFinancial RestatementsSEC Comment Letters

Auditors’ Cybersecurity Breach Experience on Non-Breached Clients’ Audit Fees

2022-4-12

Authors:

Topics

Accounting + OversightCybersecurity

Judicial Hellholes and Other Differential Characteristics: Is State-Level Legal Risk Reflected in Audit Fee Pricing?

2022-4-12

Authors:

Topics

Audit + ComplianceAudit Fees

The Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality

2022-4-6

Authors:

Topics

Audit + ComplianceAudit FeesCorporate + LegalSEC Comment Letters

The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown

2022-4-6

Authors:

Topics

Accounting + OversightAudit OpinionsPCAOB Reports

Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation

2022-4-4

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

Topics

Audit + ComplianceDirector & Officer ChangesDisclosure Controls (SOX 302)

Shareholder Litigation Rights and Corporate Payout Policy: Evidence from Universal Demand Laws

2022-4-4

Authors:

Topics

Corporate + LegalLitigation

Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws

2022-4-1

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

Topics

Accounting + OversightCybersecurity

Principal-Versus-Agent Considerations in Revenue Recognition

2022-4-1

Authors:

Topics

Audit + ComplianceFinancial RestatementsRevenue Recognition

Is Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees

2022-3-29

Authors:

Topics

Accounting + OversightCritical Audit Matters

SEC Compensation-related Comment Letters and Excess CEO Compensation

2022-3-29

Authors:

Topics

Corporate + LegalSEC Comment Letters

The Effect of Audit Quality on Organization Capital

2022-3-29

Authors:

Topics

Audit + ComplianceAudit FeesAuditor Changes

Third-Party Auditor Liability and Financial Restatements

2022-3-28

Authors:

Topics

Audit + ComplianceFinancial Restatements

Does Auditor Style Influence Non-GAAP Reporting?

2022-3-24

Authors:

Topics

Non-GAAP

Factors Determining Z-score and Corporate Failure in Malaysian Companies

2022-3-23

Authors:

Topics

BankruptciesCorporate + Legal

Stock Buyback Motivations and Consequences: A Literature Review

2022-3-22

Authors: Alvin Chen, Olga Obizhaeva

Topics

Audit + ComplianceAudit FeesRed Flags

The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting

2022-3-22

Authors:

Topics

Audit + ComplianceFinancial Restatements

Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Quality

2022-3-21

Authors: Linette M. Rousseau

Topics

EuropeKey Audit Matters - Europe

Auditee’s Payout Policies: Does Audit Quality Matter?

2022-3-17

Authors:

Topics

Audit + Compliance

Audit Fees and Pricing Strategy: Do Restatements of Internal Control Reports and Earnings Matter

2022-3-16

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Boards’ Reactions to Problems in Accounting for Income Taxes

2022-3-10

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Do Over-Conservative Going Concern Audit Opinions Exist? Evidence From the Prediction Model Approach

2022-3-2

Authors:

Topics

Audit + ComplianceAudit OpinionsGoing Concerns

CEO Cultural Heritage and the Pricing of Audit Services

2022-3-1

Authors:

Topics

Audit + ComplianceAudit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Do Over-Conservative Going Concern Audit Opinions Exist? Evidence from the Prediction Model Approach

2022-3-1

Authors:

Topics

Audit + ComplianceAudit Opinions

Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships

2022-3-1

Authors:

Topics

Audit + ComplianceAudit Opinions

Regulatory Scrutiny of Mutual Fund Disclosures

2022-2-28

Authors: Kai Du (Pennsylvania State University), Shuyang Wang (Northeastern University)

Topics

Audit + ComplianceAudit OpinionsFunds + SecuritiesMutual Funds

The SEC’s September Spike: Regulatory Inconsistency with the Fiscal Year

2022-2-26

Authors:

Topics

Audit + ComplianceFinancial Restatements

Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations

2022-2-25

Authors: Rebecca Files (The University of Texas at Dallas Naveen Jindal School of Management) Michelle Liu (New York Institute of Technology School of Management)

Topics

Audit + ComplianceFinancial Restatements

Answers Without Questions

2022-2-18

Authors:

Topics

Audit + ComplianceFinancial Restatements

Interim CFO Successions: A Governance Failure or Strategic Succession Planning?

2022-2-16

Authors:

Topics

Director & Officer ChangesDisclosure Controls (SOX 302)Financial Restatements

Auditor Expertise in Mergers and Acquisitions

2022-2-9

Authors:

Topics

Corporate + LegalMergers & Acquisitions

Do IPOs Bear More Severe Legal Consequences of Accounting Misstatements?

2022-2-9

Authors:

Topics

Audit + ComplianceCorporate + LegalFinancial RestatementsInitial Public Offerings (IPO)

Political Favoritism and Audit Fees: The Effect of Stock Ownership by Members of the US Congress

2022-2-9

Authors:

Topics

Audit + ComplianceAudit Fees

Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss

2022-2-7

Authors:

Topics

Accounting + OversightPCAOB Reports

Determinants and Career Consequences of Early Audit Partner Rotations

2022-2-7

Authors:

Topics

Accounting + OversightAudit + ComplianceAudit FeesFinancial RestatementsPCAOB Reports

Audit Partner Volunteerism and Audit Quality

2022-2-5

Authors: Gus De Franco, Yuan Ji, Yinqi Zhang

Topics

Audit + ComplianceAudit FeesFinancial Restatements

CFO Gaps: Determinants and Impact on the Corporate Information Environment

2022-2-3

Authors:

Topics

Audit + ComplianceDirector & Officer Changes

SPAC Law and Myths

2022-2-3

Authors: John C. Coates, IV

Topics

Corporate + LegalInitial Public Offerings (IPO)SPACs

It’s Not Done Until It’s Done: Late Audit Filings During COVID-19

2022-2-2

Authors:

Topics

Audit + ComplianceLate Filings

Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry

2022-2-1

Authors:

Topics

Audit + ComplianceFinancial RestatementsFinancial Services (OIA)Insurance IndustryOIA (Other Independent Audits)

Audit Firm Political Connections and PCAOB Inspection Reports

2022-1-31

Authors:

Topics

Accounting + OversightPCAOB Reports

Audit Effort in Global Systemic Banks

2022-1-28

Authors:

Topics

Audit + ComplianceAudit Fees

Do Auditors Charge a Client Business Risk Premium? Evidence from Audit Fees and Derivative Hedging in the U.S. Oil and Gas Industry

2022-1-28

Authors:

Topics

Audit + ComplianceAudit Fees

Dual 8-K Filings and Auditor Downward Switches

2022-1-28

Authors:

Topics

Audit + Compliance

Mandatory Audit Partner Rotations and Audit Quality in the United States

2022-1-28

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Effect of Audit Firm Attributes on Audit Delay in the Presence of Financial Reporting Complexity

2022-1-21

Authors: Chu Chen, Hongmei Jia, Yang Xu, David Ziebart

Topics

Audit + ComplianceFinancial Restatements

The Implications of IT Environment on the Audit and Financial Reporting Quality

2022-1-20

Authors:

Topics

Accounting + OversightPCAOB Reports

Retiree Medical Plans in Mergers and Acquisitions

2022-1-17

Authors: Robert Gholson

Topics

BankruptciesCorporate + LegalMergers & Acquisitions

Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities

2022-1-13

Authors:

Topics

Auditor ChangesExecutive Compensation

Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities

2022-1-13

Authors:

Topics

Auditor ChangesExecutive Compensation

Strategic Earnings Announcement Timing and Fraud Detection

2022-1-10

Authors:

Topics

Audit + ComplianceFinancial Restatements

How Do Auditors Respond to Competition? Evidence from the Bidding Process

2022-1-6

Authors:

Topics

Audit + Compliance

Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?

2022-1-4

Authors:

Topics

Audit + ComplianceFinancial Restatements

Can Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses?

2021-12-23

Authors:

Topics

Audit + ComplianceAudit Fees

Error, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning

2021-12-15

Authors:

Topics

Audit + ComplianceAudit OpinionsBankruptciesCorporate + LegalGoing Concerns

The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation

2021-12-6

Authors: Gus De Franco (Tulane University) Yuyan Guan (Nanyang Technological University) Yibin Zhou (University of Texas at Dallas) Xindong Kevin Zhu (City University of Hong Kong)

Topics

Audit + Compliance

Business Risks Resulting from Errors in the Financial Statements of Companies

2021-12-4

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Economic Consequences of Ceasing Option Backdating

2021-12-4

Authors: Szu-fan Chen (The Hong Kong University of Science and Technology)

Topics

Audit + ComplianceFinancial Restatements

Does Non-GAAP Reporting Change after Financial Restatements?

2021-11-30

Authors:

Topics

Audit + ComplianceFinancial Restatements

Customer Satisfaction and Internal Control

2021-11-22

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Does Sustainable Investing Matter to the Market?

2021-11-17

Authors:

Topics

Corporate + LegalInitial Public Offerings (IPO)

Sustainable Investing: An Incentive for Firms To Do “Good” and Attract the “Right” Investors?

2021-11-17

Authors:

Topics

Corporate + LegalInitial Public Offerings (IPO)

Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality

2021-11-14

Authors:

Topics

Audit + ComplianceAudit Opinions

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

2021-11-10

Authors:

Topics

Audit + ComplianceCorporate + LegalFinancial RestatementsSEC Comment Letters

Regulating via Social Media: Deterrence Eﬀects of the SEC’s Use of Twitter

2021-11-1

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Impact of Workforce Health on Earnings Quality

2021-10-25

Authors: Truc (Peter) Do (University of Queensland)

Topics

Accounting FirmsAudit + ComplianceAudit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Do Firms Redact Information from Material Contracts to Conceal Bad News?

2021-10-21

Authors:

Topics

Audit + ComplianceFinancial Restatements

Does Corporate Culture Impact Audit Pricing? Evidence from Textual Analysis

2021-10-21

Authors: Huimin (Amy) Chen (University of Massachusetts Lowell) Bill B. Francis (Rensselaer Polytechnic Institute) Tahseen Hasan (Rensselaer Polytechnic Institute) Qiang Wu (Hong Kong Polytechnic University)

Topics

Audit + Compliance

Using Python for Textual Accounting Research

2021-10-16

Authors:

Topics

Accounting + OversightAudit + ComplianceCorporate + LegalFunds + Securities

The SEC Filing Review Process: A Survey and Future Research Opportunities

2021-10-11

Authors:

Topics

Corporate + LegalSEC Comment Letters

Corporate Litigation, Governance, and the Role of Law Firms

2021-10-4

Authors:

Topics

Corporate + LegalLitigation

Determinants and Career Consequences of Early Audit Partner Rotations

2021-10-1

Authors:

Topics

Audit + Compliance

The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency

2021-9-24

Authors:

Topics

Audit + ComplianceAudit Fees

Do Firms Time Changes in Accounting Estimates to Manage Earnings?

2021-9-23

Authors:

Topics

Accounting + OversightChanges in Accounting Estimates

Institutional Investor Activism and Employee Safety: The Role of Activist and Board Political Ideology

2021-9-22

Authors:

Topics

Corporate + LegalShareholder Activism

The Downside of CFO Function-Based Language Incongruity

2021-9-17

Authors: Cyril Taewoong Um (Purdue University) Shiau-Ling Guo (Purdue University) Fabrice Lumineau (University of Hong Kong) Wei Shi (University of Miami) Ruixiang Song (Auburn University)

Topics

Audit + ComplianceAuditor Changes

Credit Risk Assessment and Executives’ Legal Expertise

2021-9-14

Authors:

Topics

Audit + ComplianceAudit Fees

How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments

2021-9-13

Authors: Trent Krupa (University of Connecticut)

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

How Do Firms Assess the Risks of Tax Aggressiveness? Evidence from Mandated Enterprise Risk Assessments

2021-9-13

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Why Do M&A Advisors use Trailing Multiples? Accounting Reports as Arbiters of Value

2021-9-10

Authors:

Topics

Corporate + LegalLitigation

Earnings Myopia and Private Equity Takeovers

2021-9-8

Authors:

Topics

Audit + ComplianceFinancial Restatements

Direction When It’s Needed Most: Analysts’ Target Price Forecasts after Accounting Misstatements

2021-9-6

Authors:

Topics

Audit + ComplianceCorporate + LegalFinancial RestatementsLitigation

Analyst Revenue Forecasts and Firm Revenue Misstatements

2021-9-5

Authors:

Topics

Audit + ComplianceFinancial Restatements

Government Procurement and Wage Theft

2021-9-2

Authors:

Topics

Audit + ComplianceFinancial Restatements

Shareholder Litigation Risk and Firms’ Choice of External Growth

2021-9-1

Authors: Chenchen Huang (University of Bristol) Neslihan Ozkan (University of Bristol) Fangming Xu (University of Bristol)

Topics

Corporate + LegalLitigation

The Impact of Country Institutional Factors on Firm Disclosure: Cybersecurity Disclosures in Chinese Cross-Listed Firms

2021-9-1

Authors:

Topics

Accounting + OversightCybersecurity

Do Tax Experts Play a Monitoring Role in Audit Engagements?

2021-8-31

Authors:

Topics

Audit + Compliance

Do Antitrust Laws Chill Corporate Disclosure?

2021-8-27

Authors: Jinjie Lin (Yale School of Management)

Topics

Corporate + LegalLitigation

Investor Protection in an Age of Entrepreneurship

2021-8-25

Authors:

Topics

Business News Headlines and the Prophetic Vision of Bankruptcies: An Application of Natural Language Processing

2021-8-16

Authors:

Topics

Corporate + Legal

Textual Analysis of Short-seller Research Reports, Stock Prices, and Real Investment

2021-8-16

Authors:

Topics

Audit + ComplianceFinancial Restatements

Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction – Implications from ASU 2014-15

2021-8-15

Authors:

Topics

Audit + ComplianceAudit OpinionsCoronavirusGoing Concerns

Accounting for Emissions: Evidence from Auditor Pricing of Climate Change Risk

2021-8-12

Authors:

Topics

Audit + ComplianceAudit FeesAuditor TenureFinancial Restatements

Litigation and Information Effects on Private Sales of Securities

2021-8-11

Authors:

Topics

Corporate + LegalLitigation

Auditor Independence: Evidence on Non-Audit Fees, Firm Financial Health and Investors’ Perceptions of Earnings

2021-8-6

Authors:

Topics

Audit + ComplianceAudit Fees

Determinants and Consequences of Noncompliance with the 2013 COSO Framework

2021-8-2

Authors: Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)

Topics

Audit + ComplianceCOSOInternal Controls (ICFR - SOX 404)

Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?

2021-8-2

Authors:

Topics

Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements

2021-8-1

Authors: Jeffrey A. Pittman Yuping Zhao

Topics

Audit + ComplianceAudit FeesFinancial Restatements

Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline

2021-8-1

Authors:

Topics

Audit + ComplianceAudit FeesAudit Opinions

The Role of Timing and Management’s Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls

2021-7-24

Authors:

Topics

Audit + Compliance

Audit Committee Meetings and the Timeliness of Misstatement Disclosure

2021-7-18

Authors:

Topics

Audit + ComplianceFinancial Restatements

Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies

2021-7-16

Authors:

Topics

Understanding the Asset Growth Anomaly

2021-7-14

Authors:

Topics

Audit + ComplianceFinancial Restatements

Shareholder Ratification of Auditors After PCAOB Censures

2021-7-11

Authors:

Topics

Audit + Compliance

Internal Control Quality: The Role of Critical Audit Matters Reporting

2021-7-8

Authors: Carol Callaway Dee (University of Colorado Denver) Bing Luo (San Francisco State University) Jing Zhang (University of Colorado Denver)

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

The Effect of Information Technology (IT) Material Weaknesses in Internal Control on Chief Financial Officer (CFO) Turnover

2021-7-8

Authors:

Topics

Audit Committee Effectiveness Characteristics and Auditor Switches Involving Industry Specialists

2021-7-4

Authors:

Topics

Audit + ComplianceAuditor Changes

The Cost of Innovation: Evidence from Auditor Pricing of Inventor Chief Executive Officers

2021-7-4

Authors: Dr. Ibrahim Bostan (Zayed University) Dr. Yezen H. Kannan (Zayed University)

Topics

Audit + Compliance

Trade Secret Protection and Firms’ Internal Transparency

2021-7-4

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

How Do Uniformity and Flexibility in Classification Standards Affect Cash Flow Statement Comparability?

2021-7-3

Authors:

Topics

Audit + ComplianceFinancial Restatements

Blockchain Adoption and Accounting Information System: An Investigation of Challenges and Expected Value

2021-7-1

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

2021-6-29

Authors:

Topics

Audit + ComplianceFinancial Restatements

Evolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report

2021-6-28

Authors:

Topics

Europe

Collective Reputations, Trust Premium, and Corporate Misconduct

2021-6-25

Authors:

Topics

Audit + Compliance

The Information Quality of Complex Financial Reports: Evidence from Filing Returns and Insider Trades

2021-6-24

Authors:

Topics

Audit + Compliance

Do Investors Care Who Did the Audit? Evidence from Form AP

2021-6-22

Authors: Marcus Doxey (University of Alabama) James Lawson (Bucknell University) Thomas J. Lopez (University of Alabama) Quinn Thomas Swanquist (University of Alabama)

Topics

Accounting + OversightPCAOBPCAOB ReportsQuality of Reporting

Proxy Advisory Firms and Corporate Shareholder Engagement

2021-6-22

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk

2021-6-10

Authors: Tamara A. Lambert (Lehigh University) Bright Asante-Appiah (Lehigh University)

Topics

Audit + ComplianceAudit Fees

Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?

2021-6-3

Authors:

Topics

Corporate + LegalTax

A Model to Assess the Relationship Between Management Opportunism and Auditor Reaction. Simulation on Financial Restatements and on a Sample of Brazilian Companies Listed on NYSE

2021-6-1

Authors:

Topics

Accounting + OversightAQRM

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

2021-6-1

Authors:

Topics

Corporate + LegalLitigation

Litigation Risk Management through Corporate Payout Policy

2021-5-27

Authors:

Topics

Corporate + LegalLitigation

The Governance Role of Auditors: Evidence from Derivative Lawsuits

2021-5-26

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting

2021-5-18

Authors:

Topics

Audit FeesAuditor ChangesEuropeKey Audit Matters

Tax Planning Knowledge Diffusion via the Labor Market

2021-4-30

Authors:

Topics

Audit + ComplianceAudit Fees

Decentralized Finance: Regulating Cryptocurrency Exchanges

2021-4-28

Authors: Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics

Audit + ComplianceFinancial RestatementsRevenue Recognition

Regulatory (In)attention and Earnings Management

2021-4-28

Authors:

Topics

Corporate + LegalSEC Comment Letters

The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606

2021-4-28

Authors: Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics

Revenue Recognition

Accounting Restatements and Bank Liquidity Creation

2021-4-27

Authors:

Topics

Audit + ComplianceFinancial Restatements

What Incentivizes Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega

2021-4-25

Authors:

Topics

Audit + ComplianceFinancial Restatements

Shareholder Litigation Rights and Stock Price Crash Risk

2021-4-22

Authors:

Topics

Corporate + LegalLitigation

Does Religiosity Improve Analyst Forecast Accuracy?

2021-4-20

Authors:

Topics

Audit + ComplianceAudit FeesFinancial Restatements

Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits

2021-4-18

Authors:

Topics

Audit + Compliance

The Importance of Financial Misconduct of Institutional Investors on Corporate Social Responsibility

2021-4-12

Authors:

Topics

Corporate + LegalShareholder Activism

Do Director Networks Help Managers Forecast Better?

2021-4-9

Authors:

Topics

Prior Audit Experience and CFO Financial Reporting Aggressiveness

2021-4-2

Authors: Eric R. Condie (Georgia Institute of Technology) Kara M. Obermire (Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics

Audit + Compliance

Credibility of Managers’ Fair Value Assessments: Evidence from Smaller-Than-Expected Goodwill Impairments

2021-4-1

Authors:

Topics

Audit + Compliance

Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives

2021-3-15

Authors: Hyung Il Oh (Korea Advanced Institute of Science and Technology) Hyunpyo Kim (Shippensburg University of Pennsylvania) Jeong-Bon Kim (City University of Hong Kong) Yong Gyu Lee (Seoul National University)

Topics

Audit + ComplianceFinancial Restatements

Is Corporate Governance Priced in the Option Market? Evidence from Shareholder Proposals

2021-3-13

Authors:

Topics

Corporate + LegalShareholder Activism

Regression and Machine Learning Methods to Predict Discrete Outcomes in Accounting Research

2021-3-11

Authors:

Topics

Audit + ComplianceFinancial Restatements

Weathering the Weather: Does Extreme Weather Affect the Cost and Delay of an Audit?

2021-3-11

Authors:

Topics

Audit + Compliance

The Measurement of Audit Quality in the Netherlands: A Practical Note

2021-3-10

Authors:

Topics

Audit OpinionsEuropeFinancial RestatementsGoing Concerns

Do U.S. Firms Disguise Acquisitions to Avoid Taxes?

2021-3-9

Authors:

Topics

Corporate + LegalIndefinitely Reinvested Foreign EarningsTax

Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality

2021-3-9

Authors:

Topics

Corporate + LegalSEC Comment Letters

The Long-Term Effects of Short Selling and Negative Activism

2021-3-9

Authors:

Topics

Director & Officer ChangesShareholder Activism

Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision

2021-3-8

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

Topics

Audit + ComplianceAudit Fees

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

2021-3-8

Authors:

Topics

Audit + ComplianceFinancial Restatements

Should the SEC Allow Managers Discretion When Disclosing Risk Factors? Evidence from Peer Data Breaches and Cyber Risk Factors

2021-3-8

Authors: Musaib Ashraf (Michigan State University)

Topics

Audit + Compliance

The Efficacy of PCAOB Operational Decision Making

2021-3-5

Authors:

Topics

Accounting + OversightPCAOBQuality of Reporting

Everlasting Fraud

2021-3-2

Authors:

Topics

Audit + ComplianceFinancial Restatements

Generalist CEOs and Audit Pricing

2021-3-2

Authors:

Topics

Audit + ComplianceAudit FeesAudit OpinionsGoing Concerns

Information Quality and Workplace Safety

2021-3-2

Authors:

Topics

Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404)

Using Economic Links between Firms to Detect Accounting Fraud

2021-3-2

Authors:

Topics

Audit + ComplianceFinancial Restatements

Auditing in the Time of COVID – The Impact of COVID-19 on Auditing in New Zealand and Subsequent Reforms

2021-3-1

Authors: David Hay (University of Auckland Business School) Karen Shires (PwC, Oslo, Norway) Debbie Van Dyk (University of Auckland Business School)

Topics

Audit OpinionsCoronavirusEuropeGoing Concerns

Female Directors: Why Are Some Less Informed Than Others?

2021-3-1

Authors:

Topics

Audit + ComplianceCorporate + Legal

Information Complementarities and the Dynamics of Transparency Shock Spillovers

2021-3-1

Authors:

Topics

Regulation Oversight

Faultlines among Senior Executives, Internal Control and Corporate Disclosure

2021-2-27

Authors:

Topics

Audit + ComplianceFinancial RestatementsInternal Controls (ICFR - SOX 404)

The Effect of Retaliation Costs on Employee Whistleblowing

2021-2-27

Authors: Jonas Heese (Harvard University - Business School) Gerardo Perez Cavazos (Harvard University - Business School)

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Goodwill Impairment and Audit Effort

2021-2-24

Authors:

Topics

Audit + Compliance

Adding Stress in Banking: Transparency Disclosures and Corporate Risk Culture

2021-2-23

Authors:

Topics

Audit + ComplianceFinancial Restatements

Corporate In-house Human Capital Investments in Accounting

2021-2-21

Authors:

Topics

Audit + ComplianceCorporate + LegalFinancial RestatementsSEC Comment Letters

Audit Committee Connectedness and Audit Fees

2021-2-19

Authors:

Topics

Audit + ComplianceAudit FeesFinancial Restatements

CEO Network Connections and Audit Timeliness

2021-2-19

Authors:

Topics

Audit + ComplianceAudit FeesAuditor TenureFinancial RestatementsMarket Share

When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing

2021-2-15

Authors:

Topics

Accounting FirmsAudit + ComplianceAudit FeesAudit Opinions

Does Consolidation of Variable Interest Entities Improve the Pricing of Financial Reporting in Bank Holding Companies? Evidence From FAS 166/167

2021-2-8

Authors: Audrey Wen-hsin Hsu (National Taiwan University) Hamid Pourjalali (University of Hawaii) Joshua Ronen (New York University)

Topics

The Effect of Audit Engagement Partner Professional Experience on Audit Quality and Audit Fees: Early Evidence from Form AP Disclosure

2021-2-8

Authors:

Topics

Evaluating the Cyber Security Readiness of Organizations and Its Influence on Performance

2021-2-4

Authors:

Topics

“Big Results Require Big Ambitions”: Big Data, Data Analytics and Accounting in Masters Courses

2021-2-4

Authors: Karen Mcbride (University of Portsmouth) Christina Philippou (University of Portsmouth)

Topics

Identifying Informative Audit Quality Indicators (IAQI) Using Machine Learning

2021-2-1

Authors:

Topics

Audit + ComplianceFinancial Restatements

Accounting Policy Changes and Misstatement Risk

2021-1-29

Authors:

Topics

Audit + Compliance

Big 4 Firms as Legal Service Providers: Implications for Audit Practice and Future Research Directions

2021-1-29

Authors:

Topics

Corporate Misconduct and the Impact of Market Forces, Regulatory Change, and Auditor-Provided Services

2021-1-27

Authors:

Topics

Europe

Interim Tax Reporting Accuracy: Determinants and Consequences

2021-1-27

Authors:

Topics

Audit + Compliance

Real Effects of Auditor Conservatism

2021-1-27

Authors:

Topics

Audit + Compliance

An Information-Event Perspective to CEO Performance Evaluation

2021-1-19

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

The Value of Auditors’ Cross-Client Learning in Preventing Data Breaches

2021-1-15

Authors: Lisa Yao Liu (Columbia Business School)

Topics

Audit + Compliance

Does Task-Specific Knowledge Improve Audit Quality: Evidence from Audits of Income Tax Accounts

2021-1-13

Authors:

Topics

Audit + ComplianceFinancial Restatements

Short Selling Prior to Going Concern Disclosures

2021-1-12

Authors: Jian Huang (Towson University) Lei Wang (Shanghai University of International Business and Economics) Han Yu (Southern CT University) Zhen Zhang (Towson University)

Topics

Audit + Compliance

The Effect of Mandatory Information Disclosure on Financial Constraints

2021-1-11

Authors:

Topics

Audit + ComplianceAudit Fees

Does the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?

2021-1-9

Authors:

Topics

Accounting + OversightAudit + ComplianceAuditor RatificationFinancial Restatements

Relationship Lending in Syndicated Loans: a Participant’s Perspective

2021-1-9

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Effect of Top Management Team Turnover and Local Market Characteristics on Financial Reporting Risk

2021-1-9

Authors:

Topics

Audit + ComplianceDirector & Officer Changes

ICFR Challenges and Practices at Large US Public Companies: Evidence from Accounting Executives

2021-1-8

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Measurement Error and Bias in Causal Models in Accounting Research

2021-1-8

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures

2021-1-7

Authors:

Topics

Accounting + OversightCritical Audit Matters

Auditor Skill Demands and Audit Quality: Evidence from Job Postings

2021-1-6

Authors: Charles (Chad) Ham (Washington University in St. Louis) Rebecca N. Hann (University of Maryland) MaryJane Rabier (Washington University in St. Louis) Wenfeng Wang (City University of Hong Kong)

Topics

Audit + Compliance

Artificial Intelligence and Fraud Detection

2021-1-5

Authors:

Topics

Audit + ComplianceFinancial Restatements

On Controlling for Misstatement Risk

2021-1-1

Authors: James Moon (Georgia Institute of Technology) Jonathan E. Shipman (University of Arkansas) Quinn Thomas Swanquist (University of Alabama) Robert Lowell Whited (North Carolina State University)

Topics

Audit + ComplianceAudit FeesFinancial Restatements

Tax Haven Incorporation and Financial Reporting Transparency

2021-1-1

Authors:

Topics

Is a Client’s Corporate Social Responsibility Performance a Source of Audit Complexity?

2020-12-17

Authors:

Topics

Audit + ComplianceAudit FeesFinancial Restatements

Internal Control over Financial Reporting and Corporate Environmental Performance

2020-12-14

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk: Evidence from Restatements

2020-12-10

Authors:

Topics

Audit + Compliance

Does Greater Access to Employees with Information Technology Capability Improve Financial Reporting Quality?

2020-12-4

Authors:

Topics

Audit + Compliance

Executive Network Centrality and Corporate Reporting

2020-12-3

Authors:

Topics

Audit + ComplianceFinancial Restatements

Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero

2020-12-2

Authors: Novia X. Chen (University of Houston) Tiana Lehmer (University of California, Irvine)

Topics

Corporate + LegalIndefinitely Reinvested Foreign Earnings

Audit Risk Associated with Long-Lived Tangible Asset Intensity, Age, and Impairment

2020-12-2

Authors:

Topics

Audit + ComplianceAudit Fees

Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services

2020-12-2

Authors: Russell Barber (University of Colorado Denver) Carol Callaway Dee (University of Colorado Denver) Katherine Gunny (University of Colorado at Denver)

Topics

Audit + Compliance

How Do Managers Delay the Revelation of Bad News? Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts

2020-12-2

Authors:

Topics

Audit + ComplianceFinancial Restatements

How Do Managers Delay the Revelation of Bad News? Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts

2020-12-2

Authors:

Topics

Audit + ComplianceFinancial Restatements

Tournament Culture and Corporate Misconduct : Evidence using Machine Learning

2020-12-2

Authors:

Topics

Audit + ComplianceFinancial Restatements

Tournament Culture and Corporate Misconduct : Evidence using Machine Learning

2020-12-2

Authors:

Topics

Audit + ComplianceFinancial Restatements

Regulatory Costs of Being Public: Evidence from Bunching Estimation

2020-12-1

Authors:

Topics

Audit + ComplianceAudit Fees

Investor-Management Disagreement and Strategic Information Disclosure

2020-11-26

Authors:

Topics

Audit + Compliance

How Does Corporate Social Responsibility Decrease Serious Misstatement Likelihood?

