News 14
The following academic research cites Audit Analytics as a data source.

2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005
November 2014
Abstract
Do Transparent Disclosures about Activity in Valuation Allowance and Reserve Accounts Affect the Use of Accruals to Manage Earnings?
Cory A. Cassell
(University of Arkansas)
Linda A. Myers
(Utah State University)
Timothy A. Seidel
(Utah State University)

November 2014
Abstract
The Geography of REIT Audit Service Investments
Ran Lu-Andrews
(University of Connecticut)
Yin Yu-Thompson
(Oakland University)

November 2014
Paper
The Costs and Benefits of Mandatory D&O Insurance Policy Disclosure
Dain C. Donelson
(University of Texas - McCombs School of Business)
Justin J. Hopkins
(University of Virginia - Darden School of Business)
Christopher G. Yust
(University of Texas - McCombs School of Business)

November 2014
Paper
The Efficiency of Internal Capital Markets and the Quality of Internal Accounting Information
Yong Zhang
(Hong Kong Polytechnic University - School of Accounting and Finance)

October 2014
Abstract
Is Audit Office Industry Diversity Associated with Client Misstatements? Evidence from Tax and Non-Tax Accounts
Erik L. Beardsley
(Texas A&M University - Department of Accounting)
Nathan C. Goldman
(University of Arizona - Department of Accounting)
Thomas C. Omer
(University of Nebraska at Lincoln - School of Accountancy)

October 2014
Abstract
Workload Ratios as Audit Quality Indicators: An Empirical Analysis Using PCAOB Headcount Disclosures
Steve Buchheit
(University of Alabama)
William L. Buslepp
(Texas Tech University - Area of Accounting)

October 2014
Abstract
U.S. Audit Partner Rotations
Henry Laurion
(University of California, Berkeley - Haas School of Business)
Alastair Lawrence
(University of California, Berkeley - Haas School of Business)
James Ryans
(University of California, Berkeley - Haas School of Business)

October 2014
Abstract
Auditor Offices and the Comparability and Quality of Clients' Earnings
Brett Kawada
(San Diego State University - Accountancy)

October 2014
Abstract
Overconfident Managers and Internal Controls
Sheng-Syan Chen
(National Taiwan University - Department of Finance)
Shu-Miao Lai
(Kainan University - Department of Accounting)
Chih-Liang Liu
(Chang Gung University - Department of Industrial & Business Management)
Sarah E. McVay
(University of Washington)

October 2014
Abstract
A Note On the Effect of PCAOB Inspections On the Audit Quality of Triennial CPA Firms
Alan I. Blankley
(University of North Carolina at Charlotte)
Keejae P. Hong
(University of North Carolina at Charlotte)
David Kerr
(University of North Carolina at Charlotte)
Casper E. Wiggins
(University of North Carolina at Charlotte)

October 2014
Abstract
Audit Quality of the Integrated Supply Chain – Evidence from Taiwan Electronic Industry
Yu-Ting Huang
(Chung Yuan Christian University)
Cathy Zishang Liu
(University of Houston – Downtown)
Ya-Fang Wang
(Providence University)

October 2014
Paper
Internal Control Material Weakness and Managerial Manipulation of Operational Decisions
Nana Y. Amoah
(Old Dominion University)
Isaac Bonaparte
(Howard University)
Alex P. Tang
(Morgan State University)

October 2014
Abstract
Internal Control Quality: The Role of Auditor-Provided Tax Services
Lisa De Simone
(Stanford Graduate School of Business - Accounting)
Matthew S. Ege
(University of Florida - Accounting)
Bridget Stomberg
(University of Georgia - Accounting)

October 2014
Paper
Audit Fee Premiums: Pre and Post the Andersen Scandal and SOX
Dr. Jiuzhou Wang
(Norwegian School of Economics)
Nancy Manzhen Fan
(California State Polytechnic University)

October 2014
Paper
An Analysis of the Costs and Benefits of Auditor Attestation of Internal Control over Financial Reporting
Hongmei Jia
(Louisiana Tech University - College of Business)
Hong Xie
(University of Kentucky - Gatton College of Business & Economics)
David A. Ziebart
(University of Kentucky - Gatton College of Business & Economics)

October 2014
Abstract
The Effect of CEO Social Influence Pressure On CFO Financial Reporting Decisions
Carol C. Bishop
(Georgia Southwestern State University)
F. Todd DeZoort
(The University of Alabama)
Dana R. Hermanson
(Kennesaw State University)

October 2014
Abstract
‘Breaching’ Auditor Judgments of Information Security Effectiveness
Asli Basoglu
(University of Delaware, Newark, United States)
John D'Arcy
(University of Delaware - Acct and MIS , Newark, United States)

October 2014
Abstract
Do Non-Audit Fees Impair Auditor Independence? Using Goodwill Accounting to Help Reconcile the Debate
Joseph V. Carcello
(University of Tennessee)
Terry L. Neal
(University of Tennessee)
Jonathan E. Shipman
(University of Tennessee)

October 2014
Abstract
Internal Control Opinion Shopping and Audit Market Competition
Nathan J. Newton
(University of Missouri at Columbia - School of Accountancy)
Julie Persellin
(Trinity University)
Dechun Wang
(Texas A&M University)
Michael S. Wilkins
Trinity University

