SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Balancing the Costs and Benefits of Auditing and Financial Reporting Regulation Post-SOX, Part I: Perspectives from the Nexus at the SEC
16 references·0 citing·49 second hop
Balancing the Costs and Benefits of Auditing and Financial Reporting Regulation Post-SOX, Part I: Perspectives from the Nexus at the SEC (2010)Balancing the Costs and Benefits of Audit…Study of the Sarbanes-Oxley Act of 2002 Section 404 Internal Control over Financial Reporting Requirements (2009)Study of the Sarbanes-Oxley A…Science, Politics, and Accounting: A View from the Potomac (2009)Science, Politics, and Accoun…Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)Market and Political/Regulato…Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009)Global Accounting Convergence…Changing the Concepts to Justify the Standards* (2009)Changing the Concepts to Just…Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change (2009)Audit Standard Setting and In…Response to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation To U.S. GAAP File No. S7–13–07 (2008)Response to the SEC Release: …On the Balance Sheet-Based Model of Financial Reporting (2008)On the Balance Sheet-Based Mo…Assurance on XBRL for Financial Reporting (2008)Assurance on XBRL for Financi…A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP (2008)A Perspective on the SEC’s Pr…Speech by SEC Staff: Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments (2006)Speech by SEC Staff: Remarks …Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? (2005)Twenty-Five Years of Audit De…Accounting Professionalism—They Just Don't Get It! (2004)Accounting Professionalism—Th…It's Time to Simplify Accounting Standards (1999)It's Time to Simplify Account…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…The Economic Role of the Audit in Free and Regulated Markets (1980)The Economic Role of the Audi…How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms (2009)The Work Environment in Large Audit Firms: Current Perceptions and Possible Improvements (2016)The Effects of PCAOB Inspections on Auditor-Client Relationships (2017)Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements? (2019)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Reviews and PCAOB Inspections (2012)The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Institutions (1991)Legislative leviathan: party government in the House (1993)Capital markets research in accounting (2001)Big 4 Office Size and Audit Quality (2009)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks (2013)Stock Liquidity and Stock Price Crash Risk (2017)Continuous Auctions and Insider Trading (1985)A Survey of Corporate Governance (1997)Law and Finance (1998)Adaptability to fair value accounting in an emerging economy (2010)Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why (2010)The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure (2017)Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)A Review and Integration of Empirical Research on Materiality: Two Decades Later (2005)Flex or Break? Extensions in XBRL Disclosures to the SEC (2011)Consequences of XBRL Standardization on Financial Statement Data (2012)Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data (2022)The effect of international institutional factors on properties of accounting earnings (2000)Incentives versus standards: properties of accounting income in four East Asian countries (2003)International Accounting Standards and Accounting Quality (2008)The academic community’s participation in global accounting standard-setting (2011)The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty (2012)Potential Adoption of IFRS by the United States: A Critical View (2013)Investor Psychology and Asset Pricing (2001)Conservatism in Accounting Part I: Explanations and Implications (2003)The economic implications of corporate financial reporting (2005)The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements (2008)Accounting for Intangible Assets: There is Also an Income Statement (2009)The Changing Landscape of Accrual Accounting (2015)Accounting, professions and regulation: Locating the sites of professionalization (2006)Transnational regulation of professional services: Governance dynamics of field level organizational change (2006)The organizational context of professionalism in accounting (2009)Accounting activities, security prices, and class action lawsuits (1984)The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies (1995)Mandatory audit firm rotation and audit quality (2008)
this work references cited by second hop

References

  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 2009Market and Political/Regulatory Perspectives on the Recent Accounting Scandals484 cited
  • 2004Accounting Professionalism—They Just Don't Get It!353 cited
  • 1980The Economic Role of the Audit in Free and Regulated Markets250 cited
  • 2008On the Balance Sheet-Based Model of Financial Reporting151 cited
  • 2008Assurance on XBRL for Financial Reporting147 cited
  • 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors122 cited
  • 2005Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond?118 cited
  • 2009Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change112 cited
  • 2008A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP55 cited
  • 2008Response to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation To U.S. GAAP File No. S7–13–0753 cited
  • 2006Speech by SEC Staff: Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments38 cited
  • 2009Changing the Concepts to Justify the Standards*

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

37 cited
  • 2009Study of the Sarbanes-Oxley Act of 2002 Section 404 Internal Control over Financial Reporting Requirements36 cited
  • 2009Science, Politics, and Accounting: A View from the Potomac24 cited
  • 1999It's Time to Simplify Accounting Standards23 cited
  • Cited by

    No citing works inside the corpus for this window.