2020-11-21

Authors:

Topics

Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement

2020-11-20

Authors: Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)

Topics

Audit + ComplianceAudit FeesEuropeFinancial Restatements

Has the New World Order Taught the big Four to Manage Client Portfolio Risk? Examining Extreme Loss Occurrences Before and After Sarbanes Oxley

2020-11-20

Authors:

Topics

Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws

2020-11-19

Authors:

Topics

Corporate + LegalLitigation

Audit Opinion Prediction: A Comparison of Data Mining Techniques

2020-11-18

Authors: Ali Saeedi (University of Minnesota Crookston)

Topics

Big 4 Office Political Connections and Client Restatements

2020-11-18

Authors:

Topics

Audit + Compliance

Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services

2020-11-17

Authors:

Topics

Audit + ComplianceAudit Fees

Do Audit Firms Care about Media Coverage? An Investigation of Audit Firm Response to News Coverage

2020-11-5

Authors:

Topics

Audit + Compliance

How Inductive and Deductive Generalization Shape the Guilt by Association Phenomenon Among Firms: Theory and Evidence

2020-11-3

Authors:

Topics

Audit + Compliance

Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal

2020-11-2

Authors:

Topics

Audit + ComplianceAudit Fees

What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?

2020-11-1

Authors:

Topics

Non-GAAP

Are All Non-GAAP Disclosures Created Equal?

2020-10-29

Authors: Mollie T.Adams (Bradley University) Michele D.Meckfessel (University of Missouri)

Topics

Non-GAAP

Determinants and Consequences of Tax-Related Key Audit Matters

2020-10-29

Authors:

Topics

EuropeKey Audit Matters

How Does Artificial Intelligence Shape the Audit Industry?

2020-10-27

Authors:

Topics

Audit + ComplianceAudit FeesAudit OpinionsFinancial Restatements

Alternative Evidence and Views on Asymmetric Loan Loss Provisioning

2020-10-26

Authors: Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics

Corporate + LegalSEC Comment Letters

Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors

2020-10-23

Authors:

Topics

Corporate + LegalSEC Comment Letters

Analyst Coverage and Managers’ Disclosure of Forward-Looking Information

2020-10-22

Authors:

Topics

Audit + ComplianceAudit Fees

Financial Constraints, Auditing, and External Financing

2020-10-22

Authors:

Topics

Audit + ComplianceAudit Fees

PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms

2020-10-21

Authors:

Topics

Audit + CompliancePCAOB

The Impact of National Office Governance on Audit Quality

2020-10-19

Authors:

Topics

Audit + ComplianceFinancial Restatements

Examining PCAOB Disciplinary Orders on Small Audit Firms: Evidence from 2005 to 2018

2020-10-16

Authors:

Topics

Managerial Discretion in Revenue Recognition Amidst Financial Restatements and Implications for GAAP Compliance

2020-10-16

Authors:

Topics

Do Emotions Affect Audit Practice? Terrorist Attacks and Accounting Misstatements

2020-10-15

Authors: Pengkai Lin (Tulane University)

Topics

Audit + ComplianceAudit FeesFinancial RestatementsGoing Concerns

What Are the Determinants and Consequences of Auditor’s Use of In-House Specialists?

2020-10-14

Authors:

Topics

Audit + ComplianceAudit FeesFinancial Restatements

Social Corporate Governance

2020-10-8

Authors: Jeremy McClane (University of Illinois College of Law) Yaron Nili (University of Wisconsin Law School)

Topics

Audit + ComplianceFinancial Restatements

Determinants and Consequences of Auditor Provided Tax Services: A Systematic Review of the International Literature

2020-10-7

Authors:

Topics

Financial Restatements

Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process

2020-10-6

Authors:

Topics

CEO Activism and Firm Value

2020-10-6

Authors:

Topics

Corporate + LegalLitigation

Corporate Reputation and the Timeliness of External Audit and Earnings Announcement

2020-10-6

Authors:

Topics

The Pricing of Accruals Quality in Credit Default Swap Spreads

2020-10-6

Authors:

Topics

Financial Capacity and the Demand for Audit Quality

2020-10-3

Authors:

Topics

Audit + ComplianceAudit Fees

Securities Law Precedents, Litigation Risk, and Misreporting

2020-10-1

Authors:

Topics

Audit + ComplianceFinancial Restatements

Independent Director Reputation Incentives, Accruals Quality and Audit Fees

2020-9-30

Authors: David Bryan (University of North Florida) Terry Mason (Kansas State University)

Topics

Target Firm Accounting Conservatism and Corporate Acquisitions: Transferring Wealth or Benefiting Both?

2020-9-30

Authors:

Topics

Audit + ComplianceFinancial Restatements

The Need to Validate Exogenous Shocks: Shareholder Derivative Litigation, Universal Demand Laws and Financial Reporting Decisions

2020-9-30

Authors: Dain C. Donelson (University of Iowa) Laura Kettell (The University of Texas at Austin) John M. McInnis (University of Texas at Austin) Sara Toynbee (University of Texas at Austin)

Topics

Audit + ComplianceAudit Fees

Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?

2020-9-29

Authors:

Topics

Audit + ComplianceAudit Fees

The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality

2020-9-29

Authors:

Topics

Audit + Compliance

An Empirical Investigation of Non-GAAP Exclusion Quality Indicators

2020-9-25

Authors:

Topics

Corporate + LegalSEC Comment Letters

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment

2020-9-23

Authors:

Topics

Corporate + LegalLitigation

Effects of Low Audit Quality Revelation on Audit Effort, Audit Quality, and Auditor Tenure

2020-9-16

Authors:

Topics

Audit + ComplianceAuditor Tenure

Do REIT investors care? An Investigation Into the Market Response to the Public Release of SEC Comment Letter Correspondences

2020-9-15

Authors:

Topics

Corporate + LegalSEC Comment Letters

Regulatory Transparency and the Alignment of Private and Public Enforcement

2020-9-3

Authors:

Topics

Corporate + LegalFinancial RestatementsSEC Comment Letters

Are Critical Audit Matters Informative?

2020-9-2

Authors: Julia Klevak (QMA) Joshua Livnat (Stern School of Business, NYU) Duo Pei (Rutgers Business School) Kate Suslava (Bucknell University)

Topics

Accounting + OversightCritical Audit Matters

Litigation Risk, Financial Reporting Quality, and Critical Audit Matters in the Audit Report: Early U.S. Evidence

2020-9-1

Authors:

Topics

Accounting + OversightCritical Audit Matters

Director Liability Protection and the Quality of Outside Directors

2020-8-19

Authors: Ronald W. Masulis (University of New South Wales) Sichen Shen (The University of Hong Kong) Hong Zou (The University of Hong Kong)

Topics

Corporate + LegalLitigation

Why Non-Accelerated Filers Voluntarily Comply with SOX 404b?

2020-8-15

Authors:

Topics

Audit + Compliance

Audit Fees and Corporate Innovation

2020-8-13

Authors:

Topics

Audit + Compliance

Auditor Response to Changing Risk: Money Market Funds During the Financial Crisis

2020-8-7

Authors:

Topics

Funds + Securities

Supplemental Datasets for the Examination of The Revival of Large Consulting Practices at the Big 4 and Audit Quality

2020-8-6

Authors:

Topics

At What Life-Cycle Stage Does the Auditors’ Going Concern Report Add Value?

2020-8-5

Authors:

Topics

Corporate Governance and Earnings Management: A Quantile Regression Approach

2020-8-5

Authors:

Topics

Does the Freedom of Information Act Foil the Securities and Exchange Commission’s Intent to Keep Investigations Confidential?

2020-8-3

Authors:

Topics

On the SEC’s 2010 Enforcement Cooperation Program

2020-8-1

Authors: Andrew J.Leone (Northwestern University) Edward Xuejun Li (Baruch College) Michelle Liu (Hunter College)

Topics

The Effect of Board Governance and Internal Control on Investment Efficiency

2020-8-1

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

The Value of Auditor Industry Specialization – Evidence from a Structural Model

2020-8-1

Authors: Qiang Guo (University of Southern Denmark) Christopher Koch (Johannes Gutenberg University Mainz) Aiyong Zhu (Wuhan University)

Topics

Audit + ComplianceAudit Fees

Auditor Information Spillovers and Company Operating Performance: Evidence from Targeted Auditor Switches

2020-7-31

Authors:

Topics

Audit + Compliance

#Fail: Social Media, Firm Distress, and Going Concern Opinions

2020-7-24

Authors:

Topics

Audit + ComplianceAudit Opinions

Tick Size and Financial Reporting Quality in Small‐Cap Firms:Evidence from a Natural Experiment

2020-7-17

Authors:

Topics

Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations

2020-7-8

Authors:

Topics

Audit Partner Style in Key Audit Matter Reporting Decisions

2020-7-7

Authors:

Topics

EuropeKey Audit Matters

Office-Client Balance and Metro Area Audit Market Competition

2020-7-6

Authors:

Topics

The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements

2020-7-2

Authors:

Topics

Accounting + OversightFinancial Restatements

Accounting Quality and Alliance Contract Provisions

2020-7-1

Authors: Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)

Topics

Accounting + OversightFinancial RestatementsInternal Controls (ICFR - SOX 404)

Non-Financial Audits: Evidence from the Technology Sector

2020-7-1

Authors:

Topics

Audit + ComplianceAudit Fees

Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading

2020-7-1

Authors: Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)

Topics

Accounting + OversightInternal Controls (ICFR - SOX 404)

Slack and Crash Risk

2020-6-29

Authors:

Topics

Audit + ComplianceAuditor Tenure

Methodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences

2020-6-25

Authors:

Topics

Corporate + LegalTax

Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?

2020-6-24

Authors:

Topics

Audit + ComplianceAudit Opinions

When Does Forecasting GAAP Earnings Entail Unreasonable Effort?

2020-6-24

Authors:

Topics

Corporate + LegalSEC Comment Letters

Does Advertising Improve Access to Capital for Small Businesses? Evidence from the JOBS Act

2020-6-23

Authors:

Topics

Corporate + LegalPrivate Placements

Does Advertising Improve Access to Capital for Small Businesses? – Evidence from the JOBS Act

2020-6-23

Authors:

Topics

Private Placements

Essays on the Role of Social Networks and Social Capital in Accounting and Finance

2020-6-23

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Trust of the Crowd and Audit Pricing

2020-6-21

Authors: Konan Chan (National Chengchi Unversity) Jianxin Cui (The University of Hong Kong, Faculty of Business and Economics) Weiyu Kuo (National Chengchi University) Tse-Chun Lin (The University of Hong Kong)

Topics

Corporate + LegalLitigation

Trust of the Crowd and Audit Pricing

2020-6-21

Authors:

Topics

Corporate + LegalLitigation

The Revival of Large Consulting Practices at the Big 4 and Audit Quality

2020-6-19

Authors: Dain C. Donelson (University of Texas at Austin) Matthew Ege (Texas A&M University) Andrew Imdieke (University of Notre Dame) Eldar Maksymov (Arizona State University)

Topics

Audit + ComplianceFinancial Restatements

Audit Office Industry Diversity and Audit Quality

2020-6-17

Authors:

Topics

Audit + Compliance

Audit Market Competition and Client Portfolio Risk

2020-6-16

Authors:

Topics

Audit + ComplianceAudit FeesAudit Opinions

Financial Statement Comparability, Earnings Smoothing and Loanloss Provisioning in Banking

2020-6-16

Authors:

Topics

Audit + Compliance

The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets

2020-6-12

Authors:

Topics

Tax

Bank Regulation/Supervision and Bank Auditing

2020-6-11

Authors:

Topics

Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance

2020-6-9

Authors:

Topics

Financial Restatements

Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance

2020-6-8

Authors:

Topics

Audit Fees

Internal Control Quality and Bank Risk-Taking and Performance

2020-6-6

Authors: Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University) cyust@mays.tamu.edu

Topics

Internal Controls (ICFR - SOX 404)

Audit Firm Tenure, Corporate Tax Avoidance, and Firm Value

2020-6-1

Authors:

Topics

Audit + Compliance

Dual–Class Ownership Structure and Audit Fees

2020-5-23

Authors: Olesya Lobanova Suchi Mishra (Florida International University, Department of Finance) Kannan Raghunandan (Florida International University) Alexandre Aidov (Florida International University)

Topics

Institutional Investor Trading Around Auditor’s Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds

2020-5-23

Authors:

Topics

The Impact of the Sarbanes–Oxley Section 404(B) Exemption on Earnings Informativeness

2020-5-23

Authors:

Topics

Why Do Firms Seek Shareholders Ratification of the Independent Audit Function? The Case of Foreign Cross‐Listed Companies in the United States

2020-5-23

Authors:

Topics

An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

2020-5-22

Authors:

Topics

Are the Big 4 Audit Firms Homogeneous? Further Evidence from Audit Pricing

2020-5-21

Authors:

Topics

Audit + ComplianceAudit Fees

Ongoing SEC Disclosures by Foreign Firms

2020-5-21

Authors:

Topics

SEC Comment Letters

‘Pump and Dump’ through Media Tone: The Role of Cross-Blockholders in Corporate Litigation

2020-5-21

Authors:

Topics

Litigation

Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts

2020-5-20

Authors: Katharine D. Drake (University of Arizona, Department of Accounting) Nathan C. Goldman (North Carolina State University, Department of Accounting) Stephen J. Lusch (Texas Christian University, Department of Accounting) Jaime J. Schmidt (University of Texas at Austin)

Topics

Critical Audit Matters

Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes

2020-5-19

Authors:

Topics

Financial RestatementsSEC Comment Letters

Climate Risk and the Price of Audit Services: The Case of Drought

2020-5-18

Authors: Cameron Truong (Monash University) Mukesh Garg (Monash University) Christofer Adrian (Monash University)

Topics

Common Auditors and Private Bank Loans

2020-5-14

Authors:

Topics

Auditor Engagements

Auditing in the Era of Big Data

2020-5-8

Authors:

Topics

Audit Fees

The Effect of Partner Digitalization Expertise on Audit Fees

2020-5-8

Authors:

Topics

Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?

2020-5-6

Authors:

Topics

Audit FeesFinancial Restatements

Financial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime

2020-5-6

Authors:

Topics

Financial Restatements

The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing

2020-5-4

Authors:

Topics

Auditor Tenure

Are Going‐Concern Issues Disclosed in Audit Reports Associated with Subsequent Bankruptcy? Evidence from the United States

2020-5-3

Authors:

Topics

Characteristics of Managerial Tone Priced by Auditors: Evidence Based on Annual Letters to Shareholders of Large U.S. Firms

2020-5-1

Authors: Adam Greiner (University of Denver) Lorenzo Patelli (University of Denver) Matteo Pedrini (Catholic University of the Sacred Heart)

Topics

The Effect of Tenure and Gender on Corporate Boards

2020-5-1

Authors:

Topics

Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality

2020-4-30

Authors: Xi Ai (University of Tennessee, Haslam College of Business) Andrew Doucet (University of Tennessee, Haslam College of Business) Linda A. Myers (University of Tennessee, Haslam College of Business) Kathleen Schuchard (University of Tennessee)

Topics

Audit FeesMergers & Acquisitions

The Bright Side of Tax Avoidance: The Case of Foreign Competition

2020-4-30

Authors:

Topics

Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies

2020-4-28

Authors:

Topics

Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Client Concerns About Information Spillovers from Sharing Audit Partners

2020-4-27

Authors:

Topics

Audit + ComplianceFinancial Restatements

All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing

2020-4-24

Authors:

Topics

Audit FeesAudit Opinions

Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities

2020-4-22

Authors:

Topics

Government + Non-Profit (OIA)

Profit Persistence in the U.S. Audit Market

2020-4-20

Authors:

Topics

Capital Market Efficiency and Managerial Discretion over Accounting Choices: Evidence from the Relation between Stock Liquidity and Accrual-based Earnings Management

2020-4-16

Authors: Zhuo (June) Cheng (Hong Kong Polytechnic University, School of Accounting and Finance) Jing Fang (Hong Kong Polytechnic University)

Topics

Audit Fees

The Costs and Benefits of Retirement Policies at U.S. Audit Firms

2020-4-16

Authors:

Topics

Audit FeesAudit OpinionsAuditor Engagements

Through the Grapevine: The Effect of CEO Network Centrality on Financial Reporting Quality

2020-4-16

Authors: Henry He Huang (Sy Syms School of Business, Yeshiva University) Chong Wang (School of Accounting and Finance, The Hong Kong Polytechnic University)

Topics

Audit + Compliance

Through the Grapevine: The Effect of CFO Network Centrality on Financial Reporting Quality

2020-4-16

Authors:

Topics

Audit + Compliance

State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight

2020-4-10

Authors:

Topics

SEC Comment Letters

Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?

2020-4-9

Authors:

Topics

Audit Fees

Street vs. GAAP: Which Effective Tax Rate Is More Informative?

2020-4-7

Authors:

Topics

Tax

The Distraction Effect of Non-Audit Services on Audit Quality

2020-4-7

Authors:

Topics

Financial Restatements

Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis

2020-4-1

Authors:

Topics

Audit + ComplianceAudit OpinionsGoing Concerns

The Influence of Audit Committee Expertise on Firms’ Internal Controls: Evidence from Mergers and Acquisitions

2020-4-1

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404

2020-4-1

Authors:

Topics

Audit + ComplianceInternal Controls (ICFR - SOX 404)

Social Diversity of Audit Committees and Firms’ Financial Reporting Quality

2020-3-25

Authors: Robert Felix (University of Baltimore) Mikhail Pevzner (University of Baltimore, Merrick School of Business) Mengxin Zhao (Securities and Exchange Commission)

Topics

Accounting Quality and Debt Concentration

2020-3-20

Authors:

Topics

Audit Process, Private Information, and Insider Trading

2020-3-14

Authors: Salman Arif (Indiana University - Kelley School of Business - Department of Accounting) John Kepler (University of Pennsylvania - Accounting Department) Joseph H. Schroeder (Indiana University - Kelley School of Business - Department of Accounting) Daniel J. Taylor (University of Pennsylvania - The Wharton School)

Topics

Audit Opinions

Good for Managers, Bad for Society? Causal Evidence on the Association between Risk-Taking Incentives and Corporate Social Responsibility

2020-3-3

Authors:

Topics

Litigation

Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?

2020-3-2

Authors:

Topics

Audit Fees

Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level

2020-3-1

Authors:

Topics

Audit + ComplianceAudit OpinionsCorporate + LegalGoing Concerns

MD&A Textual Similarity and Auditors

2020-3-1

Authors:

Topics

Audit + ComplianceAudit Opinions

A Re-examination of Accruals Quality Following Restatements

2020-2-15

Authors:

Topics

Financial Restatements

A Re‐examination of Accruals Quality Following Restatements

2020-2-15

Authors:

Topics

Financial Restatements

Politician Careers and SEC Enforcement Against Financial Misconduct

2020-2-14

Authors:

Topics

Political Alignment and Audit Pricing

2020-2-12

Authors: Cameron Truong (Department of Accounting, Monash University) Mukesh Garg (Department of Accounting, Monash University) Christofer Adrian (Department of Accounting, Monash University) Anh Viet Pham (Department of Banking and Finance, Monash University) Philip Shane (Department of Accounting, Monash University)

Topics

Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure

2020-2-11

Authors:

Topics

Are Legal Contingency Disclosures Useful? Evidence from Textual Analysis

2020-2-1

Authors: Abigail Allen (Brigham Young University) Kevin Standridge (Duke University) Jake Thornock (Brigham Young University)

Topics

Litigation

Auditor-Provided Regulatory Advisory Services and Financial Reporting Quality: An Unintended Consequence of the Dodd-Frank Act

2020-2-1

Authors:

Topics

Audit Fees

Mandatory Audit Partner Rotations and Audit Quality in the United States

2020-2-1

Authors:

Topics

Mandatory Disclosure and Management Discretion: On the Case of Changes in Accounting Estimates

2020-2-1

Authors:

Topics

Accounting Estimates

Where Do Shareholder Gains in Hedge Fund Activism Come From? Evidence from Employee Pension Plans

2020-2-1

Authors:

Topics

Shareholder Activism

Building Common Approaches for Cybersecurity and Privacy in a Globalized World

2020-1-24

Authors:

Topics

Cybersecurity

A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality

2020-1-23

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Does the Market Know? Going Concern Opinion Release and Firm Fundamentals

2020-1-22

Authors:

Topics

Audit OpinionsInvestment & Financial Institutions

Dual-Class Ownership Structure and Audit Fees

2020-1-21

Authors: Olesya Lobanova (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria) Suchismita Mishra (Department of Finance - College of Business, Florida International University) Kannan Raghunandan (School of Accounting - College of Business, Florida International University) Alexandre Aidov (Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria)

Topics

Audit Fees

Materiality and the Length of Misstatement Detection Periods

2020-1-17

Authors:

Topics

Financial Restatements

Dodd Frank Act: Reporting CEO Compensation Relationship to Worker Ratio and Firm Performance

2020-1-10

Authors: Mary Fischer (The University of Texas at Tyler) Jeffery Lindermoyer (Gollob Morgan Peddy PC)

Topics

Executive Compensation

U.S. Political Corruption and Audit Fees

2020-1-4

Authors:

Topics

Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Does the Business Press Inform Investors of the Value of Big 4 Audits?

2020-1-1

Authors:

Topics

Auditor Ratification

Do Lenders Care Who Did the Audit?

2019-12-23

Authors:

Topics

PCAOB

Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity

2019-12-20

Authors:

Topics

Can Auditors Become Over-Conservative? Evidence from the Investors’ Perception of Auditor Changes

2019-12-19

Authors:

Topics

Audit OpinionsAuditor Changes

Undisclosed SEC Investigations

2019-12-19

Authors:

Topics

Financial Restatements

On the Benefits of Cross-Firm Ownership for Cumulative Innovation

2019-12-12

Authors:

Topics

Litigation

The Capital Gains Lock-In Effect and Earnings Quality

2019-12-9

Authors: Stephen G. Dimmock (Nanyang Technological University - Division of Finance) Fan Feng (Shanghai Lixin University of Accounting and Finance) Huai Zhang (Nanyang Technological University)

Topics

Financial Restatements

Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements

2019-12-5

Authors:

Topics

Financial Restatements

Female Rank-and-File Accounting Employees and Internal Control Quality

2019-12-5

Authors: Chuchu Liang (The Paul Merage School of Business - University of California, Irvine) Ben Lourie (The Paul Merage School of Business - University of California, Irvine) blourie@uci.edu P. Eric Yeung (Johnson Graduate School of Management, SC Johnson College of Business - Cornell University)

Topics

Internal Controls (ICFR - SOX 404)

Auditor Going Concern Opinions and FIN 48 Reserves

2019-12-1

Authors:

Topics

Using Machine Learning to Detect Misstatements

2019-12-1

Authors:

Topics

Financial Restatements

Restatements, Managerial Learning, and Optimal Reporting Bias

2019-11-30

Authors:

Topics

Financial Restatements

Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards

2019-11-21

Authors:

Topics

Out of Period Adjustments

Are Audit Fees Discounted in Initial Year Audit Engagements?

2019-11-20

Authors:

Topics

Audit Fees

SEC Comment Letters on Firms’ Use of Non-GAAP Measures: The Determinants and Firms’ Responses

2019-11-19

Authors:

Topics

SEC Comment Letters

Effects of Auditor- Provided Tax Services on Book- Tax Differences and on Investors’ Mispricing of Book- Tax Differences

2019-11-18

Authors: Bing Luo (San Francisco State University)

Topics

Audit FeesTax

The Real Effects of Environmental Activist Investing

2019-11-18

Authors:

Topics

Litigation

CEO Connectedness and the Cost of Equity Capital

2019-11-17

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Auditors’ Responses to Asset Redeployability

2019-11-13

Authors: Ferdinand A Gul (Deakin University) Karen Lai (Deakin University) Tongxia Li (Deakin University) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration)

Topics

Accounting + OversightAudit + ComplianceCorporate + LegalFinancial RestatementsLitigation

Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?

2019-11-8

Authors:

Topics

PCAOB

Foreign Cash Holdings, Corruption, and Internal Control Weakness: Evidence From U.S. Multinationals

2019-11-4

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Shareholders versus Stakeholders in Investor Activism: Value for Whom?

2019-11-4

Authors:

Topics

Shareholder Activism

The Cost of Independence: Evidence from Companies’ Decisions to Dismiss Audit Firms as Tax-Service Providers

2019-11-4

Authors:

Topics

Tax

Does Financial Reporting Misconduct Pay Off Even When Discovered?

2019-11-1

Authors: Dan Amiram (Tel Aviv University) Serene Huang (Columbia Business School) Shiva Rajgopal (Columbia Business School)

Topics

Financial RestatementsLitigation

Does Shareholder Litigation Risk Cause Public Firms to Delist? Evidence from Securities Class Action Lawsuits

2019-11-1

Authors:

Topics

Litigation

Managers’ Voluntary Disclosure Decisions and Business Press Attention

2019-11-1

Authors:

Topics

Litigation

Misreporting as Strategic Experimentation: Theory and Evidence

2019-11-1

Authors:

Topics

Financial Restatements

The SEC Filing Review Process: Insights from Accounting Research

2019-11-1

Authors:

Topics

SEC Comment Letters

Do Type II Subsequent Events Impair Financial Reporting Quality?

2019-10-30

Authors: Keith Czerney (University of Missouri) Jaime J. Schmidt (The University of Texas at Austin) Anne M. Thompson (University of Illinois at Urbana–Champaign) Wei Zhu (University of Illinois at Urbana–Champaign)

Topics

When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct

2019-10-28

Authors:

Topics

Internal Controls (ICFR - SOX 404)

If You Cannot Measure It, You Cannot Manage It: Assessing the Quality of Cybersecurity Risk Disclosure through Textual Imagification

2019-10-23

Authors:

Topics

Cybersecurity

The Impact of Financial Reporting Flexibility on Auditor Risk Judgment – Evidence from a Natural Experiment

2019-10-23

Authors:

Topics

Audit Fees

CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?

2019-10-22

Authors:

Topics

Audit FeesInternal Controls (ICFR - SOX 404)

The Effect of a Major Customer’s Information Quality on Its Supplier’s Investment Decisions

2019-10-22

Authors:

Topics

Financial Restatements

Accounting Fundamentals and Systematic Risk: Corporate Failure over the Business Cycle

2019-10-21

Authors:

Topics

Corporate + Legal

Board Structure, Director Expertise, and Advisory Role of Outside Directors

2019-10-21

Authors:

Topics

Director & Officer Changes

CEO Tenure and Audit Pricing

2019-10-19

Authors: Santanu Mitra (Wayne State University) Hakjoon Song (California State University) Sang Mook Lee (Pennsylvania State University) Shin Hyoung Kwon (Hanyang University)

Topics

The Effect of Potential Entrants on Audit Market Competition

2019-10-18

Authors:

Topics

Audit Fees

The Case for Individual Audit Partner Accountability

2019-10-15

Authors: Colleen Honigsberg (Stanford Law School)

Topics

Do Local Constraints on Corporate Political Activities Really Bite? Evidence from Local Adoptions of the American Anti-Corruption Act

2019-10-12

Authors:

Topics

Audit + Compliance

The Effect of Financial Constraints on Audit Fees

2019-10-12

Authors:

Topics

Audit Fees

Material Weakness Disclosures and Restatements: Value of External Auditor Attestation

2019-9-27

Authors:

Topics

Accounting Comparability, Financial Reporting Quality, and the Pricing of Accruals

2019-9-18

Authors:

Topics

Financial Restatements

Don’t Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job

2019-9-14

Authors:

Topics

Audit + ComplianceAudit FeesAudit OpinionsInternal Controls (ICFR - SOX 404)

Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring

2019-9-1

Authors: Jeffrey Pittman (Memorial University of Newfoundland) Yuping Zhao (C.T. Bauer College of Business, University of Houston)

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Real Effects of PCAOB International Inspections

2019-9-1

Authors:

Topics

The Cost of Fraud Prediction Errors

2019-9-1

Authors:

Topics

Audit Fees

U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies

2019-9-1

Authors:

Topics

Audit Fees

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

2019-8-30

Authors: Musaib Ashraf (University of Arizona, Department of Accounting) Paul N. Michas (University of Arizona, Department of Accounting) Dan Russomanno (University of Arizona, Department of Accounting)

Topics

Internal Controls (ICFR - SOX 404)

Reporting Misstatements as Revisions: An Evaluation of Managers’ Use of Materiality Discretion

2019-8-29

Authors:

Topics

Financial Restatements

On Accounting’s Twenty-First Century Challenge: Evidence on the Relation between Intangible Assets and Audit Fees

2019-8-24

Authors:

Topics

Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?

