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

2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005
2014 August
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)

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

2014 June
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)

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

2014 May
Abstract
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)

2014 May
Abstract
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)

2014 May
Abstract
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)

2014 May
Abstract
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)

2014 April
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)

2014 April
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)

2014 April
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.)

2014 April
Abstract
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)

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

2014 April
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)

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

2014 April
Abstract
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)

2014 April
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)

2014 April
Abstract
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)

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

2014 April
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)

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

2014 March
Abstract
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)

2014 March
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)

2014 March
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)

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

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

2014 March
Abstract
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)

2014 March
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)

2014 March
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)

2014 March
Abstract
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)

2014 March
Abstract
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)

2014 March
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)

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

2014 March
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)

2014 February
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)

2014 February
Abstract
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)

2014 February
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)

2014 February
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)

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

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

2014 February
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)

2014 February
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)

2014 February
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)

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

2014 February
Abstract
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)

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

2014 February
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)

2014 February
Abstract
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)

2014 January
Abstract
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)

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

2014 January
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)

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

2014 January
Abstract
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)

2014 January
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)

2014 January
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)

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

2014 January
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)

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

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

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

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

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

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

2014 January
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)

2014 January
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)

2014 January
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)

2014 January
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)

2014 January
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)

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

2014 January
Abstract
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)

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

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

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

2014 January
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)

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

2014 January
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)

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

2014 January
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)

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

2014 January
Abstract
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)

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