October 2014
Abstract
Audit Office Size and Audit Quality: The Influence of City-Level Industry Specialists and Audit Firm Tenure
Yingwen Guo
(Nanjing University)
Phyllis Lai-lan Mo
(City University of Hong Kong)

September 2014
Abstract
Auditor-Provided Tax Services and Stock Price Crash Risk
Ahsan Habib
(Massey University)

September 2014
Paper
Does the Revolving Door Affect the SEC’s Enforcement Outcomes? Initial Evidence from Civil Litigation
Ed deHaan
(Stanford University)
Kevin Koh
(Nanyang Technological University)
Simi Kedia
(Rutgers Business School)
Shivaram Rajgopal
(Emory University)

September 2014
Paper
Competition and Bank Opacity
Liangliang Jiang
(Lingnan University, Hong Kong)
Ross Levine
(University of California, Berkeley)
Chen Lin
(University of Hong Kong)

September 2014
Abstract
Auditor Litigation Risk and Sophisticated Investors
Cory A. Cassell
(University of Arkansas)
Michael S. Drake
(Brigham Young University - Marriott School)
Travis Dyer
(University of North Carolina (UNC) at Chapel Hill - Accounting Area)

September 2014
Abstract
The Effect of Tax-Related Material Weakness in Internal Controls on the Market Valuation of Unrecognized Tax Benefits
Allison P. Koester, PhD
(Georgetown University - Accounting)
Steve C. Lim
(Texas Christian University)
Robert L. Vigeland
(Texas Christian University)

September 2014
Paper
Do Companies' Enterprise Systems Impact Audit Quality and Efficiency?
Morton Pincus
(University of California, Irvine)
Feng Tian
(University of Hong Kong)
Patricia Wellmeyer
(University of California, Irvine)
Sean Xin Xu
(Tsinghua University)

September 2014
Paper
Audit Quality in Initial Audit Engagements: A Quantile Regression Approach
Felicia Partadinata
(University of New South Wales - School of Accounting)
Elizabeth Carson
(University of New South Wales - School of Accounting)
Christen Tronnes
(University of New South Wales - School of Accounting)
Leon Wong
(University of New South Wales - School of Accounting)

September 2014
Abstract
Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence
Mai Dao
(The University of Toledo - College of Business and Innovation)
Hua-Wei Huang
(National Cheng Kung University - College of Management)
Ken Y. Chen
(National Taiwan University - Department of Accounting)
Ting-Chiao Huang
(National Cheng Kung University - College of Management)

September 2014
Paper
Transaction Costs and Competition among Audit Firms in Local Markets
Ling Chu
(Laurier School of Business and Economics, Wilfred Laurier University)
Dan A. Simunic
(Sauder School of Business, University of British Columbia)
Minlei Ye
(Rotman School of Management, University of Toronto)
Ping Zhang
(Rotman School of Management, University of Toronto)

September 2014
Abstract
A Simulation Study of the Influence of PCAOB Regulatory Guidance on the Internal Control Audit Process: An Analysis of Relationships, Risk and Information Sharing
Stephanie D. Grimm
Sheneeta W. White

September 2014
Paper
Payoffs to Aggressiveness
Frank Ecker
(Duke University)
Jennifer Francis
(Duke University)
Per Olsson
(Duke University)
Katherine Schipper
(Duke University)

September 2014
Paper
The Impact of Equity Misvaluation on Predictive Accuracy of Bankruptcy Models
George Batta
(Claremont McKenna College, Claremont, CA)
Wan Wongsunwai
(Northwestern University, Evanston, IL)

September 2014
Paper
The Auditing Profession
Roger Meuwissen
(Maasrticht Univeristy, Netherlands)

September 2014
Paper
Earnings Management and Auditing
Steven F Cahan
( University of Auckland - Business School)

September 2014
Paper
Reporting on Internal Control
Jean C Bedard
(Bentley University - Timothy B Harbert Professor of Accountancy)
Lynford Graham
(Bentley University - CPA & Visiting Professor of Accountancy)

September 2014
Paper
Management, Auditor, and Audit Committee Influence on MD&A: Evidence from Critical Accounting Estimate Quantitative Sensitivity Disclosures
Matt Glendening
(University of Missouri—Columbia - Trulaske College of Business)
Elaine Mauldin
(University of Missouri—Columbia - Trulaske College of Business)
Kenneth W. Shaw
(University of Missouri—Columbia -Trulaske College of Business)

September 2014
Abstract
Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
Sarah C. Rice
(Texas A&M University)
David P. Weber
(University of Connecticut)
Biyu Wu
(University of Connecticut)

August 2014
Abstract
Conditional Conservatism and Audit Fees
Hye Seung Lee, PhD
(Lehigh University, Department of Accounting)
Xu Li, Ph.D.
(University of Hong Kong, School of Business)
Heibatollah Sami
(Lehigh University, Accounting)

August 2014
Abstract
Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts
Paul Tanyi
(University of Nebraska-Lincoln, Accounting)
David B. Smith
(University of Nebraska-Lincoln)

August 2014
Paper
Auditor-Relevant Congressional Committees and Audit Quality
Mihir N. Mehta
(Temple University & MIT Sloan)
Wanli Zhao
(Southern Illinois University)