2019-8-23

Authors:

Topics

Seeing Is Believing? Executives’ Facial Trustworthiness, Auditor Tenure, and Audit Fees

2019-8-21

Authors:

Topics

Audit Fees

Credit Rating Agencies and Accounting Fraud Detection

2019-8-14

Authors:

Topics

Financial Restatements

Equal Opportunity Market

2019-8-12

Authors:

Topics

Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions

2019-8-7

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Salary Perception and Career Prospects in Audit Firms

2019-8-6

Authors: Ahmad Hammami (John Molson School of Business, Concordia University) Rucsandra Moldovan (John Molson School of Business, Concordia University) Elisabeth Peltier (John Molson School of Business, Concordia University)

Topics

The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements

2019-8-5

Authors:

Topics

Auditor ChangesFinancial RestatementsLitigation

Internal Control Risk and Initial Audit Pricing

2019-8-1

Authors: Patricia Navarro (University of Nevada) Robin W. Roberts (University of Central Florida) Dana Wallace (University of Central Florida)

Topics

Internal Controls (ICFR - SOX 404)

Auditor Competencies, Organizational Learning, and Audit Quality: Spillover Effects of Auditing Cross-Listed Clients

2019-7-31

Authors:

Topics

Audit + Compliance

Engagement Partner Identification Format and Audit Quality

2019-7-30

Authors:

Topics

Canada (SEDAR)

Evidence of Non-Compliance and Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items

2019-7-29

Authors:

Topics

SEC Comment Letters

Financial Versus Operating Liability Leverage and Audit Fees

2019-7-18

Authors:

Topics

Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees

2019-7-17

Authors:

Topics

Pre-Analysis Plan for the REG SHO Reanalysis Project

2019-7-4

Authors:

Topics

Audit Fees

Disclosure Spillover: Evidence from Going-Private Activity

2019-7-1

Authors: Lisa Hinson (Fisher School of Accounting, University of Florida) Jeffery Piao (Fisher School of Accounting, University of Florida)

Topics

Audit Opinions

Sharing Knowledge or Proprietary Information? An Examination of Audit Clients Who Share the Same Audit Partner

2019-7-1

Authors:

Topics

Audit FeesFinancial Restatements

Internal Control Quality and Relationship-Specific Investments by Suppliers and Customers

2019-6-28

Authors:

Topics

Misclassification of Audit-Related Fees as a Measure of Internal Control Quality

2019-6-26

Authors: William Buslepp (E.J. Ourso College of Business, Louisiana State University) Joseph Legoria (E.J. Ourso College of Business, Louisiana State University) Regina Rosa (Department of Accounting, University of New Orleans) Dan Shaw (E.J. Ourso College of Business, Louisiana State University)

Topics

The Valley of Trust: The Effect of Relational Strength on Monitoring Quality

2019-6-24

Authors:

Topics

The Effect of Blockholder Board Representation on Debt Contracting

2019-6-19

Authors:

Topics

Audit FeesFinancial Restatements

Information Flows Among Rivals and Corporate Investment

2019-6-7

Authors:

Topics

Audit Opinions

The Impact of Accounting Restatements on Corporate Innovation Strategy

2019-6-6

Authors:

Topics

The Impact of Information Security Breach Incidents on CIO Turnover

2019-6-3

Authors:

Topics

Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees

2019-6-2

Authors:

Topics

Audit FeesDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)

Tax Function Influence: The Case of Power and Status

2019-6-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Geographic Decentralization of Audit Firms and Audit Quality

2019-5-31

Authors: Matthew J.Beck (Michigan State University) Joshua L.Gunn (University of Pittsburgh) Nicholas Hallman (University of Texas at Austin)

Topics

The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302

2019-5-29

Authors:

Topics

Determinants and Consequences of Nonproprietary Voluntary Disclosure

2019-5-17

Authors: Todd D. Kravet (University of Connecticut - Department of Accounting) Frank Murphy (University of Connecticut - Department of Accounting) Sarah Parsons (University of Connecticut - Department of Accounting)

Topics

Litigation

Taxes and Haven Activities: Evidence from Linguistic Cues

2019-5-17

Authors:

Topics

Banks’ Audit Committees, Audit Firm Alumni, and Fees Paid to Audit Firm

2019-5-14

Authors:

Topics

Audit Fees

CFO Gender and Financial Statement Irregularities

2019-5-14

Authors:

Topics

The Persistence and Pricing of Changes in Multinational Firms’ Foreign Cash Holdings

2019-5-14

Authors:

Topics

SEC Comment Letters

A Measure of Financial Statement Similarity

2019-5-7

Authors:

Topics

SEC Comment Letters

Does Gender Diversity in the Boardroom Matter? Evidence from CEO Inside Debt Compensation

2019-5-6

Authors:

Topics

CSR Disclosure, Analyst Forecasts and Firm Value: Evidence from Financial Restatements

2019-5-4

Authors:

Topics

Activist Rookie Directors

2019-5-1

Authors: Jun-Koo Kang (Nanyang Technological University (NTU) - Nanyang Business School) Jungmin Kim (School of Accounting and Finance, Hong Kong Polytechnic University) Hyemin Kim (Nanyang Technological University - Division of Banking & Finance) Angie Low (Nanyang Technological University - Division of Banking & Finance)

Topics

Development of Audit Fees in the 21st Century – Evidence from the US Audit Market

2019-5-1

Authors:

Topics

Audit Fees

The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition

2019-5-1

Authors: Andrew Kitto (University of Massachusetts Amherst)

Topics

Audit FeesAuditor Changes

Clawback Provisions and Firm Risk

2019-4-30

Authors:

Topics

Evidence on the Use and Efficacy of Internal Whistleblowing Systems

2019-4-29

Authors:

Topics

Directors Skill and Financial Reporting Quality

2019-4-25

Authors:

Topics

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

2019-4-24

Authors:

Topics

Audit FeesAudit OpinionsAuditor ChangesFinancial Restatements

The Relative Influences of Officers and Auditors on Annual Report Textual Disclosures

2019-4-16

Authors:

Topics

Auditor ChangesGoing Concerns

Detection Models for Unintentional Financial Restatements

2019-4-10

Authors:

Topics

Financial Restatements

The Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness

2019-4-8

Authors:

Topics

The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors

2019-4-3

Authors: Eric Condie (Georgia Institute of Technology) Kara Obermire (Oregon State University; Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics

Audit FeesFinancial Restatements

Noncompliance with Non-Accounting Securities Regulations and GAAP Violations

2019-4-1

Authors:

Topics

Use of Independent Valuation Specialists in Valuing Employee Stock Options: Evidence from IPOs

2019-4-1

Authors: Michael D. Stuart (Vanderbilt University - Accounting) Richard H. Willis (Vanderbilt University - Accounting)

Topics

Political Corruption and Accounting Choices

2019-3-30

Authors:

Topics

Riding the Blockchain Mania: Public Firms’ Speculative 8-K Disclosures

2019-3-29

Authors:

Topics

Do Shareholder Activists Care About Accounting and Audit Quality?

2019-3-28

Authors:

Topics

The Effect of Mandatory Audit Firm Rotation on Audit Quality, Audit Fees and Audit Market Concentration: Evidence from India

2019-3-26

Authors:

Topics

EuropeMarket Share

Dynamics of Deterioration in Internal Control Reported under SOX 404

2019-3-9

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Auditor Style and Common Disclosure Deficiencies: Evidence from SEC Comment Letters

2019-3-1

Authors: Matthew Baugh (Arizona State University (ASU) - School of Accountancy) Roy Schmardebeck (The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management)

Topics

Auditor Changes

Information versus Investment

2019-3-1

Authors:

Topics

Financial Restatements

U.S. Evidence from D&O Insurance on Agency Costs: Implications for Country-Specific Studies

2019-3-1

Authors:

Topics

Audit FeesDirector & Officer Changes

Audit Firm Industry Sector Leader Geographic Location and Its Association With Audit Fees

2019-2-28

Authors:

Topics

Audit Fees

Do Corporate Governance Measures Impact Audit Pricing of Smaller Firms? Evidence from the United States and New Zealand

2019-2-28

Authors: Umapathy Ananthanarayanan (New York Institute of Technology)

Topics

Audit Fees

Earnings Quality on the Street

2019-2-24

Authors:

Topics

Does the JOBS Act Reduce Compliance Costs of Emerging Growth Companies? Theory and Evidence

2019-2-21

Authors:

Topics

Material Weakness Disclosures and Restatement Announcements: The Joint and Order Effects

2019-2-20

Authors:

Topics

“Problem” Directors and Audit Fees

2019-2-20

Authors:

Topics

Corporate Social Responsibility Risk and Auditor–Client Retention

2019-2-14

Authors:

Topics

Impact of the Disclosure of Audit Engagement Partners on Audit Quality: Evidence from the USA

2019-2-14

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Effects of Information Systems Compatibility on Firm Performance Following Mergers and Acquisitions

2019-2-13

Authors:

Topics

Peer Group Choice and Chief Executive Officer Compensation

2019-2-11

Authors: David F. Larcker (Graduate School of Business Rock Center for Corporate Governance - Stanford University) Charles McClure (Booth School of Business - University of Chicago) Christina Zhu (The Wharton School - University of Pennsylvania)

Topics

Executive CompensationFinancial RestatementsInternal Controls (ICFR - SOX 404)

Science or Compliance: Will Section 404(b) Compliance Impede Innovation by Emerging Growth Companies in the Biotech Industry?

2019-2-11

Authors:

Topics

Audit FeesFinancial Restatements

Evaluating the Effect of Industry Specialist Duration on Earnings Management

2019-2-5

Authors: Dennis M. Lopez (Department of Accounting, College of Business Administration- University of Texas at San Antonio) Jose Jay Vega (Gerald W. Schlief School of Accountancy- Stephen F. Austin State University)

Topics

How Does the Type of Equity Compensation of Audit Committee Affect Audit Fees?

2019-2-1

Authors:

Topics

Does Auditor Involvement Expedite SEC Comment Letter Resolution?

2019-1-31

Authors:

Topics

Does One Size Fit All? Evidence on XBRL Adoption and 10-K Filing Lag

2019-1-29

Authors:

Topics

Profiling Membership in the PCAOB’s Standing Advisory Group

2019-1-29

Authors:

Topics

The Long-Run Implications of Audit Committee Overboarding on Auditor Contracting and Financial Reporting Quality

2019-1-24

Authors:

Topics

Audit FeesAuditor Changes

Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures

2019-1-23

Authors:

Topics

Does Late 10K Filing Impact Companies’ Financial Reporting Strategy? Evidence from Discretionary Accruals and Real Transaction Management

2019-1-15

Authors:

Topics

Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates

2019-1-9

Authors: Mark L. DeFond (Leventhal School of Accounting- University of Southern California) Jieying Zhang (The University of Texas at Dallas) Yuping Zhao (University of Houston)

Topics

Accounting EstimatesInvestment & Financial Institutions

Corporate Social Responsibility: An Umbrella or a Puddle on a Rainy Day? Evidence Surrounding Corporate Financial Misconduct

2019-1-2

Authors:

Topics

Financial Restatements

Audit Partners’ Risk Tolerance and the Impact on Audit Quality

2019-1-1

Authors: Jeffrey Pittman (Memorial University & Virginia Tech) Sarah E. Stein (Virginia Tech) Delia Valentine (Virginia Tech)

Topics

Auditors are Known by the Companies They Keep

2019-1-1

Authors:

Topics

Broker Dealer

How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance

2019-1-1

Authors:

Topics

Tax

Why Do Auditors Fail? What Might Work? What Won’t?

2019-1-1

Authors:

Topics

Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges

2018-12-31

Authors:

Topics

Litigation

Input Price Shocks and Investment: Evidence from OEMs

2018-12-27

Authors:

Topics

More Lemons, More Disclosure? The JOBS Act and Voluntary IPO Disclosure of Internal Controls

2018-12-22

Authors:

Topics

Auditor ChangesFinancial RestatementsSEC Comment Letters

Internal Control Quality and Bank Performance During the Financial Crisis

2018-12-17

Authors: Matthew Baugh (Arizona State University) Matthew Ege (Texas A&M University) Christopher Yust (Texas A&M University)

Topics

Should U.S. Companies Adopt Semi-Annual Reporting? An Analysis of Quarterly Reporting Requirements and the Practice of Earnings Guidance

2018-12-17

Authors:

Topics

Real Earnings Management Prior to CEO Turnovers

2018-12-16

Authors:

Topics

Director & Officer ChangesInvestment & Financial Institutions

Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight

2018-12-14

Authors: Anne Schnader (Suffolk University) Jean C. Bedard (Bentley University) Nate Cannon (Texas State University)

Topics

Potential Consequences of U.S. Securities and Exchange Commission’s Replacement of the Quarterly Reporting Requirement for Semi-Annual Reporting

2018-12-14

Authors:

Topics

Audit Fees

Changes in Accounting Estimates: Underlying Economic Reality or Earnings Management

2018-12-10

Authors:

Topics

Accounting Estimates

Which Audit Input Matters? An Analysis of the Determinants of Audit Quality, Profitability, and Audit Fees Using PCAOB Data

2018-12-1

Authors:

Topics

Audit Fees

Electronic Proxy Statement Dissemination and Shareholder Monitoring

2018-11-30

Authors:

Topics

Audit Opinions

Do Corporate Insiders Use External Signals in Performance Evaluation? Evidence on SEC Comment Letters

2018-11-28

Authors:

Topics

Executive CompensationRevenue Recognition

The Effect of Auditor Litigation Risk on Client Access to Bank Debt: Evidence from a Quasi-Experiment

2018-11-28

Authors:

Topics

Audit Opinions

A Global Analysis of Corporate Litigation Risk and Costs

2018-11-20

Authors:

Topics

Litigation

Types of Non Audit Service Fees and Earnings Response Coefficients in the Post-Sarbanes-Oxley Era

2018-11-15

Authors: Anthony Chen (Department of Accounting, Mihaylo College of Business and Economics, California State University) Hong Duong (Department of Accounting and Legal Studies, Perdue School of Business, Salisbury University) Anh Ngo (School of Business, Norfolk State University)

Topics

Audit Fees

The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model

2018-11-14

Authors:

Topics

Financial Restatements

Directors: Older and Wiser, or Too Old to Govern?

2018-11-11

Authors: Ronald Masulis (University of New South Wales) Cong Wang (The Chinese University of Hong Kong - Shenzhen) Fei Xie (University of Delaware) Shuran Zhang (Jinan University)

Topics

Financial Restatements

Determinants of Timely Adoption of the 2013 COSO Integrated Framework

2018-11-6

Authors:

Topics

Much Ado about Nothing: The (Lack of) Economic Impact of Data Privacy Breaches

2018-11-6

Authors:

Topics

Corporations under Probation: The Determinants and Consequences of the Monitorship Requirement in Regulatory Enforcement Actions

2018-11-2

Authors:

Topics

Audit FeesAuditor Changes

The Information Content from Releases of the Deferred Tax Valuation Allowance

2018-11-2

Authors:

Topics

Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings

2018-11-1

Authors:

Topics

PCAOB

Executive Integrity and Accounting Irregularities

2018-11-1

Authors:

Topics

Executive CompensationFinancial Restatements

Does Part II of the PCAOB Inspection Report Provide New Information to the Market?: A re-Examination of Prior Evidence

2018-10-30

Authors:

Topics

The Auditor‐To‐Client Revolving Door: A Structured Literature Review

2018-10-23

Authors: Amr Kotb (Zayed University) Hussein Halabi (Swansea University) Hany Elbardan (Bournemouth University)

Topics

The Impact of Audit Firms’ Characteristics on Audit Fees Following Information Security Breaches

2018-10-23

Authors:

Topics

The Role of Auditors in Merger and Acquisition Completion Time

2018-10-23

Authors: Salim Chahine (American University of Beirut - Olayan School of Business) Iftekhar Hasan (Fordham University - Gabelli School of Business; Bank of Finland) Mohamad Mazboudi (American University of Beirut)

Topics

Is Good Advice Hard to Find? The Impact of Director Connectedness on Financing and Investment

2018-10-20

Authors:

Topics

Director & Officer Changes

What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses

2018-10-16

Authors:

Topics

Audit OpinionsFinancial RestatementsTax

Are the Big 4 Firms Homogeneous?: Further Evidence From Audit Pricing

2018-10-15

Authors:

Topics

Styles of Regulators: Evidence from the SEC’s Comment Letters

2018-10-14

Authors:

Topics

Audit + ComplianceAuditor ChangesDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)SEC Comment Letters

An Input-Based Measure of Financial Statement Comparability

2018-10-7

Authors:

Topics

Do Companies Engage in Auditor Shopping to Conceal Misreporting? Evidence from Financial Misstatements

2018-10-5

Authors:

Topics

Director & Officer ChangesFinancial Restatements

The Effect of Write-Offs on Audit Fees: Theory and Evidence

2018-10-5

Authors:

Topics

Exploring the Fraud Triangle’s Third Dimension: Rationalization as Revealed by Verbal and Visual Cues

2018-10-4

Authors: Pascale Lapointe-Antunes (Goodman School of Business- Brock University) Kevin Veenstra (DeGroote School of Business- McMaster University) Kareen Brown (Goodman School of Business- Brock University) Heather Li (Nanyang Business School- Nanyang Technological University)

Topics

Audit FeesInternal Controls (ICFR - SOX 404)

Does Tax Planning Affect Analysts’ Earnings Forecasts?

2018-10-3

Authors:

Topics

Audit OpinionsTax

Managerial Networks and Shareholder Value: Evidence from Sudden Deaths

2018-10-2

Authors: Kirsten Tangaa Nielsen (University of St.Gallen - School of Finance) Felix von Meyerinck (University of St.Gallen - School of Finance)

Topics

Director & Officer Changes

The Changing Landscape of Auditor Liability

2018-10-1

Authors:

Topics

Audit FeesFinancial RestatementsLitigation

Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality

2018-9-28

Authors:

Topics

Audit CommitteesAudit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Measuring Corporate Culture Using Machine Learning

2018-9-28

Authors:

Topics

Financial Restatements

SEC Monitoring of Foreign Firms’ Disclosures in the Presence of Foreign Regulators

2018-9-27

Authors:

Topics

Increasing Auditor Recognition of Goodwill Impairment Losses

2018-9-24

Authors:

Topics

Audit FeesAudit Opinions

Information Asymmetry and the Wealth Appropriation Effect in the Bond Market: Evidence from Late Disclosures

2018-9-21

Authors:

Topics

Peer Pressure in Corporate Earnings Management

2018-9-20

Authors: Constantin Charles (University of Southern California) Felix von Meyerinck (University of St. Gallen) Markus Schmid (University of St. Gallen)

Topics

Audit + ComplianceFinancial Restatements

Using Google Searches of Firm Products to Assess Revenue Quality and Detect Revenue Management

2018-9-20

Authors:

Topics

Financial Restatements

How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior?

2018-9-12

Authors:

Topics

Audit FeesAudit OpinionsFinancial Restatements

Clawback Provisions, Executive Pay, and Accounting Manipulation

2018-9-11

Authors: Alvaro Remesal (CUNEF)

Topics

Financial RestatementsLegal FeesLitigation

Corporate Investment Under the Cloud of Litigation

2018-9-11

Authors:

Topics

Financial Restatements

Securities Litigation Environments and Bank Lending: Evidence From the Courts

2018-9-10

Authors:

Topics

Audit Fees

CEO Political Ideology and Audit Pricing

2018-9-9

Authors:

Topics

Audit FeesAudit Opinions

Audit Market Dynamics and Auditors’ Remuneration of Listed Companies In East Africa

2018-9-7

Authors:

Topics

EuropeMarket Share

Do Auditors Listen to the Business Press? Negative Media Sentiment and Audit Pricing

2018-9-1

Authors: Md Safayat Hossain (School of Accounting, Florida International University) Hasibul Chowdhury (UQ Business School, The University of Queensland Brisbane) Kartick Gupta (University of South Australia Business School The University of South Australia Adelaide, South Australia)

Topics

Audit Fees

Does Brand Equity Diminish Earnings Management and Accounting Irregularities?

2018-9-1

Authors:

Topics

Financial Restatements

How Do Auditors View Corporate Culture? The Effect of Collaboration Culture on Audit Fees

2018-9-1

Authors:

Topics

Audit Opinions

The Use and Characteristics of Component Auditors: Implications for U.S. Audits

2018-9-1

Authors:

Topics

Audit FeesDisclosure Controls (SOX 302)Financial RestatementsInternal Controls (ICFR - SOX 404)

Public Short Selling by Activist Hedge Funds

2018-8-31

Authors:

Topics

Litigation

Evidence of a Nonlinear Association Between Audit Office Provision of Non-Audit Services and Audit Quality

2018-8-30

Authors: Erik L. Beardsley (University of Notre Dame) Andrew Imdieke (University of Notre Dame) Thomas C. Omer (University of Nebraska-Lincoln)

Topics

Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Higher Audit Quality and Higher Restatement Rates: An Examination of Big Four Auditee Restatements

2018-8-29

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

The Effect of Auditor-Provided Regulatory Advisory Services on Financial Reporting Quality: Evidence from the Dodd-Frank Act

2018-8-27

Authors:

Topics

Audit Fees

Shareholder Activism and Changes in Audit Committee Composition

2018-8-24

Authors:

Topics

Audit Opinions

The Price of Stock Liquidity: The Effect of Investor Disagreement on Audit Risk

2018-8-21

Authors:

Topics

Audit FeesAudit OpinionsFinancial Restatements

Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments

2018-8-20

Authors:

Topics

Does Financial Reporting Quality Vary Across Firm Life Cycle?

2018-8-14

Authors:

Topics

Financial Restatements

Financial Restatements: Trends, Reasons for Occurrence, and Consequences -A Survey of the Literature

2018-8-13

Authors:

Topics

Financial Restatements

Inelastic Labor Markets and Directors’ Reputational Incentives

2018-8-7

Authors: Chris Armstrong University of Pennsylvania - Accounting Department John D. Kepler Stanford Graduate School of Business David Tsui University of Southern California - Marshall School of Business

Topics

The Scope of Audit Committee Oversight and Financial Reporting Reliability: Are Audit Committees Overloaded?

2018-8-6

Authors:

Topics

Audit FeesFinancial Restatements

Nonfinancial Risk Disclosure & the Costs of Private Ordering

2018-8-3

Authors: Virginia Harper Ho

Topics

Implications of Audit Office Resource Allocation Shocks: Evidence from Late 10-K Filings

2018-8-1

Authors:

Topics

Audit OpinionsFinancial Restatements

Investor Reactions to Restatements Conditional on Disclosure of Internal Control Weaknesses

2018-8-1

Authors:

Topics

Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions

2018-7-26

Authors:

Topics

Investigating the Effect of Management Accounting on Business Intelligence of Companies Accepted in Stock Exchange

2018-7-26

Authors:

Topics

At the Intersection of Incentive and Opportunity: Institutional Investors and Informed Trading

2018-7-23

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Small Audit Firm Mergers in the United States: Determinants and Consequences

2018-7-21

Authors:

Topics

Mergers & Acquisitions

Do Auditors Price Breach Risk in Their Audit Fees?

2018-7-20

Authors:

Topics

Audit Fees

A Matter of Appearances: Does Financial Expertise Help Audit Committees to Look Beyond the Superficial When Selecting and Compensating Auditors?

2018-7-1

Authors: Matthew Baugh (Arizona State University - Tempe) Nicholas Hallman (University of Texas at Austin) Steven J. Kachelmeier (University of Texas at Austin)

Topics

Audit Fees

Board Gender Diversity and CEO Inside Debt Compensation

2018-7-1

Authors:

Topics

Executive Compensation

Corporate Governance and Internal Controls: A Case Study from Greece

2018-7-1

Authors: Andreas G. Koutoupis (University of the Aegean & Hellenic Open University) Evangelia Pappa (Panteion University of Social and Political Sciences, Greece)

Topics

Internal Controls (ICFR - SOX 404)

Dancing with Shackles On: Compensation Recovery and Corporate Investment

2018-7-1

Authors:

Topics

Financial RestatementsLitigation

Essays on Accounting Consistency

2018-7-1

Authors:

Topics

Essays on Foreign Firms Listed in the United States

2018-7-1

Authors:

Topics

Disclosure Controls (SOX 302)Financial RestatementsSEC Comment Letters

The Impact of Client Information Technology Capability on Audit Pricing

2018-7-1

Authors:

Topics

The Use of Computer-Assisted Audit Tools and Techniques by Portuguese Internal Auditors

2018-7-1

Authors:

Topics

Occurrence and Consequences of Surprise Internal Control Disclosures

2018-6-27

Authors:

Topics

Disclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)

Compensation Clawback Policies and Corporate Lawsuits

2018-6-20

Authors:

Topics

Litigation

Investors’ Perceptions of Activism Via Voting: Evidence from Contentious Shareholder Meetings

2018-6-8

Authors: Francois Brochet (Boston University - Department of Accounting) Fabrizio Ferri (Columbia University- Associate Professor) Gregory S. Miller (University of Michigan, Stephen M. Ross School of Business)

Topics

Financial Restatements

Computing Prediction Intervals with CAATTs: Implementation in CaseWare IDEA and Complemented in R Project Software

2018-6-1

Authors:

Topics

SEC’s Cybersecurity Disclosure Guidance and Disclosed Cybersecurity Risk Factors

2018-6-1

Authors: He Li (Southwestern University of Finance and Economic) Won Gyun No (State University of New Jersey) Tawei Wang (Driehaus College of Business, DePaul University)

Topics

Studies on the Capital Market Consequences of Financial Reporting Weaknesses

2018-6-1

Authors:

Topics

Auditor ChangesFinancial Restatements

The Continuing Evolution of Auditor Reporting in the Broker-Dealer Industry: Issues and Opportunities

2018-6-1

Authors:

Topics

Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?

2018-5-31

Authors:

Topics

The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews

2018-5-25

Authors:

Topics

The Relationship Between Director Tenure and Director Quality

2018-5-23

Authors:

Topics

Executive Migration: How Information Cues From Departing Firms and the Labor Market Affect Shareholder Value

2018-5-18

Authors:

Topics

Non-GAAP Images, Press Release Prominence, and Investors’ Reliance on Non-GAAP Earnings

2018-5-6

Authors:

Topics

Audit Firm Reputation and Perceived Audit Quality: Evidence from Envelopegate

2018-5-2

Authors: Beau Grant Barnes (Washington State University) Marc Cussatt (Washington State University) Nancy L. Harp (Clemson University)

Topics

Audit Opinions

Audit Quality: Detection of Material Misstatement

2018-5-1

Authors:

Topics

Company Reputation and Auditor Choice: Evidence from Fortune 1000 Companies

2018-5-1

Authors: Xuan Huang (Cal State Long Beach) Fei Kang (Cal Poly Pomona)

Topics

High Non-GAAP Earnings Predict Abnormally High CEO Pay

2018-5-1

Authors:

Topics

Executive Compensation

Managerial Overconfidence, Ability, Firm-Governance and Audit Fees

2018-5-1

Authors:

Topics

Noncompliance with Non-Accounting Securities Laws and GAAP Violations

2018-5-1

Authors:

Topics

Rehiring the Retired: An Examination of Double Dipping in Public School Districts

2018-5-1

Authors:

Topics

The Utilization and Effect of Information Transfer in Auditing: Among Audit Engagement Teams, Audit Clients, and Supply Chain Partners

2018-5-1

Authors:

Topics

Audit FeesAudit OpinionsFinancial Restatements

Three Essays on Corporate Financial Disclosures

2018-5-1

Authors:

Topics

Financial Restatements

Anticipation and Reaction to Going Concern Modified Audit Opinions by Sophisticated Investors

2018-4-26

Authors:

Topics

Audit Opinions

Managerial Ability and the Accuracy of the Going Concern Opinion

2018-4-16

Authors: Nathan Robert Berglund (Mississippi State University) Don Herrmann (Oklahoma State University) Bradley P. Lawson (Oklahoma State University)

Topics

Information Environment Consequences of SEC Non-GAAP Comment Letters

2018-4-15

Authors:

Topics

Investor Response to Tax Related SEC Comment Letters

2018-4-6

Authors: Alexander Edwards (University of Toronto - Rotman School of Management) Kenneth J. Klassen (University of Waterloo - School of Accounting and Finance) Karen Pinto (University of Waterloo - University of Waterloo, Faculty of Arts, School of Accounting and Finance, Students)

Topics

Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism

2018-4-2

Authors:

Topics

Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity

2018-4-1

Authors: Antoinette L Smith (Florida International University) Yibo Zhang (Miami University) Peter C. Kipp (University of North Texas)

Topics

Competitive Externalities of Tax Cuts

2018-4-1

Authors:

Topics

Tax

Corporate Culture and Mergers and Acquisitions: Evidence from Machine Learning

2018-4-1

Authors:

Topics

Financial Restatements

Data Mining Techniques to Identify Financial Restatements

2018-4-1

Authors:

Topics

Financial Restatements

Do Non-GAAP Earnings Influence Real Activities and Accounting Choices?

2018-4-1

Authors:

Topics

Director & Officer ChangesInternal Controls (ICFR - SOX 404)

Effects of Reporting Relationship and Type of Internal Control Deficiency on Internal Auditors’ Internal Control Evaluations

2018-4-1

Authors:

Topics

The Revolving Door Between the PCAOB and Large Audit Firms

2018-4-1

Authors:

Topics

Why Are Firms Sold? Disentangling Target Motives and Bidders’ Selection of Targets

2018-4-1

Authors:

Topics

Shareholder Activism

The Effect of Audit Quality on a Firm’s Internal Information Environment: Evidence from Group Audits

2018-3-27

Authors: Tom Adams (University of Connecticut- School of Business) Ying Zhou (University of Connecticut- School of Business)

Topics

Board Risk Committees: Insurer Financial Strength Ratings and Performance

2018-3-26

Authors:

Topics

The Importance of Network Recommendations in the Director Labor Market

2018-3-20

Authors:

Topics

Investment and Firm Value Under High Economic Uncertainty: The Beneficial Effect of Overconfident CEOs

2018-3-14

Authors:

Topics

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

2018-3-13

Authors:

Topics

Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism

2018-3-13

Authors:

Topics

Management’s Personal Ideology and Financial Reporting Quality

2018-3-12

Authors:

Topics

SEC Resource Constraints and Comment Letter Quality

2018-3-9

Authors:

Topics

Fee Competition Among Big 4 Auditors and Audit Quality

2018-3-8

Authors: Sharad Asthana (College of Business, The University of Texas at San Antonio, San Antonio) Inder Khurana (School of Accountancy, University of Missouri, Columbia) K. K. Raman (College of Business, The University of Texas at San Antonio, San Antonio)

Topics

Are Audit Fees and Audit Quality Affected When Lead Auditors Accept Responsibility for Work Performed by Other Auditors?

2018-3-1

Authors:

Topics

Going-Concern Opinion Decisions on Bankrupt Clients: Evidence of Long-Lasting Auditor Conservatism?

2018-3-1

Authors: William J. Read (Bentley University, United States) Ari Yezegel (Bentley University, United States)

Topics

The Changing Landscape of Auditor Liability

2018-3-1

Authors:

Topics

Audit FeesFinancial RestatementsLitigation

The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality

2018-3-1

Authors:

Topics

Audit FeesAudit OpinionsAuditor ChangesInternal Controls (ICFR - SOX 404)Market Share

How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters

2018-2-27

Authors:

Topics

How have US Banks Adopted the Financial Accounting Standards Board’s Level 3 Fair Value Disclosure Rules?

2018-2-27

Authors:

Topics

SOX Section 404 and Corporate Innovation

2018-2-23

Authors:

Topics

How Do Auditors Respond to FCPA Risk?

2018-2-20

Authors:

Topics

Do Debt Covenant Violations Serve as a Risk Factor of Ineffective Internal Control?

2018-2-17

Authors:

Topics

Using Sec Edgar Views to Measure Competition Among Big 4 Auditors

2018-2-15

Authors: Nicholas Hallman (University of Texas at Austin) Antonis Kartapanis (The University of Texas at Austin) Jaime J. Schmidt (University of Texas at Austin)

Topics

When Analysts Speak, Do Auditors Listen?

