News 07
The following academic research cites Audit Analytics as a data source.

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December 2007
Paper
Market Reaction to Auditor Switching from Big Four to Smaller Accounting Firms
Hsihui Chang
(Professor and KPMG Endowed Chair Drexel University)
C.S. Agnes Cheng
(Professor and Ourso Distinguished Chair Louisiana State University)
Kenneth J. Reichelt
(Assistant Professor Louisiana State University)

October 2007
Abstract
Regulatory Monitoring Under the Sarbanes-Oxley Act
Cindy R Alexander
(U.S. Securities and Exchange Commission (SEC))
Kathleen Weiss Hanley
(U.S. Securities and Exchange Commission (SEC))

August 2007
Abstract
Can Accruals Quality Explain Auditors' Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change
Partha Sengupta
(George Mason University - Accounting Program)
Min Shen
(George Mason University)

August 2007
Abstract
Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation
Damon M Fleming
(San Diego State University - Accountancy)
Robin N Romanus
(Texas Tech University)

August 2007
Abstract
Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions
Katherine Gunny
(University of Colorado at Boulder - Department of Accounting)
Gopal V Krishnan
(Lehigh University - Department of Accounting)
Tracey Chunqi Zhang
(Singapore Management University - School of Accountancy)

August 2007
Paper
The Effect of Big Four Office Size on Audit Quality
Jere R. Francis
(School of Accountancy University of Missouri-Columbia)
Michael D. Yu
(Department of Accounting Washington State University)

July 2007
Abstract
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
Hollis Ashbaugh Skaife
(University of Wisconsin, Madison - Department of Accounting and Information Systems)
Daniel W Collins
(University of Iowa - Department of Accounting)
William R Kinney Jr
(University of Texas at Austin - Department of Accounting)
Ryan Lafond
(Algert Coldiron Investors, LLC; Massachusetts Institute of Technology (MIT) - Sloan School of Management)

June 2007
Abstract
PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports
Dana R. Hermanson
(Kennesaw State University)
Richard W. Houston
(The University of Alabama)
John C. Rice
(Treasury Analyst with The Kroger Company)

June 2007
Abstract
Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization
Chee Yeow Lim
(Nanyang Technological University (NTU) - Division of Accounting)
Hun-Tong Tan
(Nanyang Technological University (NTU) - Division of Accounting)

May 2007
Abstract
Does Executive Compensation Incentivize Managers to Create Effective Internal Control Systems?
Theresa F Henry
(Seton Hall University - W. Paul Stillman School of Business)
John J Snow
(City University of New York - Stan Ross Department of Accountancy)
Renee E Weiss
(University of St. Thomas)

April 2007
Abstract
Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act
Joseph Canada
(University of Central Florida - Dixon School of Accounting)
J Randel Kuhn Jr
(University of Central Florida - College of Business Administration)
Steve G Sutton
(University of Central Florida - College of Business Administration)

January 2007
Abstract
Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act
Jrani Hoitash
(Suffolk University - Sawyer School of Management)
Udi Hoitash
(Rutgers, The State University of New Jersey - Graduate School - Newark)
Jean C Bedard
(Bentley College - Department of Accountancy)

January 2007
Abstract
Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era
Michael Ettredge
(University of Kansas - School of Business)
Chan Li
(University of Kansas - School of Business)
Susan Scholz
(University of Kansas - School of Business)

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