Keyphrases
Auditors
67%
Audit Report
59%
Restatements
33%
Internal Control Disclosure
32%
Explanatory Language
32%
Reporting Quality
32%
Financial Statements
29%
Investor Reaction
27%
Financial Reporting Quality
23%
Financial Audit
21%
SEC Filings
18%
United Kingdom
18%
Misstatement
17%
US Evidence
16%
Audit Partner Tenure
16%
Material Weakness
16%
Redacted Information
16%
Financial Misstatement Risk
16%
Confidential Treatment
16%
Business Strategy
16%
Expanded Audit Report
16%
Political Connections
16%
Misstatement Risk
16%
Prospectors
16%
Subsequent Events
16%
Treatment Process
16%
Material Information
16%
Nonprofit Sector
16%
Internal Control over Financial Reporting
16%
Non-GAAP Earnings
16%
Internal Control
13%
Corporate Events
10%
Financial Reports
10%
Congressional Intervention
10%
Market Reaction
10%
SEC Oversight
10%
Audit Quality
10%
Internal Control Deficiency
9%
Audit Partner
9%
Partner Change
9%
Treatment Request
8%
Financial Statement Audit
8%
Insider Trading
8%
Audit Process
8%
SEC Scrutiny
8%
Competitive Harm
6%
Proprietary Information
6%
Closing Process
5%
Information Content
5%
New Standards
5%
Economics, Econometrics and Finance
Investors
100%
Financial Statement
43%
Accounting
40%
Stock Price
27%
Research Design
16%
Accounting Standards
16%
Insider Trading
10%
