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 |
December 2017
Abstract
Management Implications of Gender Decision Biases in Financial Markets Contexts: A Systematic Review
Lori A. Cenci
(University of Maryland University College)

December 2017
Abstract
Do the SEC Whistleblower Provisions of Dodd-Frank Deter Aggressive Financial Reporting?
Christine I. Wiedman
(University of Waterloo)
Chunmei Zhu
(University of Waterloo - School of Accounting and Finance)

November 2017
Abstract
Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias?
Yue He
(City University of Hong Kong)
Bing Li
(City University of Hong Kong)
Zhenbin Liu
(Hong Kong Baptist University)
Jeffrey Pittman
(Memorial University of Newfoundland (MNU) - Faculty of Business Administration)

November 2017
Abstract
Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees
Dain C. Donelson
(University of Texas at Austin - McCombs School of Business)
David Folsom
(Lehigh University)
John M. McInnis
(University of Texas at Austin - Department of Accounting)
Richard Mergenthaler Jr.
(University of Iowa - Henry B. Tippie College of Business)
Kyle Peterson
(University of Oregon - Charles H. Lundquist School of Business)

November 2017
Abstract
Nonfinancial Risk Disclosure & the Costs of Private Ordering
Virginia E. Harper Ho
(University of Kansas - School of Law)

November 2017
Abstract
Internal Information Quality and Capital Allocation within Conglomerates
David P. Weber
(University of Connecticut - Department of Accounting)
Kexin Zheng
(University of Connecticut - Department of Accounting)

November 2017
Abstract
Ownership Structure and the Demand for Auditor Quality
Curtis M. Hall
(Drexel University - Bennett S. LeBow College of Business)
Benjamin W. Hoffman
(Kent State University)
Zenghui Liu
(Western Washington University - Accounting)

November 2017
Abstract
Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits
Thomas Bourveau
(Hong Kong University of Science & Technology (HKUST))
Yun Lou
(Singapore Management University)
Rencheng Wang
(University of Melbourne)

November 2017
Abstract
Audit Quality Across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions
Joseph Legoria
(E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA)
Gina Rosa
(Department of Accounting, University of New Orleans, New Orleans, LA 70148, United States)
Jared S.Soileau
(E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA)

November 2017
Paper
Audit Quality Across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions
Joseph Legoria
(E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA)
Gina Rosa
(Department of Accounting, University of New Orleans, New Orleans, LA)
Jared S. Soileau
(E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA)

November 2017
Abstract
How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model
Anastasia A. Zakolyukina
(The University of Chicago Booth School of Business, Chicago, Illinois, United States)

November 2017
Abstract
The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality
Matthew Baugh
(Arizona State University (ASU) - School of Accountancy)
Kyonghee Kim
(Michigan State University)
Kwang J Lee
(Korea Advanced Institute of Science and Technology)

November 2017
Abstract
The Incremental Informativeness of the Sentiment of Conference Calls for Internal Control Material Weaknesses
Ting Sun
(Rutgers, The State University of New Jersey, Newark)

November 2017
Abstract
The Association between Internal Information Quality and State Tax Planning
Stacie Kelley Laplante
(University of Wisconsin - Madison)
Dan Lynch
(University of Wisconsin - Madison - Department of Accounting and Information Systems)
Mary E. Vernon
(University of Wisconsin - Madison)

November 2017
Abstract
Internal Control Weakness, Investment and Firm Valuation
Gady Jacoby
(University of Manitoba, I. H. Asper School of Business)
Yingqi Li
(Shanghai National Accounting Institute, Shanghai, China)
Tianze Li
(University of Manitoba, I. H. Asper School of Business)
Steven Xiaofan Zheng
(University of Manitoba, I. H. Asper School of Business)

November 2017
Abstract
Why Do Clients Choose Nonlocal Auditors?
Nathan Lundstrom
(University of Missouri - School of Accountancy)
Adam S. Yore
(University of Missouri at Columbia - Department of Finance)

November 2017
Abstract
Looking the Part: Does Audit Committee Expertise Reduce the Influence of Superficial Appearances in Auditor Selection and Compensation Decisions?
Matthew Baugh
(Arizona State University (ASU) - School of Accountancy)
Nicholas Hallman
(University of Texas at Austin)
Steven J. Kachelmeier
(University of Texas at Austin - Department of Accounting)

