Auditing, Earnings Management, Governance

Supreme Court ruling limiting EPA power increased stock prices of carbon-intensive firms, with effects moderated by state climate policies and institutional investor pressure.

Qualitative study exploring how managers evaluate management accounting systems and innovation performance measurement across five companies using semi-structured interviews and content analysis.

Systematic review of AI applications in auditing examining machine learning, NLP, and RPA across 100 articles. Explores architecture, impacts, and barriers to adoption in audit workflows and.

Study of retail investor compliance with FINRA trusted contact rule using national financial capability data, showing literacy and social trust as key determinants.

Examine how competing paradigms of public accountability and business-oriented approaches create nested controversies in government financial reporting standards and frameworks.

Study reveals market capitalization as a key psychological reference point for investor regret, with stronger predictive power for stock returns than traditional return-based regret measures in.

Synthesis of PCAOB inspection research and former inspector interviews into phase-based framework for audit oversight of global network firms, addressing transparency and consistency concerns.

Systematic analysis of generative AI applications in accounting, examining workflow integration, data security considerations, and human-AI collaboration models for organizational implementation.

Explore how technology enables audit firms to build dynamic capabilities during crises. Research on 237 Swedish auditors reveals technology's role in maintaining operational continuity during.

Study examines how financial reporting quality and quantity affect Japanese government procurement success, revealing transparency benefits in competitive tenders and political connections as.