2018-2-14

Authors:

Topics

No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality–Free Responses to Survey on Author Discretion

2018-2-13

Authors: Robert J. Bloomfield (Cornell University - Samuel Curtis Johnson Graduate School of Management) Kristina M. Rennekamp (Cornell University - Department of Accounting) Blake A. Steenhoven (Cornell University Samuel Curtis Johnson Graduate School of Management)

Topics

The Effects of Audit-Firm Monopolies within Local Audit Markets

2018-2-13

Authors:

Topics

The Impact of Audit Firm Office M&A on Subsequent Office Audit Effectiveness and Efficiency

2018-2-9

Authors:

Topics

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

2018-2-8

Authors:

Topics

Accounting Firm Association Membership and Audit Firm Growth

2018-2-7

Authors:

Topics

Auditor Change Disclosures as Signals of Earnings Management and Risk

2018-2-2

Authors:

Topics

Specialized Auditors in Strategic Alliances

2018-2-2

Authors:

Topics

Court Stringency and Voluntary Restatements

2018-2-1

Authors: C.S. Agnes Cheng (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong) Henry He Huang (SySyms School of Business Yeshiva University) Zhen Lei (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong) Haitian Lu (School of Accounting & Finance The Hong Kong Polytechnic University Kowloon, Hong Kong)

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)Litigation

Do Director Networks Help Manager Plan and Forecast Better?

2018-2-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Do Firms Underreport Information on Cyber-attacks? Evidence from Capital Markets

2018-2-1

Authors: Eli Amir (Tel Aviv University and City University of London) Shai Levi (Tel Aviv University) Tsafrir Livne (Kenan-Flagler Business School, University of North Carolina)

Topics

Quasi Rents to Audit Firms from Longer Tenure

2018-2-1

Authors:

Topics

The Expanding Role of the CFO: Do Outside Directorships Facilitate Strategic Learning?

2018-2-1

Authors:

Topics

Director & Officer Changes

The Information Content of Disclosure Controls and Procedures Deficiencies

2018-2-1

Authors:

Topics

Disclosure Controls (SOX 302)

The Information Content of Sarbanes-Oxley in Predicting Security Breaches

2018-2-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality

2018-1-31

Authors:

Topics

Should Uninformed Shareholders Vote? Evidence from Auditor Ratification

2018-1-30

Authors:

Topics

What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Report Modifications

2018-1-30

Authors:

Topics

The Effect of Operating Lease Capitalization to Audit Fees

2018-1-29

Authors: Linda Aikala (Aalto University)

Topics

Audit Fees

The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments

2018-1-29

Authors:

Topics

Does Audit Committee Reporting Need to Be Improved? Evidence from a Large-Scale Textual Analysis

2018-1-28

Authors:

Topics

IT Does Matter: The Folly of Ignoring IT Material Weaknesses

2018-1-26

Authors: Gene Kim (Gene Kim & Associates) Vernon Richardson (University of Arkansas) Marcia Weidenmier Watson (The University of North Carolina at Charlotte)

Topics

Do Auditors Recognize the Potential Dark Side of Executives’ Accounting Competence?

2018-1-25

Authors:

Topics

Going-Concern Opinions and Corporate Governance

2018-1-25

Authors:

Topics

Determinants of Auditor Going Concern Reporting in the Banking Industry

2018-1-24

Authors:

Topics

Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements

2018-1-23

Authors:

Topics

The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation

2018-1-22

Authors:

Topics

Implications of Clawback Adoption in Executive Compensation Contracts: A Survey of Recent Research

2018-1-18

Authors:

Topics

The Impact of Top Executive Gender on Asset Prices: Evidence from Stock Price Crash Risk

2018-1-18

Authors:

Topics

Why does CEO turnover lead to CFO turnover?

2018-1-15

Authors: Bakhtear Talukdar (Assistant Professor Department of Finance and Business Law University of Wisconsin – Whitewater) Sabur Mollah (Professor of Accounting and Finance School of Management, Swansea University, UK.) Suchismita Mishra (Associate Professor Department of Finance College of Business Florida International University)

Topics

Financial Restatements

No News is Bad News: Do PCAOB Part II Reports Have an Effect on Annually Inspected Firms’ Audit Fees and Audit Quality?

2018-1-8

Authors:

Topics

CEO Political Ideology and Financial Reporting Quality

2018-1-1

Authors: Avishek Bhandari (University of Wisconsin - Whitewater) Joanna Golden (University of Memphis) Maya Thevenot (Florida Atlantic University)

Topics

Do Covenant Violations Affect Audit Report Timeliness?

2018-1-1

Authors:

Topics

Employee Movements from Audit Firms to Audit Clients

2018-1-1

Authors:

Topics

Information Content of IFRS Versus GAAP Financial Statements

2018-1-1

Authors:

Topics

Strategic Subsidiary Disclosure

2018-1-1

Authors:

Topics

Financial RestatementsSEC Comment Letters

Three Essays on Contagion and Network Issues

2018-1-1

Authors:

Topics

Noise Trading, Slow Diffusion of Information, and Short-Term Reversals: A Fundamental Analysis Approach

2017-12-26

Authors:

Topics

Employee Satisfaction in Accounting Firms, Work-Life Balance, Turnover, and Audit Quality

2017-12-21

Authors:

Topics

Director Connectedness: Monitoring Efficacy and Career Prospects

2017-12-17

Authors: Vincent Intintoli (Clemson University) Kathleen M. Kahle (University of Arizona - Department of Finance) Wanli Zhao (Renmin University of China)

Topics

Director & Officer ChangesFinancial Restatements

Does Insider Trading Affect Auditors’ Risk Assessments? Evidence from Audit Pricing

2017-12-17

Authors:

Topics

Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG’s Tax and/or Audit Practices?

2017-12-14

Authors: Matthew Baugh University of Missouri-Columbia Jeff P. Boone University of Texas – San Antonio Jeffery.Boone@utsa.edu Inder K. Khurana (University of Missouri-Columbia) K. K. Raman (University of Texas – San Antonio)

Topics

A Proposal for Distinguishing Liabilities from Equity: Internal Capital Versus External Capital

2017-12-12

Authors:

Topics

The Market Premium for Audit Partners with Big 4 Experience

2017-12-12

Authors:

Topics

An Empirical Test of SEC Enforcement in the Audit Market

2017-12-7

Authors:

Topics

An Empirical Model of Long-Term Contracting with Manipulation

2017-12-4

Authors:

Topics

Financial Restatements

SEC Filings, Regulatory Deadlines, and Capital Market Consequences

2017-12-3

Authors:

Topics

Investment & Financial InstitutionsLate Filings

Are Earnings Strings Restrained After SOX?

2017-12-1

Authors: Mark Kohlbeck (Florida Atlantic University Boca Raton United States) Jomo Sankara (Illinois State University Normal United States) Errol Stewart (Georgia Southern University Statesboro United States)

Topics

Management Implications of Gender Decision Biases in Financial Markets Contexts: A Systematic Review

2017-12-1

Authors:

Topics

Nonprofessional Investor Perceptions of the Partial Remediation of IT and non-IT Control Weaknesses: An Experimental Investigation

2017-12-1

Authors: Amanuel F. Tadesse (Department of Accounting, University of New Orleans) Uday S. Murthy (Lynn Pippenger School of Accountancy, University of South Florida)

Topics

PCAOB Inspection Reports and Shareholder Ratification of the Auditor

2017-12-1

Authors:

Topics

The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model

2017-12-1

Authors:

Topics

Auditor Changes

Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias?

2017-11-29

Authors:

Topics

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

2017-11-28

Authors:

Topics

Audit Fees

The Association between Changes in Accounting Estimates and Accounting Restatements

2017-11-27

Authors:

Topics

Accounting + OversightAudit + ComplianceFinancial Restatements

Internal Information Quality and Capital Allocation within Conglomerates

2017-11-17

Authors:

Topics

Disclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)

Ownership Structure and the Demand for Auditor Quality

2017-11-16

Authors:

Topics

Audit Fees

Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits

2017-11-14

Authors:

Topics

Corporate + Legal

Audit Quality Across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions

2017-11-10

Authors: Joseph Legoria (E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA) Gina Rosa (Department of Accounting, University of New Orleans, New Orleans, LA 70148, United States) Jared S.Soileau (E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA)

Topics

Audit Quality Across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions

2017-11-10

Authors:

Topics

Audit Fees

How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model

2017-11-9

Authors:

Topics

International Evidence on Economic Policy Uncertainty and Asymmetric Adjustment of Audit Pricing

2017-11-9

Authors: Min Zhang (School of Business - Renmin University of China) Haoran Xu (School of Business - Renmin University of China) Lijing Tong (School of Business - Renmin University of China) Tingting Ye (School of Accounting - Shanghai Lixin University of Accounting and Finance)

Topics

The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality

2017-11-9

Authors:

Topics

Financial RestatementsSEC Comment Letters

The Association between Internal Information Quality and State Tax Planning

2017-11-8

Authors:

Topics

Audit Opinions

The Incremental Informativeness of the Sentiment of Conference Calls for Internal Control Material Weaknesses

2017-11-8

Authors:

Topics

Internal Control Weakness, Investment and Firm Valuation

2017-11-6

Authors:

Topics

Why Do Clients Choose Nonlocal Auditors?

2017-11-3

Authors:

Topics

Audit Opinions

Looking the Part: Does Audit Committee Expertise Reduce the Influence of Superficial Appearances in Auditor Selection and Compensation Decisions?

2017-11-2

Authors:

Topics

Audit Fees

Characteristics of Financial Restatements and Frauds An Analysis of Corporate Reporting Quality from 2000–2014

2017-11-1

Authors: Fatima Alali (Mihaylo College of Business and Economics, California State University, Fullerton, Fullerton, Calif) Sophia I-Ling Wang (Mihaylo College of Business and Economics, California State University, Fullerton, Fullerton, Calif)

Topics

Financial Restatements

Do the SEC Whistleblower Provisions of Dodd-Frank Deter Aggressive Financial Reporting?

2017-11-1

Authors:

Topics

Some Notes About Financial Accounting Research: Research Methodology, Epistemological Approaches and Practical Implications

2017-11-1

Authors:

Topics

Client Corruption Culture and External Auditor Monitoring

2017-10-30

Authors: Tracy Gu (The University of Hong Kong, Accounting Division, Faculty of Business and Economics) Xiaoding Liu (University of Oregon - Department of Finance)

Topics

Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)

Does the Threat of Whistleblowing Reduce Accounting Fraud?

2017-10-25

Authors:

Topics

Examining the Examiners: SEC Effectiveness in Identifying Financial Reporting Errors

2017-10-20

Authors:

Topics

Essays On Politically Connected Firms

2017-10-7

Authors:

Topics

Audit FeesAudit OpinionsAuditor ChangesDisclosure Controls (SOX 302)Financial Restatements

The Effectiveness of SEC Enforcement in Deterring Financial Misconduct

2017-10-2

Authors:

Topics

Financial Restatements

Audit Quality and Attributes of Management Earnings Forecasts

2017-10-1

Authors: Yu-Ho Chi (University of North Caroline at Pembroke Pembroke United States ) David A Ziebart (University of Kentucky Lexington United States )

Topics

Digitalization and High Audit Fees: An Empirical Study Applied to US Firms

2017-10-1

Authors:

Topics

Examining Upper Echelons Managers’ Characteristics on Financial Restatements

2017-10-1

Authors:

Topics

Financial Restatements

The Importance of Director External and Internal Social Networks to Stock Price Crash Risk

2017-10-1

Authors:

Topics

The Intellectual Property Holding Company: Tax Use and Abuse from Victoria’s Secret to Apple

2017-10-1

Authors:

Topics

Financial Restatements

U.S. Worldwide Taxation and Domestic Mergers and Acquisitions

2017-9-29

Authors: Jeremiah Harris (Kent State University) William O’Brien (The University of Illinois at Chicago)

Topics

Audit Opinions

2017-9-28

Authors:

Topics

Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?

2017-9-27

Authors:

Topics

Audit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)

CEO/CFO Turnover and Subsequent Remediation of Information Technology Material Weaknesses

2017-9-20

Authors:

Topics

Auditor Benchmarking of Client Disclosures

2017-9-14

Authors:

Topics

Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)

The Risk of Fraud in Family Firms: Assessments of External Auditors

2017-9-11

Authors:

Topics

An Examination of the Effects of Change in Committee Chair on Audit Quality

2017-9-7

Authors: Izhar Haq (Associate Professor, Long Island University) Teresa Lang (Full Professor, Auburn University Montgomery) Hongkang Xu (Assistant Professor, University of Massachusetts Dartmouth)

Topics

Motivating Capital Investment by Using the Audit Process to Increase Financial Transparency

2017-9-7

Authors:

Topics

Audit Fees

The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms

2017-9-7

Authors:

Topics

Audit Deficiency and Auditor Workload: Evidence from PCAOB Triennially Inspected Firms

2017-9-1

Authors: C Janie Chang (San Diego State University San Diego United States) Yan Luo (San Diego State University San Diego United States) Linying Zhou (California State University, San Marcos San Marcos United States)

Topics

Corporate Litigation and Debt

2017-9-1

Authors:

Topics

Litigation

Audit Fee Discounting in the Post-SOX Environment

2017-9-1

Authors:

Topics

Audit Fees

Disclosure Effects of the PCAOB Part II Reports

2017-9-1

Authors: Ifeoma Udeh (Department of Accounting, Martha and Spencer Love School of Business, Elon University, Elon, North Carolina, USA)

Topics

Auditors’ Diversified Experience and Audit Characteristics

2017-9-1

Authors: Bill Francis (Lally School of Management Rensselaer Polytechnic Institute) Qiang Wu (Lally School of Management Rensselaer Polytechnic Institute) Ibrahim Siraj (College of Management Long Island University)

Topics

Audit OpinionsFinancial Restatements

Does Auditor Regulatory Oversight Affect Corporate Financing and Investment Decisions?

2017-9-1

Authors:

Topics

Buying the Verdict

2017-9-1

Authors:

Topics

Litigation

Internal CEO Approval and External Reporting Quality

2017-9-1

Authors:

Topics

Litigation

Post-SOX Downward Auditor Switches and Their Impacts on the Nonprofit Audit Market

2017-9-1

Authors:

Topics

The Impact of Culture on Internal Control Weaknesses: Evidence from Firms that Cross-List in the U.S

2017-9-1

Authors:

Topics

The Influence of Auditor Provided Tax Planning and Tax Compliance Services in the “Tax Transparency Era”

2017-9-1

Authors:

Topics

Audit FeesAudit Opinions

Third-Party Reaction to Hedge Fund Activism: Auditor’s Perspective

2017-9-1

Authors:

Topics

Audit Fees

Unfair Labor Practice Charges and Audit Fees

2017-9-1

Authors:

Topics

Audit FeesAudit OpinionsFinancial Restatements

Sentiment and Audit Quality

2017-8-31

Authors:

Topics

Auditor Multinational Expertise and Audit Quality

2017-8-30

Authors:

Topics

Financial Restatements

Patent Success, Patent Holdup and the Structure of Property Rights

2017-8-29

Authors:

Topics

Litigation

On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data

2017-8-23

Authors:

Topics

Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Why Do Firms Sell Out? Separating Targets’ Motives from Bidders’ Selection of Targets in M&A

2017-8-23

Authors:

Topics

Shareholder Activism

Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature

2017-8-22

Authors: Dan Amiram (Columbia Business School - Accounting, Business Law & Taxation) Zahn Bozanic (Ohio State University (OSU) - Fisher College of Business) James D. Cox (Duke University School of Law) Quentin Dupont (University of Washington - Michael G. Foster School of Business) Jonathan M. Karpoff (University of Washington - Michael G. Foster School of Business) Richard G. Sloan (University of California, Berkeley - Accounting Group; University of Southern California - Leventhal School of Accounting)

Topics

Financial Restatements

Using Search Engine Technology to Examine Relationship between Going Concern Opinion and Its Financial Distress Metrics

2017-8-22

Authors:

Topics

Company Stock Price Reactions to the 2016 Election Shock: Trump, Taxes, and Trade

2017-8-17

Authors:

Topics

Indefinitely Reinvested Foreign Earnings

Do Mutual Fund Investors Care about Auditor Quality?

2017-8-12

Authors: Bradley A. Goldie (Miami University, Farmer School of Business, Oxford, OH) Lei Li (University of Kansas, Lawrence, KS) Adi Masli (University of Kansas, Lawrence, KS)

Topics

Shareholder Elections of Audit Committee Members

2017-8-7

Authors:

Topics

A Haven by Any Other Name: The Role of Tax Holidays In Corporate Tax Avoidance

2017-8-1

Authors: Travis Chow (Singapore Management University) Jeffrey L. Hoopes (University of North Carolina at Chapel Hill) Edward L. Maydew (University of North Carolina at Chapel Hill)

Topics

Tax

Audit Committee Expertise: An Examination of the Post-SOX Era

2017-8-1

Authors:

Topics

Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)

Detecting Financial Restatements Using Data Mining Techniques

2017-8-1

Authors:

Topics

Does Industry-level Information Affect Auditors’ Assessment of Client-level Risk?

2017-8-1

Authors:

Topics

Financial Restatements

Identifying Fraud Using Restatement Information

2017-8-1

Authors:

Topics

Internal Control Weaknesses and Financial Reporting Fraud

2017-8-1

Authors:

Topics

Auditor ChangesFinancial RestatementsInternal Controls (ICFR - SOX 404)

Investors’ Trust in Companies and Financial Report Misstatements

2017-8-1

Authors:

Topics

Financial Restatements

Analysts and Hedge Fund Activism

2017-7-31

Authors:

Topics

Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry

2017-7-19

Authors: Daniel Aobdia (Northwestern University - Kellogg School of Management) Anup Srivastava (Tuck School of Business at Dartmouth)

Topics

Audit FeesAudit OpinionsInternal Controls (ICFR - SOX 404)

Managerial Ability, Financial Distress and Audit Fees

2017-7-18

Authors:

Topics

Family-Friendly Directors

2017-7-16

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Dark Side of Hedge Fund Activism: Evidence from Employee Pension Plans

2017-7-14

Authors:

Topics

Shareholder Activism

Intangible Assets on the Balance Sheet and Audit Fees

2017-7-3

Authors:

Topics

Do Bank Regulation and Supervision Displace Bank Auditing?

2017-7-1

Authors: Aloke (Al) Ghosh (Fulbright Distinguished Chair Zicklin School of Business Baruch College, City University of New York) Henry Jarva (Assistant Professor Department of Accounting Aalto University School of Business) Stephen G. Ryan (Professor of Accounting Stern School of Business, New York University)

Topics

Auditor ChangesInternal Controls (ICFR - SOX 404)

Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates

2017-7-1

Authors:

Topics

Financial Restatements

External Monitoring and Returns to Hedge Fund Activist Campaigns

2017-7-1

Authors:

Topics

Shareholder Activism

Internal Control Material Weakness and Real Earnings Management

2017-7-1

Authors:

Topics

Do Lenders Have Favorite Auditors?

2017-6-30

Authors:

Topics

Financial Restatements

To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice

2017-6-30

Authors: Kenneth L. Bills (University of Arkansas) Matthew Cobabe (Virginia Tech) Jeffrey Pittman (Memorial University of Newfoundland (MNU) - Faculty of Business Administration) Sarah E. Stein (Virginia Tech)

Topics

Audit Fees

The Association between IT Material Weaknesses and Earnings Management

2017-6-28

Authors:

Topics

The Scale and Scope of the Client Portfolio and Audit Pricing at the Individual Auditor Level: Evidence from China

2017-6-28

Authors:

Topics

Audit Opinions

Credit Default Swaps on Corporate Debt and the Pricing of Audit Services

2017-6-27

Authors:

Topics

Audit FeesAudit Opinions

On the Formation of Capital and Wealth

2017-6-25

Authors:

Topics

Tax

Tainted Executives as Outside Directors

2017-6-23

Authors:

Topics

Director & Officer Changes

SEC Comment Letters and Firm Disclosure

2017-6-20

Authors:

Topics

Audit Firms as Networks of Offices

2017-6-19

Authors: Scott E. Seavey (University of Nebraska - Lincoln) Michael J. Imhof (Wichita State University) Tiffany J. Westfall (Ball State University)

Topics

The Compensation of Executives Based on Non-GAAP Performance Measures: The Effect of Corporate Governance Evidence from the United States of America

2017-6-19

Authors:

Topics

Non-GAAP

Teaching Data Analytics Using ACL

2017-6-12

Authors:

Topics

Audit Partner Identification: Early Evidence from U.S. Form AP Filings

2017-6-1

Authors: Jenna J. Burke (University of Colorado at Denver) Rani Hoitash (Bentley University - Department of Accountancy) Udi Hoitash (Northeastern University - Accounting Group)

Topics

Stock Price Crash Risk and Internal Control Weakness: Presence vs. Disclosure Effect

2017-5-31

Authors:

Topics

Strategic Disclosures of Litigation Loss Contingencies When Customer-Supplier Relationships Are at Risk

2017-5-31

Authors:

Topics

Organized Labor and Audit Fees

2017-5-18

Authors:

Topics

Non-GAAP Reporting: Evidence from Academia and Current Practice

2017-5-11

Authors:

Topics

Non-GAAP

Blockchain Technology: Digitizing the Global Financial System

2017-5-9

Authors:

Topics

Clawback Provision Adoption, Corporate Governance, and Investment Decisions

2017-5-9

Authors:

Topics

Exploring Revenue Recognition in the Local Community

2017-5-2

Authors:

Topics

Auditor Dismissals: Opaque Disclosures and the Light of Timing

2017-5-1

Authors: Jeffrey J. Burks (University of Notre Dame) Jennifer Sustersic Stevens (Ohio University)

Topics

Corporate Governance: Overview, Case Studies, and Reforms

2017-5-1

Authors:

Topics

Financial Restatements

Material Weakness Discovery Lag and Misstatement Risk in a Constrained Control Testing Environment

2017-5-1

Authors: Christopher Gorham Calvin (Department of Business Administration Duke University)

Topics

Sarbanes-Oxley Act Section 404 and Filing Status

2017-5-1

Authors:

Topics

The Impact of Audit Committee Tenure and Compensation on Audit Fees

2017-5-1

Authors:

Topics

The Impact of Big 4 Consulting on Audit Reporting Lag and Restatements

2017-5-1

Authors:

Topics

Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases

2017-4-27

Authors:

Topics

An Assessment of the PCAOB’s Risk-Based Inspection Program: Are Inspection Findings Generalizable and Do They Improve Audit Quality?

2017-4-22

Authors:

Topics

The Effect of Restatements on Analyst Behavior

2017-4-21

Authors:

Topics

Balance Sheet Conservatism and Audit Reporting Conservatism

2017-4-19

Authors:

Topics

Measuring Accounting Reporting Complexity with XBRL

2017-4-12

Authors: Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University)

Topics

Is Operational Control Risk Informative of Financial Reporting Deficiencies?

2017-4-11

Authors:

Topics

Is the SEC Captured? Evidence from Comment-Letter Reviews

2017-4-5

Authors: Jonas Heese (Harvard Business School) Mozaffar Khan (University of Minnesota - Twin Cities - Carlson School of Management) Karthik Ramanna (Harvard University - Harvard Business School; University of Oxford - Blavatnik School of Government)

Topics

Consequences of Low-Quality Audits for Engagement Partners

2017-4-1

Authors:

Topics

Estimates and Inferences in Accounting Panel Data Sets: Comparing Approaches

2017-4-1

Authors:

Topics

Reputation and Corporate Tax Planning: A Moral Licensing View

2017-4-1

Authors:

Topics

The Impact of IFRS Versus U.S. GAAP on Audit Fees and Going Concern Opinions: Evidence from U.S.-Listed Foreign Firms

2017-3-29

Authors:

Topics

Audit Fees

The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees, Auditor Conservatism, and Overall Reporting Quality

2017-3-28

Authors:

Topics

IT Internal Control Weaknesses and the Market Value of Firms

2017-3-23

Authors:

Topics

The Impact of Litigation Risk on Auditor Pricing Behavior: Evidence from Reverse Mergers

2017-3-20

Authors:

Topics

The Timing of Auditor Hiring: Determinants and Consequences

2017-3-13

Authors: Angel Arturo Pacheco-Paredes (Florida International University) Dasaratha V. Rama (Florida International University) Clark M. Wheatley (Florida International University)

Topics

Auditor Search Periods as Signals of Engagement Risk: Effects on Auditor Choice and Audit Pricing

2017-3-7

Authors:

Topics

The CDS Market Reaction to Restatement Announcements

2017-3-4

Authors: Lijing Du (College of Business and Economics, Towson University, Towson)

Topics

The Effect if Ambiguity in an Auditing Standard on Auditor Independence: Evidence from Nonaudit Fees and SOX 404 Opinions

2017-3-2

Authors:

Topics

Client-based Measure of the Audit Office Reputation

2017-3-1

Authors: Sharad Asthana (Department of Accounting, College of Business, University of Texas at San Antonio, TX) Rachana Kalelkar (Department Accounting, School of Business Administration, University of Houston-Victoria, TX)

Topics

Competitive Rivalry in Audit Markets

2017-3-1

Authors:

Topics

Financial Reporting Quality: A Literature Review

2017-3-1

Authors:

Topics

Financial Restatements

Risk Fact or Fiction: The Information Content of Risk Factor Disclosure

2017-3-1

Authors:

Topics

SEC Comment Letters

The Effect of Auditing Standard No.5 on Audit Delay and Audit Fees

2017-3-1

Authors:

Topics

Audit OpinionsInternal Controls (ICFR - SOX 404)

The Effect of Managerial Stock Ownership on the Relationship Between Material Internal Control Weaknesses and Audit Fees

2017-3-1

Authors:

Topics

The Influence of Regulation Affecting Non-GAAP Reporting on Executive Compensation Contracting

2017-3-1

Authors:

Topics

Non-GAAP

Accounting Standard Precision, Corporate Governance, and Accounting Restatements

2017-2-16

Authors:

Topics

Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, and Turnover Intentions Among Internal Auditors

2017-2-1

Authors: Toccara Jeneshia Lee (Walden University)

Topics

Restatements and Accounting Quality: A Comparison Between IFRS and US-GAAP

2017-2-1

Authors:

Topics

The Effect of Office-Level Factors on Audit Quality

2017-2-1

Authors:

Topics

Financial RestatementsSEC Comment Letters

Financial Reporting Quality and Auditor Locality Contagion

2017-1-30

Authors:

Topics

Changes in Audit Quality under Auditing Standard No. 5

2017-1-26

Authors:

Topics

Do Family Firms Purchase More Nonaudit Services than Non-Family Firms?

2017-1-16

Authors:

Topics

Fixed Costs, Audit Production, and Audit Markets: Theory and Evidence

2017-1-16

Authors:

Topics

Internal Control and Operational Efficiency

2017-1-16

Authors:

Topics

Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality

2017-1-12

Authors: Kathleen A. Bentley-Goode (UNSW Australia) Nathan J. Newton (University of Missouri-Columbia) Anne M. Thompson (The University of Illinois at Urbana-Champaign)

Topics

Auditor Reverse Merger Expertise: Evidence from Chinese Reverse Merger Companies

2017-1-11

Authors:

Topics

SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements

2017-1-11

Authors: Yuping Zhao (University of Houston) Jean C. Bedard (Bentley University) Rani Hoitash (Bentley University)

Topics

What Are the Costs of Admitting Mistakes for Foreign Firms?

2017-1-10

Authors:

Topics

A Survey of Litigation in Corporate Finance

2017-1-9

Authors:

Topics

Executive Tournament Incentives and Audit Fees

2017-1-5

Authors:

Topics

Big Data and Analytics in the Modern Audit Engagement: Research Needs

2017-1-3

Authors:

Topics

Do Voluntary Clawback Adoptions Curb Overinvestment?

2017-1-2

Authors:

Topics

Auditor-Induced Accounting Comparability and Earnings Quality

2017-1-1

Authors: G.M. Muller (Erasmus University Rotterdam School of Economics Department)

Topics

Audit FeesAuditor Changes

Effect of Audit and Compensation Committee Membership Overlap on Audit Fees

2017-1-1

Authors:

Topics

How Does International Earnings Smoothing Vary with Managerial Ability?

2017-1-1

Authors: Peter Demerjian (University of Washington) Melissa Lewis-Western (Brigham Young University) Sarah McVay (University of Washington)

Topics

Director & Officer Changes

On the Labor Market for Chief Financial Officers

2017-1-1

Authors:

Topics

Director & Officer Changes

The Consequences of Bank Reporting Failure for Liquidity Creation: Evidence from Accounting Restatements

2017-1-1

Authors:

Topics

Financial Restatements

The Contextual Nature of the Association Between Managerial Ability and Audit Fees

2017-1-1

Authors:

Topics

The Impact of Accelerated Filing Requirements on Meeting Audit Report Deadlines

2017-1-1

Authors:

Topics

The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing

2017-1-1

Authors:

Topics

The Real Effects of SOX Section 404: Evidence from Corporate Innovation

2017-1-1

Authors:

Topics

Litigation

The Impact of Bank Restatements on Illiquidity and Systemic Risk

2016-12-21

Authors:

Topics

The Effective Income Tax Experience of U.S. and Non-U.S. Multinationals

2016-12-19

Authors:

Topics

The Monitoring Effectiveness of Co-opted Audit Committees

2016-12-16

Authors:

Topics

Audit Committee Oversight of Fraud Risk: The Role of Social Ties and Governance Characteristics

2016-12-13

Authors: Robert M. Wilbanks (Tennessee Technological University) Dana R. Hermanson (Kennesaw State University) Vineeta D. Sharma (Kennesaw State University)

Topics

Market Reaction to Auditor Ratification Vote Tally

2016-12-13

Authors:

Topics

Understanding Small Accounting Firm Membership in Associations and Networks: A Field Study

2016-12-12

Authors: Kenneth L. Bills (University of Arkansas) Christie Hayne (Virginia Polytechnic Institute & State University - Pamplin College of Business) Sarah E. Stein (Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems)

Topics

How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model

2016-12-8

Authors:

Topics

2016-12-8

Authors:

Topics

A Quantitative Study of the Impact of CFO and Auditor Turnover on Internal Control Weaknesses

2016-12-1

Authors: Arlene E. Harris (Capella University)

Topics

SEC

Are Voluntary Clawback Provisions Adopted for Image Management?

