2011 December
Abstract
|
The Relation of Auditor Tenure to Audit Quality Under IFRS and US-GAAP: A German - U.S. Comparison
Patrick Krauss
(Handelshochschule Leipzig (HHL))
Benedikt Quosigk
(University of Texas at San Antonio)
Henning Zülch
(Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing)
|
2011 December
Abstract
|
Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees
Ling Lei Lisic
(George Mason University - Accounting Program)
|
2011 November
Abstract
|
Private Enforcement of Securities Laws and Financial Reporting Choices
Justin Hopkins
(University of North Carolina (UNC) at Chapel Hill)
|
2011 November
Abstract
|
How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non) Disclosure of Existing Material Weaknesses
Sarah C. Rice
(University of Connecticut)
David P. Weber
(University of Connecticut - Department of Accounting)
|
2011 November
Abstract
|
Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis
Ray Ball
(University of Chicago)
Sudarshan Jayaraman
(Washington University in Saint Louis - Olin Business School)
Lakshmanan Shivakumar
(London Business School)
|
2011 October
Abstract
|
Internal Controls and Accounting Restatements Under Sarbanes-Oxley Regime: A Survey of Literature
Joshua King Obeng-Nyarko
(Leicester Business School, De Montfort University)
|
2011 October
Abstract
|
Audit Committee Characteristics and the Safeguarding of Auditor Independence
Ling Lei Lisic
(George Mason University)
Linda A. Myers
(University of Arkansas)
Jian Zhou
(University of Hawaii at Manoa)
|
2011 October
Abstract
|
Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions
Marshall A. Geiger
(University of Richmond - E. Claiborne Robins School of Business - Economics)
Allen D. Blay
(Florida State University)
|
2011 October
Abstract
|
The Determinants and Costs of Non-Compliance with SEC Reporting Requirements: Evidence from SEC 10-K Comment Letters
Cory A. Cassell
(University of Arkansas)
Lauren M. Dreher
(University of Arkansas, Fayetteville)
Linda A. Myers
(University of Arkansas)
|
2011 September
Abstract
|
Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading
Hollis Ashbaugh Skaife
(University of Wisconsin, Madison - Department of Accounting and Information Systems)
David Veenman
(Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE))
Daniel Wangerin
(Michigan State University)
|
2011 September
Abstract
|
Product Market Competition and Financial Accounting Misreporting
Karthik Balakrishnan
(University of Pennsylvania - Accounting Department)
Daniel A. Cohen
(University of Texas at Dallas - School of Management)
|
2011 September
Abstract
|
Knowledge Spillover or Advocacy Threat – The Case of Auditor Lobbying for Clients
Brian M. Burnett
(Indiana University - Kelley School of Business)
Hui Chen
(University of Colorado at Boulder)
Katherine Gunny
(University of Colorado at Boulder - Department of Accounting)
|
2011 September
Abstract
|
The Effect of Accounting Comparability on Earnings Management
Byungcherl Charlie Sohn
(City University of Hong Kong (CityUHK) - Department of Accountancy)
|
2011 September
Abstract
|
Auditing the Audit Committee: Stakeholder Responses to Audit Committee Ineffectiveness
Jaime J. Schmidt
(University of Texas at Austin)
Stephanie J. Rasmussen
(University of Texas at Arlington)
|
2011 September
Abstract
|
Intra-Audit Firm Office Changes, Audit Pricing and Accrual Quality
Jamie Diaz
(College of William and Mary)
|
2011 August
Abstract
|
Is the Audit Fee Disclosure a Leading Indicator of Clients’ Business Risk?
