News 15
The following academic research cites Audit Analytics as a data source.

2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005
August 2015
Abstract
Impact of Auditor and Audit Committee Report Changes on Audit Quality and Costs: Evidence from the United Kingdom
Lauren C. Reid
(University of Pittsburgh - Accounting Group)
Joseph V. Carcello
(University of Tennessee, Knoxville - College of Business Administration)
Chan Li
(University of Pittsburgh)
Terry L. Neal
(University of Tennessee)

July 2015
Abstract
Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees
Kenneth L. Bills
(University of Arkansas)
Lauren M. Cunningham
(University of Tennessee)
Linda A. Myers
(University of Arkansas)

July 2015
Paper
The Revenue and Economic Effects of the Paul-Boxer Plan To Encourage the Repatriation of Foreign-Source Earnings By U.S. Multinational Corporations
Robert J. Shapiro
(Chairman of Sonecon, LLC)
Aparna Mathur
(Resident Scholar at the American Enterprise Institute)

July 2015
Abstract
Audit Quality and Analyst Forecast Accuracy: The Impact of Forecast Horizon and Other Modeling Choices
Yi(Ava) Wu
(University of Sydney)
Mark Wilson
(Australian National University)

July 2015
Abstract
Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence
William J. Read
(Bentley University)
Ari Yezegel
(Bentley University)

June 2015
Abstract
Short sellers’ accusations against Chinese reverse mergers: Information analytics or guilt by association?
Hongqi Liu (Southwestern University of Finance and Economics, Sichuan, China
Baruch College, City University of New York, NY, USA)
Nan Xu (Southwestern University of Finance and Economics, Sichuan, China)
Jianming Ye
(Baruch College, City University of New York, NY, USA
Xiamen University, China)

June 2015
Abstract
The market's response to earnings surprises after first-time going-concern modifications
Bei Dong
(College of Business, University of South Florida)
Dahlia Robinson
(College of Business, University of South Florida)
Michael Robinson
(Sykes College of Business, University of Tampa)

June 2015
Abstract
Does auditor size matter? Evidence from small audit firms
Joseph Comprix
(Whitman School of Management, Syracuse University)
Huichi Huang
(College of Business, Oregon State University)

June 2015
Abstract
External reputational penalties for CEOs and CFOs following information technology material weaknesses
Jacob Z. Haislip
(Binghamton University)
Adi Masli
(University of Kansas)
Vernon J. Richardson
(University of Arkansas)
Marcia Weidenmier Watson
(Mississippi State University)

May 2015
Abstract
An Evaluation of Earnings Management Measures Using a Nonparametric Method: An Emphasis on the Needs of Practitioners
Li Qu
(Florida Atlantic University)

May 2015
Paper
SOX Compliance - Changes Abound Amid Drive for Stability and Long-Term Value
Protiviti

April 2015
Paper
Does the PCAOB Inspection Have an Effect on Audit Fees and Audit Quality?
Elizabeth Schwartzhoff Johnson
(Louisiana State University and
Agricultural and Mechanical College)

April 2015
Paper
Do Client Characteristics Really Drive the Big N Audit Quality Effect?
Dr Mark DeFond
(University of Southern California)
David H. Erkens
(University of Southern California)
Jieying Zhang
(University of Texas at Dallas)

April 2015
Abstract
Financial Fraud Detection Using Vocal, Linguistic and Financial Cues
Chandra S. Throckmorton
(Electrical and Computer Engineering Department, Duke University)
William J. Mayew
(Fuqua School of Business, Duke University)
Mohan Venkatachalam
(Fuqua School of Business, Duke University)
Leslie M. Collins
(Electrical and Computer Engineering Department, Duke University)

April 2015
Paper
Consequences of Audit Office Reputation Shocks Due to Gains and Losses of Major Industry Clients
Jere R. Francis
(Trulaske College of Business
University of Missouri-Columbia)
Mihir N. Mehta
(MIT Sloan & Fox School of Business)
Wanli Zhao
(College of Business
Southern Illinois University)

April 2015
Abstract
The role of internal and external certification mechanisms in seasoned equity offerings
Hardjo Koerniadi
(Department of Finance, Auckland University of Technology)
Chandrasekhar Krishnamurti
(School of Commerce, University of Southern Queensland)
Sie Ting Lau
(Nanyang Business School, Nanyang Technological University)
Alireza Tourani-Rad
(Department of Finance, Auckland University of Technology)
Ting Yang
(Department of Finance, Auckland University of Technology)

April 2015
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)

April 2015
Abstract
A Call to Action: The Securities and Exchange Commission and the Auditing Profession's Public Interest Responsibilities
Joseph V. Carcello1
(University of Tennessee)

