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Category: Academic Literature

Academic Literature Review: Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

May 17, 2019 admin Academic Literature, Non-GAAP, Quality of Reporting Leave a comment

The overall complexity of financial disclosures affects the ability of anyone reading the financial statements, including stockholders, regulators, and investors, to

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Academic Literature Review – Changes in Accounting Estimates

March 5, 2019 admin Academic Literature, Accounting Estimates Leave a comment

In theory, accounting is supposed to be black and white, with binary decision-making processes and no wiggle room. In practice, however,

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How to Predict Which Acquisitions Will Fail and Generate Negative Stock Returns

September 6, 2018 admin Academic Literature, Internal Controls (ICFR - SOX 404), Quality of Reporting, Red Flags Leave a comment

Summary of Key Findings It can be difficult to predict which acquisitions are going to fail An academic article using Audit

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Literature Review: “The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews”

August 13, 2018 admin Academic Literature, Quality of Reporting, Regulation, SEC Comment Letters Leave a comment

In recent years, more attention has been given to policies surrounding transparency in financial reporting practices, such as banks disclosing results

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Audit Analytics for the Classroom

March 28, 2018 admin Academic Literature, Audit + Compliance, Audit Fees, Corporate + Legal, Financial Restatements, SEC Leave a comment

Audit Analytics has become an integral part of the accounting research community. Cited in numerous scholarly papers and used by over 260

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Is the SEC Captured? Evidence from Comment Letter Reviews

August 1, 2017 admin Academic Literature, SEC Comment Letters Leave a comment

In this post, we look at a recent academic paper titled “Is the SEC Captured? Evidence from Comment-Letter Reviews”. Using Audit Analytics’ SEC Comment

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What’s Next for Perrigo?

March 22, 2017 admin Academic Literature, Financial Restatements, Late Filings, Red Flags Leave a comment

In April 2016, the then-CEO of Perrigo (PRGO), Joe Papa, left the company to join the troubled pharmaceutical giant Valeant (VRX). On

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Literature Review: “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers”

November 17, 2016 admin Academic Literature, Financial Restatements, Materiality, Out of Period Adjustments Leave a comment

In this post, we look at a recent paper titled “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers” by Preeti Choudhary, Kenneth

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Benford’s Law Among the Russell 3000

October 14, 2016 admin Academic Literature, AQRM, Quality of Reporting, Red Flags Leave a comment

Benford’s Law, an arcane rule from the math books, is making something of a splash in the world of financial analysis.

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Literature Review: “An Analysis and Taxonomy of Disclosure Controls and Procedures Effectiveness”

October 10, 2016 admin Academic Literature, Disclosure Controls (SOX 302) Leave a comment

In a recent post, we discussed trends in Sarbanes-Oxley Act Section 302 Disclosure Controls and Procedures (“DC&P”, or “SOX 302”) filings,

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The PCAOB’s Effect on Auditor Market Share

September 6, 2016 admin Academic Literature, Accounting + Oversight, Auditor Market Share, PCAOB Leave a comment

One of the most important aspects of the epochal Sarbanes-Oxley Act (SOX) of 2002 was the institution of the Public Company

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