Jonathan D. Stanley
(Auburn University - School of Accountancy)
|
2011 August
Abstract
|
Fee Pressure and Audit Effort During the 'Great Recession' of 2007-2009
Michael Ettredge
(University of Kansas - School of Business)
Chan Li
(University of Pittsburgh)
Elizabeth Emeigh
(University of Kansas)
|
2011 August
Abstract
|
Beyond the Restatement Decision: The Persistence of Executive Compensation in Explaining Disclosure Transparency Choice
Brian Hogan
(Northeastern University - College of Business Administration)
Gregory A. Jonas
(Case Western Reserve University)
|
2011 August
Abstract
|
Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements
Nathan J. Newton
(Texas A&M University)
Dechun Wang
(Texas A&M University)
Michael S. Wilkins
(Texas A&M University - Department of Accounting)
|
2011 August
Abstract
|
Internal Control Weakness and Board Independence: Evidence from Sox 404 Disclosures
Yangyang Chen
(Monash University - Department of Accounting and Finance)
W. Robert Knechel
(University of Florida - Fisher School of Accounting)
Vijaya B. Marisetty
(RMIT University)
Cameron Truong
(Monash University)
Madhu Veeraraghavan
(Monash University – Department of Accounting and Finance and Corporate Finance Cluster)
|
2011 August
Abstract
|
Asset Securitizations and Audit Effort
Yuyu Zhang
(University of New South Wales (UNSW))
Gary S. Monroe
(University of New South Wales (UNSW) - Australian School of Business)
Dominic Gasbarro
(Murdoch University)
Grant Cullen
(Murdoch University)
Greg Shailer
(Australian National University (ANU))
|
2011 August
Abstract
|
Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404
Lynford E. Graham
Jean C. Bedard
(Bentley University - Department of Accountancy)
|
2011 July
Abstract
|
Accounting Conservatism and Bankruptcy Risk
Gary C. Biddle
(The University of Hong Kong)
Mary L. Ma
(University of Hong Kong; Xiamen University)
Frank M. Song
(University of Hong Kong - School of Economics and Finance)
|
2011 July
Abstract
|
Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions?
Byungcherl Charlie Sohn
(City University of Hong Kong)
|
2011 July
Abstract
|
Firms that Fail to Address PCAOB Quality Control Criticisms Satisfactorily: New Insights on Audit Quality and Going Concern Reports
William L. Buslepp
(Texas Tech University)
Lisa M. Victoravich
(University of Denver)
|
2011 June
Abstract
|
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?
Douglas F. Prawitt
(Brigham Young University)
Nathan Y. Sharp
(Texas A&M University (TAMU) - Department of Accounting)
David A. Wood
(Brigham Young University - School of Accountancy)
|
2011 June
Abstract
|
The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior
Lilian Chan
(University of Hong Kong)
Kevin C. W. Chen
(Hong Kong University of Science and Technology)
Tai-Yuan Chen
(Hong Kong University of Science & Technology (HKUST) - School of Business and Management)
Yangxin Yu
(Australian National University)
|
2011 June
Abstract
|
The Value of Clawbacks
Paquita Y. Davis-Friday
(CUNY-Baruch College)
Abraham N. Fried
(Seton Hall University)
Nicole Thorne Jenkins
(Vanderbilt University - Owen Graduate School of Management)
|
2011 June
Abstract
|
Economic Determinants of the Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts
Anna Bergman Brown
(CUNY Baruch College)
Paquita Y. Davis-Friday
(CUNY-Baruch College)
Lale Guler
(CUNY Baruch College; Texas A&M University - Mays Business School)
|
2011 June
Abstract
|
SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?
Rebecca Files
(The University of Texas at Dallas)
|
2011 June
Abstract
|
Consulting revenue sharing, auditor effort and independence, and the regulation of auditor compensation
Xiaohong Liu and Derek K. Chan
(School of Business
The University of Hong Kong)
|
2011 June
Abstract
|
Short Selling Around Accounting Restatements: When Do Bears Pounce?
