Research
The following academic research cites Audit Analytics as a data source.

2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 |
April 2018
Abstract
Investor Response to Tax Related SEC Comment Letters
Alexander Edwards
(University of Toronto - Rotman School of Management)
Kenneth J. Klassen
(University of Waterloo - School of Accounting and Finance)
Karen Pinto
(University of Waterloo - University of Waterloo, Faculty of Arts, School of Accounting and Finance, Students)

March 2018
Abstract
The Importance of Network Recommendations in the Director Labor Market
Rüdiger Fahlenbrach
(Ecole Polytechnique Fédérale de Lausanne; Ecole Polytechnique Fédérale de Lausanne)
Hyemin Kim
(Nanyang Technological University - Division of Banking & Finance)
Angie Low
(Nanyang Technological University - Division of Banking & Finance)

March 2018
Abstract
Investment and Firm Value Under High Economic Uncertainty: The Beneficial Effect of Overconfident CEOs
Jingoo Kang
(Nanyang Technological University (NTU) - Division of Strategy, Management & Organization)
Jun-Koo Kang
(Nanyang Technological University (NTU) - Nanyang Business School)
Minwook Kang
(Nanyang Technological University (NTU) - Division of Economics)
Jungmin Kim
(School of Accounting and Finance, Hong Kong Polytechnic University)

March 2018
Abstract
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments
John (Xuefeng) Jiang
(Michigan State University - Department of Accounting & Information Systems)
Isabel Yanyan Wang
(Michigan State University)
K. Philip Wang
(University of Florida)

March 2018
Abstract
Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism
Shantaram P. Hegde
(University of Connecticut - School of Business)
Tingyu Zhou
(Concordia University, Montreal, Canada)

March 2018
Abstract
Management's Personal Ideology and Financial Reporting Quality
Matthew Notbohm
(Accountancy Department, University of North Dakota)
Katherine Campbell
(Accountancy Department, University of North Dakota)
Adam R. Smedema
(Finance, Investment & Banking, Wisconsin School of Business at the University of Wisconsin-Madison)
Tianming Zhang
(Department of Accounting, Florida State University)

March 2018
Abstract
SEC Resource Constraints and Comment Letter Quality
Matthew Ege
(Texas A&M University - Department of Accounting)
Jennifer L. Glenn
(Texas A&M University - Department of Accounting)
John R. Robinson

March 2018
Abstract
Fee Competition Among Big 4 Auditors and Audit Quality
Sharad Asthana
(College of Business, The University of Texas at San Antonio, San Antonio)
Inder Khurana
(School of Accountancy, University of Missouri, Columbia)
K. K. Raman
(College of Business, The University of Texas at San Antonio, San Antonio)

March 2018
Abstract
Going-Concern Opinion Decisions on Bankrupt Clients: Evidence of Long-Lasting Auditor Conservatism?
William J. Read
(Bentley University, United States)
Ari Yezegel
(Bentley University, United States)

March 2018
Abstract
Are Audit Fees and Audit Quality Affected When Lead Auditors Accept Responsibility for Work Performed by Other Auditors?
Juan Mao
(University of Texas at San Antonio - Department of Accounting)
Michael Ettredge
(University of Kansas - Accounting and Information Systems Area)
Mary S. Stone
(University of Alabama - Culverhouse College of Commerce & Business Administration)

February 2018
Abstract
How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters
Katherine Gunny
(University of Colorado at Denver)
Judith Hermis
(Naval Postgraduate School)

February 2018
Abstract
SOX Section 404 and Corporate Innovation
Huasheng Gao
(Fanhai International School of Finance, Fudan University; Nanyang Technological University)
Jin Zhang
(Monash University)

February 2018
Abstract
How Do Auditors Respond to FCPA Risk?
Bradley Lawson
(Oklahoma State University - Stillwater - School of Accounting)
Gerald S. Martin
(American University - Kogod School of Business)
Leah Muriel
(Oklahoma State University - Stillwater - Spears School of Business)
Michael S. Wilkins
(University of Kansas)

February 2018
Abstract
Do Debt Covenant Violations Serve as a Risk Factor of Ineffective Internal Control?
Jun Guo
(School of BusinessRutgers University Camden USA)
Pinghsun Huang
(National Cheng Kung University Tainan Taiwan)
Yan Zhang
(Binghamton University, SUNY Binghamton USA)

February 2018
Abstract
Using Sec Edgar Views to Measure Competition Among Big 4 Auditors
Nicholas Hallman
(University of Texas at Austin)
Antonis Kartapanis
(The University of Texas at Austin)
Jaime J. Schmidt
(University of Texas at Austin)