August 2014
Abstract
Are Auditor Opinions on Internal Control Effectiveness Influenced by Corporate Social Responsibility?
Andrés Guiral
(Yonsei University)
Encarna Guillamón-Saorín
(Universidad Carlos III de Madrid)
Belen Blanco
(The University of Melbourne)

August 2014
Abstract
National Culture and Internal Control Material Weaknesses Around the World
Kiridaran (Giri) Kanagaretnam
(York University - Schulich School of Business)
Gerald J. Lobo
(University of Houston - C.T. Bauer College of Business)
Chen Ma
(Northwest University)
Jian Zhou
(University of Hawaii at Manoa)

August 2014
Abstract
Trust and Market Efficiency
Chishen Wei
(Nanyang Technological University (NTU) - Division of Banking & Finance)
Lei Zhang
(Nanyang Technological University (NTU))

August 2014
Paper
CEO Long-Term Incentive Pay in Mergers and Acquisitions
Randy Beavers
(University of Alabama)

August 2014
Abstract
The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists
Steven F. Cahan
(University of Auckland)
Jayne M. Godfrey
(Australian National University)
Jane Hamilton
(La Trobe University)
Debra C. Jeter
(Vanderbilt University)

August 2014
Abstract
Does Big 4 Consulting Impair Audit Quality?
Ling Lei Lisic
(George Mason University)
Linda A. Myers
(University of Arkansas)
Robert Pawlewicz
(George Mason University)
Timothy Seidel
(Utah State University)

August 2014
Abstract
Patent Trolls
Lauren Cohen
(Harvard Business School, National Bureau of Economic Research)
Umit G. Gurun
(University of Texas at Dallas)
Scott Duke Kominers
(Harvard University)

August 2014
Abstract
Further Examining The Contagion Effect of Low-Quality Audits: The Role of Individual Auditors
Liuchuang Li
(Northwestern PolyTech University)
Baolei Qi
(Xian Jiaotong University)
Gaoliang Tian
(Xian Jiaotong University)
Guochang Zhang
(Hong Kong University of Science and Technology)

August 2014
Abstract
Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management
Mei Feng
(University of Pittsburgh)
Chan Li
(University of Pittsburgh - Accounting)
Sarah E. McVay
(University of Washington - Accounting)
Hollis A. Skaife
(University of California, Davis)

August 2014
Abstract
Auditor Reports, Audit Fees, and CEO Compensation
Yinghong Zhang
(Rensselaer Polytechnic Institute - Lally School of Management)
Chunwei Xian
(Northeastern Illinois University - College of Business and Management)

August 2014
Paper
Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans
Peter Kroos
(University of Amsterdam - Amsterdam Business School)
Mario Schabus
(University of Amsterdam - Amsterdam Business School)
Frank Verbeeten
(University of Amsterdam - Amsterdam Business School)

August 2014
Paper
The Effects of Increased Financial Statement Disclosure Quality on Tax Avoidance: An Examination of SEC Comment Letters
Thomas R. Kubick
(University of Kansas)
Daniel P. Lynch
(University of Wisconsin-Madison)
Michael A. Mayberry
(University of Florida)
Thomas C. Omer
(University of Nebraska)

August 2014
Abstract
MD&A Disclosure and the Firm's Ability to Continue as a Going Concern
William J. Mayew
(Duke University - Fuqua School of Business)
Mani Sethuraman
(Duke University - Fuqua School of Business)
Mohan Venkatachalam
(Duke University - Fuqua School of Business)

August 2014
Paper
Disclosure Tone of the Spin-Off Prospectus and Insider Trading
Wonik Choi, M.A.
(Ohio State University)

July 2014
Abstract
Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions
Hua-Wei Huang
(National Cheng Kung University - College of Management)
Mai Dao
(University of Toledo - College of Business and Innovation)
James M. Fornaro
(State University of New York at Old Westbury - School of Business)

July 2014
Abstract
Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers' Personal Political Orientation and Corporate Tax Avoidance
Dane M. Christensen
(The Pennsylvania State University)
Dan S. Dhaliwal
(University of Arizona - Eller College of Management, Korea University Business School)
Steven Boivie
(Texas A&M University - Mays Business School)
Scott D. Graffin
(University of Georgia - Terry College of Business)

July 2014
Abstract
Bad News and Bank Performance during the 2008 Financial Crisis
Inga Chira
(Oregon State University - College of Business)

July 2014
Abstract
Management's Aggressiveness and Fair Value Accounting: An Examination of Realized and Unrealized Gains and Losses on ASC 820 Level 3 Assets

Robson Glasscock
(Virginia Commonwealth University)



July 2014
Report
Financial Restatement Trends in the United States: 2003-2012
Susan Scholz
(University of Kansas)

July 2014
Paper
The Information Role of Audit Opinions In Debt Contracting
Peter F. Chen
(Hong Kong University of Science & Technology)
Shaohua He
(Lancaster University)
Zhiming Ma
(Peking University)
Derrald Stice
(Hong Kong University of Science & Technology)

June 2014
Paper
Non-Audit Services and Improvements in Clients' Operating Performance and Risk Management
William A. Ciconte III
(University of Florida)
W. Robert Knechel
(University of Florida)
Michael A. Mayberry
(University of Florida)

