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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
PCAOB, Form AP: audit partner disclosure, partner characteristics, gender, busyness, education, social connections
Enterprise Risk Management,Firm value, Earnings Response Coefficient, Global financial crisis
Director qualifications, Industry expertise, Firm value, Corporate innovation,Real earnings management, R&D.
Board committees, board monitoring, board advising, executive incentives, firm value
board advising, board committees, mergers and acquisitions, corporate innovation, firm value
irrational trading, measuring speculation, earnings quality, earnings response coefficients
Chief financial officer, inside directors, board of directors, financial reporting quality
Internal control, Audit effort, Non-accelerated, Audit pricing
Internal control, Audit effort, Sarbanes Oxley Section 302, Audit pricing
Negative media; ESG; RepRisk; risk of material misstatement; audit fees; auditor resignation
Trust; Information Sharing; Accruals; Internal Control; Misstatements
Audit Fees, auditor realignment, audit committee, corporate governance
Financial Statement Comparability, Benchmarking, Analyst Forecasts, Credit Rating Agencies, XBRL
Chief financial officer; Accounting background; Risk aversion; Cost control; Investment; Financing activity; Firm value
XBRL, accounting complexity, financial analysts’ performance, financial analysts’ expertise; recognition vs. disclosure
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
Critical audit matters, PCAOB, expanded audit report, determinants, XBRL, footnote disclosure, textual analysis, market reaction, audit quality, audit fees
XBRL, eXtensible Business Reporting Language, assurance, interactive data, structured data, textual analysis, literature review
Director Elections,Audit Committee,Financial Expertise,Internal Controls,Restatements
Auditor expertise, task-specific expertise, fair value, restatements, comment letters, value relevance, XBRL
Audit quality, internal controls, SOX 404(b), restatements, material weakness
PCAOB, Form AP, component auditor, group audit, audit quality, audit fees, report timeliness, geographic barriers, cultural barriers
PCAOB, Form AP, component auditor, group audit, audit quality, audit fees, non-timely reporting, geographic barriers, cultural barriers
Sustainability governance, environmental committee, corporate social performance, voluntary accountability; shared value creation, sustainability risk management
Internal Audit Function, Internal Audit Competency, Financial Reporting Quality, Material Weakness Disclosure, Restatements, LinkedIn
Textual analysis, disclosure quality, disclosure complexity, XBRL, financial statement footnotes
Staggered Boards, Director Elections, Audit Committee, Proxy Advisors
event study, market microstructure, earnings announcements
Tone at the top, Audit Pricing
PCAOB, Form AP, audit partner, partner characteristics, age, mandatory retirement
Financial constraints, Audit fees, Audit lag, Restatements, Fraud risk, External financing
influenza; non-timely filings; audit report lag; audit quality; discretionary accruals, material weaknesses
Footnotes, quarterly reports, restatements, comment letters, material weakness errors, discretionary accruals, audit quality, XBRL
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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
