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

2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 |
July 2017
Abstract
Should Policy Makers Be Concerned About a Negative Wage Impact of Skilled Immigrants Receiving Advanced Educational Degrees in the U.S.?
Daniel Aobdia
(Northwestern University - Kellogg School of Management)
Anup Srivastava
(Tuck School of Business at Dartmouth)

July 2017
Abstract
The Dark Side of Hedge Fund Activism: Evidence from Employee Pension Plans
Anup Agrawal
(University of Alabama - Culverhouse College of Commerce & Business Administration)
Yuree Lim
(University of Wisconsin - La Crosse)

July 2017
Abstract
Intangible Assets on the Balance Sheet and Audit Fees
Gnanakumar Visvanathan
(School of Business George Mason UniversityFairfax, USA)

June 2017
Abstract
Do Lenders Have Favorite Auditors?
Andrew Bird
(Carnegie Mellon University - Tepper School of Business)
Stephen A. Karolyi
(Carnegie Mellon University - Tepper School of Business)
Thomas G. Ruchti
(Carnegie Mellon University - Tepper School of Business)

June 2017
Abstract
To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice
Kenneth L. Bills
(University of Arkansas)
Matthew Cobabe
(Virginia Tech)
Jeffrey Pittman
(Memorial University of Newfoundland (MNU) - Faculty of Business Administration)
Sarah E. Stein
(Virginia Tech)

June 2017
Abstract
Credit Default Swaps on Corporate Debt and the Pricing of Audit Services
Lijing Du
Towson University - Department of Finance
Adi Masli
University of Kansas - School of Business
Felix Meschke
University of Kansas - Finance Area

June 2017
Paper
SEC Filings, Regulatory Deadlines, and Capital Market Consequences
Eli Bartov
(New York University
Stern School of Business)
Yaniv Konchitchki
(University of California at Berkeley
Haas School of Business)

June 2017
Abstract
Inelastic Labor Markets and Directors’ Reputational Incentives
Chris Armstrong
(University of Pennsylvania - Accounting Department)
John D. Kepler
(University of Pennsylvania - Accounting Department)
David Tsui
(University of Southern California - Marshall School of Business)

June 2017
Abstract
Tainted Executives as Outside Directors
Leah Baer
(University of Colorado at Boulder, Leeds School of Business, Department of Accounting, Students)
Yonca Ertimur
(University of Colorado at Boulder - Department of Accounting)
Jingjing Zhang
(McGill University - Desautels Faculty of Management)

June 2017
Abstract
SEC Comment Letters and Firm Disclosure
Zahn Bozanic
Ohio State University (OSU) - Department of Accounting & Management Information Systems)
J. Richard Dietrich
(Ohio State University)
Bret A. Johnson
(George Mason University)

June 2017
Abstract
Audit Partner Identification: Early Evidence from U.S. Form AP Filings
Jenna J. Burke
(University of Colorado at Denver)
Rani Hoitash
(Bentley University - Department of Accountancy)
Udi Hoitash
(Northeastern University - Accounting Group)

May 2017
Paper
Stock Price Crash Risk and Internal Control Weakness: Presence vs. Disclosure Effect
Jeong-Bon Kim
(School of Accounting and Finance, University of Waterloo, Waterloo, ON, Canada)
Ira Yeung
(Sauder School of Business, University of British Columbia, Vancouver, BC, Canada)
Jie Zhou
(Department of Accounting, California State University, Fullerton, CA, USA)

May 2017
Abstract
Strategic Disclosures of Litigation Loss Contingencies When Customer-Supplier Relationships Are at Risk
Ling Cen
(University of Toronto)
Feng Chen
(University of Toronto and University of Missouri)
Yu Hou
(Queen's University)
Gordon Richardson
(University of Toronto)

May 2017
Abstract
Organized Labor and Audit Fees
Lin Cheng
(University of Arizona)
Santanu Mitra
(ayne State University)
Hakjoon Song
(California State University)

May 2017
Abstract
Non-GAAP Reporting: Evidence from Academia and Current Practice
Dirk E. Black
(Tuck School of Business at Dartmouth)
Theodore E. Christensen
(University of Georgia)
Jack T. Ciesielski Jr.
(R.G. Associates)
Benjamin C. Whipple
(University of Georgia - C. Herman and Mary Virginia Terry College of Business)

May 2017
Abstract
Clawback Provision Adoption, Corporate Governance, and Investment Decisions
Yu Chen PhD
(Shanghai Jiao Tong University, Antai College of Economics and Management, Department of Accounting, Shanghai, China)
Carol E. Vann PhD, CPA
(University of South Alabama, Mitchell College of Business, Department of Accounting, Mobile, AL)