June 2014
Abstract
The Effect of Restatements on Market Returns Following the Global Financial Crisis
Kyle O'Kane
(Pace University)

June 2014
Abstract
Executive Turnover, Gender, And Earnings Management: An Exploratory Analysis
Emilia Vähämaa
(University of Vaasa, University of Central Florida)

June 2014
Abstract
The Effective Use of the Audit Risk Model at the Account Level
Timothy A. Seidel
(Utah State University)

June 2014
Abstract
Are Chinese ADRs Tainted by the Poor Audit Quality of Reverse Mergers? The Role of Depositary Banks
Al (Aloke) Ghosh
(City University of New York - Baruch College)
Elisabeth Peltier
(Concordia University)

June 2014
Abstract
Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?
Keith Czerney
(University of Illinois at Urbana-Champaign)
Jaime J. Schmidt
(University of Texas at Austin)
Anne Thompson
(University of Illinois at Urbana-Champaign)

June 2014
Abstract
Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?
Jeff P. Boone
(University of Texas at San Antonio - College of Business)
Inder K. Khurana
(University of Missouri-Columbia - Accountancy)
K. K. Raman
(University of Texas at San Antonio - College of Business)

June 2014
Paper
Does Non-Big 4 Local Market Leadership Reduce the Big 4's Competitive Advantage?
Marsha B. Keune
(University of Dayton - School of Business Administration)
Brian W. Mayhew
(University of Wisconsin-Madison - Wisconsin School of Business)
Jaime J. Schmidt
(The University of Texas at Austin - McCombs School of Business)

June 2014
Abstract
Assessing Financial Reporting Risk in the Income Tax Accrual
Preeti Choudhary
(Georgetown University)
Allison Koester
(Georgetown University)
Terry J. Shevlin
(University of California-Irvine)

June 2014
Paper
Research on the Audit Quality Under Financial Constraint
Zilu Shan
(University of Paris)

May 2014
Abstract
Relevant but Delayed Information in Negotiated Audit Fees
Karl Hackenbrack
(Vanderbilt University - Accounting)
Nicole Thorne Jenkins
(University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics)
Mikhail Pevzner
(University of Baltimore - Merrick School of Business)

May 2014
Abstract
Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?
Keith Czerney
(University of Illinois at Urbana-Champaign)
Jaime Schmidt
(University of Texas at Austin)
Anne M. Thompson
(The University of Illinois at Urbana-Champaign)

May 2014
Abstract
IT control deficiencies that affect the financial reporting of companies since the enactment of the Sarbanes Oxley Act
Roosevelt Harper
(Capella University)

May 2014
Paper
Tweaking governance for small companies after Dodd-Frank
James D. Cox
(Duke University - School of Law)

May 2014
Abstract
Measuring Accounting Disclosure Complexity with XBRL
Rani Hoitash
(Bentley University - McCallum Graduate School of Business)
Udi Hoitash
(Northeastern University - D'Amore-McKim School of Business)

May 2014
Abstract
Securitization and Accounting Restatements
Jing Zhang
(McGill University - Desautels Faculty of Management)

May 2014
Abstract
Internal Control Weaknesses and Financial Reporting Fraud
Dain C. Donelson
(University of Texas at Austin - McCombs School of Business)
Matthew Ege
(University of Florida - Fisher School of Accounting)
John M. McInnis
(University of Texas at Austin - Department of Accounting)

May 2014
Abstract
Client Responses to Non-Compliant Audits: An Analysis of Clients Targeted by PCAOB Inspection
Quinn Thomas Swanquist
(University of Tennessee)

May 2014
Abstract
Do Clients Avoid 'Contaminated' Offices? The Economic Consequences of Low Quality Audits
Robert Lowell Whited
(University of Tennessee)

May 2014
Abstract
Abnormal audit delays, earnings quality, and firm value in the US
Sharad Asthana
(University of Texas at San Antonio)

May 2014
Paper
Auditing Standard No. 2 versus Auditing Standard No. 5: Implications for integrated audits and financial reporting quality
Andrew A. Acito
(Michigan State University - Eli Broad College of Business)
Chris E. Hogan
(Michigan State University - Eli Broad College of Business)
Andrew J. Imdieke
(Michigan State University - Eli Broad College of Business)

May 2014
Paper
Audit Committee Responsibilities and Implications for Legal Liability
Chris E. Hogan
(Michigan State University - Eli Broad College of Business)
Jaime J. Schmidt
(The University of Texas at Austin - McCombs School of Business)
Anne M. Thompson
(The University of Illinois at Urbana-Champaign - College of Business)

May 2014
Paper
Do SOX 404 Control Audits and Management Assessments Improve Internal Control System Quality?
Joseph H. Schroeder
(Indiana University - Kelley School of Business)
Marcy L. Shepardson
(Indiana University - Kelley School of Business)

May 2014
Paper
CEO Overconfidence, Corporate Governance, and the Demand for Directors and Officers Insurance
Jeffrey Boles
(Temple University - Fox School of Business)
Yevgeniy Davydov
(Temple University - Fox School of Business)
Jacqueline Volkman-Wise
(Temple University - Fox School of Business)