2016-12-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Disclosure of the Estimated Tax Liability from Repatriation of Permanently Reinvested Earnings

2016-12-1

Authors:

Topics

Information Asymmetries in the Context of Restatement Announcements

2016-12-1

Authors:

Topics

Litigation Risk, Auditor Tenure, and Auditor Specialization and Their Effect on Reporting Quality

2016-12-1

Authors:

Topics

The Effects of Multiple Restatements on Audit Fees

2016-12-1

Authors:

Topics

Audit FeesFinancial Restatements

The Impact of Social Capital on Financial Reporting: A Dynamic Panel Model of the Auditors’ Trust and Corporate Social Responsibility by US Firms

2016-12-1

Authors:

Topics

Audit Opinions

Economic Consequences of SEC Regulation Pertaining to Financial Expert Definition

2016-11-29

Authors: Steve A. Garner (Department of Accounting and Business Law, Tennessee Tech University, Cookeville) Paul D. Hutchison (Department of Accounting, University of North Texas, Denton, TX ) Teresa L. Conoverb (Department of Accounting, University of North Texas, Denton, TX)

Topics

External audit and Goodwill Write-off

2016-11-29

Authors:

Topics

Restatement of 404 Internal Control Opinions

2016-11-26

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Enterprise System Implementations: Role of Information Risk, Internal Controls and Environmental Uncertainty

2016-11-12

Authors:

Topics

The Unintended Consequences of the Frequency of PCAOB Inspection

2016-11-9

Authors:

Topics

Auditor Changes in the SOX Era

2016-11-1

Authors:

Topics

Auditor Changes

Determinants of Audit Quality in the USA Banking Sector

2016-11-1

Authors:

Topics

Litigation

Audit Quality of Chinese ADR Engagements

2016-10-26

Authors: Aloke(Al) Ghosh (Baruch College, City University of New York) Elisabeth Peltier (Concordia University) Cunyu Xing (South Western University of Finance and Economics)

Topics

Large Sample Evidence of the Determinants of Nonprofit Monitoring Costs: A Resource Dependence Framework

2016-10-26

Authors:

Topics

Do External Auditors Respond to Tax Risk? Evidence from Audit Fees and Auditor-Provided Tax Services

2016-10-25

Authors:

Topics

Eliminating the Form 20-F Reconciliation and Audit Pricing

2016-10-25

Authors: Yi-Hung Lin (Monash University) Hua-Wei(Solomon) Huang (National Cheng Kung University)

Topics

Has the Lack of Use of the Qualified Audit Opinion Turned It Into the “Rotten Kid” Threat?

2016-10-25

Authors:

Topics

How Do Strategic Repositioning Moves Impact the Effectiveness of Firm’s IT Governance, Risk, and Control Mechanisms?

2016-10-19

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Opportunism as a Firm and Managerial Trait: Predicting Insider Trading Profits and Misconduct

2016-10-19

Authors:

Topics

Financial Restatements

The Role of Bankers in the U.S. Syndicated Loan Market

2016-10-13

Authors:

Topics

Accounting Restatements: Malfeasance and/or Optimal Incompetence?

2016-10-10

Authors:

Topics

Determinants and Consequences of Auditor Conservatism

2016-10-9

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Cooperating Alone: The Global Reach of U.S. Regulations on Conflict Minerals

2016-10-1

Authors: Remi Moncel (Berkeley School of Law)

Topics

Economic Consequences of Announcing Strategic Alternatives

2016-10-1

Authors:

Topics

Shareholder Activism

Audit Market Structure and Audit Pricing

2016-9-20

Authors:

Topics

To Exempt or Not to Exempt Non-accelerated Filers from Compliance with the Auditor Attestation Requirement of Section 404(b) of the Sarbanes–Oxley Act

2016-9-20

Authors: Kareen E. Brown (Brock University, Ontario, Canada) Fayez A. Elayan (Brock University, Ontario, Canada) Jingyu Li (Brock University, Ontario, Canada) Emad Mohammad (McMaster University, Ontario, Canada) Parunchana Pacharn (Brock University, Ontario, Canada) Zhefeng Frank Liu (Brock University, Ontario, Canada)

Topics

Unscrewing the Inscrutable: Do Fair Value Deficiencies in PCAOB Inspection Reports Reduce Information Uncertainty of Complex Estimates?

2016-9-20

Authors:

Topics

The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality

2016-9-15

Authors:

Topics

Audit FeesFinancial Restatements

Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data

2016-9-14

Authors:

Topics

Audit FeesFinancial Restatements

Auditors and Net Transfers into Level 3 Fair-Valued Financial Instruments

2016-9-13

Authors:

Topics

Audit Fees

Do Corporate Payouts Signal Going-concern Risk for Auditors? Evidence from Audit Reports for Companies in Financial Distress

2016-9-13

Authors:

Topics

Public Company Audits and City-Specific Labor Characteristics

2016-9-13

Authors:

Topics

Audit Opinions

Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?

2016-9-12

Authors:

Topics

Comment and Response to “Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching” by Mark DeFond, David H. Erkens, and Jieying Zhang

2016-9-7

Authors: Alastair Lawrence (University of California, Berkeley - Haas School of Business) Miguel Minutti-Meza (University of Miami - School of Business Administration) Ping Zhang (University of Toronto - Rotman School of Management)

Topics

Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching

2016-9-7

Authors:

Topics

Do Audit Personnel Salaries Impact Audit Quality?

2016-9-1

Authors: Jeffrey L. Hoopes (University of North Carolina) Kenneth J. Merkley (Cornell University) Joseph Pacelli (Indiana University) Joseph H. Schroeder (Indiana University)

Topics

Audit FeesAudit Opinions

Financial Statement Disaggregation, Auditor Effort and Financial Reporting Quality

2016-9-1

Authors:

Topics

Institutional Ownership, Audit Choices and Quality: Evidence from Russell Index Reconstitutions

2016-9-1

Authors:

Topics

Internal Control Deficiencies and Audit Pricing: Evidence from Initial Public Offerings

2016-9-1

Authors:

Topics

Independent Director Reputation Incentives: CEO Compensation Contracting and Financial Accounting Quality

2016-8-30

Authors:

Topics

Financial Restatements

Short Selling Threats and Firm Risk-taking: Evidence from a Quasi-Natural Experiment

2016-8-30

Authors:

Topics

Board Independence and Internal Control Weakness: Evidence from SOX 404 Disclosures

2016-8-28

Authors:

Topics

Managerial Response to Constitutional Constraints on Shareholder Power

2016-8-26

Authors: Brian L. Connelly (Raymond J. Harbert College of Business, Auburn University) Wei Shi (Kelley School of Business, Indiana University) Jinyong Zyung (Jesse H. Jones Graduate School of Business, Rice Universityy)

Topics

Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers

2016-8-26

Authors:

Topics

Financial RestatementsNon-GAAP

Abnormal Audit Fees and Accounting Quality

2016-8-18

Authors:

Topics

Audit Fees

Do CEO Succession and Succession Planning Affect Stakeholders’ Perceptions of Financial Reporting Risk? Evidence from Audit Fees

2016-8-18

Authors: Kenneth L. Bills (University of Arkansas) Ling Lei Lisic (George Mason University) Timothy A. Seidel (Brigham Young University)

Topics

Business Strategy and Auditor Reporting

2016-8-16

Authors:

Topics

Auditor-Provided Tax Services: The Effect of PCAOB Identification of Income Tax Related Deficiencies in the Part II Inspection Report

2016-8-12

Authors:

Topics

The Influence of Earnings Management Conducted Through the Use of Accretive Stock Repurchases on Audit Fees

2016-8-12

Authors:

Topics

Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting

2016-8-11

Authors:

Topics

Auditor Specialization in the Nonprofit Sector

2016-8-10

Authors:

Topics

Audit Opinions

Industry contagion effects of internal control material weakness disclosures

2016-8-7

Authors:

Topics

Auditee Religiosity, External Monitoring, and the Pricing of Audit Services

2016-8-4

Authors:

Topics

Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees

2016-8-1

Authors: He Li (Rutgers Business School; Southwestern University of Finance and Economics) Won Gyun No (Rutgers, The State University of New Jersey - Accounting & Information Systems) J. Efrim Boritz (University of Waterloo - School of Accounting and Finance)

Topics

Audit Partner Effects on Audit Pricing and Audit Quality in the United States

2016-8-1

Authors:

Topics

Audit Opinions

Busy Audit Committee Memembers and Internal Control Deficiencies

2016-8-1

Authors: Shaowen HuaRelated (Accounting Department, La Salle University) Bruce A. Leauby (Accounting Department, La Salle University) Zenghui Liu (Western Washington University)

Topics

Essays on Capital Markets

2016-8-1

Authors:

Topics

Financial Restatements

Fraud Discovery In the Credit Default Swaps Market

2016-8-1

Authors:

Topics

Corporate + Legal

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

2016-8-1

Authors:

Topics

Audit Fees

Acquirer Internal Control Weaknesses in the Market for Corporate Control

2016-7-29

Authors:

Topics

Audit FeesAudit Opinions

Spatial Competition in Local Audit Markets and the Fall-out on Deloitte from the 2007 PCAOB Censure

2016-7-26

Authors:

Topics

Securities Class Actions in the United States and Canada Against Chinese Companies and Their Auditors: An Empirical Investigation

2016-7-25

Authors:

Topics

Financial RestatementsLitigation

Does Incentive-based Compensation for Chief Internal Auditors Impact objectivity? An external Audit Risk Perspective

2016-7-23

Authors:

Topics

Awareness of SEC Enforcement and Auditor Reporting Decisions

2016-7-22

Authors: Mark L. DeFond (University of Southern California - Leventhal School of Accounting) Jere R. Francis (University of Missouri at Columbia) Nicholas Hallman (University of Texas at Austin)

Topics

Audit Opinions

Where Have All the IPOs Gone? The Hard Life of the Small IPO

2016-7-19

Authors:

Topics

Audit Fees

The Volatility of Other Comprehensive Income and Audit Fees

2016-7-18

Authors: Hua-Wei Huang (National Cheng Kung University) Steve Lin (Florida International University) K. Raghunandan (Florida International University)

Topics

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

2016-7-11

Authors:

Topics

Audit FeesAudit OpinionsFinancial Restatements

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

2016-7-11

Authors:

Topics

Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals

2016-7-8

Authors:

Topics

Are Going Concern Opinions Useful in Predicting Client Defaults?

2016-7-1

Authors:

Topics

Audit Opinions

Does Engagement Partner Perceived Expertise Matter? Evidence from the U.S. Operations of the Big 4 Audit Firms

2016-7-1

Authors:

Topics

Audit FeesFinancial Restatements

Misclassification of Negative Core Earnings and Signal-Driven Price Association

2016-7-1

Authors:

Topics

Non-GAAP Earnings Disclosure and IPO Pricing

2016-7-1

Authors:

Topics

Regulatory Oversight and Auditor Market Share

2016-6-28

Authors: Daniel Aobdia (Northwestern University - Kellogg School of Management) Nemit Shroff (Massachusetts Institute of Technology (MIT) - Sloan School of Management)

Topics

The Role of Audit Verification in Debt Contracting: Evidence from Covenant Violations

2016-6-28

Authors:

Topics

Audit Firm Rotation, Audit Firm Tenure, and Audit Committee Support in Accounting Disputes

2016-6-27

Authors: Janice E. Rummell (Kennesaw State University)

Topics

Audit Fees

Auditors’ Response to Analysts’ Forecast Properties: Some Evidence from Audit Fee Pricing

2016-6-27

Authors:

Topics

Audit Fees

Do Corporate Governance Analysts Matter? Evidence From a Quasi-natural Experiment

2016-6-16

Authors:

Topics

SHO Time for Innovation: The Real Effects of Short Sellers

2016-6-16

Authors:

Topics

Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness

2016-6-15

Authors:

Topics

The Association of Real Earnings Management with: Enterprise Resource Planning Systems, Audit Effort, and Future Financial Performance

2016-6-14

Authors:

Topics

Audit Opinions

The Effects of Financial Statement Disaggregation on Audit Pricing

2016-6-14

Authors:

Topics

Audit FeesAudit OpinionsFinancial Restatements

Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?

2016-6-10

Authors:

Topics

Financial Restatements

Auditor Response to Clients’ Reputational Risk

2016-6-7

Authors: Jenna J. Burke (Bentley University, Department of Accountancy) Rani Hoitash (Bentley University - Department of Accountancy) Udi Hoitash (Northeastern University)

Topics

Determinants of Going Concern Opinions and Audit Fees for Development Stage Enterprises

2016-6-1

Authors:

Topics

Does an Association Exist Between the Personal Determinants of the CEO and CFO and Corporate Internal Control Quality?

2016-6-1

Authors: Michel Peters (Erasmus University Rotterdam)

Topics

Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients

2016-5-31

Authors:

Topics

Financial Restatements

Why Hire a Big 4 Auditor 500 Miles Away

2016-5-27

Authors:

Topics

Audit FeesAudit Opinions

Do Office Managing Partners Influence Audit Quality?

2016-5-24

Authors:

Topics

Audit Opinions

Audit Committee Diligence Around Initial Audit Engagement

2016-5-20

Authors:

Topics

Timing of Earnings Restatements: CEO Equity Compensation and Market Reaction

2016-5-18

Authors:

Topics

Audit OpinionsFinancial Restatements

Audit Fee Differential, Audit Effort, and Litigation Risk: An Examination of ADR Firms

2016-5-7

Authors:

Topics

The Ever-Expanding 10-K: Why Are 10-Ks Getting So Much Longer (and Does It Matter)

2016-5-5

Authors:

Topics

An Analysis and Taxonomy of Disclosure Controls and Procedures Effectiveness

2016-5-1

Authors: Thomas R. Weirich (School of Accounting Central Michigan University) Lori Olsen (School of Accounting Central Michigan University)

Topics

Disclosure Controls (SOX 302)

Board Diversity and Financial Reporting Quality

2016-5-1

Authors:

Topics

Financial Restatements

Fraud Risk Awareness and the Likelihood of Audit Enforcement Action

2016-5-1

Authors: Jared Eutsler (University of North Texas) Erin Burrell Nickell (University of Denver) Sean W. G. Robb (University of Central Florida)

Topics

Role of Inside Directors in Mitigating Negative Effects of Outside Directors’ Busyness

2016-5-1

Authors:

Topics

Financial Restatements

The Consequences of Governance Failure for Innovation

2016-5-1

Authors:

Topics

The Impact of Hedge Fund Activism on the Target Firm’s CDS and Bond Yield Spreads

2016-5-1

Authors:

Topics

Shareholder Activism

Voluntary Internal Control Weakness Disclosures in Initial Public Offerings: Determinants and Subsequent Financial Reporting Quality

2016-5-1

Authors:

Topics

Initial Public Offerings (IPO)

Client Acceptance and Engagement Pricing following Auditor Resignations in Family Firms

2016-4-28

Authors:

Topics

Diversification by the Audit Offices in the US and Its Impact on Audit Quality

2016-4-27

Authors:

Topics

Firms’ Non-Reliance Judgment, Restatement Venue Choice, and Litigation Risk

2016-4-25

Authors:

Topics

Financial Restatements

The Impact of Sarbanes Oxley 404 Exemption on; Non-accelerated filers, Investor’s Confidence, And External Audit Fees

2016-4-17

Authors: Osama Omar Jaara (American University of Madaba) Maen Reda Oweis (American University of Madaba)

Topics

Executive Compensation and Environmental Harm

2016-4-1

Authors:

Topics

Financial Restatements

Is There a Relation Between Residual Audit Fees and Analysts’ Forecasts?

2016-3-28

Authors: John L. Abernathy (Kennesaw State University, GA, USA) Tony Kang (McMaster University, Hamilton, Ontario, Canada) Gopal V. Krishnan (American University, Washington, DC, USA) Changjiang Wang (University of Cincinnati, Cincinnati, USA)

Topics

SEC Comment Letters and Insider Sales

2016-3-26

Authors:

Topics

SEC Comment Letters

Extreme CEO Pay Cuts and Audit Fees

2016-3-12

Authors:

Topics

CEO Financial Background and Audit Pricing

2016-3-9

Authors:

Topics

The Association between Executive Pay Structure and the Transparency of Restatement Disclosures

2016-3-9

Authors:

Topics

Text Mining to Uncover the Intensity of SEC Comment Letters and its Association with the Probability of 10-K Restatement

2016-3-7

Authors:

Topics

Reexamining the Influence of Large Clients on Office-level Auditor Reporting Decisions: A Replication Study

2016-3-1

Authors: Lucy Lim (Howard University Washington United States )

Topics

The Descent of the Audit Profession

2016-3-1

Authors:

Topics

The Effect of Auditors’ Workload Pressure and Compression on audit Quality

2016-3-1

Authors:

Topics

Audit Opinions

Bank Auditor Information Transfer and Audit Quality

2016-2-17

Authors:

Topics

Dominant Personality Types in Public Accounting: Selection Bias of Indoctrinated?

2016-2-16

Authors: Hughlene Burton (University of North Carolina) Brian Daugherty (University of Wisconsin) Denise Dickins (East Carolina University) Dan Schisler (East Carolina University)

Topics

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

2016-2-16

Authors:

Topics

Audit Analytics

2016-2-1

Authors: Susan B. Anders

Topics

Catch Me If You Can: Financial Misconduct around Corporate Headquarters Relocations

2016-2-1

Authors:

Topics

Financial Restatements

Director Penalties and Incentives to Restate: Evidence from Stock Option Backdating

2016-2-1

Authors:

Topics

Financial Restatements

Financial Reporting Quality and Corporate Financing: Evidence from The Financial Crisis

2016-2-1

Authors:

Topics

Has Sarbanes-Oxley Standardized Audit Quality?

2016-2-1

Authors:

Topics

Political Connection and the Demand for Industry Specialist Auditors

2016-2-1

Authors:

Topics

SOX 404(b) Exemption Effects on Auditor Changes

2016-2-1

Authors:

Topics

Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management

2016-1-29

Authors:

Topics

Financial Restatements

SEC Disclosure and Corporate Governance

2016-1-26

Authors: Weil, Gotshal & Manges LLP

Topics

The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302

2016-1-26

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Relationship Between Board-Level Technology Committees and Reported Security Breaches

2016-1-23

Authors:

Topics

Director & Officer Changes

What Auditors Need to Know about SOX Section 404(a) Reports

2016-1-14

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Internal Control Reporting and Accounting Standards: A Cross-country Comparison

2016-1-12

Authors:

Topics

Institutional Investor Trading Surrounding Auditor Going Concern Opinions

2016-1-11

Authors:

Topics

The Effect of Auditor IT Expertise on Internal Controls

2016-1-11

Authors:

Topics

Financial Reporting Quality and Voluntary Disclosure: Evidence from Internal Control Weaknesses

2016-1-6

Authors:

Topics

Big Data and Audit Evidence

2016-1-5

Authors: Helen Brown-Liburd (Rutgers University) Miklos A. Vasarhely (Rutgers University)

Topics

Attitudes of Activist Shareholders, Securities Fraud, and Stock Market Reactions

2016-1-1

Authors:

Topics

Shareholder Activism

Audit Quality of Complex Accounting Estimates: Evidence from Audit Tests of Goodwill and Special Charges

2016-1-1

Authors: Aloke (Al) Ghosh (City University of New York) Cunyu Xing (School of Business and Administration South Western University of Finance and Economics) Jun Wang (City University of New York)

Topics

Audit Fees

CEO Overconfidence And The Effectiveness Of Internal Control Over Financial Reporting

2016-1-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Corruption and Trust: Evidence from Stock Market

2016-1-1

Authors:

Topics

Culture of Weak Compliance and Financial Reporting Risk

2016-1-1

Authors:

Topics

Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Material Internal Control Weakness Disclosure

2016-1-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Three Essays in Corporate Finance

2016-1-1

Authors:

Topics

SEC Comment Letters

Equity-based compensation as incentive for CFO’s fiduciary and managerial performance

2015-12-31

Authors:

Topics

Audit Opinions

Prediction versus Inducement and the Informational Efficiency of Going Concern Opinions

2015-12-12

Authors:

Topics

Audit FeesAudit Opinions

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

2015-12-10

Authors: Dan Amiram (Columbia Business School, Columbia University) Zahn Bozanic (Fisher College of Business, The Ohio State University) Ethan Rouen (Columbia Business School, Columbia University)

Topics

Financial RestatementsInvestment & Financial Institutions

Did the PCAOB’s Restrictions on Auditors’ Tax Services Improve Audit Quality?

2015-12-2

Authors:

Topics

An Empirical Analysis of Audit Committee Member Resignations Due to Policy Disputes with the Management

2015-12-1

Authors: Srinivasan Ragothaman (The University of South Dakota) Erin Cornelsen (The University of South Dakota)

Topics

Voluntary Clawback Provisions and Executive Risk-taking Behavior

2015-12-1

Authors:

Topics

When Does SOX 404 Benefit Financial Reporting Quality?

2015-11-20

Authors:

Topics

Estimation Risk and Auditor Conservatism

2015-11-17

Authors:

Topics

Audit Opinions

Director Connectedness, Career Concerns, and Monitoring Efficacy

2015-11-14

Authors:

Topics

Director & Officer ChangesFinancial Restatements

The Effect of Going Concern Opinions: Prediction Versus Inducement

2015-11-14

Authors:

Topics

Cash Holdings and Their Impact on Audit Fees

2015-11-12

Authors:

Topics

Audit Fees

Are Going Concern Opinions Associated with Lower Audit Impact?

2015-11-10

Authors: Blake D. Bowler (Northwestern University)

Topics

Unexpected Audit Fees as an Outcome of Bilateral Negotiation

2015-11-10

Authors:

Topics

Audit Report Lag and Submission Approval Lag: The Case of Insurance Companies

2015-11-7

Authors:

Topics

Financial Reporting Complexity and Accounting Expertise

2015-11-6

Authors: Roman Chychyla (University of Miami) Andrew J. Leone (University of Miami) Miguel Minutti-Meza (University of Miami)

Topics

Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States

2015-11-4

Authors:

Topics

An Effectiveness Review of Section 404 of the Sarbanes Oxley Act (2002)

2015-11-1

Authors: Christopher Francis Morelli (University of New Hampshire)

Topics

How Internal Tax and Legal Expertise Affect Corporate Income Taxes

2015-11-1

Authors:

Topics

SEC Comment Letters

Managerial Overconfidence And Going – Concern Modified Audit Opinion Decisions

2015-11-1

Authors:

Topics

Should U.S. Standards Line Up With the Rest of the World?

2015-11-1

Authors:

Topics

Stock Returns Prior To Contentious Shareholder Votes

2015-11-1

Authors:

Topics

The Changing Landscape of Public Companies and a Prediction On the Evolution of the Competitive Structure in Audit Industry

2015-11-1

Authors:

Topics

The Effect of Earnings Management on Audit Fees Evidence from the Manufacturing Industry

2015-11-1

Authors:

Topics

Audit Fees

The Effects of Jointly Provided Tax Services and Auditor Size on Restatements

2015-11-1

Authors:

Topics

How Much Do Expatriate Earnings and Repatriation Taxes Matter to Shareholders?

2015-10-16

Authors: Robert Comment (Financial Economist)

Topics

Going, Going, Still Here? Determinants and Reactions to Consecutive Going Concern Opinions

2015-10-9

Authors:

Topics

Are All Outside Directors Independent? An Investigation of the Compliant Director Market

2015-10-1

Authors: Mark E. Peecher (University of Illinois at Urbana-Champaign) Stephen P. Rowe (Tulane University Padmakumar Sivadasan Tulane University)

Topics

Audit Committee-Auditor Interlocking, Auditor Turnover and Audit Quality

2015-10-1

Authors:

Topics

Financial Restatements

Auditor Size and Going Concern Reporting

2015-10-1

Authors:

Topics

Audit Opinions

CEO Power and Auditor Choice

2015-10-1

Authors:

Topics

Client Retention or Reputation? An Analysis of Audit Fees and Financial Statement Fraud

2015-10-1

Authors:

Topics

Does the Organization and Culture of the Largest Audit Firms Influence their Audit Quality and Efficiency?

2015-10-1

Authors:

Topics

Evaluating Market-Based Corporate Governance Reform: Evidence from a Structural Analysis of Mandatory Auditor Rotation

2015-10-1

Authors:

Topics

Textual Classification of SEC Comment Letters

2015-9-30

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

2015-9-29

Authors: Long Chen (School of Business George Mason University) Bin Srinidhi (Department of Accounting The University of Texas at Arlington) Albert Tsang (Schulich School of Business York University) Wei Yu (Department of Economics City University of New York- Hunter College)

Topics

Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior

2015-9-28

Authors:

Topics

SEC Comment Letters

Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades

2015-9-22

Authors:

Topics

Debt Covenant Violations, Firm Financial Distress, and Auditor Actions

2015-9-8

Authors:

Topics

Accounting Expertise on Financial Misstatements

2015-9-6

Authors:

Topics

Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd Frank Act

2015-9-1

Authors: Yijia Chen (Goodman School of Business, Brock University)

Topics

Audit research in the wake of SOX

2015-9-1

Authors:

Topics

Auditor-provided tax services and long-term tax avoidance

2015-9-1

Authors: Brian Hogan (University of Pittsburgh) Tracy Noga (Bentley University)

Topics

Internal Control Weakness and Information Quality

2015-9-1

Authors:

Topics

Managerial Ability And The Effectiveness Of Internal Control Over Financial Reporting

2015-9-1

Authors:

Topics

Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades

2015-9-1

Authors:

Topics

Shielded Innovation

2015-9-1

Authors:

Topics

The Impact of the PCAOB Individual Engagement Inspection Process – Preliminary Evidence

2015-9-1

Authors:

Topics

Audit FeesFinancial RestatementsInternal Controls (ICFR - SOX 404)

The Debt-Equity Choice When Securities Regulations are Scaled by Equity Values: Evidence from SOX 404

2015-9-1

Authors:

Topics

The PCAOB Risk-Based Inspection Program: An Assessment of its Ability to Communicate and Promote Audit Quality

2015-9-1

Authors:

Topics

The Impact of SEC Comment Letter Releases: Short Window Evidence on Information Content and Changes in Information Asymmetry

2015-9-1

Authors:

Topics

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

2015-9-1

Authors:

Topics

SEC Comment Letters

Local Information Environment and Corporate Fraud

2015-8-27

Authors: Nhan Le (University of Mannheim) Duy Nguyen (University of Edinburgh)

Topics

The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements

2015-8-27

Authors:

Topics

One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting

2015-8-24

Authors:

Topics

Impact of Auditor and Audit Committee Report Changes on Audit Quality and Costs: Evidence from the United Kingdom

2015-8-17

Authors: Lauren C. Reid (University of Pittsburgh - Accounting Group) Joseph V. Carcello (University of Tennessee, Knoxville - College of Business Administration) Chan Li (University of Pittsburgh) Terry L. Neal (University of Tennessee)

Topics

Auditor Tenure and Stock Price Idiosyncratic Volatility: The Moderating Role of Industry Specialization

2015-8-13

Authors:

Topics

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime

2015-8-7

Authors:

Topics

Audit Partner Experience and Audit Fees: Initial Evidence from the U.S.

2015-8-6

Authors:

Topics

A Cross-Country Examination of Auditor Reporting for Going-Concern Uncertainty

2015-8-1

Authors:

Topics

EDGAR

If the Audit Committee Speaks, Does the Board Listen? Interdependencies Between the Audit Committee and the Rest of the Board

2015-8-1

Authors:

Topics

Internal Control Weakness And Stock Price Crash Risk

2015-8-1

Authors:

Topics

The Impact of Demographic Characteristics of CEOs and Directors on Audit Fees and Audit Delay

2015-8-1

Authors:

Topics

The Revenue and Economic Effects of the Paul-Boxer Plan To Encourage the Repatriation of Foreign-Source Earnings By U.S. Multinational Corporations

2015-7-16

Authors: Robert J. Shapiro (Chairman of Sonecon, LLC) Aparna Mathur (Resident Scholar at the American Enterprise Institute)

Topics

Audit Quality and Analyst Forecast Accuracy: The Impact of Forecast Horizon and Other Modeling Choices

2015-7-14

Authors:

Topics

Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence

2015-7-10

Authors: William J. Read (Bentley University) Ari Yezegel (Bentley University)

Topics

Corporate fraud culture: Re-examining the corporate governance and performance relation

2015-7-6

Authors:

Topics

Internal Control over Financial Reporting and the Safeguarding of Corporate Resources: Evidence from the Value of Cash Holdings

2015-7-1

Authors:

Topics

The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Data

2015-6-30

Authors:

Topics

Does Lowballing Impair Audit Qaulity? Evidence from Client Accruals Surrounding Analyst Forecasts

2015-6-17

Authors:

Topics

Principles-Based versus Rules-Based Auditing Standards: The Effect of the Transition from AS2 to AS5

2015-6-14

Authors:

Topics

Disclosure Timing and the Market Response to First-Time Going Concern Modifications and Earnings Announcements

2015-6-1

Authors: Linda A. Myers (University of Arkansas) Jonathan E. Shipman (University of Arkansas) Quinn T. Swanquist (Georgia State University) Robert L. Whited (University of Massachusetts – Amherst)

Topics

Does Auditor Size Matter? Evidence from Small Audit Firms

2015-6-1

Authors:

Topics

Essays on Auditor Quality and Non-GAAP Earnings

2015-6-1

Authors: Xiaojie Christine Sun (Drexel University)

Topics

External reputational penalties for CEOs and CFOs following information technology material weaknesses

2015-6-1

Authors:

Topics

Short Sellers’ Accusations Against Chinese Reverse Mergers: Information Analytics of Guilt by Association?

2015-6-1

Authors:

Topics

The Market’s Response to Earnings Surprises After First-time Going-concern Modifications

2015-6-1

Authors:

Topics

Managing risk in a poor economy: The association between economic activity and auditor response to risk

2015-5-29

Authors:

Topics

An Evaluation of Earnings Management Measures Using a Nonparametric Method: An Emphasis on the Needs of Practitioners

2015-5-17

Authors:

Topics

Restatements: Do They Affect Auditor Reputation for Quality?