February 2018
Abstract
When Analysts Speak, Do Auditors Listen?
Nathan J. Newton
(University of Missouri)

February 2018
Abstract
No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality--Free Responses to Survey on Author Discretion
Robert J. Bloomfield
(Cornell University - Samuel Curtis Johnson Graduate School of Management)
Kristina M. Rennekamp
(Cornell University - Department of Accounting)
Blake A. Steenhoven
(Cornell University Samuel Curtis Johnson Graduate School of Management)

February 2018
Abstract
The Effects of Audit-Firm Monopolies within Local Audit Markets
Jaehan Ahn
(Northeastern University - Accounting Group)

February 2018
Abstract
The Impact of Audit Firm Office M&A on Subsequent Office Audit Effectiveness and Efficiency
R. Drew Sellers
(Kent State University - Department of Accounting)
Aleksandra Zimmerman
(Northern Illinois University - Department of Accountancy)
Timothy J. Fogarty
(Case Western Reserve University - Department of Accountancy)

February 2018
Abstract
Determinants and Consequences of Timely Asset Impairments During the Financial Crisis
Joshua L. Gunn
(University of Pittsburgh - Katz Graduate School of Business)
Inder K. Khurana
(University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business)
Sarah E. Stein
(Virginia Tech)

February 2018
Abstract
Accounting Firm Association Membership and Audit Firm Growth
Jaehan Ahn
(Northeastern University - Accounting Group)
Herita T. Akamah
(University of Nebraska at Lincoln - School of Accountancy)
Kenneth L. Bills
(University of Arkansas)
K. Kelli Saunders
(University of Nebraska at Lincoln - School of Accountancy)

February 2018
Abstract
Auditor Change Disclosures as Signals of Earnings Management and Risk
Stephanie Miller
(Yale School of Management)
Qin Tan
(Yale University)

February 2018
Abstract
Specialized Auditors in Strategic Alliances
Angela K. Gore
(George Washington University - School of Business)
Yuan Ji
(The Hong Kong Polytechnic University)
Yanfeng Xue
(George Washington University - Department of Accountancy)

February 2018
Abstract
Quasi Rents to Audit Firms from Longer Tenure
Aloke (Al) Ghosh
(Baruch College, City University of New York)
Subprasiri (Jackie) Siriviriyakul
(Baruch College-CUNY)

February 2018
Paper
The Information Content of Disclosure Controls and Procedures Deficiencies
Essam Elshafie
(Northeastern Illinois University)

February 2018
Paper
The Information Content of Sarbanes-Oxley in Predicting Security Breaches
J. Christopher Westland
(University of Illinois - Chicago)

February 2018
Abstract
Do Firms Underreport Information on Cyber-attacks? Evidence from Capital Markets
Eli Amir
(Tel Aviv University and City University of London)
Shai Levi
(Tel Aviv University)
Tsafrir Livne
(Kenan-Flagler Business School, University of North Carolina)

February 2018
Paper
Do Director Networks Help Manager Plan and Forecast Better?
Mario Schabus
(University of Melbourne)

February 2018
Paper
Court Stringency and Voluntary Restatements
C.S. Agnes Cheng
(School of Accounting & Finance
The Hong Kong Polytechnic University
Kowloon, Hong Kong)
Henry He Huang
(SySyms School of Business
Yeshiva University)
Zhen Lei
(School of Accounting & Finance
The Hong Kong Polytechnic University
Kowloon, Hong Kong)
Haitian Lu
(School of Accounting & Finance
The Hong Kong Polytechnic University
Kowloon, Hong Kong)

January 2018
Abstract
Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality
Erik Beardsley
(University of Notre Dame - Mendoza College of Business)
Andy Imdieke
(University of Notre Dame - Mendoza College of Business)
Thomas C. Omer
(University of Nebraska at Lincoln - School of Accountancy)

January 2018
Abstract
Should Uninformed Shareholders Vote? Evidence from Auditor Ratification
Cory A. Cassell
(University of Arkansas)
Tyler Kleppe
(University of Arkansas - Sam M. Walton College of Business)
Jonathan E. Shipman
(University of Arkansas)

January 2018
Abstract
What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Report Modifications
Lawrence Abbott
(University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business)
Colleen Boland
(University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business)
William L. Buslepp
(Louisiana State University, Baton Rouge - Department of Accounting)
Sean McCarthy
(University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business)

January 2018
Abstract
The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments
Preeti Choudhary
(University of Arizona, Eller College of Management)
Kenneth J. Merkley
(Cornell University - Samuel Curtis Johnson Graduate School of Management)
Katherine Schipper
(Duke University - Fuqua School of Business)