May 2014
Paper
Are Discretionary Accruals a Good Measure of Audit Quality?
Essam Elshafie
(Northeastern Illinois University)
Emmanuel Nyadroh
(Northeastern Illinois University)

May 2014
Abstract
PCAOB Inspections and Market Repercussions; Is There A Relationship?
Casey J. Wade
(University of New Hampshire)

May 2014
Paper
Does the PCAOB's Remediation Process Promote Audit Report and Financial Statement Reliability?
William L. Buslepp
(Texas Tech University)
Lisa M. Victoravich
(University of Denver)

May 2014
Paper
Does the PCAOB's International Inspection Program Provide Spillover Audit Quality Benefits for Investors Abroad?
Simon Yu Kit Fung
(The Hong Kong Polytechnic University)
K. K. Raman
(University of Texas at San Antonio)
Xindong (Kevin) Zhu
(City University of Hong Kong)

May 2014
Paper
Auditor Choice under Client Information Uncertainty
Chien-Heng Jennifer Chang
(Tamkang University - Department of Accounting)
Ling-Tai Lynette Chou
(National Chengchi University - Department of Accounting)

May 2014
Paper
Are U.S. Cross Listed Chinese Companies Tainted by the Poor Audit Quality of Reverse Mergers? The Role of Depository Banks
Aloke (Al) Ghosh
(City University of New York - Baruch College)
Elisabeth Peltier Wagner
(Concordia University)

May 2014
Paper
Unrecognized Tax Benefits: Disentangling the Effects of Tax Aggressiveness and Financial Reporting Discretion
Wayne Ludlow N. Nesbitt
(University of Georgia)

April 2014
Abstract
Auditor Litigation: Evidence that Revenue Restatements are Determinative
Sebahattin Demirkan
(Suffolk University - Sawyer School of Management)
Ross D. Fuerman
(Suffolk University - Department of Accounting)

April 2014
Abstract
Is Customer Dependency Associated with Supplier's Misstatement Risk and Audit Fees?
Gopal V. Krishnan
(American University ; American University - Kogod School of Business)
Hye Seung (Grace) Lee
(Lehigh University - Department of Accounting)
Panos N. Patatoukas
(University of California, Berkeley - Haas School of Business)

April 2014
Abstract
Do Big 4 Auditors Provide Higher Audit Quality After Controlling for the Endogenous Choice of Auditor?
John Daniel Eshleman
(Oklahoma State University - Accounting)
Peng Guo
(Louisiana State University - Accounting)

April 2014
Paper
The role of audit verification in debt contracting: Evidence from covenant violations
Hui Zhou
(Melbourne Business School)

April 2014
Abstract
Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure
Mahmud Hossain
(American University of Sharjah - College of Business and Management)
Santanu Mitra
(Wayne State University - Department of Accounting, School of Business Administration)
Zabihollah Rezaee
(The University of Memphis - School of Accountancy, Fogelman College of Business and Economics)

April 2014
Abstract
The Relationship between Audit Report Lags and Future Restatements
Alan I. Blankley
(The University of North Carolina)
David N. Hurtt
(Baylor University)
Jason E. MacGregor
(Baylor University)

April 2014
Abstract
The Impact of Forensic Auditors in Corporate Governance
Eyisi A. S.
(University of Nigeria - Accountancy Department)
Ezuwore C. N.
(University of Nigeria - Accountancy Department)

April 2014
Abstract
The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees
Yezen H. Kannan
Duquesne University
Terrance R. Skantz
(The University of Texas at Arlington)
Julia L. Higgs
(Florida Atlantic University.)

April 2014
Paper
Testosterone and Financial Misreporting
Yuping Jia
(Frankfurt School of Finance & Management)
Laurence van Lent
(Tilburg University - CentER and Department of Accountancy)
Yachang Zeng
(Tilburg University - CentER and Department of Accountancy)

April 2014
Abstract
Is Corporate Social Responsibility Priced? Evidence from Audit Pricing
Li Z. Brooks

April 2014
Abstract
Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays
Yunhao Chen, Ph.D.
(Univeristy of Miami)
Antoinette Smith
(Florida International Uniceristy)
Jian Cao
(Florida Atlantic University)
Weidong Xia
(Florida International University)

April 2014
Abstract
Essays on Motivating Investment
J. Reid Cummings
(Kennesaw State University)

April 2014
Paper
Does Institutional Investor Behavior Influence the Market Reaction to Going Concern Audit Reports?
Steven E. Kaplan
(Arizona State University)
Michael Mowchan
(Arizona State University)
Eric Weisbrod
(University of Miami)

April 2014
Abstract
Do Big 4 Auditors Provide Higher Audit Quality After Controlling for the Endogenous Choice of Auditor?
John Daniel Eshleman
(Oklahoma State University - Accounting)
Peng Guo
(Louisiana State University - Accounting)

April 2014
Paper
Do Auditors care about clients' compliance with environmental regulations?
Yue Li
(University of Toronto)
Dan Simunic
(University of British Columbia)
Minlei Ye
(University of Toronto)

April 2014
Paper
CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise
Sudarshan Jayaraman
Todd Milbourn
(Washington University in St. Louis - Olin Business School)

