2010 December
Article
|
Audit Prices, Credit Ratings: S&P-100
Anthony H. Catanach Jr.
Betul Acikgoz
(Rutgers Business School)
|
2010 December
Paper
|
Choice of Board Governance and Auditing in U.S. Family Firms
Bin Srinidhi
(City University of Hong Kong (CityUHK) - Department of Accountancy)
Henry He
(Hong Kong University of Science & Technology (HKUST))
Michael Firth
(Lingnan University - Department of Accounting and Finance)
|
2010 December
Paper
|
An Ex Post Examination of Auditor Resignations
Anthony H. Catanach Jr.
(Villanova University - School of Business; The American College)
James H. Irving
(College of William and Mary - Mason School of Business)
Susan Perry Williams
(University of Virginia - McIntire School of Commerce)
Paul L. Walker
(University of Virginia)
|
2010 November
Abstract
|
Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines
Lisa Bryant-Kutcher
(Colorado State University)
Emma Yan Peng
(Fordham University)
David P. Weber
(University of Connecticut)
|
2010 November
Paper
|
Does Auditor Industry Specialization Improve Audit Quality? Evidence from Comparable Clients
Miguel Minutti-Meza
(University of Toronto)
|
2010 October
Article
|
What can Restatements Tell Us About Fair Value Reporting and the Financial Crisis of 2008?
Anthony H. Catanach Jr.
(Villanova University - School of Business; The American College)
Bob Kemp
|
2010 October
Article
|
Costs of Complying with SOX - Measurement, Variation and Investors' Anticipation
Michael W. Maher
(University of California, Davis - Graduate School of Management)
Dan Weiss
(Tel Aviv University - Faculty of Management)
|
2010 October
Article
|
An Analysis of Auditor Responses to Pro Forma Disclosures
Long Chen
(George Mason University)
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Mikhail Pevzner
(George Mason University - School of Management)
|
2010 October
Article
|
Product Market Competition and Audit Fees
Y Wang
(The Hong Kong Polytechnic University)
|
2010 September
Article
|
Accounting Restatements Arising from PCAOB Inspections of Small Audit Firms
Dana R Hermanson PhD
(Kennesaw State University)
Richard W Houston PhD
(University of Alabama, Tuscaloosa)
Zhongxia Ye PhD
(Kennesaw State University)
|
2010 September
Abstract
|
Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
Richard A. Price III
(Rice University - Jesse H. Jones Graduate School of Business)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
David A. Wood
(Brigham Young University - School of Accountancy)
|
2010 August
Abstract
|
Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras
Jayanthi Krishnan
(Temple University - Department of Accounting)
Lixin (Nancy) Su
(Hong Kong Polytechnic University - School of Accounting and Finance)
Yinqi Zhang
(American University)
|
2010 August
Abstract
|
The Impact of Internal Audit Function Quality and Contribution on Audit Delays
Mina Pizzini
(Southern Methodist University)
Shu Lin
(California State University, Fresno - Craig School of Business)
Mark E. Vargus
(University of Texas at Dallas - Department of Accounting & Information Management)
Douglas E. Ziegenfuss
(Old Dominion University - College of Business & Public Administration)
|
2010 August
Abstract
|
Do Local Religious Norms Affect Auditors’ Going Concern Decisions?
Thomas C. Omer
(Texas A&M University - Department of Accounting)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
Dechun Wang
(Texas A&M University)
|
2010 August
Abstract
|
Relevant but Delayed Information in Negotiated Audit Fees
Nicole Thorne Jenkins
(Vanderbilt University - Owen Graduate School of Management)
Karl Hackenbrack
(Vanderbilt University - Owen Graduate School of Management)
Mikhail Pevzner
(George Mason University - School of Management)
|
2010 August
Abstract
|
The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Reports
Chan Li
(University of Pittsburgh)
Gary F. Peters
(University of Arkansas)
Vernon J. Richardson
(University of Arkansas)
Marcia Watson
(Mississippi State University)
|
2010 July
Abstract
|
Managerial Ability and Earnings Quality
Peter R. Demerjian
(Emory University - Department of Accounting)
Baruch Lev
(New York University - Stern School of Business)
Melissa Fay Lewis
(University of Utah)
Sarah E. McVay
(University of Utah)
|
2010 July
Abstract
|
What Do Auditor's Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?
J. Efrim Boritz
(University of Waterloo - School of Accounting and Finance)
Louise Hayes
(University of Waterloo - School of Accounting and Finance)
Jee-Hae Lim
(University of Waterloo - School of Accounting and Finance)
|
2010 July
Abstract
|
Reputation Penalties for Poor Monitoring of Executive Pay: Evidence from Option Backdating
Yonca Ertimur
(Duke University)
Fabrizio Ferri
(Stern School of Business – NYU)
David Maber
(University of Southern California)
|
2010 July
Abstract
|
Analyzing late SEC filings for differential impacts of IS and accounting issues
Jian Caoa
(Florida Atlantic University)
Thomas Calderonb
(The University of Akron)
Akhilesh Chandrab
(The University of Akron)
Li Wangb
(The University of Akron)
|
2010 July
Abstract
|
SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?
