American Accounting Association
Knowledge of Auditor’s Bias May Be a Dangerous Thing
Audit reviewers may be unduly influenced by preparers' feelings about individual clients, finds recent research.
Murky Press Releases Can Conceal Poor Results
Poorly written earnings releases can be used to manipulate investors by encasing bad results in murky language, says a study.
Study Urges Faster Disclosure of Audit Fees
Increases in audit fees often signal trouble ahead for a company, and speeding disclosure of fees could “reduce the severity of negative market reactions."
SEC Comment Letters Lead Insiders to Dump Shares
Especially when comment letters involved revenue recognition, execs and board members sold holdings before a letter's existence was publicly disclosed.