April 2014
Abstract
Analyst coverage, corporate social responsibility, and firm risk
Hoje Jo
(Santa Clara University - Leavey School of Business)
Maretno Harjoto
(Pepperdine University - Graziadio School of Business and Management)

April 2014
Abstract
Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees
Ling Lei Lisic
(George Mason University - Accounting Program)

March 2014
Abstract
Public Equity and Audit Pricing in the United States
Brad Badertscher
(University of Notre Dame)
Bjorn Jorgensen
(London School of Economics)
Sharon Katz
(University of Columbia)
William Kinney
(University of Texas at Austin)

March 2014
Abstract
An investigation of SEC 'Speech GAAP'
Xiaoyan Cheng
(University of Nebraska)
Lei Gao
(State University of New York at Geneseo)
Janice Lawrence
(University of Nebraska)
David Smith
(University of Nebraska)

March 2014
Paper
The Role of Audit Verification in Debt Contracting: Evidence from Covenant Violations
Liangliang Jiang
(Lingnan University - Department of Economics)
Hui Zhou
(University of Melbourne - Melbourne Business School)

March 2014
Abstract
The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms
David N. Herda
(North Dakota State University - College of Business)
Matthew A. Notbohm
(University of North Dakota - College of Business and Public Administration)
Thomas D. Dowdell Jr.
(North Dakota State University - College of Business)

March 2014
Abstract
The Development of Reporting Norms without Explicit Guidance: An Example from Accounting for Gift Cards
Karen Hennes
(University of Oklahoma - Steed School of Accounting)
Kristy Schenck
(Bucknell University - School of Management)

March 2014
Abstract
Proxy Advisor Recommendations on Auditor Ratification: Who is Listening?
Lauren M. Dreher
(University of Arkansas)

March 2014
Abstract
PCAOB Quality Control Inspection Reports and Auditor Reputation
Albert L. Nagy
(John Carroll University - Department of Accountancy)

March 2014
Paper
One size does not fit all: The effect of guidance intended to improve comparability on relevance
Leslie Robinson
(Dartmouth College)
Bridget Stomberg
(University of Georgia)
Erin Towery
(University of Georgia)

March 2014
Abstract
Going Concern Opinion and Cost of Equity
Keval Amin
(Stony Brook University - College of Business)
Jagan Krishnan
(Temple University - Department of Accounting)
Joon Sun Yang
(Sogang University - Accounting)

March 2014
Abstract
Do management reports on internal control over financial reporting improve financial reporting?
Thomas D. Dowdell Jr.
(North Dakota State University - College of Business)
David N. Herdaa
(North Dakota State University - College of Business)
Matthew A. Notbohm
(College of Business and Public Administration)

March 2014
Paper
Does Accounting Quality Influence Product Market Contracting? Evidence from Government Contract Awards
Kai Wai Hui
(Hong Kong University of Science and Technology - Department of Accounting)
Joseph Pacelli
(Cornell University - Samuel Curtis Johnson Graduate School of Management)
P. Eric Yeung
(Cornell University - Samuel Curtis Johnson Graduate School of Management)

March 2014
Paper
Director Connections, Board Appointments, and Director Reputation
DIANE K. DENIS
(University of Pittsburgh - Katz Graduate School of Business)
JONGSUB LEE
(University of Florida - Warrington College of Business Administration)
KWANG J. LEE
(U. S. Securities and Exchange Commission - Division of Economic Risk Analysis)

March 2014
Abstract
Audit Partner Rotation and Financial Reporting Quality
Barri Litt
(Nova Southeastern University)
Divesh Sharma
(Kennesaw State University)
Thuy Simpson
(Grand Valley State University)
Paul Tanyi
(University of Nebraska-Lincoln)

March 2014
Abstract
An investigation of SEC "Speech GAAP"
Xiaoyan Cheng
Lei Gao
Janice Lawrence
David Smith

March 2014
Abstract
Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure
Mahmud Hossaina
(American University of Sharjah - College of Business and Management)
Santanu Mitrab
(Wayne State University - Department of Accounting, School of Business Administration)
Zabihollah Rezaeec
(The University of Memphis - School of Accountancy, Fogelman College of Business and Economics)

February 2014
Abstract
Do Independent Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign?
Keren Bar-Hava
(Hebrew University of Jerusalem)
Sterling Huang
(INSEAD)
Benjamin Segal
(INSEAD)
Dan Segal
(Interdisciplinary Center Herzliya)

February 2014
Abstract
Third-Party Costs of Debt Covenant Violations
Yu Gao
(University of Minnesota)
Mozaffar Khan
(University of Minnesota)
Liang Tan
(George Washington University)

February 2014
Abstract
The Impact of Auditor-Provided Tax Services on Tax Accrual Quality
Preeti Choudhary
(Georgetown University)
Allison Koester
(Georgetown University)
Robert J. Pawlewicz
(George Mason University)

February 2014
Paper
RE-EVALUATING THE EFFECTIVENESS OF AUDITING STANDARD NO. 2: LONGITUDINAL ANALYSIS OF RESTATEMENTS AND THE OUTCOME OF AUDITOR LITIGATION IN LAWSUITS FILED FROM 1996 TO 2009
Sebahattin Demirkan
(Sawyer Business School - Department of Accounting)
Ross D. Fuerman
(Suffolk University - Sawyer Business School, Department of Accounting)

