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Waltham, MA 02452-4705
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Bentley University - Department of Accountancy
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Internal control, Audit effort, Audit planning, Audit pricing
Audit fees, non-audit fees, discretionary accruals, independence
CFO Compensation, Internal Controls, Corporate Governance, Sarbanes-Oxley Act of 2002
Internal controls, corporate governance, audit committee, financial expertise
Accounting Complexity, XBRL, Financial Reporting Quality, Restatements, Internal Controls, Audit Fees, Accruals
Enterprise Risk Management,Firm value, Earnings Response Coefficient, Global financial crisis
Director qualifications, Industry expertise, Firm value, Corporate innovation,Real earnings management, R&D.
PCAOB, Form AP: audit partner disclosure, partner characteristics, gender, busyness, education, social connections
Board committees, board monitoring, board advising, executive incentives, firm value
irrational trading, measuring speculation, earnings quality, earnings response coefficients
Chief financial officer, inside directors, board of directors, financial reporting quality
board advising, board committees, mergers and acquisitions, corporate innovation, firm value
Internal control, Audit effort, Non-accelerated, Audit pricing
Internal control, Audit effort, Sarbanes Oxley Section 302, Audit pricing
Trust; Information Sharing; Accruals; Internal Control; Misstatements
Audit Fees, auditor realignment, audit committee, corporate governance
Chief financial officer; Accounting background; Risk aversion; Cost control; Investment; Financing activity; Firm value
Sarbanes-Oxley Section 404, Internal control, Material weakness, Remediation
Internal Controls, Sarbanes-Oxley, Section 302, Section 404, Non-accelerated filers, Auditor Quality, Audit Fees, Micro Auditors, International Regulation, Auditor Involvement
Negative media; risk of material misstatement; audit fees; auditor resignation
XBRL, accounting complexity, financial analysts’ performance, financial analysts’ expertise
Director Elections,Audit Committee,Financial Expertise,Internal Controls,Restatements
Audit quality, internal controls, SOX 404(b), restatements, material weakness
Financial Statement Comparability, Benchmarking, Analyst Forecasts, Credit Rating Agencies, XBRL
Staggered Boards, Director Elections, Audit Committee, Proxy Advisors
Sustainability governance, environmental committee, corporate social performance, voluntary accountability; shared value creation, sustainability risk management
event study, market microstructure, earnings announcements
Internal Audit Function, Internal Audit Competency, Financial Reporting Quality, Material Weakness Disclosure, Restatements, LinkedIn
audit quality, going concern, audit delay, audit fees, human capital, resource management, influenza
PCAOB, Form AP, component auditor, group audit, audit quality, audit fees, audit delay
Control Environment, Audit Pricing
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XBRL, Corporate governance, Financial reporting quality, Cost of capital
Board Oversight, Firm Innovation, Firm Value, Board Advising
Auditor¿s fees, Auditors, Quality
analytical procedures, data management, information sharing