2015-5-16

Authors:

Topics

Insider Trading and Going Concern Opinions: A Re-Examination

2015-5-15

Authors:

Topics

Accounting Information Risk and Credit Ratings

2015-5-1

Authors: Douglas Ray Ayres (University of Tennessee)

Topics

Are Auditor and Audit Committee Report Changes Useful to Investors? Evidence from the United Kingdom

2015-5-1

Authors:

Topics

Corporate External Legal Counsel and Company Disclosures

2015-5-1

Authors: Zahn Bozanic (The Ohio State University) Preeti Choudhary (Georgetown University) Kenneth J. Merkley (Cornell University)

Topics

Cross-listing and Firm Information Environment: Does SOX Section 302 Have Any Material Effect?

2015-5-1

Authors:

Topics

Do Institutional Investors and Financial Analysts Impact Bank Financial Reporting Quality?

2015-5-1

Authors:

Topics

Going-Concern Opinions, Executive Tenure and Gender

2015-5-1

Authors:

Topics

Executive Profiling and Firm Resolution

2015-4-29

Authors:

Topics

Audit Opinions

Forcing Managers to Talk: CEO Confidence and R&D Opacity

2015-4-29

Authors:

Topics

Does the PCAOB Inspection Have an Effect on Audit Fees and Audit Quality?

2015-4-24

Authors:

Topics

How Do Auditor Fees Affect Accruals Quality? Additional Evidence

2015-4-22

Authors:

Topics

Audit Firm Tenure, Bank Complexity and Financial Reporting Quality

2015-4-18

Authors:

Topics

Auditor Reporting Decisions and Proximity to SEC Regional Offices

2015-4-17

Authors:

Topics

PCAOB

Financial Fraud Detection Using Vocal, Linguistic and Financial Cues

2015-4-15

Authors: Chandra S. Throckmorton (Electrical and Computer Engineering Department, Duke University) William J. Mayew (Fuqua School of Business, Duke University) Mohan Venkatachalam (Fuqua School of Business, Duke University) Leslie M. Collins (Electrical and Computer Engineering Department, Duke University)

Topics

Consequences of Audit Office Reputation Shocks Due to Gains and Losses of Major Industry Clients

2015-4-13

Authors:

Topics

Audit Opinions

The Effect of Audit Committee Compensation on the Procurement of Non-audit Services

2015-4-13

Authors: Caroline Hayek (Kennesaw State University)

Topics

The Role of Internal and External Certification Mechanisms in Seasoned Equity Offerings

2015-4-10

Authors:

Topics

U.S. Audit Partner Rotations

2015-4-10

Authors:

Topics

A Call to Action: The Securities and Exchange Commission and the Auditing Profession’s Public Interest Responsibilities

2015-4-2

Authors:

Topics

Accounting Estimates

What Causes Performance Persistence in Hedge Fund Activism?

2015-4-2

Authors:

Topics

Accounting Restatements and Audit Quality in China

2015-4-1

Authors: Haiyan Jiang (School of Accountancy, Massey University Albany) Ahsan Habib (School of Accountancy, Massey University Albany) Donghua Zhou (School of Accounting, Jiangxi University of Finance and Economic)

Topics

Auditor Ratification and Shareholders’ Perception of External Financial Reporting Quality

2015-4-1

Authors:

Topics

Corporate Governance and the Value of Cash Holdings: Evidence from Enterprise Risk Management and Internal Control Weakness

2015-4-1

Authors: Shen-Ho Chang (Department of Accounting, Feng Chia University) Teng-Shih Wang (Department of Accounting, Feng Chia University) An-An Chiu (Department of Accounting, Feng Chia University)

Topics

Essays in Accounting Regulation and Earnings Management

2015-4-1

Authors:

Topics

Should Auditors Be Concerned About Pleasing the Client? An Examination of Auditor Changes Subsequent to Earnings Adjustments

2015-4-1

Authors:

Topics

Strategic Competition by Audit Firms

2015-4-1

Authors:

Topics

Accounting Class Action Filings and Settlements—2014 Review and Analysis

2015-3-31

Authors:

Topics

The Impact of Occupational Community on the Quality of Internal Control

2015-3-25

Authors:

Topics

Are There Costs to Hiring an Accounting Expert CFO?

2015-3-20

Authors:

Topics

Financial Restatements

Accounting Misstatements: Prior Period Financial Statement Errors

2015-3-15

Authors:

Topics

Audit Opinions

The Effects of Fraud Risk Factors and Client Characteristics on Audit Procedures

2015-3-15

Authors:

Topics

Do False Financial Statements Distort Peer Firms’ Decisions?

2015-3-9

Authors:

Topics

Tax Account Misstatements and the PCAOB’s Restrictions on Auditors’ Tax Services

2015-3-5

Authors:

Topics

An Analysis of ""Little r"" Restatements

2015-3-1

Authors:

Topics

Auditor Fees and Going-Concern Reporting Decisions on Bankrupt Companies: Additional Evidence

2015-3-1

Authors:

Topics

Audit Opinions

Auditor Litigation, Audit Office Pricing and Client Acceptance

2015-3-1

Authors: Yangyang Fan (University of Pittsburgh) Chan Li (University of Pittsburgh) Nandu Nagarajan (University of Texas – Arlington) Jared Smith (University of Pittsburgh)

Topics

Business Strategy and Internal Control Over Financial Reporting

2015-3-1

Authors:

Topics

Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline

2015-3-1

Authors:

Topics

Discretionary Disclosures of Goodwill Slack: Determinants and Consequences

2015-3-1

Authors:

Topics

Industry Specialist Auditors, SEO Underpricing, and the Global Financial Crisis

2015-2-28

Authors:

Topics

Audit Committee Incentives and the Resolution of Detected Misstatements

2015-2-19

Authors:

Topics

The Effect of Deadline Imposed Time Pressure on Audit Quality

2015-2-8

Authors:

Topics

Compliance costs and disclosure requirement mandate: Some evidence

2015-2-7

Authors:

Topics

To Comply or Not to Comply: Understanding the Discretion in Reporting Public Float and SEC Regulations

2015-2-5

Authors: Feng Gao (University of Illinois at Chicago)

Topics

Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to be Fair?

2015-2-3

Authors:

Topics

Analysts’ Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control

2015-2-2

Authors: Mike Qinghao Mao (Erasmus University Rotterdam) Yangxin Yu (City University of Hong Kong)

Topics

Executive Equity Risk-Taking Incentives and Audit Service Pricing

2015-2-2

Authors:

Topics

Evidence on Contagion in Earnings Management

2015-2-1

Authors:

Topics

Re-Conceptualizing Instruction on the Statement of Cash Flows: The Impact of Different Teaching Methods on Intermediate Accounting Students’ Learning

2015-2-1

Authors:

Topics

The Market Response to Auditor-Provided Distress Signals in First-Time Going Concern Modifications

2015-2-1

Authors:

Topics

The Impact of Downward Auditor Changes on Information Risk for Non-Accelerated Filers

2015-1-31

Authors:

Topics

Earnings Management to Avoid Delisting from a Stock Market

2015-1-29

Authors:

Topics

Managerial Overconfidence and Audit Fees

2015-1-28

Authors:

Topics

Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?

2015-1-26

Authors: Der-Fen Huang (College of Management- Department of Accounting) Ming-Lei Chang (Yuan Ze University - College of Management)

Topics

Common Auditors in M&A Transactions

2015-1-22

Authors:

Topics

Industry Accounting Complexity and Earnings Properties: Does Auditor Industry Expertise Matter?

2015-1-22

Authors: Jere R. Francis (Trulaske College of Business University of Missouri-Columbia) Joshua L. Gunn (Katz School of Business University of Pittsburgh)

Topics

Financial Restatements

Growing Pains: Audit Quality and Office Growth

2015-1-20

Authors:

Topics

Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?

2015-1-16

Authors:

Topics

An Integrated Analysis of the Corporate General Counsel’s Impact on Accounting Choices and Legal Risk

2015-1-1

Authors:

Topics

Essays in Financial Reporting, Tax, and Politics

2015-1-1

Authors:

Topics

Audit Fees

Board Risk Committees and Audit Pricing

2015-1-1

Authors:

Topics

Essays in Corporate Governance

2015-1-1

Authors:

Topics

Audit Fees and Client Industry Homogeneity

2014-12-23

Authors:

Topics

JOBS Act: Has It Brought Back the IPO?

2014-12-19

Authors: Marlin R. H. Jensen (Auburn University) Beverly B. Marshall (Auburn University) John S. Jahera Jr. (Auburn University - Department of Finance College of Business)

Topics

Financial Executives and Auditor’s Concern

2014-12-12

Authors:

Topics

What Does “Say on Pay” Say about Audit Risk?

2014-12-6

Authors:

Topics

Corporate Inversions: Realigning Tax Incentives to Keep Corporations in the United States

2014-12-1

Authors: Michael A. Gose (Claremont McKenna College)

Topics

Do Corporate Pension Plans Affect Audit Pricing?

2014-12-1

Authors:

Topics

Running the DC Circuit Gauntlet on Cost-Benefit Analysis after Citizens United: Empirical Evidence from Sarbanes-Oxley and the JOBS Act

2014-12-1

Authors:

Topics

The Governance Effect of the Media’s News Dissemination Role: Evidence from Insider Trading

2014-12-1

Authors:

Topics

Complex Fair Value Measurements and Material Weaknesses: It’s Not All Bad News

2014-12-1

Authors:

Topics

The Development and Intellectual Structure of Continuous Auditing Research

2014-12-1

Authors:

Topics

Auditors’ Response to Organized Labor in Client Firms

2014-11-28

Authors:

Topics

Do Fraudulent Firms Produce Abnormal Disclosure?

2014-11-24

Authors: Gerard Hoberg (University of Southern California) Craig Lewis (Vanderbilt University)

Topics

Do Transparent Disclosures about Activity in Valuation Allowance and Reserve Accounts Affect the Use of Accruals to Manage Earnings?

2014-11-17

Authors:

Topics

The Geography of REIT Audit Service Investments

2014-11-11

Authors: Ran Lu-Andrews (University of Connecticut) Yin Yu-Thompson (Oakland University)

Topics

Are Corporate General Counsel Worth the Cost? An Integrated Analysis of Their Impact on Accounting Choices and Legal Risk

2014-11-1

Authors:

Topics

The Costs and Benefits of Mandatory D&O Insurance Policy Disclosure

2014-11-1

Authors:

Topics

The Efficiency of Internal Capital Markets and the Quality of Internal Accounting Information

2014-11-1

Authors:

Topics

Is Audit Office Industry Diversity Associated with Client Misstatements? Evidence from Tax and Non-Tax Accounts

2014-10-30

Authors:

Topics

Workload Ratios as Audit Quality Indicators: An Empirical Analysis Using PCAOB Headcount Disclosures

2014-10-29

Authors:

Topics

Audit OpinionsFinancial Restatements

Auditor Offices and the Comparability and Quality of Clients’ Earnings

2014-10-14

Authors:

Topics

Overconfident Managers and Internal Controls

2014-10-14

Authors:

Topics

An Analysis of the Costs and Benefits of Auditor Attestation of Internal Control over Financial Reporting

2014-10-1

Authors: Hongmei Jia (Louisiana Tech University - College of Business) Hong Xie (University of Kentucky - Gatton College of Business & Economics) David A. Ziebart (University of Kentucky - Gatton College of Business & Economics)

Topics

Internal Controls (ICFR - SOX 404)

A Note On the Effect of PCAOB Inspections On the Audit Quality of Triennial CPA Firms

2014-10-1

Authors: Alan I. Blankley (University of North Carolina at Charlotte) Keejae P. Hong (University of North Carolina at Charlotte) David Kerr (University of North Carolina at Charlotte) Casper E. Wiggins (University of North Carolina at Charlotte)

Topics

Audit Fee Premiums: Pre and Post the Andersen Scandal and SOX

2014-10-1

Authors:

Topics

Audit Office Size and Audit Quality: The Influence of City-Level Industry Specialists and Audit Firm Tenure

2014-10-1

Authors: Yingwen Guo (Nanjing University) Phyllis Lai-lan Mo (City University of Hong Kong)

Topics

Audit Quality of the Integrated Supply Chain – Evidence from Taiwan Electronic Industry

2014-10-1

Authors:

Topics

Do Non-Audit Fees Impair Auditor Independence? Using Goodwill Accounting to Help Reconcile the Debate

2014-10-1

Authors:

Topics

Internal Control Material Weakness and Managerial Manipulation of Operational Decisions

2014-10-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Internal Control Opinion Shopping and Audit Market Competition

2014-10-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Internal Control Quality: The Role of Auditor-Provided Tax Services

2014-10-1

Authors:

Topics

The Effect of CEO Social Influence Pressure On CFO Financial Reporting Decisions

2014-10-1

Authors:

Topics

‘Breaching’ Auditor Judgments of Information Security Effectiveness

2014-10-1

Authors:

Topics

Does the Revolving Door Affect the SEC’s Enforcement Outcomes? Initial Evidence from Civil Litigation

2014-9-22

Authors:

Topics

Financial Restatements

Competition and Bank Opacity

2014-9-20

Authors: Liangliang Jiang (Lingnan University, Hong Kong) Ross Levine (University of California, Berkeley) Chen Lin (University of Hong Kong)

Topics

Financial Restatements

Auditor Litigation Risk and Sophisticated Investors

2014-9-14

Authors:

Topics

Short Selling Around Restatement Announcements: When Do Bears Pounce?

2014-9-7

Authors:

Topics

Financial RestatementsInvestment & Financial Institutions

Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective

2014-9-5

Authors:

Topics

The Effect of Tax-Related Material Weakness in Internal Controls on the Market Valuation of Unrecognized Tax Benefits

2014-9-5

Authors:

Topics

A Simulation Study of the Influence of PCAOB Regulatory Guidance on the Internal Control Audit Process: An Analysis of Relationships, Risk and Information Sharing

2014-9-1

Authors: Stephanie D. Grimm Sheneeta W. White

Topics

Audit Quality in Initial Audit Engagements: A Quantile Regression Approach

2014-9-1

Authors:

Topics

Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence

2014-9-1

Authors: Mai Dao (The University of Toledo - College of Business and Innovation) Hua-Wei Huang (National Cheng Kung University - College of Management) Ken Y. Chen (National Taiwan University - Department of Accounting) Ting-Chiao Huang (National Cheng Kung University - College of Management)

Topics

Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses

2014-9-1

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Earnings Management and Auditing

2014-9-1

Authors:

Topics

Incumbent Audit Firm-Provided Tax Services and Clients With Low Financial Reporting Quality

2014-9-1

Authors:

Topics

Management, Auditor, and Audit Committee Influence on MD&A: Evidence from Critical Accounting Estimate Quantitative Sensitivity Disclosures

2014-9-1

Authors:

Topics

Executive Compensation

The Auditing Profession

2014-9-1

Authors:

Topics

Financial Restatements

Payoffs to Aggressiveness

2014-9-1

Authors:

Topics

The Impact of Equity Misvaluation on Predictive Accuracy of Bankruptcy Models

2014-9-1

Authors:

Topics

Reporting on Internal Control

2014-9-1

Authors:

Topics

Transaction Costs and Competition among Audit Firms in Local Markets

2014-9-1

Authors:

Topics

Audit Fees

Conditional Conservatism and Audit Fees

2014-8-28

Authors:

Topics

Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts

2014-8-26

Authors: Paul Tanyi (University of Nebraska-Lincoln, Accounting) David B. Smith (University of Nebraska-Lincoln)

Topics

Auditor-Relevant Congressional Committees and Audit Quality

2014-8-24

Authors:

Topics

Audit OpinionsInternal Controls (ICFR - SOX 404)

Are Auditor Opinions on Internal Control Effectiveness Influenced by Corporate Social Responsibility?

2014-8-23

Authors: Andrés Guiral (Yonsei University) Encarna Guillamón-Saorín (Universidad Carlos III de Madrid) Belen Blanco (The University of Melbourne)

Topics

National Culture and Internal Control Material Weaknesses Around the World

2014-8-14

Authors:

Topics

Trust and Market Efficiency

2014-8-2

Authors:

Topics

Audit Fees

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

2014-8-1

Authors: Suraj Srinivasan (Harvard University) Aida Sijamic Wahid (University of Toronto) Gwen Yu (Harvard University)

Topics

Auditor Reports, Audit Fees, and CEO Compensation

2014-8-1

Authors:

Topics

CEO Long-Term Incentive Pay in Mergers and Acquisitions

2014-8-1

Authors: Randy Beavers (University of Alabama)

Topics

Disclosure Tone of the Spin-Off Prospectus and Insider Trading

2014-8-1

Authors:

Topics

Does Big 4 Consulting Impair Audit Quality?

2014-8-1

Authors:

Topics

MD&A Disclosure and the Firm’s Ability to Continue as a Going Concern

2014-8-1

Authors:

Topics

Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management

2014-8-1

Authors:

Topics

Patent Trolls

2014-8-1

Authors:

Topics

Further Examining The Contagion Effect of Low-Quality Audits: The Role of Individual Auditors

2014-8-1

Authors:

Topics

The Association Between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists

2014-8-1

Authors:

Topics

The Effects of Increased Financial Statement Disclosure Quality on Tax Avoidance: An Examination of SEC Comment Letters

2014-8-1

Authors:

Topics

SEC Comment Letters

Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans

2014-8-1

Authors:

Topics

Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions

2014-7-16

Authors:

Topics

A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd-Frank Reform Act of 2010

2014-7-1

Authors: Vishal Baloria (Boston College) Carol Marquardt (Baruch College, CUNY) Christine Wiedman (University of Waterloo)

Topics

Bad News and Bank Performance during the 2008 Financial Crisis

2014-7-1

Authors:

Topics

Audit Opinions

Do Outside Directors Tell the Truth, the Whole Truth and Nothing but the Truth when They Resign

2014-7-1

Authors: Keren Bar-Hava (Hebrew University of Jerusalem) Dan SEGAL (Singapore Management University) Sterling Zhenrui HUANG (Singapore Management University) Benjamin Segal (INSEAD, Singapore) Dan Segal (Singapore Management University)

Topics

Financial Restatement Trends in the United States: 2003-2012

2014-7-1

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Management’s Aggressiveness and Fair Value Accounting: An Examination of Realized and Unrealized Gains and Losses on ASC 820 Level 3 Assets

2014-7-1

Authors:

Topics

Auditor Changes

The Information Role of Audit Opinions In Debt Contracting

2014-7-1

Authors:

Topics

Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers’ Personal Political Orientation and Corporate Tax Avoidance

2014-7-1

Authors:

Topics

Assessing Financial Reporting Risk in the Income Tax Accrual

2014-6-1

Authors: Preeti Choudhary (Georgetown University) Allison Koester (Georgetown University) Terry J. Shevlin (University of California-Irvine)

Topics

Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?

2014-6-1

Authors:

Topics

Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?

2014-6-1

Authors: Keith Czerney (University of Illinois at Urbana-Champaign) Jaime J. Schmidt (University of Texas at Austin) Anne Thompson (University of Illinois at Urbana-Champaign)

Topics

Does Non-Big 4 Local Market Leadership Reduce the Big 4’s Competitive Advantage?

2014-6-1

Authors:

Topics

Audit Fees

Executive Turnover, Gender, And Earnings Management: An Exploratory Analysis

2014-6-1

Authors:

Topics

Non-Audit Services and Improvements in Clients’ Operating Performance and Risk Management

2014-6-1

Authors:

Topics

Research on the Audit Quality Under Financial Constraint

2014-6-1

Authors:

Topics

The Effect of Restatements on Market Returns Following the Global Financial Crisis

2014-6-1

Authors:

Topics

The Effective Use of the Audit Risk Model at the Account Level

2014-6-1

Authors:

Topics

Relevant but Delayed Information in Negotiated Audit Fees

2014-5-24

Authors:

Topics

Auditor Choice under Client Information Uncertainty

2014-5-1

Authors: Chien-Heng Jennifer Chang (Tamkang University - Department of Accounting) Ling-Tai Lynette Chou (National Chengchi University - Department of Accounting)

Topics

Disclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)

Abnormal Audit Delays, Earnings Quality, and Firm Value in the US

2014-5-1

Authors: Sharad Asthana (University of Texas at San Antonio)

Topics

CEO Overconfidence, Corporate Governance, and the Demand for Directors and Officers Insurance

2014-5-1

Authors:

Topics

Are Discretionary Accruals a Good Measure of Audit Quality?

2014-5-1

Authors:

Topics

Financial Restatements

Client Responses to Non-Compliant Audits: An Analysis of Clients Targeted by PCAOB Inspection

2014-5-1

Authors: Quinn Thomas Swanquist (University of Tennessee)

Topics

Audit Committee Responsibilities and Implications for Legal Liability

2014-5-1

Authors: Chris E. Hogan (Michigan State University - Eli Broad College of Business) Jaime J. Schmidt (The University of Texas at Austin - McCombs School of Business) Anne M. Thompson (The University of Illinois at Urbana-Champaign - College of Business)

Topics

Financial Restatements

Do Clients Avoid ‘Contaminated’ Offices? The Economic Consequences of Low Quality Audits

2014-5-1

Authors:

Topics

Financial Restatements

Auditing Standard No. 2 versus Auditing Standard No. 5: Implications for integrated audits and financial reporting quality

2014-5-1

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Do SOX 404 Control Audits and Management Assessments Improve Internal Control System Quality?

2014-5-1

Authors:

Topics

Audit Fees

Measuring Accounting Disclosure Complexity with XBRL

2014-5-1

Authors:

Topics

Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?

2014-5-1

Authors:

Topics

PCAOB Inspections and Market Repercussions; Is There A Relationship?

2014-5-1

Authors:

Topics

Audit Opinions

Does the PCAOB’s International Inspection Program Provide Spillover Audit Quality Benefits for Investors Abroad?

2014-5-1

Authors:

Topics

Audit Opinions

Securitization and Accounting Restatements

2014-5-1

Authors:

Topics

Financial Restatements

Does the PCAOB’s Remediation Process Promote Audit Report and Financial Statement Reliability?

2014-5-1

Authors:

Topics

Audit Opinions

Tweaking governance for small companies after Dodd-Frank

2014-5-1

Authors:

Topics

Financial Restatements

IT control deficiencies that affect the financial reporting of companies since the enactment of the Sarbanes Oxley Act

2014-5-1

Authors:

Topics

Unrecognized Tax Benefits: Disentangling the Effects of Tax Aggressiveness and Financial Reporting Discretion

2014-5-1

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Internal Control Weaknesses and Financial Reporting Fraud

2014-5-1

Authors:

Topics

Analyst coverage, corporate social responsibility, and firm risk

2014-4-1

Authors: Hoje Jo (Santa Clara University - Leavey School of Business) Maretno Harjoto (Pepperdine University - Graziadio School of Business and Management)

Topics

Auditor Litigation: Evidence that Revenue Restatements are Determinative

2014-4-1

Authors:

Topics

Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees

2014-4-1

Authors: Ling Lei Lisic (George Mason University - Accounting Program)

Topics

CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise

2014-4-1

Authors:

Topics

Audit Fees

Is Customer Dependency Associated with Supplier’s Misstatement Risk and Audit Fees?

2014-4-1

Authors:

Topics

Do Auditors Care About Clients’ Compliance with Environmental Regulations?

2014-4-1

Authors:

Topics

Audit Opinions

Testosterone and Financial Misreporting

2014-4-1

Authors:

Topics

Do Big 4 Auditors Provide Higher Audit Quality After Controlling for the Endogenous Choice of Auditor?

2014-4-1

Authors:

Topics

The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees

2014-4-1

Authors:

Topics

Does Institutional Investor Behavior Influence the Market Reaction to Going Concern Audit Reports?

2014-4-1

Authors:

Topics

Audit Opinions

The Impact of Forensic Auditors in Corporate Governance

2014-4-1

Authors:

Topics

Essays on Motivating Investment

2014-4-1

Authors:

Topics

The Relationship between Audit Report Lags and Future Restatements

2014-4-1

Authors:

Topics

Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays

2014-4-1

Authors:

Topics

Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure

2014-4-1

Authors:

Topics

Is Corporate Social Responsibility Priced? Evidence from Audit Pricing

2014-4-1

Authors:

Topics

Peer Effects and Corporate Corruption

2014-3-15

Authors: Christopher A. Parsons (UC San Diego and Harvard Business School) Johan Sulaeman (Southern Methodist University) Sheridan Titman (University of Texas at Austin)

Topics

An Investigation of SEC ‘Speech GAAP’

2014-3-1

Authors: Xiaoyan Cheng (University of Nebraska) Lei Gao (State University of New York at Geneseo) Janice Lawrence (University of Nebraska) David Smith (University of Nebraska)

Topics

Director Connections, Board Appointments, and Director Reputation

2014-3-1

Authors:

Topics

Financial Restatements

Audit Partner Rotation and Financial Reporting Quality

2014-3-1

Authors:

Topics

Auditor Changes

Do Management Reports on Internal Control Over Financial Reporting Improve Financial Reporting?

2014-3-1

Authors: Thomas D. Dowdell Jr. (North Dakota State University - College of Business) David N. Herdaa (North Dakota State University - College of Business) Matthew A. Notbohm (College of Business and Public Administration)

Topics

Does Accounting Quality Influence Product Market Contracting? Evidence from Government Contract Awards

2014-3-1

Authors:

Topics

Going Concern Opinion and Cost of Equity

2014-3-1

Authors:

Topics

PCAOB Quality Control Inspection Reports and Auditor Reputation

2014-3-1

Authors:

Topics

Proxy Advisor Recommendations on Auditor Ratification: Who is Listening?

2014-3-1

Authors:

Topics

Public Equity and Audit Pricing in the United States

2014-3-1

Authors:

Topics

The Development of Reporting Norms without Explicit Guidance: An Example from Accounting for Gift Cards

2014-3-1

Authors:

Topics

The Effect of External Audits of Internal Control Over Financial Reporting on Financial Reporting for Clients of Big 4, Second-tier, and Small Audit Firms

2014-3-1

Authors:

Topics

Assessing the Accuracy of Small Firms’ Internal Control Disclosures

2014-2-1

Authors: Weili Ge (University of Washington - Michael G. Foster School of Business) Allison Koester (Georgetown University) Sarah E. McVay (University of Washington)

Topics

Internal Controls (ICFR - SOX 404)

Corporate Environmental Risk Exposure and Audit Fees

2014-2-1

Authors:

Topics

Audit FeesAudit Opinions

Investments in Auditing and the Quality of Financial Reporting

2014-2-1

Authors: Jeff Coulton (University of New South Wales - Australian School of Business) Gilad Livne (University of Exeter Business School) Angela Pettinicchio (Bocconi University) Stephen Taylor (University of Technology Sydney - UTS Business School)

Topics

Audit Fees

Customer-Supplier Relationships and Strategic Disclosures of Litigation Loss Contingencies

2014-2-1

Authors: Ling Cen (University of Toronto - Rotman School of Management) Feng Chen (University of Toronto - Rotman School of Management) Yu Hou (Queen's University - Queen's School of Business) Gordon Richardson (University of Toronto - Rotman School of Management)

Topics

Re-Evaluating the Effectiveness of Auditing Standard No. 2: Longitudinal Analysis of Restatements and the Outcome of Auditor Litigation in Lawsuits Filed from 1996 to 2009

2014-2-1

Authors:

Topics

Financial Restatements

Do Independent Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign?

2014-2-1

Authors:

Topics

Shadow Risks and Disasters

2014-2-1

Authors:

Topics

Financial Restatements

Does Internal Audit Function Quality Deter Management Misconduct?

2014-2-1

Authors:

Topics

Taxing Audit Markets and Reputation: An Examination of the U.S. Tax Shelter Controversy

2014-2-1

Authors:

Topics

Earnings Management around CEO Turnovers

2014-2-1

Authors:

Topics

The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions

2014-2-1

Authors:

Topics

Flexible Business Models and Firms’ Financial Reporting Practices

2014-2-1

Authors:

Topics

Financial Restatements

The Even-Odd Nature of Audit Committees and Corporate Earnings Quality

2014-2-1

Authors:

Topics

The Impact of Auditor-Provided Tax Services on Tax Accrual Quality

2014-2-1

Authors:

Topics

Third-Party Costs of Debt Covenant Violations

2014-2-1

Authors:

Topics

Internal Control Quality and Credit Default Swap Spreads

2014-1-1

Authors: Dragon Tang (The University of Hong Kong) Feng Tian (The University of Hong Kong) Hong Yan (University of South Carolina and Shanghai Advanced Institute of Finance)

Topics

Internal Controls (ICFR - SOX 404)

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

2014-1-1

Authors: Tamara A Lambert (Drexel University) Joseph F Brazel (North Carolina State University - Department of Accounting) Keith L Jones (George Mason University)

Topics

Audit Opinions

An Analysis of “Little r” Restatements

2014-1-1

Authors: Christine E. L. Tan (Fordham University) Susan M. Young (Fordham University)

Topics

Investor Reaction to the Prospect of Mandatory Audit Firm Rotation

2014-1-1

Authors:

Topics

CEO Equity Incentives and Audit Fees

2014-1-1

Authors:

Topics

Audit Firm Rotation – Concerns And Considerations

2014-1-1

Authors:

Topics

Issues in Examining the Effect of Auditor Litigation on Audit Fees

2014-1-1

Authors: Miguel Minutti-Meza (University of Miami - School of Business Administration)

Topics

Audit Fees

CEO Turnover and Audit Pricing

2014-1-1

Authors: Hua-Wei Huang , Ph.D. (National Cheng Kung University) Robert Parker (University of New Orleans) Yun-Chia Yan (The University of Texas at Brownsville) Yi-Hung Jerry Lin (National Cheng Kung University)

Topics

Audit Rotation; Creative Accounting, Audit Independence And Objectivity

2014-1-1

Authors: OYADONGHAN KEREOTU JAMES (Niger Delta University) EMMANUEL AMAPS LOVEDAY IBANICHUKA, Ph.D (Niger Delta University)

Topics

Audit Fees

Metro Area Client Bases, Metro Area Auditor Bases, and Client Auditor Choice

2014-1-1

Authors:

Topics

Can I Borrow Your Footnotes? Learning and Network Benefits of Footnote Similarity

2014-1-1

Authors:

Topics

Audit Opinions

Part II of the PCAOB Inspection Report and Audit Quality: Does Remediation of a Firm’s Quality Control Criticisms Really Matter?

