Research in Accounting Regulation

Title Publication Date Language Citations
Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure2014/04/01English8
Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?2008/01/01English8
Corporate ethics and auditor choice – international evidence2015/04/01English8
Factors associated with price reactions and analysts’ forecast revisions around SEC filings2013/11/01English8
Enforcement release evidence on the audit confirmation process: Implications for standard setters2010/04/01English8
Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing2010/10/01English7
An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards2013/11/01English7
Adjustment of valuation inputs and its effect on value relevance of fair value measurement2014/04/01English7
Pro Forma Adjustments to GAAP Earnings: Bias, Materiality, and SEC Action2005/01/01English7
The PCAOB's role in audit conduct and conscience2015/11/01English7
Presentation formats of other comprehensive income after accounting standards update 2011-052016/10/01English7
Compliance costs and disclosure requirement mandates: Some evidence2015/04/01English7
Lease transaction structuring, earnings management, and management credibility2012/04/01English7
Measuring audit quality of local governments in England and Wales2011/04/01English7
Are we there yet? Protecting investors by securing a strong auditing profession into the future2016/04/01English6
Stock market reactions to regulatory investigations: Evidence from options backdating2010/04/01English6
SOX and bondholders' reliance on monitors2015/11/01English6
Hedging derivatives in the banking industry: Evidence of investor confusion2012/10/01English6
The JOBS Act disclosure exemptions: Some early evidence2015/04/01English6
The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms2014/04/01English6
POLITICALLY-CONNECTED FIRMS: ARE THEY CONNECTED TO EARNINGS OPACITY?2004/01/01English6
The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America2004/01/01English6
CORPORATE GOVERNANCE ROLE IN FINANCIAL REPORTING2004/01/01English5
Has Form 8-K reporting become timelier post-regulation fair disclosure and the Sarbanes–Oxley Act? Initial evidence2011/10/01English5
The impact of duration on management's discount rate choice2014/10/01English5
The adequacy of fixed asset disclosures under U.S. GAAP2013/11/01English5
A note on the effect of PCAOB inspections on the audit quality of triennial CPA firms2014/10/01English5
Compliance with accounting standards by financial Institutions: Some evidence from Bangladesh2017/10/01English5
To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes–Oxley Act2016/10/01English5
Bank response to SEC disclosure guidance issued during the 2007–2008 US financial crisis2011/10/01English5