Dunedin, Otago 9054
University of Otago - Department of Accountancy and Finance
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Auditing, audit fees, corporate governance, Sarbanes-Oxley
Greenhouse gas emissions, investor relevance, Canadian and U.S. disclosure regulations, event study.
Auditor dismissal, auditor resignation, audit fees, SEC disclosures, Sarbanes-Oxley
Auditor independence, non-audit fees, fee ratio, going concern opinion, auditor
Audit fees, Free cash flow hypothesis, Agency problems
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File name: acfi.
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Audit fees, auditor independence, governance regulations, International Financial
dismissal, resignation, investor response, event study, Form 8-K report, Item 4.01 changes in registrant’s certifying accountant
Dismissal, resignation, investor response, economic fundamentals, event study, Form 8-K, Item 4.01 changes in registrant’s certifying accountant
Insider trading, Debt covenant violation disclosure, SEC regulation, Insider trading enforcement, Event study
File name: ABAC.
Debt covenant violation, Disclosure, Event study, Insider trading, Insider trading enforcement, SEC regulation
U.S. energy companies; Unburnable carbon; Stranded assets; Nature journal; Media attention; Event study
Dismissals, Resignations, Audit fees, Incumbent auditor fee adjustments
Securities and Exchange Commission, SEC certification, Sarbanes-Oxley, stock market response, securities regulation
Regulation FD, Enforcement action, Untimely FD disclosure, Event study
Regulation FD, Enforcement Action, Untimely FD Disclosure, Late SEC Filing, Event Study
Speculation, Oil price, Oil market, Inventories, Accounting information
Speculation; Oil price; Oil market; Inventories; Accounting information; financialization
CEO Turnover, Unexpected Earnings, Earnings Response Coefficient, Meet and Beat Premium, Information Environment
File name: j-629X.
Enforcement action, Event study, Late SEC filing, Regulation fair disclosure, Untimely fair disclosure
File name: acfi.
Audit fees, Auditor independence, Governance regulations, International Financial Reporting Standards, Non-audit fees, NZ IFRS, Sarbanes–Oxley Act
Keywords. Market co-integration, informational cascade, credit default swap, equity return, market disruption
File name: ACFI.
Audit fees, International Financial Reporting Standards, Adoption timing, Cost structure, Marginal pricing
CEO Turnover, Real Earnings Management, Abnormal Operating Performance, Discretionary Accruals
Disclosure, IFRS, Principles versus rules, Harmonization
disclosure, IFRS, principles versus rules, harmonization
Supply chain sustainability, Conflict minerals, Dodd-Frank Reform Act, Section 1502, Off-balance sheet assets and liabilities
Dismissals, Resignations, Audit Fees, Incumbent Auditor Fee Adjustments, Event Study
Sarbanes-Oxley, audit fees, SEC certification, section 404, internal control
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