| Corporate social responsibility assurance and reporting quality: Evidence from restatements |
20 |
| The influence of business strategy on annual report readability |
12 |
| Political uncertainty and firms' information environment: Evidence from China |
10 |
| Cybersecurity awareness and market valuations |
8 |
| Does external assurance contribute to higher quality integrated reports? |
7 |
| The influence of accounting enforcement on earnings quality of banks: Implications of bank regulation and the global financial crisis |
7 |
| Charity performance reporting, regulatory approaches and standard-setting |
5 |
| Halo effect or fallen angel effect? Firm value consequences of greenhouse gas emissions and reputation for corporate social responsibility |
5 |
| Limits of tax regulation: Evidence from strategic R&D classification and the R&D tax credit |
5 |
| Effects of SOX 404(b) implementation on audit fees by SEC filer size category |
4 |
| Economic policy uncertainty and bank earnings opacity |
4 |
| Cybersecurity insurance and risk-sharing |
4 |
| Economic policy uncertainty and corporate cash policy: International evidence |
4 |
| XBRL adoption and expected crash risk |
4 |
| When does comparability better enhance relevance? Policy implications from empirical evidence |
4 |
| Board risk committees: Insurer financial strength ratings and performance |
4 |
| CFO role and CFO compensation: An empirical analysis of their implications |
4 |
| Product market effects of IFRS adoption |
3 |
| Stock market listing status and real earnings management |
3 |
| On the value relevance of information on environmental and social activities and performance - Some evidence from the UK stock market |
3 |
| Overconfidence and tax avoidance: The role of CEO and CFO interaction |
3 |
| The effect of general counsel prominence on the pricing of audit services |
3 |
| The impact of audit firms' characteristics on audit fees following information security breaches |
3 |
| Determinants and economic consequences of cash flow restatements |
2 |
| The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union |
2 |
| The implications of TARP: Evidence from bank performance and CEO pension benefits |
2 |
| IPOs and IFRS in European exchange-regulated markets: A research note |
2 |
| Trade secrets and cyber security breaches |
2 |
| Accounting for government grants: Standard-setting and accounting choice |
2 |
| Motivations behind users' participation in the standard-setting process: Focus on financial analysts |
2 |
| De-politicization and innovation: Evidence from China |
1 |
| Differences in internal control weaknesses among varying municipal election policies |
1 |
| The emerging growth company status on IPO: Auditor Effort, Valuation, and underpricing |
1 |
| Do banks effectively manage their risks? The role of risk governance in the MENA region |
1 |
| Do investors perceive a change in audit quality following the rotation of the engagement partner? |
1 |
| Does SEC FRR No. 48 disclosure communicate risk management effectiveness? |
1 |
| On the medical loss ratio (MLR) and sticky selling general and administrative costs: Evidence from health insurers |
1 |
| Unemployment insurance benefits and income smoothing |
0 |
| Audit market concentration, audit fees, and audit quality: A cross-country analysis of complex audit clients |
0 |
| Post-audits for managing cyber security investments: Bayesian post-audit using Markov Chain Monte Carlo (MCMC) simulation |
0 |
| The effects of problem severity and recovery strategy on managers' going concern judgments and decisions |
0 |
| Evidence-based policymaking in auditing regulation: An historical analysis of academic research citation in PCAOB standard-setting practices |
0 |
| The effect of financial reporting quality on CEO compensation structure: Evidence from accounting comparability |
0 |
| The joint impact of accountability and transparency on managers' reporting choices and owners' reaction to those choices |
0 |
| The impact of accounting restatements on corporate innovation strategy |
0 |
| Does greater user representation lead to more user focused standards? An empirical investigation of IASB's approach to standard setting |
0 |
| Direct and substitution effects of regulations impacting the scope for classification shifting |
0 |
| Accounting and economic consequences of CEO paycuts |
0 |
| The reaction of firm ex ante cost of equity capital to the resolution of shareholder class action lawsuits |
0 |
| The omnipresent influence of the SEC in the work of the Accounting Principles Board, 1959-1973 |
0 |