May 2017
Paper
Blockchain Technology: Digitizing the Global Financial System
John Frechette
(Blockchain Technology: Digitizing the Global Financial System. In BSU Honors Program Theses and Projects)

May 2017
Paper
Exploring Revenue Recognition in the Local Community
Taylor A. Forshay
(The College at Brockport, State University of New York)

May 2017
Paper
Corporate Governance: Overview, Case Studies, and Reforms
William O. Fisher
(University of Richmond)

May 2017
Paper
Material Weakness Discovery Lag and Misstatement Risk in a Constrained Control Testing Environment
Christopher Gorham Calvin
(Department of Business Administration
Duke University)

May 2017
Paper
The Impact of Big 4 Consulting on Audit Reporting Lag and Restatements
Michele D. Meckfessel
(Department of Accounting, University of Missouri at Saint Louis, Saint Louis, Missouri, USA)
Drew Sellers
(Department of Accounting, Kent State University, Kent, Ohio, USA)

May 2017
Paper
Sarbanes-Oxley Act Section 404 and Filing Status
Yanwen Wang
(University of New Hampshire)

May 2017
Abstract
Auditor Dismissals: Opaque Disclosures and the Light of Timing
Jeffrey J. Burks
(University of Notre Dame)
Jennifer Sustersic Stevens
(Ohio University)

April 2017
Abstract
Shareholder Proposals on the Auditor–Client Relationship: The Case of Nonaudit Service Purchases
Dana R. Hermanson
(Kennesaw State University)
Dasaratha V. Rama
(Florida International University)
Zhongxia (Shelly) Ye
(The University of Texas at San Antonio)

April 2017
Abstract
An Assessment of the PCAOB's Risk-Based Inspection Program: Are Inspection Findings Generalizable and Do They Improve Audit Quality?
Jared Eutsler
University of North Texas

April 2017
Abstract
The Effect of Restatements on Analyst Behavior
Lin-Hui Yu
(National Taiwan University, Taipei City, Taiwan)
Chunlai Ye
(Texas A&M International University)

April 2017
Abstract
Balance Sheet Conservatism and Audit Reporting Conservatism
Asad Kausar
(Nanyang Technological University)
Clive Lennox
(University of Southern California)

April 2017
Abstract
Measuring Accounting Reporting Complexity with XBRL
Rani Hoitash
(Bentley University)
Udi Hoitash
(Northeastern University)

April 2017
Abstract
Is Operational Control Risk Informative of Financial Reporting Deficiencies?
Alastair Lawrence
(University of California at Berkeley)
Miguel Minutti-Meza
(University of Miami)
Dushyantkumar Vyas
(University of Toronto)

April 2017
Paper
Investor Response to Tax Related SEC Comment Letters
Alexander Edwards
(Rotman School of Management
University of Toronto)
Kenneth J. Klassen
(KPMG Professor of Taxation
School of Accounting and Finance
University of Waterloo)
Karen Pinto
(School of Accounting and Finance
University of Waterloo)

April 2017
Abstract
Is the SEC Captured? Evidence from Comment-Letter Reviews
Jonas Heese
(Harvard Business School)
Mozaffar Khan
(University of Minnesota - Twin Cities - Carlson School of Management)
Karthik Ramanna
(Harvard University - Harvard Business School; University of Oxford - Blavatnik School of Government)

April 2017
Abstract
Estimates and Inferences in Accounting Panel Data Sets: Comparing Approaches
Felix Canitz
(Carl von Ossietzky Universitat Oldenburg Oldenburg Germany )
Panagiotis Ballis-Papanastasiou
(Universitat Bremen Fachbereich 07 Wirtschaftswissenschaft Bremen Germany)
Christian Fieberg
(Bremer Landesbank Bremen Germany ) (Universitat Bremen Fachbereich 07 Wirtschaftswissenschaft Bremen Germany )
Kerstin Lopatta
(University of Oldenburg Oldenburg Germany)
Armin Varmaz
(School of International Business Bremen Germany)
Thomas Walker
(Concordia University Montreal Canada)

April 2017
Paper
Reputation and Corporate Tax Planning: A Moral Licensing View
Yu Bai
(University of Houston)
Gerald J. Lobo
(University of Houston)
Yuping Zhao
(University of Houston)

April 2017
Paper
Discovering the Concealed Benefits of Auditor-Provided Tax Services
Stephan Burggraef
(University of Münster, Institute of Accounting and Taxation)
Christoph Watrin
(University of Münster, Institute of Accounting and Taxation)
Falko Weiß
(University of Münster, Institute of Accounting and Taxation)

April 2017
Abstract
Consequences of Low-Quality Audits for Engagement Partners
Daniel Aobdia
(Northwestern University - Kellogg School of Management)
Reining Petacchi
(Georgetown University - Department of Accounting and Business Law)