Michael S. Drake
(Ohio State University (OSU) - Fisher College of Business)
Linda A. Myers
(University of Arkansas)
Susan Scholz
(University of Kansas - Accounting and Information Systems Area)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
|
2011 June
Abstract
|
Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
Ryan J. Baxter
(Bentley University - Department of Accountancy)
Jean C. Bedard
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Ari Yezegel
(Bentley University - Department of Accountancy)
|
2011 June
Abstract
|
Financial Restatements: An Analysis Pre-and–Post Sarbanes-Oxley (2000–2009)
Helen M. Roybark
(Radford University - College of Business and Economics)
|
2011 May
Abstract
|
Client Engagement Risks and the Auditor Search Period
Samer Khalil
(American University of Beirut - New York Office)
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Kenneth B. Schwartz
(Boston College)
|
2011 May
Abstract
|
Short Interest as a Signal of Audit Risk
Cory A. Cassell
(University of Arkansas)
Michael S. Drake
(Ohio State University (OSU) - Fisher College of Business)
Stephanie J. Rasmussen
(University of Texas at Arlington)
|
2011 May
Abstract
|
Client Engagement Risks and the Auditor Search Period
Samer Khalil
(American University of Beirut - New York Office)
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Gregory M. Trompeter
(Boston College)
|
2011 May
Abstract
|
The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation
Kareen Brown
(University of Waterloo - School of Accounting and Finance)
Jee-Hae Lim
(University of Waterloo - School of Accounting and Finance)
|
2011 May
Abstract
|
The Effect of Voluntary Internal Control Audits on the Cost of Capital
Cory A. Cassell
(University of Arkansas)
Linda A. Myers
(University of Arkansas)
Jian Zhou
(State University of New York at Binghamton - School of Management)
|
2011 May
Abstract
|
Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?
Douglas F. Prawitt
(Brigham Young University)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
David A. Wood
(Brigham Young University - School of Accountancy)
|
2011 May
Abstract
|
Auditor Independence During the 'Great Recession' of 2007-2009
Michael Ettredge
(University of Kansas - School of Business)
Chan Li
(University of Pittsburgh)
Elizabeth Emeigh
(University of Kansas)
|
2011 May
Abstract
|
Perceived Auditor Independence and Audit Litigation: The Role of Auditor-Client Economic Bonding
Jaime Schmidt
(University of Texas at Austin)
|
2011 April
Abstract
|
Unintended Consequences of Accelerated Filings: Are Mandatory Reductions in Audit Delay Associated with Reductions in Earnings Quality?
Tamara A. Lambert
(University of Massachusetts at Amherst)
Keith L. Jones
(George Mason University)
Joseph F. Brazel
(Department of Accounting, Poole College of Management, North Carolina State University)
|
2011 April
Abstract
|
Investors’ Perceptions of Auditors’ Economic Dependence on the Client – Post-SOX Evidence
Carl W. Hollingsworth
(Clemson University)
Chan Li
(University of Pittsburgh)
|
2011 April
Abstract
|
Audit Report Lags after Voluntary and Involuntary Auditor Changes
Paul Tanyi
(Florida International University (FIU) - School of Accounting)
Abhijit Barua
(Florida International University - School of Accounting)
Kannan Raghunandan
(Florida International University (FIU) - School of Accounting)
|
2011 April
Abstract
|
Investor Reactions to PCAOB Inspection Reports
Mona Offermanns
(Maastricht University - Department of Accounting and Information Management)
Erik Peek
(Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM))
|
2011 April
Abstract
|
Target Financial Reporting Quality and M&A Deals That Go Bust
Hollis Ashbaugh Skaife
(University of Wisconsin, Madison - Department of Accounting and Information Systems)
Daniel Wangerin
(University of Wisconsin, Madison - Department of Accounting and Information Systems)
|
2011 April
Abstract
|
Financial Statement Incentives and Benefits of Voluntary Real-Time Tax Audits
Paul J. Beck
(University of Illinois at Urbana-Champaign - Department of Accountancy)
