Research in Accounting Regulation

Title Publication Date Language Citations
The effect of PCAOB inspections on Big 4 audit quality2011/10/01English108
CEO/CFO characteristics and financial reporting quality: A review2013/04/01English51
Consequences of real earnings management on subsequent operating performance2010/10/01English43
Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting2017/10/01English41
The effects of audit firm rotation on perceived auditor independence and audit quality2011/04/01English38
Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey2013/04/01English31
Audit firm industry specialization and audit outcomes: Insights from academic literature2011/10/01English30
Can the academic literature contribute to the debate over mandatory audit firm rotation?2013/04/01English29
Investigating international accounting standard setting: The black box of IFRS 62010/10/01English28
Translation of IFRS: Language as a barrier to comparability2013/04/01English28
The academic community’s participation in global accounting standard-setting2011/04/01English26
Policy implications of research on non-GAAP reporting2018/04/01English26
The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS2012/04/01English24
Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan2013/04/01English24
A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework2017/04/01English22
Development of financial reporting environment in Malaysia2012/10/01English20
The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs2014/04/01English20
THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD2004/01/01English20
Litigation risk, financial reporting and auditing: A survey of the literature2014/10/01English19
Do management reports on internal control over financial reporting improve financial reporting?2014/04/01English19
Accounting for goodwill: An academic literature review and analysis to inform the debate2016/04/01English19
Internal control deficiencies and the issuance of going concern opinions2010/04/01English17
Accounting standard attributes and accounting quality: Discussion and analysis2010/10/01English16
Balance sheet classification and the valuation of deferred taxes2016/10/01English16
The unintended effects of the Sarbanes–Oxley Act of 20022010/04/01English16
Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study2018/10/01English15
Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale2013/11/01English14
Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance2009/04/01English14
A content analysis of CPA firms’ correspondence following PCAOB inspections: 2004–20102012/10/01English13
Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies2017/10/01English13