January 2018
Abstract
Does Audit Committee Reporting Need to Be Improved? Evidence from a Large-Scale Textual Analysis
Michelle Draeger
(Oklahoma State University - Stillwater, Spears School of Business, School of Accounting, Students)
Bradley Lawson
(Oklahoma State University - Stillwater - School of Accounting)
Jaime J. Schmidt
(University of Texas at Austin)

January 2018
Abstract
IT Does Matter: The Folly of Ignoring IT Material Weaknesses
Gene Kim
(Gene Kim & Associates)
Vernon Richardson
(University of Arkansas)
Marcia Weidenmier Watson
(The University of North Carolina at Charlotte)

January 2018
Abstract
Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?
Anne Albrecht
(Texas Christian University)
Elaine Mauldin
(University of Missouri)
Nathan J. Newton
(University of Missouri)

January 2018
Abstract
Going-Concern Opinions and Corporate Governance
Ning Ren
(Long Island University Post; Rensselaer Polytechnic Institute)
Yun Zhu
(St. John's University - Department of Economics and Finance)

January 2018
Abstract
Determinants of Auditor Going Concern Reporting in the Banking Industry
Adi Masli
(University of Kansas)
Christine Porter
(Wichita State University)
Susan Scholz
(University of Kansas)

January 2018
Abstract
Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements
Neil L. Fargher
(Australian National University (ANU))
Wenxuan Hou
(University of Edinburgh - Business School)
John Ziyang Zhang
(University of Edinburgh)

January 2018
Abstract
The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation
Aida Sijamic Wahid
(Rotman School of ManagementUniversity of TorontoTorontoCanada)

January 2018
Abstract
The Impact of Top Executive Gender on Asset Prices: Evidence from Stock Price Crash Risk
Yeqin Zeng
(Henley Business School - ICMA Centre)
Yiwei LI
(University of Reading)

January 2018
Abstract
Implications of Clawback Adoption in Executive Compensation Contracts: A Survey of Recent Research
Gregory L. Prescott
(Assistant Professor of Accounting
University of South Alabama)
Carol E. Vann
(Assistant Professor of Accounting, University of South Alabama)

January 2018
Paper
Electronic Proxy Statement Dissemination and Shareholder Monitoring
Rachel Geoffroy
(University of Chicago Booth School of Business)

January 2018
Abstract
No News is Bad News: Do PCAOB Part II Reports Have an Effect on Annually Inspected Firms’ Audit Fees and Audit Quality?
Elizabeth Johnson
(Florida Gulf Coast University, Fort Myers, FL 33915, United States)
Kenneth J. Reichelt
(Louisiana State University, Baton Rouge, LA 70803, United States)
Jared S. Soileau
(Louisiana State University, Baton Rouge, LA 70803, United States)

January 2018
Abstract
Do Covenant Violations Affect Audit Report Timeliness?
Zane Swanson Related
(Department of Accounting, College of Business, University of Central Oklahoma, USA)
Yinghong Zhang
(Department of Accounting, College of Business, University of Central Oklahoma, USA)

January 2018
Abstract
Information Content of IFRS Versus GAAP Financial Statements
Robert C. Ricketts
(Texas Tech University Lubbock United States)
Mark E. Riley
(Northern Illinois University DeKalb United States)
Rebecca Toppe Shortridge
(Northern Illinois University DeKalb United States)

January 2018
Abstract
Employee Movements from Audit Firms to Audit Clients
Andrew Finley
(Claremont McKenna College - Robert Day School of Economics and Finance)
Mindy Kim
(George Mason University, School of Business)
Phillip T. Lamoreaux
(Arizona State University)
Clive S. Lennox
(University of Southern California)

January 2018
Paper
Strategic Subsidiary Disclosure
Scott Dyreng
(Associate Professor, Duke University)
Jeffrey Hoopes
(Assistant Professor, University of North Carolina at Chapel Hill, and Economist,Internal Revenue Service)
Patrick Langetieg
(Technical advisor, IRS)
Jaron Wilde
(Assistant Professor, University of Iowa, and Economist,IRS)

January 2018
Paper
CEO Political Ideology and Financial Reporting Quality
Avishek Bhandari
(University of Wisconsin - Whitewater)
Joanna Golden
(University of Memphis)
Maya Thevenot
(Florida Atlantic University)

January 2018
Abstract
Three Essays on Contagion and Network Issues
Zhengjie Sun
(Graduate School- Newark
Rutgers, The State University of New Jersey)

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