Firms are likely to be more transparent about their alternative earnings if there are at least three women on their board, new research published in the European Accounting Review shows.
Economics & Business
Oct 3, 2022
0
3
In 2015, John Donovan was listening to a podcast when he learned about an entrepreneur who was hoping to start a business in the podcast space. Given the topic and audience, it would seem this entrepreneur could easily reach ...
Economics & Business
Sep 14, 2022
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2
COVID-19 has disrupted financial statement auditing globally and impacted group dynamics in an industry vital to the health of the economy, according to a new study.
Economics & Business
May 9, 2022
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11
Companies incorporated in tax havens are often considered more opaque regarding their finances, which could make them risky investments. But a recent study from North Carolina State University finds that many of these companies ...
Economics & Business
May 3, 2022
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4
Enhanced oversight over the auditing profession and firms' financial reporting has led to a proliferation of models to predict financial statement fraud.
Social Sciences
Feb 17, 2022
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2
A new study finds the expert skills developed by auditing offices that specialize in working with specific industries are actually applicable across industry sectors, improving the quality of their audits regardless of the ...
Economics & Business
Dec 2, 2021
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45
Mandatory Securities and Exchange Commission disclosures about the reasons behind auditor firings are useless for assessing whether restatement trouble lies ahead for the company, according to new research from the University ...
Economics & Business
Nov 10, 2021
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2
Stock investors mistakenly remember their past investments as better than they actually were, which leads them to be overconfident about how they'll perform in the future, according to our new study.
Economics & Business
Nov 3, 2021
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0
When Iranian authorities started seizing Barbie dolls from Tehran toy shops in 2012, Mattel Inc. execs faced concerns not only about the dolls' attire—miniskirts and swimsuits considered immodest in an Islamic country—but ...
Economics & Business
Apr 13, 2021
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5
Regulators have expressed concerns that audit firms' emphasis on non-audit services (NAS) such as consulting could distract from an audit, and quality does suffer in certain cases, according to new research from the University ...
Economics & Business
Dec 10, 2020
0
2
