All Stories

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