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

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December 2011
Abstract
The Effect of Corporate Governance on Auditor-Client Realignments
Cory A. Cassell
(University of Arkansas)
Gary Giroux
(Texas A&M University)
Linda A. Myers
(University of Arkansas)
Thomas C. Omer
(Texas A&M University)

December 2011
Abstract
An Exploratory Examination of Auditor Liability Caps
James H. Irving
(College of William and Mary - Mason School of Business)
Jeff L. Payne
(University of Kentucky - Von Allmen School of Accountancy)
Paul L. Walker
(University of Virginia)

December 2011
Abstract
Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions
Beng Wee Goh
(Singapore Management University - School of Accountancy)
Jayanthi Krishnan (Corresponding Auditor)
(Temple University - Fox School of Business)
Dan Li
(Tsinghua University - School of Economics and Management)

December 2011
Paper
Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?
Ed Dehaan
(University of Washington)
Frank Hodge
(University of Washington)
Terry Shevlin
(University of Washington)

December 2011
Abstract
The Governance Role of Private Debt and the Monitoring Role of External Auditors: Evidence from Covenant Violations
Liangliang Jiang
(Lingnan University)
Hui Zhou
(Melbourne Business School)

December 2011
Abstract
Client Supply Chain Relationships, Audit Firm Selection, and Implications for Audit Quality and Pricing
Karla M. Johnstone
(University of Wisconsin - Madison - Department of Accounting and Information Systems)
Chan Li
(University of Pittsburgh)
Shuqing Luo
(National University of Singapore (NUS))

December 2011
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)

November 2011
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)

November 2011
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)

October 2011
Paper
Was It Market Power or Sarbanes-Oxley? An Analysis Using the Workhorse Audit Fee Model and Panel Data Techniques
Lawrance Evans, Jr.
Jeremy Schwartz

October 2011
Abstract
Internal Controls and Accounting Restatements Under Sarbanes-Oxley Regime: A Survey of Literature
Joshua King Obeng-Nyarko
(Leicester Business School, De Montfort University)

October 2011
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)

September 2011
Abstract
How Do Auditors View Managers' Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Mikhail Pevzner
(George Mason University - School of Management)
Partha Sengupta
(George Mason University - Accounting Program)

September 2011
Abstract
Does Audit Committee Industry Expertise Affect the Likelihood of Financial Restatements?
Jeffrey Cohen
(Boston College)
Udi Hoitash
(Northeastern University)
Ganesh Krishnamoorthy
(Northeastern University)
Arnie Wright
(Northeastern University)

September 2011
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)

September 2011
Abstract
The Effect of Accounting Comparability on Earnings Management
Byungcherl Charlie Sohn
(City University of Hong Kong (CityUHK) - Department of Accountancy)

September 2011
Abstract
Intra-Audit Firm Office Changes, Audit Pricing and Accrual Quality
Jamie Diaz
(College of William and Mary)

August 2011
Abstract
Asset Securitizations and Audit Effort
Grant Cullen
(Murdoch University)
Dominic Gasbarro
(Murdoch University)
Gary S. Monroe
(The University of New South Wales)
Greg Shailer
(The Australian National University)
Yu Yu Zhang
(The University of New South Wales)

August 2011
Abstract
Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?
Jonathan D. Stanley
(Auburn University - School of Accountancy)

August 2011
Abstract
Fee Pressure and Audit Quality
Michael Ettredge
(University of Kansas - School of Business)
Chan Li
(University of Pittsburgh)
Elizabeth Emeigh
(University of Kansas)

August 2011
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)

August 2011
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)

August 2011
Abstract
Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404
Lynford E. Graham
Jean C. Bedard
(Bentley University - Department of Accountancy)

July 2011
Abstract
Do stealth restatements convey material information?
Afshad J. Irani
(Washington and Lee University - Williams School of Commerce, Economics and Politics)
Le (Emily) Xu
(University of New Hampshire - Whittemore School of Business and Economics)

July 2011
Abstract
Do Auditors Care about Real Earnings Management in Their Audit Fee Decisions?
Byungcherl Charlie Sohn
(City University of Hong Kong)

June 2011
Abstract
Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
Richard A. Price III
(Rice University - Jesse H. Jones Graduate School of Business)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
David A. Wood
(Brigham Young University - School of Accountancy)

June 2011
Abstract
Does Female Representation on Audit Committees Affect Audit Fees?
Kim Ittonen
(University of Vaasa - Department of Accounting and Finance)
Johanna Miettinen
(University of Vaasa - Department of Accounting and Finance)
Sami Vähämaa
(University of Vaasa)

June 2011
Abstract
Internal Control Material Weaknesses and CFO Compensation
Udi Hoitash
(Rutgers, The State University of New Jersey - Graduate School - Newark)
Rani Hoitash
(Bentley College - Department of Accountancy)
Karla M Johnstone
(University of Wisconsin - Madison - Department of Accounting and Information Systems)

June 2011
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)

June 2011
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)

June 2011
Abstract
SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?
Rebecca Files
(The University of Texas at Dallas)

June 2011
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)

June 2011
Abstract
Financial Restatements: An Analysis Pre-and-Post Sarbanes-Oxley (2000-2009)
Helen M. Roybark
(Radford University - College of Business and Economics)

May 2011
Abstract
Auditor Resignations and Firm Ownership Structure
Samer Khalil
(American University of Beirut - New York Office)
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Gregory M. Trompeter
(Boston College)

May 2011
Abstract
The Litigation Environment of a Firm and its Impact on Financial
Alan D. Crane
(University of Texas at Austin)

May 2011
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)

May 2011
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)

May 2011
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)

May 2011
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)

May 2011
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)

May 2011
Abstract
Perceived Auditor Independence and Audit Litigation: The Role of Auditor-Client Economic Bonding
Jaime Schmidt
(University of Texas at Austin)

April 2011
Abstract
Investors' Perceptions of Auditors' Economic Dependence on the Client - Post-SOX Evidence
Carl W. Hollingsworth
(Clemson University)
Chan Li
(University of Pittsburgh)

April 2011
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)

April 2011
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))

April 2011
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)

March 2011
Abstract
The Incentives for Tax Planning
Chris Armstrong
(University of Pennsylvania - Accounting Department)
Jennifer L. Blouin
(University of Pennsylvania - The Wharton School)
David F. Larcker
(Stanford University - Graduate School of Business)

March 2011
Paper
Internal Control Effectiveness and the Associated Characteristics of U.S. Listed Chinese Firms
Raymond Reed Baker
(The University of Hong Kong)

March 2011
Abstract
Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
William R. Kinney
(University of Texas - McCombs School of Business)

March 2011
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)

March 2011
Abstract
Auditor Monitoring and Dividend Payout Policy
Bradley Lawson
(Texas A&M University - Mays Business School)
Dechun Wang
(Texas A&M University)

March 2011
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)

February 2011
Abstract
The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients
Mark L Defond
(University of Southern California - Leventhal School of Accounting)
Jere R Francis
(University of Missouri at Columbia)
Xuesong Hu
(University of Oregon - Department of Accounting)

February 2011
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)

February 2011
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

January 2011
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)

January 2011
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)

January 2011
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)

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