Rebecca Files
(University of Texas at Dallas)
|
2010 July
Abstract
|
The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditors's Reliance Decision
William F. Messier, Jr.
(University of Nevada, Las Vegas)
Norwegian School of Economics and Business Administration)
J. Kenneth Reynolds
(Indiana University)
Chad A. Simon
(University of Nevada, Las Vegas)
David A. Wood
(Brigham Young University)
|
2010 July
Abstract
|
Financial Reporting Credibility after SOX: Evidence from Earnings Restatements
Mark Hirschey
(University of Kansas)
Kevin R. Smith
(Utah Valley University)
Wendy M. Wilson
(Southern Methodist University )
|
2010 July
Abstract
|
Reexamining the relation between audit and non-audit fees: Dealing with weak instruments in two-stage least squares estimation
Lilian Chan
(University of Hong Kong)
Tai-Yuan Chen
(Hong Kong University of Science & Technology (HKUST) - School of Business and Management)
Surya N. Janakiraman
(University of Texas at Dallas - Department of Accounting & Information Management)
Suresh Radhakrishnan
(University of Texas at Dallas - School of Management)
|
2010 June
Abstract
|
The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases.
Scott N. Bronsona
(University of Kansas, School of Business)
Chris E. Hoganb
(Michigan State University)
Marilyn F. Johnsonb
(Michigan State University)
K. Rameshc
(Rice University, Jesse H. Jones Graduate School of Business)
|
2010 June
Abstract
|
Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis
Ray Ball
(The University of Chicago Booth School of Business)
Sudarshan Jayaraman
(Olin Business School, Washington University)
Lakshmanan Shivakumar
(London Business School)
|
2010 May
Abstract
|
The Valuation Impact of SEC Enforcement Actions on Non-Target Cross-Listed Firms
Roger Nelson Silvers
(University of Massachusetts)
Pieter T. Elgers
(University of Massachusetts)
|
2010 May
Abstract
|
Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports
Jan Barton
(Emory University)
|
2010 May
Abstract
|
The Effect of Corporate Governance on Auditor-Client Realignments
Cory A. Cassell
(University of Arkansas)
Gary Giroux
(Texas A&M University)
Linda A. Myers
(University of Arkansas)
Thomas C. Omer
(Texas A&M University)
|
2010 May
Abstract
|
Why Don’t Japanese Companies Disclose Internal Control Weakness? : Evidence from J-SOX Mandated Audits
Kenichi Yazawa
Associate Professor
(Aoyama Gakuin University
School of Business Administration)
|
2010 May
Abstract
|
Did the SOX ban on non-audit services go far enough or too far? Evidence from investors’ perception of auditor independence
Mark Kohlbeck
(Florida Atlantic University)
Veena Looknanan-Brown
(Florida Atlantic University)
Joseph Trainor
(Florida Atlantic University)
|
2010 May
Abstract
|
The Impact of Disclosures of Internal Control Weaknesses and Remediations on Investor-Perceived Earnings Quality
Luo He
(Concordia University)
Daniel B. Thornton
(Queen’s University)
|
2010 April
Paper
|
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
Ying Cao
(The Chinese University of Hong Kong)
Linda A. Myers
(University of Arkansas)
Thomas C. Omer
(Texas A&M University)
|
2010 April
Abstract
|
The Relationship Between Perceived Tone At The Top And Earnings Quality
James E. Hunton
(Bentley University)
Rani Hoitash
(Bentley University)
Jay C. Thibodeau
(Bentley University)
|
2010 April
Abstract
|
Financial Reporting Opacity and Implied Volatility Smirks: Firm-Level Evidence
Jeong-Bon Kim V
(City University of Hong Kong)
Liandong Zhang
(City University of Hong Kong)
|
2010 April
Abstract
|
How Reliable is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses
Sarah Rice
(University of Connecticut)
David P. Weber
(University of Connecticut)
|
2010 April
Abstract
|
Home country investor protection, ownership structure and cross-listed firms’ compliance with SOX -mandated internal control deficiency disclosures
Guojin Gong
(Smeal College of Business
Pennsylvania State University)
Bin Ke
(Smeal College of Business
Pennsylvania State University)
Yong Yu
(McCombs School of Business
University of Texas at Austin)
|
2010 April
Abstract
|
Chief Financial Officers on Their Company’s Board of Directors: An Examination of Financial Reporting Quality and Entrenchment
Jean C. Bedard
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Udi Hoitash
(Northeastern University)
|
2010 March
Abstract
|
The Economic Effects of SOX Section 404 Compliance: A Corporate Insider Perspective
Cindy R. Alexander
(Securities and Exchange Commission)
Scott W. Bauguess
(Securities and Exchange Commission)
Gennaro Bernile
(Securities and Exchange Commission)
Yoon-Ho Alex Lee
(Securities and Exchange Commission)
Jennifer Marietta-Westberg
(Securities and Exchange Commission)
|
2010 March
Abstract
|
Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice
Jean C. Bedard
(Bentley University)
Karla M. Johnstone
(University of Wisconsin–Madison)
Edward F. Smith
(Boston College)
|
2010 March
Abstract
|
Client Stock Market Reaction to PCAOB Sanctions against a Big Four Auditor
Carol Callaway Dee
(University of Colorado Denver)
Ayalew Lulseged
(Florida State University)
Tianming Zhang
(Florida State University)
|
2010 March
Abstract
|
SEC Comment Letters and Financial Statement Restatements
Gao Lei
Janice Lawrence
(University of Nebraska at Lincoln)
David B. Smith
(University of Nebraska-Lincoln)
|
2010 March
Abstract
|
Auditor Resignation, Audit Firm Client Valuation and Firm Ownership Structure
Samer Khalil
(American University of Beirut - New York Office)
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Gregory M. Trompeter
(Boston College)
|
2010 March
Abstract
|
The Going Concern Opinion: A Time for a Referendum?
