Austin, TX 78712
United States
University of Texas at Austin
SSRN RANKINGS
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audit reporting, misstatements, critical audit matters, measurement uncertainty, piecemeal assurance
auditing, audit quality, audit workloads, PCAOB
going concern audit opinions, Type I and Type II misclassifications, auditor conservatism, auditor type, Big N auditors
critical audit matters, tax reporting, tax avoidance, tax-related earnings management, expanded audit reports, financial reporting quality
financial reporting timeliness, financial statement restatements, audit quality, audit committees, financial expertise, accounting experience
explanatory language, audit opinions, financial misstatements
auditor independence, nonaudit services fees, audit litigation, auditor settlements, financial statement restatements
Audit, Audit Committee, Fraud Risk, Non-Financial Measures
explanatory language, audit reports, investor reaction
SEC comment letters; audit partners; audit quality
auditor competition, audit market concentration, audit quality, audit fees
audit committee reports, voluntary disclosure, textual analysis, LIWC
internal control weaknesses, class-action litigation, financial statement restatements, disclosure timeliness
audit committee effectiveness, board turnover, shareholder voting
audit committee members, audit committee litigation, financial statement restatements, financial expertise
audit fee discounting, low-balling, audit risk assessment
Group audit planning decisions; decomposition theory; information acquisition theory; note-taking; audit risk assessment
division of responsibility; litigation; standard-setting
special purpose acquisition companies; SPAC; audit, financial reporting quality
non-GAAP assurance, non-GAAP earnings quality, non-GAAP earnings value relevance
audit, attest, assurance, theory, impact, assurance ecosystem, assurance environment, assurance process, assurance entities
audit, audit committee, fraud risk, non-financial measures
Audit reporting, Disclosure, Risks of material misstatement
local audit market; Big 4 market competition; audit fee premium
