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