March 2017
Paper
The Impact of IFRS Versus U.S. GAAP on Audit Fees and Going Concern Opinions: Evidence from U.S.-Listed Foreign Firms
Lucy Huajing Chen
(Associate Professor of Accounting
Villanova University)
Inder K. Khurana
(Professor of Accounting
University of Missouri-Columbia)

March 2017
Abstract
The Impact of Litigation Risk on Auditor Pricing Behavior: Evidence from Reverse Mergers
Lawrence J Abbott
(University of Wisconsin-Milwaukee)
Katherine Gunny
(University of Colorado Denver)
Troy Pollard
(University of Alabama)

March 2017
Abstract
The Timing of Auditor Hiring: Determinants and Consequences
Angel Arturo Pacheco-Paredes
(Florida International University)
Dasaratha V. Rama
(Florida International University)
Clark M. Wheatley
(Florida International University)

March 2017
Abstract
Auditor Search Periods as Signals of Engagement Risk: Effects on Auditor Choice and Audit Pricing
Vivek Mandea
(California State University, Fullerton, USA)
Myungsoo Son
(California State University, Fullerton, USA)
Hakjoon Song
(California State University, Dominguez Hills, USA)

March 2017
Abstract
The CDS Market Reaction to Restatement Announcements
Lijing Du
(College of Business and Economics, Towson University, Towson)

March 2017
Abstract
The Effect if Ambiguity in an Auditing Standard on Auditor Independence: Evidence from Nonaudit Fees and SOX 404 Opinions
Chan Li
(Katz School of Business, University of Pittsburgh, United States)
K.K. Raman
(College of Business, University of Texas at San Antonio, United States)
Lili Sun
(College of Business Administration, University of North Texas, United States)
Da Wu
(College of Business Administration, University of North Texas, United States)

March 2017
Abstract
Client-based Measure of the Audit Office Reputation
Sharad Asthana
(Department of Accounting, College of Business, University of Texas at San Antonio, TX)
Rachana Kalelkar
(Department Accounting, School of Business Administration, University of Houston-Victoria, TX)

March 2017
Abstract
The Effect of Managerial Stock Ownership on the Relationship Between Material Internal Control Weaknesses and Audit Fees
Santanu Mitra
(Wayne State University Detroit United States)
Bikki Jaggi
(Rutgers University New Brunswick New Brunswick United States)
Talal Al-Hayale
(University of Windsor Odette School of Business Windsor Canada)

March 2017
Paper
Competitive Rivalry in Audit Markets
Simon Dekeyser
(KU Leuven Faculty of Economics and Business
Leuven)
Ann Gaeremynck
(KU Leuven Faculty of Economics and Business
Leuven)
W. Robert Knechel
( KU Leuven
Faculty of Economics and Business; University of Florida
|Fisher School of Accounting, FL)
Marleen Willekens
( KU Leuven
Faculty of Economics and Business; BI Norwegian Business School,
Oslo, Norway)

March 2017
Paper
Measuring Financial Reporting Fraud Using Public and Private Enforcement
Dain C. Donelson
(University of Texas at Austin)
Antonis Kartapanis
(University of Texas at Austin)
John McInnis
(University of Texas at Austin)
Christopher G. Yust
(Texas A&M University)

March 2017
Paper
Financial Reporting Quality: A Literature Review
Dr. Siriyam Kanthi Herath
(Associate Professor in Accounting
School of Business Administration
Clark Atlanta University)
Norah Albarqi
(Master of Accounting Program
School of Business Administration
Clark Atlanta University)

February 2017
Paper
The Changing Landscape of Auditor Litigation and its Implications for Audit Quality
Colleen Honigsberg
(Stanford Law School)
Shivaram Rajgopal
(Columbia Business School)
Suraj Srinivasan
(Harvard Business School)

February 2017
Paper
The Effect of Office-Level Factors on Audit Quality
William Floyd
(Pluribus Labs)
Maureen McNichols
(Stanford University)
Patricia C. O'Brien
(University of Waterloo)
Rimmy E. Tomy
(University of Chicago)

February 2017
Paper
Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, and Turnover Intentions Among Internal Auditors
Toccara Jeneshia Lee
(Walden University)

February 2017
Abstract
Restatements and Accounting Quality: A Comparison Between IFRS and US-GAAP
Samir M El-Gazzar
(Pace University New York United States )
Philip M Finn
(Pace University New York United States )

January 2017
Abstract
Financial Reporting Quality and Auditor Locality Contagion
Jamie Diaz
(College of William & Mary)
Gregory W. Martin
(University of North Carolina at Charlotte)
Wayne Thomas
(University of Oklahoma)

