All Stories

  1. Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
  2. High-Quality Information Technology and Capital Investment Decisions
  3. Current trends in Corporate Social Responsibility reporting
  4. Determinants of audit report lag from across the globe
  5. How the source of an audit committee's financial expertise influences financial reporting timeliness
  6. Does how an audit committee member became a financial expert matter?
  7. Earnings Management Constraints and Classification Shifting
  8. What happened in the first 10 years of the PCAOB?
  9. Audit committee financial expertise and properties of analyst earnings forecasts
  10. What happened in the first 10 years of the PCAOB?
  11. Schedule UTP: Stock Price Reaction and Economic Consequences
  12. Schedule UTP: Market Reaction and Economic Consequences
  13. Audit Committee Expertise and Financial Analysts’ and Investors’ Ability to Anticipate Future Earnings
  14. Schedule UTP: Stock Price Reaction and Economic Consequences