Keyphrases
Auditors
100%
Financial Reporting Quality
67%
Employee Stock Options
60%
Income Tax
60%
Fair Value
39%
Estimation Error
36%
Audit Adjustments
36%
Financial Statements
33%
International Financial Reporting Standards
33%
Error Correction
30%
Operating Leases
30%
SEC Comment Letters
30%
Tax Accrual
30%
Audit Client
30%
SEC Disclosures
30%
Corporate Disclosure
30%
Non-audit Fees
30%
Disclosure Rules
30%
Leasing
30%
Attorney
30%
Accruals Quality
30%
Securities Law
30%
Vest
30%
Lawyers
30%
Market Participants
30%
Restatements
28%
Corporate
24%
Audit Process
22%
Financial Reporting
21%
Value-based
20%
Public Company Accounting Oversight Board (PCAOB)
19%
Internal Control Material Weakness
18%
Readability
17%
Shareholder Returns
15%
Multiple Issues
15%
Future Materials
15%
Capital Leases
15%
Reporting Error
15%
Consequence of Error
15%
Audit Report
15%
Cost of Debt
15%
Opportunism
15%
Cost of Equity
15%
Gatekeepers
15%
Advocacy Role
15%
Audit Fees
13%
Size Dependence
12%
Client Characteristics
12%
GAAP Violations
9%
Board of Directors
9%
Economics, Econometrics and Finance
Accounting
93%
Stock Option
60%
Taxation
60%
Accounting Standards
52%
Public Company
50%
Financial Statement
45%
Incentives
45%
Profit
37%
Cost of Debt
30%
Public Accounting
30%
Cost of Equity
30%
Corporate Disclosure
30%
Exploratory Data Analysis
30%
Expenditure
20%
Audit Regulation
15%
Cost of Capital
15%
Research Design
15%
Audit Fees
9%
Cash Flow
7%
Spillover Effect
7%
Stock Price
5%
Capital Market Returns
5%
Ownership
5%