January 2017
Abstract
Changes in Audit Quality under Auditing Standard No. 5
Michelle Draeger
(Oklahoma State University)
Don Herrmann
(Oklahoma State University)
Bradley P. Lawson
(Oklahoma State University)

January 2017
Abstract
Fixed Costs, Audit Production, and Audit Markets: Theory and Evidence
Tracy Gu
(The University of Hong Kong, Faculty of Business and Economics)
Dan A. Simunic
(University of British Columbia (UBC) - Sauder School of Business)
Michael T. Stein
(University of Oregon - Department of Accounting)

January 2017
Abstract
Internal Control and Operational Efficiency
Qiang Cheng
(Singapore Management University)
Beng Wee Goh
(Singapore Management University - School of Accountancy)
Jae B. Kim
(Singapore Management University)

January 2017
Abstract
Do Family Firms Purchase More Nonaudit Services than Non-Family Firms?
Fei Kang
(Assistant Professor in Accounting, California State Polytechnic University)

January 2017
Abstract
Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality
Kathleen A. Bentley-Goode
(UNSW Australia)
Nathan J. Newton
(University of Missouri-Columbia)
Anne M. Thompson
(The University of Illinois at Urbana-Champaign)

January 2017
Abstract
Auditor Reverse Merger Expertise: Evidence from Chinese Reverse Merger Companies
Juan Mao
(University of Texas at San Antonio)
Jennifer Yin
(University of Texas at San Antonio)

January 2017
Abstract
SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements
Yuping Zhao
(University of Houston)
Jean C. Bedard
(Bentley University)
Rani Hoitash
(Bentley University)

January 2017
Abstract
What Are the Costs of Admitting Mistakes for Foreign Firms?
Weili Ge
(Michael G. Foster School of Business
University of Washington)
Dawn Matsumoto
(Michael G. Foster School of Business
University of Washington)
Emily Jing Wang
(Sauder School of Business
The University of British Columbia)
Jenny Li Zhang
(Sauder School of Business
The University of British Columbia)

January 2017
Abstract
A Survey of Litigation in Corporate Finance
Matteo P. Arena
(Marquette University)
Stephen P. Ferris
(University of Missouri at Columbia - Department of Finance)

January 2017
Abstract
Executive Tournament Incentives and Audit Fees
David B. Bryan
(The University of North Florida, United States)
Terry W. Mason
(Kansas State University, United States)

January 2017
Abstract
Big Data and Analytics in the Modern Audit Engagement: Research Needs
Deniz Appelbaum
(Rutgers, the State University of New Jersey, Newark)
Alexander Kogan
(Rutgers, the State University of New Jersey, Newark)
Miklos A. Vasarhelyi
(Rutgers, the State University of New Jersey, Newark)

January 2017
Abstract
Do Voluntary Clawback Adoptions Curb Overinvestment?
Yu-Chun Lin
(Department of Finance, Shih Hsin University, Taipei City, Taiwan (R.O.C.))

January 2017
Abstract
Effect of Audit and Compensation Committee Membership Overlap on Audit Fees
Rachana Kalelkar
(University of Houston-Victoria Sugar Land United States)

January 2017
Paper
Auditor-Induced Accounting Comparability and Earnings Quality
G.M. Muller
(Erasmus University Rotterdam School of Economics
Department)

January 2017
Abstract
The Contextual Nature of the Association Between Managerial Ability and Audit Fees
Yutao Li
(University of Lethbridge Lethbridge Canada )
Yan Luo
(San Diego State University San Diego United States )

January 2017
Paper
Risk Fact or Fiction: The Information Content of Risk Factor Disclosure
Maclean Gaulin
(Jesse H. Jones Graduate School of Business
Rice University)

January 2017
Paper
The Real Effects of SOX Section 404: Evidence from Corporate Innovation
Huasheng Gao
(Nanyang Business School
Nanyang Technological University)
Jin Zhang
(Nanyang Business School
Nanyang Technological University)

January 2017
Paper
How Does International Earnings Smoothing Vary with Managerial Ability?
Peter Demerjian
(University of Washington)
Melissa Lewis-Western
(Brigham Young University)
Sarah McVay
(University of Washington)

January 2017
Paper
The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing
Jung Eun Park
(Louisiana State University and Agricultural and Mechanical College)

January 2017
Abstract
The Impact of Accelerated Filing Requirements on Meeting Audit Report Deadlines
Magdy Farag
(California State Polytechnic University, Pomona Pomona United States )

January 2017
Paper
Vulture Funds and the Fresh Start Accounting Value of Firms Emerging from Bankruptcy
Miles Gietzmann
(University of Bocconi, Italy)
Helena Isidro
(ISCTE-IUL Instituto Universitário de Lisboa, Portugal)
Ivana Raonic
(Cass Business School, City, University of London, UK)

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