February 2014
Abstract
Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the post-SOX Period
Dan S. Dhaliwal
(University of Arizona - Korea University School of Business)
Phillip T. Lamoreaux
(Arizona State University)
Clive S. Lennox
(Nanyang Technological University)
Landon M. Mauler
(Florida State Univesity)

February 2014
Abstract
Flexible Business Models and Firms' Financial Reporting Practices
Thomas C. Omer
(University of Nebraska at Lincoln - School of Accountancy)
Connie D. Weaver
(Texas A&M University)
Jaron H. Wilde
(University of Iowa - Henry B. Tippie College of Business)

February 2014
Abstract
Does Internal Audit Function Quality Deter Management Misconduct?
Matthew Ege
(University of Florida - Fisher School of Accounting)

February 2014
Paper
Corporate Environmental Risk Exposure and Audit Fees
Yue Li
(University of Toronto)
Dan Simunic
(University of British Columbia)
Minlei Ye
(University of Toronto)

February 2014
Abstract
Assessing the Accuracy of Small Firms' Internal Control Disclosures
Weili Ge
(University of Washington - Michael G. Foster School of Business)
Allison Koester
(Georgetown University)
Sarah E. McVay
(University of Washington)

February 2014
Abstract
Customer-Supplier Relationships and Strategic Disclosures of Litigation Loss Contingencies
Ling Cen
(University of Toronto - Rotman School of Management)
Feng Chen
(University of Toronto - Rotman School of Management)
Yu Hou
(Queen's University - Queen's School of Business)
Gordon Richardson
(University of Toronto - Rotman School of Management)

February 2014
Abstract
The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions
Dirk Black
(Brigham Young University - J. Willard and Alice S. Marriott School of Management)
Ervin L Black Sr
(Brigham Young University - Marriott School of Management)
Theodore E. Christensen
(Brigham Young University - Marriott School of Management)

February 2014
Abstract
Earnings Management around CEO Turnovers
Paul Geertsema
(University of Otago)
David H. Lont
(University of Otago)
Helen Lu
(University of Otago)

February 2014
Paper
The Even-Odd Nature of Audit Committees and Corporate Earnings Quality
Huasheng Gao
(Nanyang Technological University - Nanyang Business School)
Jun Huang
(Shanghai University of Finance and Economics - School of Accountancy)

February 2014
Paper
Shadow Risks and Disasters
Dylan Minor
(Kellogg School of Management, Northwestern University)

February 2014
Abstract
Taxing Audit Markets and Reputation: An Examination of the U.S. Tax Shelter Controversy
John Incardona
(Zayed University)
Yezen Kannan
(Duquesne University)
Ronald Premuroso
(University of Montana - School of Business Administration)
Julia L. Higgs
(Florida Atlantic University)
Ivy Huang
(Queens College)

February 2014
Paper
Investments in Auditing and the Quality of Financial Reporting
Jeff Coulton
(University of New South Wales - Australian School of Business)
Gilad Livne
(University of Exeter Business School)
Angela Pettinicchio
(Bocconi University)
Stephen Taylor
(University of Technology Sydney - UTS Business School)

January 2014
Paper
Repairing Organizational Legitimacy Following IT Material Weaknesses: Executive Turnover IT Expertise, and IT System Overhaul
Jacob Z. Haislip
(University of Arkansas)
Adi Masli
(University of Kansas)
Vernon J. Richardson
(University of Arkansas)
Juan Manuel Sanchez
(Texas Tech University)

January 2014
Abstract
Audit Committee Oversight of Fraud Risk
Robert M. Wilbanks
(Kennesaw State University)

January 2014
Abstract
Public Equity and Audit Pricing in the U.S.
Brad Badertscher
(University of Notre Dame)
Bjorn N. Jorgensen
(University of Colorado at Boulder)
Sharon P. Katz
(Columbia Business School - Accounting, Business Law & Taxation)
William R. Kinney, Jr.
(University of Texas at Austin - Department of Accounting)

January 2014
Abstract
Identifying Unintentional Error in Restatement Disclosures
Louise Hayes
(University of Waterloo - School of Accounting and Finance)

January 2014
Paper
Competition in the Audit Market: Policy Implications
Joseph Gerakos
(University of Chicago - Booth School of Business)
Chad Syverson
(University of Chicago - Booth School of Business and NBER)

January 2014
Abstract
The Effects of Group Audit Oversight on Subsidiary Entity Audits and Reporting
Jeremiah W. Bentley
(Cornell University - S.C. Johnson Graduate School of Management)
Steven M. Glover
(Brigham Young University)
David A. Wood
(Brigham Young University - School of Accountancy)

January 2014
Abstract
Part II of the PCAOB Inspection Report and Audit Quality: Does Remediation of a Firm's Quality Control Criticisms Really Matter?
William L. Buslepp
(Texas Tech University)
Lisa M. Victoravich
(University of Denver)

January 2014
Abstract
Fee Pressure and Audit Quality
Michael Ettredge
(University of Kansas - School of Business)
Chan Li
(University of Pittsburgh)
Elizabeth Emeigh
(University of Kansas)

January 2014
Abstract
Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings
Tamara A Lambert
(Drexel University)
Joseph F Brazel
(North Carolina State University - Department of Accounting)
Keith L Jones
(George Mason University)