April 2015
Paper
Essays in Accounting Regulation and Earnings Management
Yi Liang
(Tepper School of Business - Carnegie Mellon Univesity)

March 2015
Paper
Accounting Class Action Filings and Settlements—2014 Review and Analysis
Cornerstone Research

March 2015
Paper
The Impact of Occupational Community on the Quality of Internal Control
Yingqi Li
(University of Regina, Regina Canada)
Shelagh Campbell
(Lixin Accounting Research Institute, Shanghai Lixin University of Commerce, Shanghai, China)
Junli Yu
(Lixin Accounting Research Institute, Shanghai Lixin University of Commerce, Shanghai, China)
Zhou Zhang
(University of Regina, Regina Canada)

March 2015
Paper
Accounting Misstatements: Prior Period Financial Statement Errors
Stephen Elliott
Bachner University of Redlands

March 2015
Paper
The Effects of Fraud Risk Factors and Client Characteristics on Audit Procedures
Naman K. Desai
(Finance and Accounting Area
Indian Institue of Managment, Ahmedabad
Ahmedabad, Gujarat)

March 2015
Abstract
Do False Financial Statements Distort Peer Firms' Decisions?
Valerie Li
University of Washington Bothell

March 2015
Abstract
Tax Account Misstatements and the PCAOB's Restrictions on Auditors’ Tax Services
Clive S. Lennox
(Nanyang Technological University)

March 2015
Abstract
Does the Perception of Corruption Matter to Investors?
Chen Lin
(The University of Hong Kong - Faculty of Business and Economics)
Micah S. Officer
(Loyola Marymount University - Department of Finance and Computer Information Systems)
Zengyuan Sun
(Xiamen University - Institute for Financial and Accounting Studies)

March 2015
Paper
Audit Firm Tenure, Bank Complexity and Financial Reporting Quality
Brian Bratten
(Von Allmen School of Accountancy
University of Kentucky)
Monika Causholli
(Von Allmen School of Accountancy
University of Kentucky)
Thomas C. Omer
(School of Accountancy
University of Nebraska-Lincoln)

March 2015
Paper
Auditor Fees and Going-Concern Reporting Decisions on Bankrupt Companies: Additional Evidence
William J. Read (Bentley University)

March 2015
Paper
Business Strategy and Internal Control Over Financial Reporting
KATHLEEN A. BENTLEY-GOODE (The University of New South Wales)
NATHAN J. NEWTON (The University of Missouri-Columbia)
ANNE M. THOMPSON (The University of Illinois at Urbana-Champaign)

March 2015
Abstract
Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline
Kam C. Chan
(Lubin School of Business, Pace University, Pleasantville, New York, USA)
Samir El-Gazzar
(Lubin School of Business, Pace University, Pleasantville, New York, USA)
Rudolph A. Jacob
(Lubin School of Business, Pace University, Pleasantville, New York, USA)
Picheng Lee
(Lubin School of Business, Pace University, Pleasantville, New York, USA)

March 2015
Paper
Discretionary Disclosures of Goodwill Slack: Determinants and Consequences
Nicole Thorne Jenkins
(Von Allmen School of Accountancy, Gatton College of Business and Economics, University of
Kentucky)
Mikhail Pevzner
(Merrick School of Business, University of Baltimore)
Suning Zhang
(School of Business, George Mason University)

March 2015
Paper
Auditor Litigation, Audit Office Pricing and Client Acceptance
Yangyang Fan
(University of Pittsburgh)
Chan Li
(University of Pittsburgh)
Nandu Nagarajan
(University of Texas – Arlington)
Jared Smith
(University of Pittsburgh)

February 2015
Abstract
Industry Specialist Auditors, SEO Underpricing, and the Global Financial Crisis
Jongwon Park
(Korea Advanced Institute of Science and Technology (KAIST) - College of Business)
Jaeyoon Yu
(Korea Advanced Institute of Science and Technology (KAIST) - College of Business)

February 2015
Abstract
Audit Committee Incentives and the Resolution of Detected Misstatements
Marsha B. Keune
(University of Dayton)
Karla M. Johnstone
(University of Wisconsin - Madison - Department of Accounting and Information Systems)

February 2015
Abstract
The Effect of Deadline Imposed Time Pressure on Audit Quality
Steven M. Glover
(Brigham Young University)
James C. Hansen
(Weber State University - Goddard School of Business and Economics)
Timothy A. Seidel
(Utah State University)

February 2015
Abstract
Compliance costs and disclosure requirement mandate: Some evidence
Kathy Fogel
(Zinoplex, Inc.)
Rwan El-Khatib
(College of Business, Zayed University)
Nancy Chun Feng
(Sawyer Business School, Suffolk University)
Ciara Torres-Spelliscy
(College of Law, Stetson University)