2014-1-1

Authors:

Topics

Determinants of Long-Run Effective Tax Rate of China Publicly Listed Companies

2014-1-1

Authors:

Topics

Regulatory Oversight and Reporting Incentives: Evidence from SEC Budget Allocations

2014-1-1

Authors:

Topics

Do Director Networks Matter for Financial Reporting Quality? Evidence from Restatements

2014-1-1

Authors:

Topics

Financial Restatements

Repairing Organizational Legitimacy Following IT Material Weaknesses: Executive Turnover IT Expertise, and IT System Overhaul

2014-1-1

Authors:

Topics

Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers

2014-1-1

Authors:

Topics

Financial Restatements

The Impact of Non-Accelerated Filers and Auditor Switches on Information Risk

2014-1-1

Authors:

Topics

SOX After Ten Years: A Multidisciplinary Review

2014-1-1

Authors:

Topics

Audit Fees

Founding Family Ownership and the Selection of Industry Specialist Auditors

2014-1-1

Authors:

Topics

The Impact of PCAOB Reports Containing Audit Deficiencies on Non-U.S. Audit Firms: Initial Evidence

2014-1-1

Authors:

Topics

Auditor Changes

Should further mergers be allowed? Product differentiation and merger in the external audit market

2014-1-1

Authors:

Topics

How Steep is the Audit Learning Curve? Evidence on the Effects of the Timing of Auditor Changes on Audit Quality

2014-1-1

Authors:

Topics

The Information Role of Earnings Quality in Management Forecast Activity

2014-1-1

Authors:

Topics

The Effects of Group Audit Oversight on Subsidiary Entity Audits and Reporting

2014-1-1

Authors:

Topics

Audit Opinions

Identifying Unintentional Error in Restatement Disclosures

2014-1-1

Authors:

Topics

Do Accountants Make Better Chief Financial Officers?

2013-12-1

Authors: Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Ahmet C. Kurt (Northeastern University)

Topics

AIS in an Age of Big Data

2013-12-1

Authors: Kevin C. Moffitt Rutgers, The State University of New Jersey Miklos A. Vasarhelyi Rutgers, The State University of New Jersey

Topics

Does Social Trust Matter in Financial Reporting?: Evidence from Audit Pricing

2013-12-1

Authors:

Topics

Audit Fees

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience

2013-12-1

Authors:

Topics

Audit Opinions

Economic Consequences of Going Concern Audit Opinions in Nonprofit Charitable Organizations

2013-12-1

Authors: Nancy Chun Feng (Suffolk University, Accounting Department)

Topics

Are ‘Contaminated’ Offices Quarantined? An Examination of the Economic Consequences of Low Quality Audits

2013-12-1

Authors: Robert Lowell Whited (University of Tennessee - College of Business Administration)

Topics

The Changing Face of Auditor Reporting in the Broker-Dealer Industry

2013-12-1

Authors:

Topics

Fair Value Measurements and Audit Fees: Evidence from the Banking Industry

2013-12-1

Authors:

Topics

Audit Fees

Betting on the Future: Dominant Local Beliefs on Gambling and Financial Misreporting

2013-12-1

Authors:

Topics

Financial Restatements

The Effect of Audit Market Concentration on Audit Pricing and Audit Quality: The role of the Audit Market

2013-12-1

Authors:

Topics

Financial Reporting Quality of Chinese ReverseMerger Firms: The Reverse Merger Effect or the China Effect?

2013-12-1

Authors:

Topics

Financial Restatements

CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form

2013-12-1

Authors:

Topics

The Effect of Auditor-Provided Non-Audit Services on Auditor Independence and Sarbanes-Oxley: What Separates Tax Services from Other Non-Audit Services?

2013-12-1

Authors:

Topics

Audit Fees

Human and Social Capital in the Labor Market for Directors

2013-12-1

Authors:

Topics

Did SOX Influence the Association Between Fee Dependence and Auditors’ Propensity to Issue Going-Concern Opinions?

2013-12-1

Authors:

Topics

The Impact of Auditor Changes on CEO Compensation

2013-12-1

Authors:

Topics

Lawyers in the Executive Suite: The Value of Gatekeepers as Internal Governance

2013-12-1

Authors:

Topics

The Spillover Effect of Fraud Allegations against Chinese Reverse Mergers

2013-12-1

Authors:

Topics

PCAOB International Inspection and Audit Quality

2013-12-1

Authors:

Topics

The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

2013-12-1

Authors:

Topics

Reflections on a Decade of SOX 404(b) Audit Production and Alternatives

2013-12-1

Authors:

Topics

What are the Benefits of Audited Disclosures to Equity Market Participants?

2013-12-1

Authors:

Topics

Audit FeesAudit OpinionsFinancial Restatements

State Liability Regimes within the United States and Auditor Reporting

2013-12-1

Authors:

Topics

A Case Against Mandatory Audit Firm Rotation? An Examination of Bargaining Power during the Terminal Year of the Auditor/Client Relationship

2013-11-1

Authors: Jagadison K. Aier (George Mason University - School of Management) Keith L. Jones (George Mason University - School of Management) Joseph H. Schroeder (Indiana University - Kelley School of Business)

Topics

Audit Fees

Audit Quality and Specialist Tenure

2013-11-1

Authors:

Topics

Corporate Tax Aggressiveness, Outside Directors, and Debt Policy: An Empirical Analysis

2013-11-1

Authors: Grant Richardsona (University of Adelaide - School of Accounting and Finance, Business School) Roman Lanisb (University of Technology - UTS Business School, School of Accounting) Sidney Chi-Moon Leungc (City University of Hong Kong - Department of Accountancy, College of Business)

Topics

Do Auditors Influence Selection of finance Executives?

2013-11-1

Authors:

Topics

Does Religiosity Matter to Value relevance? Evidence from U.S. Banking Firms

2013-11-1

Authors:

Topics

Audit Opinions

Implications of a Switch to a Territorial Tax System in the United States: A Critical Comparison to the Current System

2013-11-1

Authors:

Topics

Major Customer Reliance and Big 4 Auditor Going Concern Decisions

2013-11-1

Authors:

Topics

Audit OpinionsFinancial Restatements

The Influence of Auditor and Client Section 404 Processes on Remediation of Internal Control Deficiencies at All Levels of Severity

2013-11-1

Authors:

Topics

The geography of US auditors: information quality and monitoring costs by local versus non-local auditors

2013-11-1

Authors:

Topics

Accelerated Equity Offers: The Role of Internal and External Certification Mechanisms

2013-10-1

Authors: Hardjo Koerniadi (Auckland University of Technology) Chandrasekhar Krishnamurti (University of Southern Queensland) Sie Ting Lau (Nanyang Technological University) Alireza Tourani-Rad (Auckland University of Technology) Ting Yang (Auckland University of Technology)

Topics

Accounting Conservatism and Bankruptcy Risk

2013-10-1

Authors:

Topics

Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients

2013-10-1

Authors: Kam-Wah Lai (The Hong Kong Polytechnic University - School of Accounting and Finance)

Topics

CEO Characteristics and Internal Control Quality

2013-10-1

Authors:

Topics

Contagian Effects from Auditor-Client Realignments

2013-10-1

Authors:

Topics

Audit Opinions

Perceived Quality Auditors in the Nonprofit Sector: Evidence From Request for Proposal Choices

2013-10-1

Authors:

Topics

Detecting Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers

2013-10-1

Authors:

Topics

Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?

2013-10-1

Authors:

Topics

Audit Fees

Do Restatements Break Bad Habits? Evidence of Earnings Quality in Restating Firms

2013-10-1

Authors:

Topics

The Consequences of Untimely Quarterly and Annual Financial Reporting

2013-10-1

Authors:

Topics

The Effect of Concentration and Regulation on Audit Fees: An Application of Panel Data Techniques

2013-10-1

Authors:

Topics

The retention of directors on the audit committee following an accounting restatement

2013-10-1

Authors:

Topics

Auditor Lobbying and Audit Quality

2013-9-1

Authors: Brian M. Burnett (Indiana University - Kelley School of Business) Hui Chen (University of Colorado at Boulder) Katherine Gunny (University of Colorado at Boulder - Department of Accounting)

Topics

Auditors and International Financial Reporting (Chapter 19 in ‘Routledge Companion to Accounting, Reporting and Regulation’)

2013-9-1

Authors:

Topics

Competition and Financial Reporting Misreporting

2013-9-1

Authors: Karthik Balakrishnan (University of Pennsylvania - Accounting Department) Daniel A. Cohen (University of Texas at Dallas - School of Management)

Topics

Financial Restatements

Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom

2013-9-1

Authors:

Topics

Do Auditor-Provided Tax Services Impair Independence or Generate Knowledge Spillover? Evidence from Assessing Tax Accrual Quality

2013-9-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Evaluation Of Machine Learning Tools For Distinguishing Fraud From Error

2013-9-1

Authors:

Topics

Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions

2013-9-1

Authors:

Topics

The Dynamics of Borrower Reputation Following Financial Misreporting

2013-9-1

Authors:

Topics

Greased Wheels or Just Greased Palms: Political Corruption and Firm Value

2013-9-1

Authors:

Topics

The Effects of PCAOB Inspections on Auditor-Client Relationships

2013-9-1

Authors:

Topics

Internal Control and Financial Quality: Evidence from Post-Sox Restatement

2013-9-1

Authors:

Topics

Financial Restatements

Why Do Ineffective Audit Committee Members Experience Turnover?

2013-9-1

Authors:

Topics

Director & Officer Changes

Disclosure Costs and the Choice of Selling Mechanism in Business Combinations

2013-8-1

Authors: Rafael Rogo (University of British Columbia)

Topics

Asleep at the Wheel (Again)? Bank Audits During the Financial Crisis

2013-8-1

Authors: Rajib Doogar (University of Illinois at Urbana-Champaign - Department of Accountancy) Stephen Rowe (University of Illinois) Padmakumar Sivadasan (University of Illinois at Urbana-Champaign)

Topics

Audit Fees

Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies Between Financial and Nonfinancial Measures?

2013-8-1

Authors:

Topics

Audit Fees

Audit Committee Characteristics and the Safeguarding of Auditor Independence

2013-8-1

Authors:

Topics

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Deteriorate Financial Reporting Quality? Evidence from Accounting Restatements

2013-8-1

Authors: Yi-Hong Lin (National Cheng Kung University) Mai Dao (University of Toledo) Hua-Wei Huang (National Cheng Kung University)

Topics

Audit Committee Members’ Incentives and Qualitative Materiality Judgments

2013-8-1

Authors: Marsha B. Keune (University of South Carolina) Karla M. Johnstone (University of Wisconsin - Madison)

Topics

Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements

2013-8-1

Authors:

Topics

Auditing and City-Level Human Capital

2013-8-1

Authors:

Topics

Audit Opinions

Essays on Board of Directors’ External Connections

2013-8-1

Authors:

Topics

Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms

2013-8-1

Authors:

Topics

Disclosure Controls (SOX 302)

Market-Based Regulation: Does Securities Litigation Prevent Financial Misrepresentations

2013-8-1

Authors:

Topics

Financial Restatements

The Audit Committee: Management Watchdog or Personal Friend of the CEO?

2013-8-1

Authors:

Topics

The Cost of Sin: The Effect of Social Norms on Audit Pricing

2013-8-1

Authors:

Topics

The Influence of Industry Differences and Restructuring on the Disclosed IT Control Weaknesses under SOX Section 404 in US based companies

2013-8-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Governance Role of Media Through News Dissemination: Evidence from Insider Trading

2013-8-1

Authors:

Topics

A Re-Examination of the Effect of Industry Specialization on the Pricing of Audit Services

2013-7-1

Authors: Sophie Audousset-Coulier (Concordia University, Quebec - John Molson School of Business) Anne Cazavan Jeny (ESSEC Business School - Accounting and Management Control Department) Like Jiang (ESSEC Business School)

Topics

Competition in the Audit Market: Policy Implications

2013-7-1

Authors:

Topics

Audit FeesFinancial Restatements

Corporate Governance and Insider Trading

2013-7-1

Authors: Lili Dai (Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)) Renhui Fu (Erasmus University - Rotterdam School of Management) Jun-Koo Kang (Nanyang Technological University (NTU) - Nanyang Business School) Inmoo Lee (KAIST Graduate School of Finance)

Topics

Do Audit Fees Reflect Risk Premiums for Control Risk?

2013-7-1

Authors:

Topics

The Cost of Independence: Evidence from Firms’ Decisions to Dismiss Auditors as Tax-Service Providers

2013-7-1

Authors:

Topics

Does Audit Firm Size Matter? The Effect of Audit Firm Size Measured by Audit Firm Revenues, Number of Offices, and Professional Headcounts on Audit Quality and Audit Fees

2013-7-1

Authors:

Topics

The Determinants and Importance of Non-Big N Local Market Leadership

2013-7-1

Authors:

Topics

Is Audit Quality Associated with Window Dressing of Short-Term Borrowings in the Banking Industry?

2013-7-1

Authors:

Topics

The Effect of Auditors’ Assessment of Internal Control over Financial Reporting on Audit Fees, Cost of Debt and Net Compliance Benefit

2013-7-1

Authors:

Topics

Audit Fees

Litigation Risk and Audit Fees: The Impact of Qualitative Factors

2013-7-1

Authors:

Topics

Audit FeesInvestment & Financial Institutions

The Influence of In-House Tax Expertise on Corporate Tax Avoidance

2013-7-1

Authors:

Topics

Audit Opinions

Tax Enforcement and Restatements

2013-7-1

Authors:

Topics

The Relationship Between Segment-Level Manipulations And Audit Fees

2013-7-1

Authors:

Topics

Audit Fees

The effects of managerial shareholding and the financial crisis on audit fees: evidence from US listed companies

2013-7-1

Authors:

Topics

Audit Fees

Does the Existence of an Enterprise Risk Management Program (ERM) Influence the Existence of Material Weaknesses in Internal Control Over Financial Reporting

2013-6-1

Authors: Ge Song (Pace University) Sean T Kemp (Pace University)

Topics

Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

2013-6-1

Authors: Kenneth L. Bills (Colorado State University - College of Business) Debra C. Jeter (Vanderbilt University - Owen Graduate School of Business) Sarah E. Stein (University of Missouri-Columbia - Trulaske College of Business)

Topics

Further evidence on the effect of regulation on the exit of small auditors from the audit market, and resulting audit quality

2013-6-1

Authors:

Topics

Blockholder Heterogeneity and Financial Reporting Quality

2013-6-1

Authors:

Topics

Financial Restatements

Internal Control Reporting in the Broker-Dealer Industry: Determinants and Consequences

2013-6-1

Authors: Jean C. Bedard (Bentley University; University of New South Wales) Nate Cannon (Texas State University) Anne Schnader (Bentley University)

Topics

Is the Ceo’S In-House Experience Informative about Audit Risk?

2013-6-1

Authors:

Topics

Is there a Relation Between Audit Fee Cuts During the Global Financial Crisis and Banks’ Financial Reporting Quality?

2013-6-1

Authors:

Topics

Modeling Linear Trends in Audit Fees

2013-6-1

Authors:

Topics

Repeatedly Meeting-Beating Analyst Forecasts and Audit Fees

2013-6-1

Authors:

Topics

Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?

2013-6-1

Authors:

Topics

The Effect of Restatement Detection Speed on Reporting Credibility

2013-6-1

Authors:

Topics

Financial Restatements

Switching to a ‘Territorial’ Corporate Tax System Would Encourage Offshore Tax Dodging

2013-6-1

Authors:

Topics

The Effect of Voluntary Internal Control Audits on the Cost of Capital

2013-6-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

2013-6-1

Authors:

Topics

Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence

2013-5-1

Authors: Hua-Wei Huang (Florida International University) Li-Lin Liu (Florida International University) K. Raghunandan (Florida International University) Dasaratha V. Rama (Florida International University)

Topics

Auditor workload compression and busy season portfolio changes – U.S. evidence

2013-5-1

Authors:

Topics

Empirical Evidence on Repeat Restatements

2013-5-1

Authors: Rebecca Files (University of Texas at Dallas) Nathan Y. Sharp (Texas A&M University - Department of Accounting) Anne Thompson (Texas A&M University - Department of Accounting)

Topics

Executive Turnover in the Presence of Internal Control Weaknesses Post-SOX

2013-5-1

Authors:

Topics

Tax Aggressiveness and Auditor Resignation

2013-5-1

Authors:

Topics

The Choice between Audit and Consulting Services in the Post-SOX Environment

2013-5-1

Authors:

Topics

The Influence of Regulatory Approach on Tone at the Top

2013-5-1

Authors:

Topics

The Influence of the Audit Committee on Auditor Provided Tax Planning Services

2013-5-1

Authors:

Topics

Types of Nonaudit Fees and Financial Reporting Quality

2013-5-1

Authors:

Topics

Who You Know Matters: Evidence of Fee Discounts for Clients with Well-Connected Audit Committees

2013-5-1

Authors:

Topics

Audit Fees

Audit Office Size, Audit Quality and Audit Pricing

2013-4-17

Authors: Jong-Hag Choi (Seoul National University) Francis Kim (The State University of New York at Stony Brook) Jeong-Bon Kim (City University of Hong Kong) Yoonseok ZANG (Singapore Management University)

Topics

Audit Market Dynamics: Evidence from Auditor-Client Realignments

2013-4-1

Authors: Jere R. Francis (University of Missouri-Columbia - Trulaske College of Business) Mihir N. Mehta (Temple University - Fox School of Business) Wanli Zhao (Southern Illinois University - College of Business)

Topics

Auditor Quality and Litigation Loss Contingency Disclosures

2013-4-1

Authors:

Topics

Chief Financial Officers on Their Company’s Board of Directors: An Examination of Financial Reporting Quality and Entrenchment

2013-4-1

Authors: Jean C. Bedard (Bentley University - Department of Accountancy) Rani Hoitash (Bentley University - Department of Accountancy) Udi Hoitash (Northeastern University)

Topics

Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions

2013-4-1

Authors:

Topics

Financial Restatements

Do Management Internal Control Certifications Increase the Likelihood of Restatement-Related Litigation?

2013-4-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Effect of CEO and CFO Resignations on Going Concern Opinions

2013-4-1

Authors:

Topics

Audit OpinionsInvestment & Financial Institutions

Does Auditor ‘Commentary’ in Unqualified Audit Reports Reflect Financial Misstatement Risk?

2013-4-1

Authors:

Topics

The Impact of Market Structure on Audit Price and Quality

2013-4-1

Authors:

Topics

Audit Fees

Lawyers and Fools: Lawyer-Directors in Public Corporations

2013-4-1

Authors:

Topics

Litigation

The Impact of Social Influence Pressure on CFO Judgments

2013-4-1

Authors:

Topics

Director & Officer Changes

Material weakness remediation and accounting-related litigation

2013-4-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Informational Content of Regulatory Filing Dates for Investors

2013-4-1

Authors:

Topics

Audit Fees

Product Space Location as a Competitive Strategy in the Small-Firm Audit Market

2013-4-1

Authors:

Topics

Audit Fees

The Progression of Financial Restatements: Causes and Market Reaction

2013-4-1

Authors:

Topics

Two Essays on the Unintended Consequences of Sarbanes-Oxley on Small Banks and Small Businesses

2013-4-1

Authors:

Topics

Financial Restatements

Do Auditors Perceive Real Earnings Management as a Business Risk?

2013-3-1

Authors: Adam J. Greiner (Florida Atlantic University - School of Accounting) Mark J. Kohlbeck (Florida Atlantic University - School of Accounting) Thomas Joseph Smith (Florida Atlantic University - School of Accounting)

Topics

Audit Fees

A Summary of 10 Years of PCAOB Research: What Have We Learned?

2013-3-1

Authors: John L. Abernathy (Oklahoma State University - Stillwater - School of Accounting) Michael Barnes (Oklahoma State University - Stillwater) Chad M. Stefaniak (Oklahoma State University)

Topics

Executives’ Legal Records, Lavish Lifestyles and Insider Trading Activities

2013-3-1

Authors:

Topics

CEO Equity Incentives and Accounting Manipulation: The Role of Auditor Expertise

2013-3-1

Authors:

Topics

Audit Fees

Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks

2013-3-1

Authors: Jeong-Bon Kim V (City University of Hong Kong) Liandong Zhang (City University of Hong Kong)

Topics

Internal Controls (ICFR - SOX 404)

CEO Inside Debt and Audit Fees

2013-3-1

Authors: Fang Sun (City University of New York - Hunter College) Fengyun Wu (Rider University) Sherry F. Li (Widener University)

Topics

Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements

2013-3-1

Authors:

Topics

Audit Fees

Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions

2013-3-1

Authors:

Topics

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

2013-3-1

Authors:

Topics

Audit Opinions

Managerial Ability and Earnings Quality

2013-3-1

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Qualified Audit Opinions and Debt Contracting

2013-3-1

Authors:

Topics

Audit Opinions

The Effects of Adopting IFRS: The Canadian Experience

2013-3-1

Authors:

Topics

Audit Opinions

Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation

2013-3-1

Authors:

Topics

The Impact of Board of Directors’ Turnover on the Association between Financial Restatements and Audit Fees

2013-3-1

Authors:

Topics

Audit Fees

Smokescreen: How managers behave when they have something to hide

2013-3-1

Authors:

Topics

Financial Restatements

Academic Expertise on Corporate Boards and Financial Reporting Quality

2013-2-1

Authors: Joseph Trainor (St. John's University) James Finnegan (St. John's University)

Topics

Quality of Reporting

Audit Committee Elections

2013-2-1

Authors:

Topics

Audit Fee Stickiness

2013-2-1

Authors: Charl de Villiers (The University of Waikato and University of Pretoria) David Hay (University of Auckland) Janice Zhizi Zhang (University of Auckland)

Topics

Office-Level Characteristics of the Big 4 and Audit Report Timeliness

2013-2-1

Authors:

Topics

Auditor Judgment and Ego-Depletion: An Exploratory Analysis of Audit Outcomes

2013-2-1

Authors:

Topics

Playing Favorites: How Firms Prevent the Revelation of Bad News

2013-2-1

Authors:

Topics

Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?: A Firm- and Office-Level Analysis

2013-2-1

Authors:

Topics

Predictable Uncertainty: An Examination of the Relationship between Uncertain Tax Benefits and Future Cash Tax Outflows

2013-2-1

Authors:

Topics

How Pervasive is Corporate Fraud?

2013-2-1

Authors:

Topics

The Effect of Sarbanes-Oxley on the Debt Contracting Value of Accounting Information

2013-2-1

Authors:

Topics

The Labor Market Consequences for CEOs and CFOs following Information Technology

2013-2-1

Authors:

Topics

The Relationship between SEC Comment Letters and Subsequent Auditor Change

2013-2-1

Authors:

Topics

Tightening the Noose: The Impact of FIN 48 on Corporate Borrowers

2013-2-1

Authors:

Topics

An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors

2013-1-1

Authors: Linda A Myers (Texas A&M University - Department of Accounting) Jaime J Schmidt (Texas A&M University - Department of Accounting) Michael S Wilkins (Texas A&M University - Department of Accounting)

Topics

Audit Opinions

City-Level Human Capital and Audit Markets

2013-1-1

Authors:

Topics

Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach

2013-1-1

Authors: Steven E. Kaplan (Arizona State University) David D. Williams (Ohio State University)

Topics

Does Stronger Corporate Governance Improve Financial Reporting Quality? Evidence from a Regression Discontinuity Analysis of Shareholder-Sponsored Governance Proposals

2013-1-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Firm and Office Level Effects on Audit Quality: A Multilevel Approach

2013-1-1

Authors:

Topics

Is the decline in the information content of earnings following restatements short-lived?

2013-1-1

Authors:

Topics

Strengthening Financial Reporting: An Essay on Expanding the Auditor’s Opinion Letter

2013-1-1

Authors:

Topics

Large Shareholders and Accounting Choices

2013-1-1

Authors:

Topics

Financial Restatements

The EU Law on Auditing and the Role of Auditors in the Global Financial Crisis

2013-1-1

Authors:

Topics

M&A Performance and the Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts

2013-1-1

Authors:

Topics

The Market for ""Lemons"": A Study of Quality Uncertainty and the Market Mechanism for Chinese Firms Listed in the US

2013-1-1

Authors:

Topics

To Work or To Shirk: How do Auditors deal with Tax Enforcement?

2013-1-1

Authors:

Topics

Audit Fees

A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period

2012-12-1

Authors: Jeffrey R. Casterella (Colorado State University) Rosemond Desir (Colorado State University) Julia Kokina (The University of Texas at El Paso)

Topics

Collateral Damage: Audit Quality and Office Growth

2012-12-1

Authors:

Topics

Consequences of Material Weaknesses in Tax-Related Internal Controls for Financial Reporting and Earnings Management

2012-12-1

Authors: Cristi A. Gleason (University of Iowa - Department of Accounting) Morton Pincus (University of California, Irvine) Sonja O. Rego (University of Iowa - Henry B. Tippie College of Business)

Topics

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

2012-12-1

Authors:

Topics

Do Second Tier Auditors Provide First Tier Quality?

2012-12-1

Authors:

Topics

Does corporate tax aggressiveness influence audit pricing?

2012-12-1

Authors:

Topics

Audit Fees

PCAOB Inspection Reports and Audit Quality

2012-12-1

Authors:

Topics

Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

2012-12-1

Authors:

Topics

Valuation of Takeover Targets and Auditor Quality

2012-12-1

Authors:

Topics

Why Higher Levels of Auditor-Provided Tax Services Lower the Likelihood of Restatements

2012-12-1

Authors:

Topics

Auditor-Provided Non-Audit Services and Audit Effectiveness and Efficiency: Evidence from pre- and post-SOX Audit Report Lags

2012-11-1

Authors: W Robert Knechel (University of Florida) Divesh S Sharma (Florida International University)

Topics

How do Auditors Perceive CEO’s Risk-Taking Incentives? Evidence from Audit Fees and Audit Opinions

2012-11-1

Authors:

Topics

Restatement Disclosures and Management Earnings Forecasts

2012-11-1

Authors:

Topics

Financial Restatements

Diversification by the Audit Office and Its Impact on Audit Quality

2012-10-1

Authors:

Topics

Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?

2012-10-1

Authors: Liangliang Jiang (Lingnan University) Hui Zhou (Melbourne Business School)

Topics

Audit Fees

Revisiting the Effects of Industry Expertise on Audit Pricing

2012-10-1

Authors:

Topics

Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry

2012-9-1

Authors:

Topics

Some Observations about SOX 404(b) Control Process Audits

2012-9-1

Authors:

Topics

Tax Internal Control Quality: The Role of Auditor-Provided Tax Services

2012-9-1

Authors:

Topics

The Impact of Internal Audit Function Quality and Contribution on Audit Delays

2012-9-1

Authors:

Topics

Audit FeesFinancial Restatements

Client Conservatism and Auditor-Client Contracting

2012-8-1

Authors: Yoonseok ZANG (Singapore Management University) Chee Yeow LIM (Singapore Management University) Mark DEFOND (University of Southern California)

Topics

Financial Restatements

Home Country Investor Protection, Ownership Structure and Cross-listed Firms’ Compliance with SOX-mandated Internal Control Deficiency Disclosures

2012-8-1

Authors:

Topics

Office Size of Big 4 Auditors and Client Restatements

2012-8-1

Authors: Jere R. Francis (University of Missouri at Columbia) Paul N. Michas (University of Arizona - Eller College of Management) Michael D. Yu (Washington State University - Department of Accounting)

Topics

Reply to Karpoff et al. (2012), ‘A Critical Analysis of Databases Used in Financial Misconduct Research’

2012-8-1

Authors:

Topics

The Effect of Corporate Governance Reform on Financial Reporting Fraud

2012-8-1

Authors:

Topics

Trust and Financial Reporting Quality

2012-8-1

Authors:

Topics

Audit OpinionsAuditor ChangesDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)

Differential SOX Regulation Regimes and ICFR Disclosure Quality

2012-7-1

Authors: Hsien-Lian Chiu (National Chengchi University (NCCU) - Department of Accounting) Ling-Tai Lynette Chou (National Chengchi University (NCCU) - College of Commerce)

Topics

Economic consequences of SFAS 142 goodwill write-offs

2012-7-1

Authors:

Topics

Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis

2012-7-1

Authors:

Topics

Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

2012-7-1

Authors:

Topics

SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms

2012-7-1

Authors:

Topics

The Association Between Changes in Auditor Provided Tax Services and Long-Term Corporate Tax Avoidance

2012-7-1

Authors:

Topics

Audit FeesAudit Opinions

The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls

2012-7-1

Authors:

Topics

IT Control Weakness and Company Financial Health

2012-6-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Reputation Penalties for Poor Monitoring of Executive Pay: Evidence from Option Backdating

2012-6-1

Authors: Yonca Ertimur (Duke University) Fabrizio Ferri (NYU - Stern School of Business) David Maber (University of Southern California)

Topics

The Sarbanes-Oxley Act and Corporate Investment: New Evidence from a Natural Experiment*

2012-6-1

Authors:

Topics

The Valuation Impact of SEC Enforcement Actions on Non-Target Foreign Firms

2012-6-1

Authors:

Topics

Accounting Comparability, Audit Effort and Audit Outcomes

2012-5-1

Authors:

Topics

Counterparty Responses to Managerial Overconfidence

2012-5-1

Authors:

Topics

Audit Fees

Did Accelerated Filing Requirements and Sox Section 404 Affect the Timeliness of 10-K Filings?