Petro Lisowsky
(University of Illinois at Urbana-Champaign - Department of Accountancy)
|
2011 March
Abstract
|
Restatement Disclosures and Management Earnings Forecast Behavior
Michael Ettredge
(University of Kansas - School of Business)
Ying (Julie) Huang
(University of Louisville)
Weining Zhang
(National University of Singapore (NUS) - Department of Accounting)
|
2011 March
Abstract
|
Audit Research, Practice and Politics in the Classroom
William R. Kinney
(University of Texas - McCombs School of Business)
|
2011 March
Abstract
|
Bringing Darkness to Light: The Influence of Audit Quality and Audit Committee Expertise on Financial Statement Restatement Transparency
Jaime Schmidt
(University of Texas at Austin)
Michael S. Wilkins
(Texas A&M University - Department of Accounting)
|
2011 March
Abstract
|
Auditor Monitoring and Dividend Payout Policy
Bradley Lawson
(Texas A&M University - Mays Business School)
Dechun Wang
(Texas A&M University)
|
2011 March
Abstract
|
CEO Power and SEC Prompted Restatements
Xiaoyan Cheng
(University of Nebraska at Omaha - College of Business Administration)
Lei Gao
(University of Nebraska at Lincoln)
Janice Lawrence
(University of Nebraska at Lincoln)
David B. Smith
(University of Nebraska at Lincoln)
|
2011 March
Abstract
|
Business Strategy, Audit Effort, and Financial Reporting Irregularities
Kathleen A. Bentley
(Texas A&M University)
Thomas C. Omer
(Texas A&M University - Department of Accounting)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
|
2011 February
Abstract
|
Did Accelerated Filing Requirements and Sox Section 404 Affect the Timeliness of 10-K Filings?
Joost Impink
(University of Groningen)
Martien Jan Peter Lubberink
(Lancaster University - Department of Accounting and Finance; University of North Carolina at Chapel Hill - Kenan-Flagler Business School)
Bart Van Praag
(University of Amsterdam - Business School)
David Veenman
(University of Amsterdam - Amsterdam Business School (ABS))
|
2011 February
Abstract
|
Audit Fee Stickiness or it Goes Up Quicker than it Comes Down
Zhizi (Janice) Zhang
(University of Auckland)
Charl De Villiers
(University of Auckland - Department of Accounting and Finance)
David Hay
(University of Auckland - Department of Accounting and Finance)
|
2011 February
Abstract
|
Audit Quality and Accrual Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods
Dennis J. Chambers
(Kennesaw State University)
Jeff L. Payne
(University of Kentucky - Von Allmen School of Accountancy)
|
2011 February
Abstract
|
Investors' Response to Revelations of Prior Uncorrected Misstatements
Thomas C. Omer
(Texas A&M University - Department of Accounting)
Marjorie K. Shelley
(Texas A&M University - Department of Accounting)
Anne Thompson
(Texas A&M University - Department of Accounting)
|
2011 February
Abstract
|
Audit Committee Effectiveness: Perceptions of Public Company Audit Committee Members Post-SOX
Kathleen Hertz Rupley
(Portland State University)
Elizabeth Dreike Almer
(Portland State University - Accounting)
Donna R. Philbrick
|
2011 January
Abstract
|
Managerial Stock Ownership, Analyst Coverage and Audit Fee
Giorgio Gotti
(University of Massachusetts at Boston - Department of Accounting and Finance)
Sam Han
(Korea University Business School)
Julia L. Higgs
(Florida Atlantic University - School of Accounting)
Tony Kang
(Oklahoma State University - School of Accounting)
|
2011 January
Abstract
|
Has SOX Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions?
Jennifer L. Kao
(University of Alberta - Department of Accounting & Management Information Systems)
Yan Li
(NUS)
Wenjun Zhang
(Dalhousie University)
|
2011 January
Abstract
|
Tax Service Fees after the Sarbanes-Oxley Act: Determinants and Relation with Audit Fees
Robert Halperin
(University of Illinois at Urbana-Champaign)
Kam Wah Lai
(Hong Kong Polytechnic University)
|
2011 January
Abstract
|
Why do Firms Restate Repeatedly?
Rebecca Files
(University of Texas at Dallas)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
Anne Thompson
(Texas A&M University - Department of Accounting)
|
Company