Igor Pustylnick
(Swiss Management Center)
Vicki Anderson
John H. Nugent
(Texas Woman's University - School of Management)
|
2010 March
Abstract
|
The Role of Internal Audit Function in the Disclosure of Material Weaknesses
Shu Lin
(Craig School of Business California State University)
Mina Pizzinia
(Cox School of Business Southern Methodist University)
Mark Vargus
(School of Management The University of Texas at Dallas)
Indranil Bardhan
(School of Management The University of Texas at Dallas)
|
2010 March
Abstract
|
Tax Avoidance: Do Industry Experts Make a Difference?
Sean T. McGuire
(Texas A&M University)
Thomas C. Omer
(Texas A&M University)
Dechun Wang
(Texas A&M University )
|
2010 March
Abstract
|
The Association Between Audit Committee Industry Expertise and Financial Restatements
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Udi Hoitash
(Northeastern University)
Ganesh Krishnamoorthy
(Northeastern University)
Arnold Wright
(Northeastern University - Accounting Area)
|
2010 February
Abstract
|
Performance-Based Incentives for Internal Monitors
Chris Armstrong
(University of Pennsylvania - Accounting Department)
Alan D. Jagolinzer
(Stanford University - Graduate School of Business)
David F. Larcker
(Stanford University - Graduate School of Business)
|
2010 February
Abstract
|
Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404
Santanu Mitra
(Wayne State University - School of Business Administration)
Mahmud Hossain
(University of Memphis - Fogelman College of Business and Economics)
|
2010 February
Abstract
|
The Cost of Independence: Evidence from Firms’ Decisions to Dismiss Auditors as Tax-Service Providers
Kirsten A. Cook
(University of Arizona - Department of Accounting)
Thomas C. Omer
(Texas A&M University - Department of Accounting)
|
2010 February
Abstract
|
New Executives and Audit Fees
Yun-Chia Yan
(University of New Orleans)
Clark M. Wheatley
(Florida International University - School of Accounting)
|
2010 February
Abstract
|
The Association between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
Dan S. Dhaliwal
(University of Arizona - Department of Accounting)
Vic Naiker
(University of Auckland - Department of Accounting and Finance)
Farshid Navissi
(Monash University)
|
2010 February
Abstract
|
The Association Between Changes in Auditor Provided Tax Services and Corporate Tax Avoidance
Brian Hogan
(Northeastern University - College of Business Administration)
|
2010 February
Abstract
|
Audit Fees and Auditor Changes After The Sarbanes-Oxley Act of 2002
A. Elaine Eikner
(Professors of Accounting at Texas State University)
Roselyn E. Morris
(Professors of Accounting at Texas State University)
Janet B. Butler
(Assistant Professor of Accounting at Texas State University)
|
2010 February
Abstract
|
Audit Market Concentration and Audit Quality
Sanjay Kallapur
(Indian School of Business)
Srinivasan Sankaraguruswamy
(National University of Singapore (NUS) - Department of Finance & Accounting)
Yoonseok Zang
(Singapore Management University)
|
2010 January
Abstract
|
Do Investors Care About Auditor Dismissals and Resignations? Further Evidence
Paul A. Griffin
(University of California, Davis - Graduate School of Management)
David H. Lont
(University of Otago - Department of Accountancy and Finance)
|
2010 January
Abstract
|
Non-Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress
Paul Griffin
(University of California, Davis - Graduate School of Management)
David Lont
(University of Otago - Department of Accountancy)
|
2010 January
Abstract
|
Do control effectiveness disclosures require internal control audits? A natural experiment with small U.S. public companies
William R. Kinney, Jr.
(University of Texas at Austin)
Marcy L. Shepardson
(University of Texas at Austin )
|
2010 January
Abstract
|
Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt
Eli Amira
(London Business School)
Yanling Guanb
(School of Business, The University of Hong Kong)
Gilad Livnec
(Cass Business School, City University of London)
|
2010 January
Abstract
|
An Empirical Analysis of Auditor Independence in the Banking Industry
Kiridaran (Giri) Kanagaretnam
(McMaster University - Michael G. DeGroote School of Business)
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Gerald J. Lobo
(University of Houston - C.T. Bauer College of Business)
|
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