January 2014
Abstract
An Analysis of "Little r" Restatements
Christine E. L. Tan
(Fordham University)
Susan M. Young
(Fordham University)

January 2014
Abstract
Audit Firm Rotation - Concerns And Considerations
Kam C. Chan
(Pace University)
Patricia Healy
(Pace University)
Barbara Farrell
(Pace University)

January 2014
Paper
Determinants of Long-Run Effective Tax Rate of China Publicly Listed Companies
Mike Campbell
(Montana State University Billings)
Ying Wang
(Montana State University Billings)

January 2014
Paper
The Information Role of Earnings Quality in Management Forecast Activity
James R. Moon, Jr.
(Florida State University)

January 2014
Paper
Regulatory Oversight and Reporting Incentives: Evidence from SEC Budget Allocations
Terrence Blackburne
(University of Pennsylvania - The Wharton School)

January 2014
Abstract
Issues in Examining the Effect of Auditor Litigation on Audit Fees
Miguel Minutti-Meza
(University of Miami - School of Business Administration)

January 2014
Abstract
Do Director Networks Matter for Financial Reporting Quality? Evidence from Restatements
Thomas C. Omer
(University of Nebraska at Lincoln - School of Accountancy)
Marjorie K. Shelley
(University of Nebraska at Lincoln - School of Accountancy)
Frances M. Tice
(Texas A&M University)

January 2014
Abstract
How Steep is the Audit Learning Curve? Evidence on the Effects of the Timing of Auditor Changes on Audit Quality
Cory A. Cassell
(University of Arkansas)
James C. Hansen
(Weber State University - Goddard School of Business and Economics)
Linda A. Myers
(University of Arkansas)
Timothy A. Seidel
(University of Arkansas)

January 2014
Abstract
CEO Equity Incentives and Audit Fees
Yongtae Kim
(Santa Clara University - Leavey School of Business)
Haidan Li
(Santa Clara University - Leavey School of Business)
Siqi Li
(Santa Clara University - Leavey School of Business)

January 2014
Abstract
Associations, Networks, and Alliances: Equipping Small Audit Firms with Big Resources
Kenneth L. Bills
(Colorado State University)
Lauren M. Dreher
(University of Arkansas)
Linda A. Myers
(University of Arkansas)

January 2014
Abstract
Metro Area Client Bases, Metro Area Auditor Bases, and Client Auditor Choice
Michael Ettredge
(University of Kansas - School of Business)
Matthew Sherwood
(University of Kansas)
Lili Sun
(University of North Texas)

January 2014
Abstract
The Impact of Non-Accelerated Filers and Auditor Switches on Information Risk
Lawrence P. Kalbers
(Loyola Marymount University)
Renee E. Weiss
(Queens College)

January 2014
Paper
Do Client Characteristics Really Drive Big N Quality Differentiation?
Mark DeFond
(University of Southern California)
David H. Erkens
(University of Southern California)
Jieying Zhang
(University of Southern California)

January 2014
Abstract
Should further mergers be allowed? Product differentiation and merger in the external audit market
Yizao Liua
(University of Connecticut)

January 2014
Abstract
Founding Family Ownership and the Selection of Industry Specialist Auditors
Fei Kang
(California Polytechnic University Pomona, Accounting)

January 2014
Abstract
Investor Reaction to the Prospect of Mandatory Audit Firm Rotation
Joseph V. Carcello
(University of Tennessee)
Lauren C. Reid
(University of Tennessee)

January 2014
Abstract
CEO Turnover and Audit Pricing
Hua-Wei Huang , Ph.D.
(National Cheng Kung University)
Robert Parker
(University of New Orleans)
Yun-Chia Yan
(The University of Texas at Brownsville)
Yi-Hung Jerry Lin
(National Cheng Kung University)

January 2014
Abstract
Can I Borrow Your Footnotes? Learning and Network Benefits of Footnote Similarity
Jeff L. McMullin
(Indiana University Bloomington)

January 2014
Abstract
Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers
Dan Amiram
(Columbia Business School)
Zahn Bozanic
(Ohio State University)
Ethan Rouen
(Columbia Business School)

January 2014
Abstract
Audit Rotation; Creative Accounting, Audit Independence And Objectivity
OYADONGHAN KEREOTU JAMES
(Niger Delta University)
EMMANUEL AMAPS LOVEDAY IBANICHUKA, Ph.D
(Niger Delta University)

January 2014
Abstract
The Impact of PCAOB Reports Containing Audit Deficiencies on Non-U.S. Audit Firms: Initial Evidence
Hakjoon Song
(The University of Akron - George W. Daverio School of Accountancy)
Zhongxia Ye
(Kennesaw State University)

January 2014
Paper
SOX after Ten years: A Multidisciplinary Review
John C. Coates IV
(Harvard Law School)
Suraj Srinivasan
(Harvard Law School)

January 2014
Paper
Internal Control Quality and Credit Default Swap Spreads
Dragon Tang
(The University of Hong Kong)
Feng Tian
(The University of Hong Kong)
Hong Yan
(University of South Carolina and Shanghai Advanced Institute of Finance)

Please Sign In

pixel
 
pixel