November 2017
Abstract
Some Notes About Financial Accounting Research: Research Methodology, Epistemological Approaches and Practical Implications
Marco Allegrini
(Università di Pisa)
Giulio Greco
(Università di Pisa)

November 2017
Paper
Characteristics of Financial Restatements and Frauds An Analysis of Corporate Reporting Quality from 2000–2014
Fatima Alali
(Mihaylo College of Business and Economics, California State University, Fullerton, Fullerton, Calif)
Sophia I-Ling Wang
(Mihaylo College of Business and Economics, California State University, Fullerton, Fullerton, Calif)

October 2017
Abstract
Client Corruption Culture and External Auditor Monitoring
Tracy Gu
(The University of Hong Kong, Accounting Division, Faculty of Business and Economics)
Xiaoding Liu
(University of Oregon - Department of Finance)

October 2017
Abstract
Does the Threat of Whistleblowing Reduce Accounting Fraud?
Heemin Lee
(Baruch College, City University of New York)

October 2017
Abstract
Product Differentiation, Benchmarking, and Corporate Fraud
Audra L. Boone
(Texas Christian University - M.J. Neeley School of Business)
William David Grieser
(Texas Christian University)
Rachel Li
(Michigan State University)
Parth Venkat
(Securities and Exchange Commission (SEC))

October 2017
Abstract
Examining the Examiners: SEC Effectiveness in Identifying Financial Reporting Errors
Matthew Kubic
(Duke University - Fuqua School of Business)

October 2017
Paper
Bridging the “New GAAP” in Q3: SEC Guidance to Issuers
Catherine Dixon
(Weil, Gotshal & Manges LLP)
Ellen Odoner
(Weil, Gotshal & Manges LLP)
Alicia Alterbaum
(Weil, Gotshal & Manges LLP)

October 2017
Paper
Essays On Politically Connected Firms
Yi Duo
(Business Administration, American University)

October 2017
Abstract
The Effectiveness of SEC Enforcement in Deterring Financial Misconduct
Shiu-Yik Au
(York University - Schulich School of Business)

October 2017
Abstract
Digitalization and High Audit Fees: An Empirical Study Applied to US Firms
Arpine Maghakyan
(Aalto University)

October 2017
Abstract
Audit Quality and Attributes of Management Earnings Forecasts
Yu-Ho Chi
(University of North Caroline at Pembroke Pembroke United States )
David A Ziebart
(University of Kentucky Lexington United States )

October 2017
Paper
The Intellectual Property Holding Company: Tax Use and Abuse from Victoria's Secret to Apple
Jeffrey A Maine
(University of Maine, School of Law)
Xuan-Thao Nguyen
(Indiana University, Robert H. McKinney School of Law)

October 2017
Paper
The Importance of Director External and Internal Social Networks to Stock Price Crash Risk
Xiaohua Fang
(J. Mack Robinson College of Business Georgia State University)
Jeffrey Pittman
(Faculty of Business Administration Memorial University of Newfoundland)
Yuping Zhao
(Department of Accountancy & Taxation C.T. Bauer College of Business University of Houston)

September 2017
Paper
U.S. Worldwide Taxation and Domestic Mergers and Acquisitions
Jeremiah Harris
(Kent State University)
William O’Brien
(The University of Illinois at Chicago)

September 2017
Paper
Related Party Transactions, Investments and External Financing
Avishek Bhandari
(University of Wisconsin - Whitewater)
Mark Kohlbeck
(Florida Atlantic University)
Brian Mayhew
(University of Wisconsin - Madison)

September 2017
Abstract
Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?
Jere R. Francis
(University of Missouri at Columbia)
Nargess Golshan
(University of Missouri at Columbia)
Nicholas Hallman
(University of Texas at Austin)

September 2017
Abstract
CEO/CFO Turnover and Subsequent Remediation of Information Technology Material Weaknesses
Wanyun Li
(Research School of Accounting, The Australian National University, Canberra, ACT, Australia)
Soon-Yeow Phang
(Department of Accounting, Monash University, Caulfield, VIC, Australia)
Shuk Ying Ho
(Research School of Accounting, The Australian National University, Canberra, ACT, Australia)

September 2017
Abstract
Auditor Research
Michael S. Drake
(Brigham Young University - Marriott School)
Phillip T. Lamoreaux
(Arizona State University)
Phillip J. Quinn
(University of Washington - Foster School of Business)
Jacob R. Thornock
(Brigham Young University)

