All Stories

  1. Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data
  2. A Measure of Firm Complexity: Data and Code
  3. Auditor expertise in Mergers and Acquisitions
  4. Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing
  5. eXtensible Business Reporting Language: A Review and Implications for Future Research
  6. Auditor Task-Specific Expertise: The Case of Fair Value Accounting
  7. Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices
  8. Public company audit partner identification and characteristics
  9. Shareholder Elections of Audit Committee Members
  10. Measuring Accounting Reporting Complexity with XBRL
  11. SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements
  12. Industry expertise on corporate boards
  13. The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance
  14. The Efficacy of Shareholder Voting in Staggered and Non-Staggered Boards: The Case of Audit Committee Elections
  15. Do accountants make better chief financial officers?
  16. Trust and Financial Reporting Quality
  17. Chief Financial Officers as Inside Directors
  18. Sustaining the Financial Value of Global CSR: Reconciling Corporate and Stakeholder Interests in a Less Regulated Environment
  19. Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
  20. Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency
  21. Internal Control Material Weaknesses and CFO Compensation*
  22. Retracted:The Relationship between Perceived Tone at the Top and Earnings Quality*
  23. The costs of intense board monitoring
  24. Event study with imperfect competition and private information: earnings announcements revisited
  25. Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes
  26. The role of audit committees in managing relationships with external auditors after SOX
  27. Conflicting Objectives within the Board: Evidence from Overlapping Audit and Compensation Committee Members
  28. Internal Control Quality and Audit Pricing under the Sarbanes‐Oxley Act
  29. Audit pricing and internal control disclosures among non-accelerated filers
  30. Auditor fees and audit quality
  31. Herding, momentum and investor over-reaction
  32. Peer‐Based Approach for Analytical Procedures