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12/17/2018-
MERRY CHRISTMAS, SOX 404(b): Notwithstanding the vehemence of its critics, federal rule on corporate audits is valued by investors, study finds
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11/29/2018-
Role of credit agencies in determining firms' interest costs on bank loans leaves much to be desired, new study finds
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10/23/2018-
Accounting expertise in the executive suite is not necessarily a virtue, study finds, especially in firms with excess pay at the top
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10/8/2018-
Take heed when companies flaunt strong numbers in headlines of earnings announcements, new study warns
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8/31/2018-
Wondering how your favorite NFL team will do this year? Check the tax rates of its home state, study suggests
8/2/2018-
Swelled by non-GAAP metrics, company earnings surprises have grown greatly in size in recent decades, study finds
7/16/2018-
Firms that refer in annual reports to their trade secrets markedly increase risk of cyber-attacks, study suggests
6/22/2018-
The disclaimers that firms issue with forward-looking statements do little to protect investors, study finds
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6/6/2018-
For CFOs, adoption of clawbacks means stronger link between firm performance and their pay, study finds
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5/21/2018-
As lengthy tenures with clients boost profits of the Big 4, new study questions effect of this on auditor independence
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4/25/2018-
Does requiring firms to reveal audit engagement partners benefit investors? A novel experiment raises doubts
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4/12/2018-
Frustrated by indecipherable tax footnotes? Investors like them that way for low tax-paying firms, study finds
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3/16/2018-
Study of earlier tax holiday suggests that new tax break on repatriated foreign earnings will spur increased R&D
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2/26/2018 -
U.S. and E.U. mandates fail to eliminate ill effect of long auditor tenures with corporate clients, study finds
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2/8/2018 -
Familiarity may breed contempt, but between CFOs and auditors it is more likely to breed coziness, study finds
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1/22/2018 -
In what they believe a first, researchers provide evidence that quarterly financial reporting breeds corporate myopia
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12/14/2017 -
CEOs are at risk not only if their firms pay a lot more tax than peers but also if they pay a lot less, study finds
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11/28/2017 -
Investors punish companies for late financial statements then see share prices decline further anyway, study finds
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11/1/2017 -
Longstanding mandate on corporate audit committees yields no benefit for investors, new research finds
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10/5/2017 -
Is the JOBS Act bad for investors? Study raises doubts about the law and the idea of extending its provisions
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9/5/2017 -
Much criticized though it has been, this financial rule provides early warning of corporate fraud, study finds
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8/1/2017 -
Will ending federal tax on US multinationals' profits abroad boost shareholder payouts? Effect likely to be modest, new study suggests
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7/7/2017 -
Reviled through they may be, big CEO-worker pay gaps generally signal good company performance, study finds
6/14/2017 -
More than helpful to investors, presenting financial results readably pays off for companies too, study suggests
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5/15/2017 -
Firms meet or slightly beat analysts’ revenue forecasts in conformity with investors’ priorities, study finds
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4/17/2017 -
Omnibus survey of auditors and their clients raises doubts about the value of mandatory rotations
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3/14/2017 -
More than a decade after Enron and WorldCom, industry ethics still lag, survey of CPAs suggests
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2/23/2017 -
Proxy advisors are a weak link in ratification of corporate auditors, new research finds
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2/1/2017 -
Stock Ownership By Institutional Investors Spurs Company Tax Avoidance, New Research Finds
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1/9/2017 -
Are a firm’s low taxes a sign of risky management? They’re more a matter of skill, new research suggests
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12/14/2016 -
New rule requiring disclosure of audit engagement partners should be solid plus for investor and regulators, study says
11/21/2016 -
The aim of SEC comment letters on taxes is to improve info for investors, but they hike firms’ tax-paying too, study finds
10/25/2016 -
More firms would shift income abroad under proposed tax reform, but amounts would likely be modest, study suggests
10/3/2016 -
How a simple, trusting practice fosters worker honesty
08/30/2016 -
Transparency in financial restatements becomes less likely as more pay of top execs is linked to stock price, study finds
08/02/2016 -
Launch of academic research summaries database will enhance audit practitioner knowledge of latest research and the current state of the art
07/28/2016 -
Activist investors are a plus for firms they target not just for days but for years, new research finds
06/28/2016 -
Does changing decision-makers in midstream inhibit initial cost underestimates for capital projects? Study raises doubts
06/07/2016 -
Shareholders may disapprove of firm’s audit committee, but staggered board elections stymie improvement: study
05/02/2016 -
As audit competition increases, so does corporate opinion-shopping with regard to a key aspect of financial reporting, new research finds
04/11/2016 -
Long-awaited Dodd-Frank regulation may very well turn out to be effective in restraining CEO pay, study suggests
03/01/2016 -
Yielding to corruption abroad boosts companies' local sales but not its profits, new research finds
02/01/2016 -
Though Regulators Frown On Accounting Firms Doing Taxes of Companies They Audit, Study Finds They Shun Tricky Ploys
01/08/2016 -
Scripted answers in earnings conference calls? Study raises red flags for managers and investors alike
12/14/2015 -
Companies that rank high in social responsibility prove more inclined than other firms to avoid taxes, study finds
11/5/2015 -
As SEC readies final rules for clawbacks, study suggests executives will stymie restatements that trigger them
10/12/2015 -
Painful though they are, company restatements spur similar misreporting by others, study finds
09/24/2015 -
Despised though they are, severance payouts to CEOs help prevent opportunistic management, study finds
08/05/2015 -
Willingness to manipulate company earnings key to success in corporate accounting, study suggests
07/16/2015 -
Mandatory rotation inhibits rather than encourages auditor skepticism, experiment suggests
06/01/2015 -
Two-tier wage structure not as profitable as widely assumed, new research suggests
04/26/2015 -
Now further reason for doubt about SOX 404: it is failing it to achieve its basic purpose, study finds
04/12/2015 -
Impose a national sales tax? Consumers may just shrug it off, new research suggests
03/05/2015 -
Audit reviews aren't as effective as generally thought in correcting for preparers' personal biases about clients
02/17/2015 -
Manipulation of benchmarks is a handy way for companies to mislead investors, study shows
01/30/2015 -
Executive-pay clawbacks mandated by Dodd-Frank may not be the boon to investors they were intended to be, new study says
01/15/2015 -
AICPA and AAA Announce Next Steps for Pathways Commission