September 2017
Abstract
The Risk of Fraud in Family Firms: Assessments of External Auditors
Gopal Krishnan
(Department of Accountancy, Adamian Academic Center, Bentley University, Waltham, USA)
Marietta Peytcheva
(Department of Accounting, College of Business, and Economics, Lehigh University,Bethlehem, USA)

September 2017
Abstract
The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms
Feng Guo
(University of Kansas)
Thomas R. Kubick
(University of Kansas)
Adi N.S. Masli
(University of Kansas)

September 2017
Abstract
An Examination of the Effects of Change in Committee Chair on Audit Quality
Izhar Haq
(Associate Professor, Long Island University)
Teresa Lang
(Full Professor, Auburn University Montgomery)
Hongkang Xu
(Assistant Professor, University of Massachusetts Dartmouth)

September 2017
Abstract
High Non-GAAP Earnings Predict Abnormally High CEO Pay
Nicholas M. Guest
(Massachusetts Institute of Technology (MIT) - Sloan School of Management)
S.P. Kothari
(Massachusetts Institute of Technology (MIT) - Sloan School of Management)
Robert Pozen
(Massachusetts Institute of Technology (MIT) - Sloan School of Management)

September 2017
Abstract
Corporate Litigation and Debt
Matteo P. Arena
(Marquette University, Milwaukee, WI)

September 2017
Paper
Audit Fee Discounting in the Post-SOX Environment
Albert Nagy
(John Carroll University)
Benjamin W. Ho man
(Kent State University)

September 2017
Abstract
Auditors’ Diversified Experience and Audit Characteristics
Bill Francis
(Lally School of Management Rensselaer Polytechnic Institute)
Qiang Wu
(Lally School of Management Rensselaer Polytechnic Institute)
Ibrahim Siraj
(College of Management Long Island University)

September 2017
Paper
Unfair Labor Practice Charges and Audit Fees
Bill Francis
(Rensselaer Polytechnic Institute Lally School of Management)
Iftekhar Hasan
(Fordham University and Bank of Finland)
Qiang Wu
(Rensselaer Polytechnic Institute Lally School of Management)
Ibrahim Siraj
(Long Island University-Post)

September 2017
Paper
The Influence of Auditor Provided Tax Planning and Tax Compliance Services in the "Tax Transparency Era"
James A. Chyz
(University of Tennessee)
Ronen Gal-Or
(Northeastern University)
Vic Naiker
(Monash University)
Divesh Sharma
(Kennesaw State University)

September 2017
Paper
Internal CEO Approval and External Reporting Quality
Minjie Huang
(University of Louisville)
Adi Masli
(University of Kansas)
Felix Meschke
(University of Kansas)
James P. Guthrie
(University of Kansas)

September 2017
Paper
Third-Party Reaction to Hedge Fund Activism: Auditor’s Perspective
Huimin (Amy) Chen
(Lally School of Management Rensselaer Polytechnic Institute)
Bill B. Francis
(Lally School of Management Rensselaer Polytechnic Institute)
Yinjie (Victor) Shen
(Lally School of Management Rensselaer Polytechnic Institute)
Qiang Wu
(Lally School of Management Rensselaer Polytechnic Institute)

September 2017
Abstract
Audit Deficiency and Auditor Workload: Evidence from PCAOB Triennially Inspected Firms
C Janie Chang
(San Diego State University San Diego United States)
Yan Luo
(San Diego State University San Diego United States)
Linying Zhou
(California State University, San Marcos San Marcos United States)

September 2017
Abstract
Post-SOX Downward Auditor Switches and Their Impacts on the Nonprofit Audit Market
Nancy Chun Feng
(Department of Accounting, Sawyer Business School)
Randal J.Elder
(Department of Accounting & Finance, Bryan School of Business & Economics)

September 2017
Abstract
The Impact of Culture on Internal Control Weaknesses: Evidence from Firms that Cross-List in the U.S
Maria T. Caban-Garcia
(University of South Florida St. Petersburg)
Carmen Rios-Figueroa
(University of Puerto Rico)
Karin A. Petruska
(Youngstown State University)

September 2017
Abstract
Disclosure Effects of the PCAOB Part II Reports
Ifeoma Udeh
(Department of Accounting, Martha and Spencer Love School of Business, Elon University, Elon, North Carolina, USA)