February 2015
Paper
To Comply or Not to Comply: Understanding the Discretion in Reporting Public Float and SEC Regulations
Feng Gao
(University of Illinois at Chicago)

February 2015
Abstract
Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to be Fair?
Anne M. Wilkins
(University of Tennessee at Chattanooga)
Dana R. Hermanson
(Kennesaw State University)
Jeffrey R. Cohen
(Boston College)

February 2015
Abstract
Executive Equity Risk-Taking Incentives and Audit Service Pricing
Yangyang Chen
(Monash University)
Ferdinand A. Gul
(Monash University)
Madhu Veeraraghavan
(Monash University)
Leon Zolotoy
(University of Melbourne - Melbourne Business School)

February 2015
Abstract
Analysts’ Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control
Mike Qinghao Mao
(Erasmus University Rotterdam)
Yangxin Yu
(City University of Hong Kong)

February 2015
Abstract
The Market Response to Auditor-Provided Distress Signals in First-Time Going Concern Modifications
Linda A. Myers
(University of Arkansas)
Jonathan E Shipman
(University of Arkansas)
Quinn Thomas Swanquist
(Georgia State University)
Robert Lowell Whited
(University of Massachusetts Amherst - Isenberg School of Management ; University of Massachusetts - Amherst)

February 2015
Abstract
Evidence on Contagion in Earnings Management
Simi Kedia
(Rutgers Business School)
Kevin Koh
(Nanyang Technological University (NTU) - Nanyang Business School)
Shivaram Rajgopal
(Emory University - Goizueta Business School)

February 2015
Paper
Audit Committee Oversight of Fraud Risk: The Role of Social Ties and Governance Characteristics
Robert M. Wilbanks
(Tennessee Technological University)
Dana R. Hermanson
(Kennesaw State University)
Vineeta D. Sharma
(Kennesaw State University)

January 2015
Abstract
The Impact of Downward Auditor Changes on Information Risk for Non-Accelerated Filers
Renee Weiss
(Queens College - City University of New York)
Lawrence Kalbers
(Loyola Marymount University)

January 2015
Abstract
Earnings Management to Avoid Delisting from a Stock Market
Ales Cornanic
(Institute of Economic Studies - Charles University in Prague, Czech Republic)
Jiri Novak
(Institute of Economic Studies - Charles University in Prague, Czech Republic)

January 2015
Abstract
Managerial Overconfidence and Audit Fees
Scott Duellman
(Saint Louis University - Department of Accounting)
Helen Hurwitz
(Saint Louis University)
Yan Sun
(Saint Louis University)

January 2015
Abstract
Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?
Der-Fen Huang
(College of Management- Department of Accounting)
Ming-Lei Chang
(Yuan Ze University - College of Management)

January 2015
Abstract
Common Auditors in M&A Transactions
Ye Cai
(Santa Clara University - Leavey School of Business)
Yongtae Kim
(Santa Clara University - Leavey School of Business)
Jong Chool Park
(Old Dominion University)
Hal D. White
(Penn State University)

January 2015
Paper
Industry Accounting Complexity and Earnings Properties: Does Auditor Industry Expertise Matter?
Jere R. Francis
(Trulaske College of Business
University of Missouri-Columbia)
Joshua L. Gunn
(Katz School of Business
University of Pittsburgh)

January 2015
Abstract
Do extant clauses limiting auditor liability impair reporting quality?
Henock Louis
(Pennsylvania State University - Smeal College of Business)
Dahlia Robinson
(University of South Florida)
Michael N. Robinson
(University of Tampa)
Amy X. Sun
(University of Houston)

January 2015
Abstract
Growing Pains: Audit Quality and Office Growth
Kenneth L. Bills
(Colorado State University, Knoxville, TN)
Quinn T. Swanquist
(Georgia State University, Knoxville, TN)
Robert L. Whited
(University of Massachusetts – Amherst, Fort Collins, CO)

January 2015
Abstract
Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?
Pinghsun Huanga
(National Cheng Kung University)
Jun Guob
(Rutgers University at Camden)
Tongshu Mac
(SUNY at Binghamton)
Yan Zhang
(SUNY at Binghamton)

January 2015
Paper
An Integrated Analysis of the Corporate General Counsel’s Impact on Accounting Choices and Legal Risk
Charles G. Ham
(University of Maryland)

January 2015
Paper
Essays in Financial Reporting, Tax, and Politics
Wim Hendrik Petrus Janssen
(University of Amsterdam)

January 2015
Paper
Essays in Corporate Governance
Ian Appel
(University of Pennsylvania)

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