2012-5-1

Authors:

Topics

Pro Forma Disclosures, Audit Fees, and Auditor Resignations

2012-5-1

Authors:

Topics

Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms

2012-4-1

Authors: Li Zheng Brooks (Louisiana State University) C.S. Agnes Cheng Kenneth J. Reichelt

Topics

Auditing the audit committee: A study of shareholders’ and boards’ efforts to hold audit committee members accountable

2012-4-1

Authors:

Topics

Pricing Audit- and Non-Audit Services for Strategic Alliances: An Incomplete Contract Perspective

2012-4-1

Authors: Sebahattin Demirkan (Suffolk University - Sawyer School of Management) Nan Zhou (State University of New York at Binghamton - School of Management)

Topics

Audit FeesAudit OpinionsDisclosure Controls (SOX 302)Internal Controls (ICFR - SOX 404)

The Impact of Auditing Oversight, Legal Environment, Regulation and Disclosure on Audit Effort: An Examination of ADR Firm Audit Fees*

2012-4-1

Authors:

Topics

The Impact of Information Technology Material Weaknesses on Corporate Governance: Evidence from Executive and Director Turnover, and IT Governance Changes

2012-4-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Business Strategy, Financial Reporting Irregularities, and Audit Effort

2012-3-1

Authors: Kathleen A. Bentley (Texas A&M University) Thomas C. Omer (Texas A&M University - Department of Accounting) Nathan Y. Sharp (Texas A&M University - Department of Accounting)

Topics

Audit FeesFinancial Restatements

Clawback Provisions

2012-3-1

Authors:

Topics

Creditors’ Expected Recovery and Internal Control Quality: Evidence from Credit Default Swaps*

2012-3-1

Authors: Dragon Yongjun Tang (The University of Hong Kong) Feng Tian (The University of Hong Kong) Hong Yan (Shanghai Advanced Institute of Finance and University of South Carolina)

Topics

Internal Controls (ICFR - SOX 404)

De La Qualite Compatable : Mesure Et Enjeux

2012-3-1

Authors:

Topics

Internal Control Weaknesses in the Market for Corporate Control: Disclosure vs. Propensity

2012-3-1

Authors:

Topics

Audit OpinionsAuditor ChangesInternal Controls (ICFR - SOX 404)

Decision Usefulness and Accelerated Filing Deadlines

2012-3-1

Authors:

Topics

Issues and Challenges of Shari’ah Audit in Islamic Financial Institutions: A Contemporary View

2012-3-1

Authors:

Topics

Pricing And Quality Of Initial Audit Eengagements

2012-3-1

Authors:

Topics

Target Financial Reporting Quality and M&A Deals That Go Bust

2012-3-1

Authors:

Topics

The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors

2012-3-1

Authors:

Topics

The Contagion Effect of Low-Quality Audits

2012-3-1

Authors:

Topics

Audit OpinionsFinancial Restatements

Auditors and the Post-2002 Litigation Environment

2012-2-1

Authors:

Topics

Financial Restatements

Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?

2012-2-1

Authors:

Topics

Mergers & Acquisitions

SEC Enforcement of Foreign Firms: Is Bonding Really a Myth?

2012-2-1

Authors:

Topics

Financial Restatements

The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation

2012-2-1

Authors:

Topics

Audit Quality and Internal Control Weakness: Evidence from SOX 404 Disclosures

2012-1-1

Authors: Yangyang Chen (Monash University - Department of Accounting and Finance) Ferdinand A. Gul (Monash University Sunway Campus) Cameron Truong (Monash University) Madhu Veeraraghavan (Monash University - Department of Accounting and Finance and Corporate Finance Cluster)

Topics

Audit FeesInternal Controls (ICFR - SOX 404)

Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements

2012-1-1

Authors: James Lloyd Bierstaker (University of Massachusetts at Boston - Department of Accounting and Finance) Jeffrey R. Cohen (Boston College - Department of Accounting) Todd DeZoort (University of Alabama - Culverhouse School of Accountancy) Dana R. Hermanson (Kennesaw State University - Department of Accounting)

Topics

Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

2012-1-1

Authors:

Topics

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

2012-1-1

Authors: Ying Cao (The Chinese University of Hong Kong) Linda A. Myers (University of Arkansas) Thomas C. Omer (Texas A&M University)

Topics

Earnings Restatements and Differential Timeliness of Accounting Conservatism

2012-1-1

Authors:

Topics

Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?

2012-1-1

Authors:

Topics

Investments in Tax Planning, Tax Avoidance and the New Economy Business Model

2012-1-1

Authors:

Topics

Investors’ Response to Revelations of Prior Uncorrected Misstatements

2012-1-1

Authors:

Topics

Read All About It: Do Auditors Respond to Press Visibility?

2012-1-1

Authors:

Topics

Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality

2012-1-1

Authors:

Topics

US Legislation Designed to Improve Corporate Governance: An Exploration

2012-1-1

Authors:

Topics

The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior

2012-1-1

Authors:

Topics

Audit FeesAudit OpinionsFinancial RestatementsInternal Controls (ICFR - SOX 404)

An Exploratory Examination of Auditor Liability Caps

2011-12-1

Authors:

Topics

Audit Fees

Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions

2011-12-1

Authors: Beng Wee Goh (Singapore Management University - School of Accountancy) Jayanthi Krishnan (Corresponding Auditor) (Temple University - Fox School of Business) Dan Li (Tsinghua University - School of Economics and Management)

Topics

Client Supply Chain Relationships, Audit Firm Selection, and Implications for Audit Quality and Pricing

2011-12-1

Authors:

Topics

Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

2011-12-1

Authors:

Topics

The Effect of Corporate Governance on Auditor-Client Realignments

2011-12-1

Authors:

Topics

The Governance Role of Private Debt and the Monitoring Role of External Auditors: Evidence from Covenant Violations

2011-12-1

Authors:

Topics

The Relation of Auditor Tenure to Audit Quality Under IFRS and US-GAAP: A German – U.S. Comparison

2011-12-1

Authors:

Topics

Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis

2011-11-1

Authors:

Topics

Audit Fees

How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non) Disclosure of Existing Material Weaknesses

2011-11-1

Authors:

Topics

Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions

2011-10-1

Authors: Marshall A. Geiger (University of Richmond - E. Claiborne Robins School of Business - Economics) Allen D. Blay (Florida State University)

Topics

Audit Opinions

Internal Controls and Accounting Restatements Under Sarbanes-Oxley Regime: A Survey of Literature

2011-10-1

Authors:

Topics

Was It Market Power or Sarbanes-Oxley? An Analysis Using the Workhorse Audit Fee Model and Panel Data Techniques

2011-10-1

Authors: Lawrance Evans, Jr. Jeremy Schwartz

Topics

Audit Fees

Does Audit Committee Industry Expertise Affect the Likelihood of Financial Restatements?

2011-9-1

Authors:

Topics

How Do Auditors View Managers’ Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees

2011-9-1

Authors:

Topics

Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading

2011-9-1

Authors:

Topics

Financial RestatementsInternal Controls (ICFR - SOX 404)

Intra-Audit Firm Office Changes, Audit Pricing and Accrual Quality

2011-9-1

Authors:

Topics

The Effect of Accounting Comparability on Earnings Management

2011-9-1

Authors:

Topics

Asset Securitizations and Audit Effort

2011-8-1

Authors: Grant Cullen (Murdoch University) Dominic Gasbarro (Murdoch University) Gary S. Monroe (The University of New South Wales) Greg Shailer (The Australian National University) Yu Yu Zhang (The University of New South Wales)

Topics

Beyond the Restatement Decision: The Persistence of Executive Compensation in Explaining Disclosure Transparency Choice

2011-8-1

Authors:

Topics

Financial Restatements

Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404

2011-8-1

Authors: Lynford E. Graham Jean C. Bedard (Bentley University - Department of Accountancy)

Topics

Uncategorized

Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements

2011-8-1

Authors:

Topics

Fee Pressure and Audit Quality

2011-8-1

Authors:

Topics

Financial Restatements

Is the Audit Fee Disclosure a Leading Indicator of Clients’ Business Risk?

2011-8-1

Authors:

Topics

Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions?

2011-7-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Do stealth restatements convey material information?

2011-7-1

Authors:

Topics

Consulting revenue sharing, auditor effort and independence, and the regulation of auditor compensation

2011-6-1

Authors: Xiaohong Liu and Derek K. Chan (School of Business The University of Hong Kong)

Topics

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

2011-6-1

Authors:

Topics

Does Female Representation on Audit Committees Affect Audit Fees?

2011-6-1

Authors: Kim Ittonen (University of Vaasa - Department of Accounting and Finance) Johanna Miettinen (University of Vaasa - Department of Accounting and Finance) Sami Vähämaa (University of Vaasa)

Topics

Audit Fees

Financial Restatements: An Analysis Pre-and-Post Sarbanes-Oxley (2000-2009)

2011-6-1

Authors:

Topics

Financial Restatements

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

2011-6-1

Authors:

Topics

Financial Restatements

Internal Control Material Weaknesses and CFO Compensation

2011-6-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

2011-6-1

Authors:

Topics

Financial Restatements

The Value of Clawbacks

2011-6-1

Authors:

Topics

Auditor Independence During the ‘Great Recession’ of 2007-2009

2011-5-1

Authors: Michael Ettredge (University of Kansas - School of Business) Chan Li (University of Pittsburgh) Elizabeth Emeigh (University of Kansas)

Topics

Auditor Resignations and Firm Ownership Structure

2011-5-1

Authors:

Topics

Client Engagement Risks and the Auditor Search Period

2011-5-1

Authors:

Topics

Client Engagement Risks and the Auditor Search Period

2011-5-1

Authors:

Topics

Perceived Auditor Independence and Audit Litigation: The Role of Auditor-Client Economic Bonding

2011-5-1

Authors:

Topics

Financial Restatements

Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?

2011-5-1

Authors:

Topics

Short Interest as a Signal of Audit Risk

2011-5-1

Authors:

Topics

The Litigation Environment of a Firm and its Impact on Financial

2011-5-1

Authors:

Topics

Litigation

Audit Report Lags after Voluntary and Involuntary Auditor Changes

2011-4-1

Authors: Paul Tanyi (Florida International University (FIU) - School of Accounting) Abhijit Barua (Florida International University - School of Accounting) Kannan Raghunandan (Florida International University (FIU) - School of Accounting)

Topics

Audit Opinions

Financial Statement Incentives and Benefits of Voluntary

2011-4-1

Authors:

Topics

Audit Fees

Investor Reactions to PCAOB Inspection Reports

2011-4-1

Authors:

Topics

Investors’ Perceptions of Auditors’ Economic Dependence on the Client – Post-SOX Evidence

2011-4-1

Authors:

Topics

Auditor Monitoring and Dividend Payout Policy

2011-3-1

Authors: Bradley Lawson (Texas A&M University - Mays Business School) Dechun Wang (Texas A&M University)

Topics

Bringing Darkness to Light: The Influence of Audit Quality and Audit Committee Expertise on Financial Statement Restatement Transparency

2011-3-1

Authors:

Topics

Financial Restatements

CEO Power and SEC Prompted Restatements

2011-3-1

Authors:

Topics

Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies

2011-3-1

Authors:

Topics

Internal Control Effectiveness and the Associated Characteristics of U.S. Listed Chinese Firms

2011-3-1

Authors:

Topics

The Incentives for Tax Planning

2011-3-1

Authors:

Topics

Audit Fees

Audit Committee Effectiveness: Perceptions of Public Company Audit Committee Members Post-SOX

2011-2-1

Authors: Kathleen Hertz Rupley (Portland State University) Elizabeth Dreike Almer (Portland State University - Accounting) Donna R. Philbrick

Topics

Audit Quality and Accrual Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods

2011-2-1

Authors:

Topics

Audit Fees

The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients

2011-2-1

Authors:

Topics

Has SOX Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions?

2011-1-1

Authors:

Topics

Managerial Stock Ownership, Analyst Coverage and Audit Fee

2011-1-1

Authors:

Topics

Audit FeesAuditor Changes

Tax Service Fees after the Sarbanes-Oxley Act: Determinants and Relation with Audit Fees

2011-1-1

Authors:

Topics

An Ex Post Examination of Auditor Resignations

2010-12-1

Authors: Anthony H. Catanach Jr. (Villanova University - School of Business; The American College) James H. Irving (College of William and Mary - Mason School of Business) Susan Perry Williams (University of Virginia - McIntire School of Commerce) Paul L. Walker (University of Virginia)

Topics

Auditor Changes

Audit Prices, Credit Ratings: S&P-100

2010-12-1

Authors:

Topics

Audit Fees

Choice of Board Governance and Auditing in U.S. Family Firms

2010-12-1

Authors: Bin Srinidhi (City University of Hong Kong (CityUHK) - Department of Accountancy) Henry He (Hong Kong University of Science & Technology (HKUST)) Michael Firth (Lingnan University - Department of Accounting and Finance)

Topics

Rating the Ratings: How Good are Commercial Governance Ratings?

2010-12-1

Authors:

Topics

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

2010-12-1

Authors:

Topics

Does Auditor Industry Specialization Improve Audit Quality? Evidence from Comparable Clients

2010-11-1

Authors:

Topics

Audit Opinions

Costs of Complying with SOX – Measurement, Variation and Investors’ Anticipation

2010-10-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Product Market Competition and Audit Fees

2010-10-1

Authors:

Topics

What can Restatements Tell Us About Fair Value Reporting and the Financial Crisis of 2008?

2010-10-1

Authors:

Topics

Financial Restatements

Accounting Restatements Arising from PCAOB Inspections of Small Audit Firms

2010-9-1

Authors:

Topics

Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras

2010-8-1

Authors:

Topics

The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Reports

2010-8-1

Authors:

Topics

Analyzing late SEC filings for differential impacts of IS and accounting issues

2010-7-1

Authors: Jian Caoa (Florida Atlantic University) Thomas Calderonb (The University of Akron) Akhilesh Chandrab (The University of Akron) Li Wangb (The University of Akron)

Topics

Financial Reporting Credibility after SOX: Evidence from Earnings Restatements

2010-7-1

Authors:

Topics

Financial Restatements

Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services

2010-7-1

Authors: Jean Bédard (Universite Laval, Ecole de comptabilité) Suzanne M. Paquette (Universite Laval, Ecole de comptabilite)

Topics

Audit Fees

Reexamining the relation between audit and non-audit fees: Dealing with weak instruments in two-stage least squares estimation

2010-7-1

Authors:

Topics

What Do Auditor’s Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

2010-7-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Unintended Consequences of PCAOB Auditing Standard Nos. 2 and 3 on the Reliability of Preliminary Earnings Releases.

2010-6-1

Authors:

Topics

Did the SOX ban on non-audit services go far enough or too far? Evidence from investors’ perception of auditor independence

2010-5-1

Authors: Mark Kohlbeck (Florida Atlantic University) Veena Looknanan-Brown (Florida Atlantic University) Joseph Trainor (Florida Atlantic University)

Topics

Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

2010-5-1

Authors:

Topics

The Impact of Disclosures of Internal Control Weaknesses and Remediations on Investor-Perceived Earnings Quality

2010-5-1

Authors:

Topics

The impact of performance-based CEO and CFO compensation on internal control quality

2010-5-1

Authors:

Topics

Audit OpinionsInternal Controls (ICFR - SOX 404)

Why Don’t Japanese Companies Disclose Internal Control Weakness? : Evidence from J-SOX Mandated Audits

2010-5-1

Authors:

Topics

A New Measure of Accounting Quality

2010-4-1

Authors:

Topics

How Reliable is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses

2010-4-1

Authors: Sarah Rice (University of Connecticut) David P. Weber (University of Connecticut)

Topics

The Relationship Between Perceived Tone At The Top And Earnings Quality

2010-4-1

Authors:

Topics

Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice

2010-3-1

Authors: Jean C. Bedard (Bentley University) Karla M. Johnstone (University of Wisconsin - Madison) Edward F. Smith (Boston College)

Topics

Client Stock Market Reaction to PCAOB Sanctions against a Big Four Auditor

2010-3-1

Authors:

Topics

SEC Comment Letters and Financial Statement Restatements

2010-3-1

Authors: Gao Lei Janice Lawrence (University of Nebraska at Lincoln) David B. Smith (University of Nebraska-Lincoln)

Topics

Financial Restatements

Social Responsibility and Corporate Reputation: The Case of the Arthur Andersen Enron Audit Failure

2010-3-1

Authors:

Topics

Tax Avoidance: Do Industry Experts Make a Difference?

2010-3-1

Authors:

Topics

The Economic Effects of SOX Section 404 Compliance: A Corporate Insider Perspective

2010-3-1

Authors:

Topics

The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision

2010-3-1

Authors:

Topics

The Going Concern Opinion: A Time for a Referendum?

2010-3-1

Authors:

Topics

The Role of Internal Audit Function in the Disclosure of Material Weaknesses

2010-3-1

Authors:

Topics

Audit Fees and Auditor Changes After The Sarbanes-Oxley Act of 2002

2010-2-1

Authors:

Topics

Audit FeesAuditor Changes

Audit Market Concentration and Audit Quality

2010-2-1

Authors:

Topics

Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404

2010-2-1

Authors:

Topics

Audit Fees

New Executives and Audit Fees

2010-2-1

Authors:

Topics

Performance-Based Incentives for Internal Monitors

2010-2-1

Authors:

Topics

Audit FeesInternal Controls (ICFR - SOX 404)

The Association between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

2010-2-1

Authors:

Topics

Director & Officer Changes

Accounting Restatements and the Timeliness of Disclosures

2010-1-1

Authors: Brad Badertscher (University of Notre Dame) Jeffrey J. Burks (University of Notre Dame)

Topics

An Empirical Analysis of Auditor Independence in the Banking Industry

2010-1-1

Authors:

Topics

Audit Fees

Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt

2010-1-1

Authors: Eli Amira (London Business School) Yanling Guanb (School of Business, The University of Hong Kong) Gilad Livnec (Cass Business School, City University of London)

Topics

Do Investors Care About Auditor Dismissals and Resignations? Further Evidence

2010-1-1

Authors:

Topics

Auditor Changes

Financial Executive Qualifications, Financial Executive Turnover, and Adverse SOX 404 Opinions

2010-1-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Non-Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress

2010-1-1

Authors:

Topics

Muddying the Water: The Effect of Tax Aggressiveness, Auditor-Provided Tax Services and Industry-Specialization on Auditor Remuneration

2009-12-1

Authors:

Topics

Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees

2009-12-1

Authors:

Topics

Corporate Compensation Policies and Audit Fees

2009-11-1

Authors:

Topics

National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality

2009-11-1

Authors:

Topics

The Effect of Internal Control Weaknesses and their Remediation on Audit Fees

2009-11-1

Authors:

Topics

Audit Committee Gender Diversity and the Quality of Internal Controls

2009-10-1

Authors: Yun-Chia Yan (University of New Orleans) Hua-Wei Huang (SUNY Old Westbury)

Topics

Essays on Information Security Management from Internal and External Security Requirements: Empirical Examinations

2009-10-1

Authors:

Topics

The Complementary Roles of Audited Financial Reporting and Voluntary Disclosure: A Test of the Confirmation Hypothesis

2009-10-1

Authors: Ray Ball (University of Chicago) Sudarshan Jayaraman (Washington University, St. Louis - John M. Olin School of Business) Lakshmanan Shivakumar (London Business School)

Topics

Audit Fees

The Effects of Recurring and Nonrecurring Tax, Audit-Related, and Other Nonaudit Services on Auditor Independence

2009-10-1

Authors:

Topics

Audit Fees and Book-Tax Differences

2009-9-1

Authors: Michelle Hanlon (Massachusetts Institute of Technology (MIT) - Sloan School of Management) Gopal V. Krishnan (Lehigh University - Department of Accounting) Lillian F. Mills (University of Texas at Austin - Red McCombs School of Business)

Topics

Auditor Independence and the Quality of Information in Financial Disclosures: Evidence for Market Discipline vs. Sarbanes-Oxley Proscriptions

2009-9-1

Authors:

Topics

Big 4 Office Size and Audit Quality

2009-9-1

Authors:

Topics

Does auditor tenure improve audit quality? Moderating Effects of Industry Specialization and Fee Dependence

2009-9-1

Authors:

Topics

How costly is the Sarbanes Oxley Act? Evidence on the effects of the act on corporate profitability

2009-9-1

Authors:

Topics

Internal Control and Management Guidance

2009-9-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality

2009-9-1

Authors:

Topics

An Analysis of Audit Deficiencies Based on Section 104 Inspection Reports Issued by the PCAOB During 2004-2007

2009-8-1

Authors:

Topics

Audit OpinionsFinancial Restatements

Are Investors Confused by Restatements after Sarbanes-Oxley?

2009-8-1

Authors: Jeffrey J. Burks (University of Notre Dame)

Topics

Corporate Governance Quality and Internal Control Reporting Under SOX Section 302

2009-8-1

Authors:

Topics

Financial Restatements

Study of Companies with Abnormally Favorable Patterns of Executive Stock Option Grant Timing

2009-8-1

Authors:

Topics

The Benefits of Internal Control Monitoring Technology: Evidence from the Internal Control Assurance Process

2009-8-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

The Effect of SOX Section 404: Costs, Earnings Quality and Stock Prices

2009-8-1

Authors:

Topics

Audit Fees

Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?

2009-7-1

Authors:

Topics

Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control Over Financial Reporting

2009-7-1

Authors:

Topics

The Association between Institutional Ownership and Audit Properties

2009-7-1

Authors:

Topics

Audit FeesAuditor Changes

Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis

2009-6-1

Authors: Paul A. Griffin (University of California, Davis - Graduate School of Management) Yuan Sun (University of California, Berkeley - Haas School of Business) David H. Lont (University of Otago - Department of Accountancy)

Topics

Internal Control Deficiencies and the Issuance of Going Concern Opinions

2009-6-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Do Audit Fees Influence Credit Risk and Asymmetric Information Problems Evidence from the Syndicated Loan Market

2009-5-1

Authors: Lewis Gaul (Office of the Comptroller of the Currency) Pinar Uysal

Topics

Audit Fees

Does the Performance of Non-Audit Services by Auditors Impair Independence? Evidence from Firms Post-Service Performance

2009-4-1

Authors:

Topics

Audit FeesFinancial Restatements

2009-4-1

Authors:

Topics

The Changing Nature and Consequences of Public Company Financial Restatements

2009-4-1

Authors:

Topics

Financial Restatements

Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control

2009-3-1

Authors: Chan Li (University of Pittsburgh)

Topics

Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise

2009-3-1

Authors:

Topics

Internal Control Quality and Analyst Forecast Behavior: Evidence from Sox Section 404 Disclosures

2009-3-1

Authors: Jeong-Bon Kim V (John Molson School of Business) Byron Y. Song (Concordia University - Department of Accountancy) Liandong Zhang (Concordia University - Department of Accountancy)

Topics

Internal Controls (ICFR - SOX 404)

IT Internal Controls Quality and Firm Performance: A Strategic Liability Lens

2009-3-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

SOX-Mandated Internal Control Deficiency Disclosure under Section 302 and Earnings Quality: Evidence from Cross-Listed Firms

2009-3-1

Authors:

Topics

Sarbanes-Oxley Act and Corporate Credit Spreads

2009-3-1

Authors:

Topics

The Impact of Sarbanes-Oxley on Internal Control Remediation

2009-3-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Board Diversity and the Demand for Higher Audit Effort

2009-2-1

Authors:

Topics

Audit Fees

Do More Transparent Corporate Actions Following a Restatement Influence the SEC’s Decision to Issue an Enforcement Action?

2009-2-1

Authors:

Topics

Earnings announcement timing and earnings management

2009-2-1

Authors:

Topics

Recent Trends in Audit Report and Earnings Announcement Lags

2009-2-1

Authors:

Topics

Section 404 Compliance and Financial Reporting Quality

2009-2-1

Authors:

Topics

Does Incentive-based Compensation Impair Independence of Internal Auditors? Evidence from Audit Fees

2009-1-1

Authors: Huajing Chen (Arizona State University - West) Hyeesoo H. Chung (Arizona State University - West) Jinyoung P. Wynn (Louisiana Tech University)

Topics

Factors Affecting the Severity of Sarbanes-Oxley Section 404 Internal Control Deficiencies: Archival Evidence

2009-1-1

Authors:

Topics

The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes

2009-1-1

Authors:

Topics

Industry specialization as a means to soften price competition in the audit market

2008-12-1

Authors:

Topics

Internal Control Weaknesses and Client Risk Management

2008-12-1

Authors: Randal J. Elder (Syracuse University) Yan Zhang (SUNY at Binghamton - School of Management) Jian Zhou (SUNY at Binghamton - School of Management) Nan Zhou (SUNY at Binghamton - School of Management)

Topics

The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US

2008-12-1

Authors:

Topics

Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes

2008-11-1

Authors:

Topics

Equity Analysts’ Reactions to Type of Control Deficiency and Likelihood Threshold in Adverse Control Reports

2008-11-1

Authors:

Topics

Auditor Independence and Earnings Quality: Evidence for Market Discipline Vs. Sarbanes-Oxley Proscriptions

2008-10-1

Authors:

Topics

Testing Reputational Effects in a Natural Experiment: How Did Arthur Andersen Clients Choose Their New Auditor?

2008-10-1

Authors:

Topics

Executive Compensation, Monitoring Mechanisms, and the Effectiveness of Internal Control Systems

2008-9-1

Authors:

Topics

Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis

2008-8-1

Authors: Anwer S. Ahmed (Texas A&M University - Mays Business School) Stephanie J. Rasmussen (Texas A&M University) Senyo Y. Tse (Texas A&M University - Lowry Mays College & Graduate School of Business)

Topics

Audit Opinions

Does the Flight of Clients from the Big 4 to Second Tier Auditors Indicate Lower Audit Quality?

2008-8-1

Authors:

Topics

After a Restatement: Long-Run Market and Investor Response

2008-7-1

Authors:

Topics

An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting

2008-7-1

Authors: (Steven Kaplan) (W. P. Carey School of Business, Arizona State University) (Kurt Pany) (W. P. Carey School of Business, Arizona State University) (Janet Samuels) (School of Management and Leadership, Arizona State University) (Jian Zhang) (College of Business, San Jose State University)

Topics

Financial Restatements

An Empirical Analysis of the Relationship between Audit Committee Multiple Directorships and Financial Reporting Quality

2008-5-1

Authors:

Topics

Financial Restatements

Auditor Fees Around Dismissals and Resignations: Additional Evidence

2008-4-1

Authors:

Topics

Auditor Locality, Audit Quality and Audit Pricing

2008-4-1

Authors:

Topics

CFOs and CEOs: Who Has the Most Influence on Earnings Management?

2008-4-1

Authors:

Topics

Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?

2008-3-1

Authors:

Topics

Audit Fees

Conditional Conservatism in Accounting: New Measure and Tests of Determinants

2008-2-1

Authors: Giorgio Gotti (University of Massachusetts at Boston - Department of Accounting and Finance)

Topics

Audit Opinions

Principles-Based versus Rules-Based Accounting Standars and Extreme Cases of Earnings Management

2008-2-1

Authors:

Topics

Financial Restatements

Sarbanes-Oxley, Kermit the Frog, and Competition Regarding Audit Quality

2008-2-1

Authors:

Topics

Financial Restatements

The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

2008-2-1

Authors:

Topics

Audit FeesAudit Opinions

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

2008-1-1

Authors: Paul A Griffin (University of California, Davis - Graduate School of Management) David H Lont (University of Otago - Department of Accountancy) Yuan Sun (University of Otago - Department of Accountancy)

Topics

Audit FeesAudit OpinionsAuditor Changes

Determinants of Client-initiated and Auditor-initiated Auditor Changes

2008-1-1

Authors:

Topics

Do Restatements Really Increase Substantially after the Sox? How Does the Stock Market React to Them?

2008-1-1

Authors:

Topics

Market Reaction to Auditor Switching from Big Four to Smaller Accounting Firms

2007-12-1

Authors:

Topics

Auditor Changes

Regulatory Monitoring Under the Sarbanes-Oxley Act

2007-10-1

Authors:

Topics

Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation

2007-8-1

Authors: Damon M Fleming (San Diego State University - Accountancy) Robin N Romanus (Texas Tech University)

Topics

Can Accruals Quality Explain Auditors’ Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change

2007-8-1

Authors:

Topics

Audit FeesAudit Opinions

Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions

2007-8-1

Authors:

Topics

The Effect of Big Four Office Size on Audit Quality

2007-8-1

Authors:

Topics

The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

2007-7-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)Investment & Financial Institutions

Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization

2007-6-14

Authors: Chee-Yeow Lim (Nanyang Technological University) Hun-Tong Tan (Nanyang Technological University)

Topics

Audit Opinions

Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization

2007-6-1

Authors:

Topics

PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports

2007-6-1

Authors:

Topics

Does Executive Compensation Incentivize Managers to Create Effective Internal Control Systems?

2007-5-1

Authors:

Topics

Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act

2007-4-1

Authors:

Topics

Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era

2007-1-1

Authors:

Topics

Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act

2007-1-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Audit Firms’ Client Portfolio Decisions in the Face of Increased Regulation and Constrained Resources

2006-12-1

Authors: Cory A Cassell (Texas A&M University - Department of Accounting) Gary A Giroux (Texas A&M University - Department of Accounting) Linda A Myers (Texas A&M University - Department of Accounting) Thomas C Omer (Texas A&M University - Department of Accounting)

Topics

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

2006-12-1

Authors:

Topics

The Association Between Earnings Quality and Regulatory Report Opinions in the Accounting Industry – AICPA Peer Review and PCAOB Inspections

2006-12-1

Authors:

Topics

Audit Opinions

The Sarbanes Oxley Act, Auditor Independence and Accounting Accruals: An Empirical Analysis

2006-11-1

Authors: Anwer S. Ahmed (Texas A&M University - Mays Business School) Scott Duellman (Saint Louis University - Department of Accounting) Ahmed M. Abdel-Meguid (Ain Shams University)

Topics

Timeliness and Mandated Disclosures on Internal Controls under Section 404

2006-9-1

Authors:

Topics

SOX 4O4 Assessments and Financial Reporting Errors

2006-8-1

Authors:

Topics

Sarbanes Oxley Internal Control Requirements and Earnings Quality

2006-8-1

Authors:

Topics

Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

2006-7-1

Authors:

Topics

Is There a Relationship between Firm Performance, Corporate Governance, and a Firm’s Decision to Form a Technology Committee?

2006-6-1

Authors:

Topics

Competition for Andersen’s Clients

2006-4-1

Authors:

Topics

Earnings Management through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

2006-4-1

Authors:

Topics

The Information Content of Internal Controls Legislation: Evidence from Material Weakness Disclosures

2006-4-1

Authors:

Topics

The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits

2006-2-1

Authors: Hollis Ashbaugh-Skaife (University of Wisconsin, Madison - Department of Accounting and Information Systems) Daniel W Collins (University of Iowa - Department of Accounting) William R Kinney Jr (University of Texas at Austin - Department of Accounting)

Topics

The Impact of Internal Control Quality on Audit Delay in the SOX Era

2006-1-1

Authors:

Topics

Internal Controls (ICFR - SOX 404)

Pricing Initial Audit Engagements: Empirical Evidence Following Public Disclosure of Audit Fees

2005-9-1

Authors:

Topics

The Effects of Auditor Independence on Cost of Public Debt

2005-9-1