September 2017
Paper
Buying the Verdict
Lauren Cohen
(Harvard Business School and NBER
Umit Gurun University of Texas at Dallas)

September 2017
Paper
Does Auditor Regulatory Oversight Affect Corporate Financing and Investment Decisions?
Nemit Shroff
(Massachusetts Institute of Technology)

September 2017
Abstract
Voice of the Customers: Local Trusting Culture and Consumers’ Whistle-Blowing in the Financial Services Industry
Feng Jiang
(University at Buffalo - School of Management)
Yihui Pan
(University of Utah - Department of Finance)

August 2017
Abstract
Sentiment and Audit Quality
Zhiming Ma
(Peking University)
Liansheng Wu
(Peking University - Guanghua School of Management)
Jieying Zhang
(The University of Texas at Dallas)
Kaitang Zhou
(School of Economics and Management, Wuhan University)

August 2017
Abstract
Auditor Multinational Expertise and Audit Quality
Joshua L. Gunn
(University of Pittsburgh - Katz Graduate School of Business)
Paul N. Michas
(University of Arizona - Eller College of Management)

August 2017
Paper
Patent Success, Patent Holdup and the Structure of Property Rights
Heng Geng
(Victoria University of Wellington)
Harald Hau
(University of Geneva and Swiss Finance Institute)
Sandy Lai
(University of Hong Kong)
August 29, 2017

August 2017
Abstract
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Brandon Gipper
(Stanford University Graduate School of Business)
Luzi Hail
(University of Pennsylvania - The Wharton School)
Christian Leuz
(University of Chicago - Booth School of Business)

August 2017
Paper
Why Do Firms Sell Out? Separating Targets’ Motives from Bidders’ Selection of Targets in M&A
Jenny Zha Giedt
(George Washington University)

August 2017
Abstract
Using Search Engine Technology to Examine Relationship between Going Concern Opinion and Its Financial Distress Metrics
Vikram Desai
(Nova Southeastern University)
Joung W. Kim
(Nova Southeastern University)
Rajendra P. Srivastava
(The University of Kansas)
Renu Desai
(Nova Southeastern University)

August 2017
Abstract
Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature
Dan Amiram
(Columbia Business School - Accounting, Business Law & Taxation)
Zahn Bozanic
(Ohio State University (OSU) - Fisher College of Business)
James D. Cox
(Duke University School of Law)
Quentin Dupont
(University of Washington - Michael G. Foster School of Business)
Jonathan M. Karpoff
(University of Washington - Michael G. Foster School of Business)
Richard G. Sloan
(University of California, Berkeley - Accounting Group; University of Southern California - Leventhal School of Accounting)

August 2017
Paper
Company Stock Price Reactions to the 2016 Election Shock: Trump, Taxes, and Trade
Alexander F. Wagner
(University of Zurich)
Richard J. Zeckhauser
(Harvard University and NBER)
Alexandre Ziegler
(University of Zurich)

August 2017
Abstract
Do Mutual Fund Investors Care about Auditor Quality?
Bradley A. Goldie
(Miami University, Farmer School of Business, Oxford, OH)
Lei Li
(University of Kansas, Lawrence, KS)
Adi Masli
(University of Kansas, Lawrence, KS)

August 2017
Abstract
Shareholder Elections of Audit Committee Members
Ronen Gal-Or
(Northeastern University)
Rani Hoitash
(Bentley University)
Udi Hoitash
(Northeastern University)

August 2017
Abstract
Detecting Financial Restatements Using Data Mining Techniques
Ila Dutta
(University of Ottawa, School of Electrical Engineering and Computer Science and Knowledge Discovery and Data Mining Lab)

Shantanu Dutta
(University of Ottawa, Telfer School of Management)

Bijan Raahemi
(University of Ottawa, Telfer School of Management and Knowledge Discovery and Data Mining Lab)

August 2017
Paper
A Haven by Any Other Name: The Role of Tax Holidays In Corporate Tax Avoidance
Travis Chow
(Singapore Management University)
Jeffrey L. Hoopes
(University of North Carolina at Chapel Hill)
Edward L. Maydew
(University of North Carolina at Chapel Hill)

August 2017
Paper
Investors’ Trust in Companies and Financial Report Misstatements
Sun Rui
(Shanghai Lixin University of Accounting and Finance)

August 2017
Abstract
Identifying Fraud Using Restatement Information
Nourhene BenYoussef
(Faculty of Business Administration, University of Regina, Saskatchewan, Canada)
Saqib Khan
(Faculty of Business Administration, University of Regina, Saskatchewan, Canada)

