| Financial Statement Comparability and the Efficiency of Acquisition Decisions |
28 |
| PCAOB Inspections: Public Accounting Firms on Trial |
20 |
| Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings |
16 |
| Do Corporate Site Visits Impact Stock Prices? |
14 |
| Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom |
13 |
| Accounting Comparability, Audit Effort, and Audit Outcomes |
13 |
| Readability of 10-K Reports and Stock Price Crash Risk |
11 |
| Blockholder Exit Threats and Financial Reporting Quality |
9 |
| US Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination |
9 |
| The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters |
9 |
| The Monitoring Effectiveness of Co-opted Audit Committees |
8 |
| Do Analysts Gain an Informational Advantage by Visiting Listed Companies? |
8 |
| Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors' Consideration of Inconsistent Evidence? |
8 |
| The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms |
8 |
| Labor Unions and Income Smoothing |
8 |
| Director Tenure Diversity and Board Monitoring Effectiveness |
8 |
| The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure |
8 |
| One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process |
8 |
| Awareness of SEC Enforcement and Auditor Reporting Decisions |
8 |
| The Real Effects of Real Earnings Management: Evidence from Innovation |
8 |
| Is Real Earnings Smoothing Harmful? Evidence from Firm-Specific Stock Price Crash Risk |
8 |
| Public Company Audits and City-Specific Labor Characteristics |
7 |
| Investment Experience, Financial Literacy, and Investment-Related Judgments |
7 |
| Internal Control and Operational Efficiency |
7 |
| An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings |
6 |
| Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses |
6 |
| It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up |
6 |
| Corporate Tax Aggressiveness and Insider Trading |
6 |
| Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality |
6 |
| The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence |
6 |
| Do Securities Class Actions Deter Misreporting? |
6 |
| Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements? |
6 |
| Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability |
6 |
| Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras |
6 |
| Management Controls that Anchor other Organizational Practices |
5 |
| Balance Sheet Conservatism and Debt Contracting |
5 |
| Customers' Risk Factor Disclosures and Suppliers' Investment Efficiency |
5 |
| How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks? |
5 |
| Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors |
5 |
| Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports? |
5 |
| The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense-Making |
5 |
| M&A Due Diligence, Post-Acquisition Performance, and Financial Reporting for Business Combinations |
5 |
| CEO Inside Debt and Accounting Conservatism |
5 |
| Do Political Connections Weaken Tax Enforcement Effectiveness? |
5 |
| Parents' Use of Subsidiaries to Push Down Earnings Management: Evidence from Italy |
5 |
| Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated US Filers |
5 |
| The Changing Behavior of Trading Volume Reactions to Earnings Announcements: Evidence of the Increasing Use of Accounting Earnings News by Investors |
5 |
| Getting Comfortable on Audits: Understanding Firms' Usage of Forensic Specialists |
4 |
| EBITDA and Managers' Investment and Leverage Choices |
4 |
| Stakeholder Orientations and Cost Management |
4 |