August 2017
Paper
Audit Committee Expertise: An Examination of the Post-SOX Era
Brandon Szerwo
(University of Washington)

August 2017
Paper
Does Industry-level Information Affect Auditors’ Assessment of Client-level Risk?
David Rosser
(University of Arkansas, Fayetteville)

August 2017
Paper
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence
Decker Barr-Pulliam
(University of Wisconsin-Madison)
Helen L. Brown-Liburd
(Rutgers, The State University of New Jersey)
Kerri-Ann Sanderson
(Bentley University)

July 2017
Paper
Analysts and Hedge Fund Activism
Ryan Flugum
(Department of Finance, Collins College of Business, University of Tulsa)
John S. Howe
(Department of Finance, Trulaske College of Business, University of Missouri)

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
Managerial Ability, Financial Distress and Audit Fees
Ferdinand A. Gul
(Deakin University)
Mehdi Khedmati
(Monash University)
Edwin Lim
(Deakin University)
Farshid Navissi
(Monash University)

July 2017
Paper
Family-Friendly Directors
Ronald C. Anderson
(Temple University)
Mihir N. Mehta
(University of Michigan)
David M. Reeb
(National University of Singapore)
Wanli Zhao
(Southern Illinois University
Renmin University of China)

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)

July 2017
Abstract
Internal Control Material Weakness and Real Earnings Management
Nana Y. Amoah
(Old Dominion University)
Anthony Anderson
(Howard University, School of Business)
Isaac Bonaparte
(Towson University)
Alex P. Tang
(Graves School of Business)

July 2017
Paper
External Monitoring and Returns to Hedge Fund Activist Campaigns
Ryan Flugum
(Collins College of Business, University of Tulsa)
Matthew E. Souther
(Trulaske College of Business, University of Missouri)

July 2017
Paper
Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates
Paul Demeré
(University of Georgia)
Laura Yue Li
(University of Illinois at Urbana-Champaign)
Petro Lisowsky
(University of Illinois at Urbana-Champaign and Norwegian Center for Taxation)
R. William Snyder
(University of Illinois at Urbana-Champaign)

July 2017
Paper
Do Bank Regulation and Supervision Displace Bank Auditing?
Aloke (Al) Ghosh
(Fulbright Distinguished Chair Zicklin School of Business Baruch College, City University of New York)
Henry Jarva
(Assistant Professor Department of Accounting Aalto University School of Business)
Stephen G. Ryan
(Professor of Accounting Stern School of Business, New York University)

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
The Association between IT Material Weaknesses and Earnings Management
William G. Heninger
(Brigham Young University)
Eric N. Johnson
(University of Wyoming)
John R. Kuhn
(Stetson University)

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
Paper
On the Formation of Capital and Wealth
Mordecai Kurz
(Stanford University)

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 Firms as Networks of Offices
Scott E. Seavey
(University of Nebraska - Lincoln)
Michael J. Imhof
(Wichita State University)
Tiffany J. Westfall
(Ball State University)

June 2017
Paper
The Compensation of Executives Based on Non-GAAP Performance Measures: The Effect of Corporate Governance Evidence from the United States of America
Kevin Dercks
(Erasmus School of Economics, Erasmus University Rotterdam)

June 2017
Abstract
Teaching Data Analytics Using ACL
Thomas R. Weirich
(Central Michigan University)
Norbert Tschakert
(Salem State University)
Stephen Kozlowski
(Eastern Illinois 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 Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees, Auditor Conservatism, and Overall 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)

March 2017
Abstract
IT Internal Control Weaknesses and the Market Value of Firms
John R. Kuhn
(Stetson University, DeLand, Florida, USA)
Bonnie Morris
(Duquesne University, Pittsburgh, Pennsylvania, USA)

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)

March 2017
Paper
The Effect of Auditing Standard No.5 on Audit Delay and Audit Fees
Mark Washburn
(H. Wayne Huizenga School of Business and Entrepreneurship Nova Southeastern 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)

January 2017
Paper
On the Labor Market for Chief Financial Officers
Stuart L. Gillan
(Department of Finance Terry College of Business Brooks Hall University of Georgia Athens, GA)
Nga Q. Nguyen
(College of Business Finance Department 328 Straz Hall Marquette University Milwaukee, WI)

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