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

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December 2012
Abstract
Why Higher Levels of Auditor-Provided Tax Services Lower the Likelihood of Restatements
Kevin A. Diehl

December 2012
Abstract
Consequences of Material Weaknesses in Tax-Related Internal Controls for Financial Reporting and Earnings Management
Cristi A. Gleason
(University of Iowa - Department of Accounting)
Morton Pincus
(University of California, Irvine)
Sonja O. Rego
(University of Iowa - Henry B. Tippie College of Business)

December 2012
Abstract
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
Petro Lisowsky
(University of Illinois at Urbana-Champaign - Department of Accountancy)
Leslie A. Robinson
(Dartmouth College - Tuck School of Business)
Andrew Schmidt
(Columbia University - Accounting)

December 2012
Abstract
Valuation of Takeover Targets and Auditor Quality
Lasse Niemi
(Aalto University - School of Economics)
Hannu Tapani Ojala
(Aalto University - Aalto University School of Economics)
Tomi Tapani Seppala
(Aalto University School of Business)

December 2012
Abstract
Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines
Lisa Bryant-Kutcher
(Colorado State University - Department of Accounting)
Emma Y. Peng
(Fordham University - Accounting Area)
David P. Weber
(University of Connecticut - Department of Accounting)

December 2012
Abstract
A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period
Jeffrey R. Casterella
(Colorado State University)
Rosemond Desir
(Colorado State University)
Julia Kokina
(The University of Texas at El Paso)

December 2012
Abstract
Do Second Tier Auditors Provide First Tier Quality?
Quinn Thomas Swanquist
(University of Tennessee, Knoxville - College of Business Administration)
Jonathan Shipman
(University of Tennessee, Knoxville - College of Business Administration)
Robert Lowell Whited
(University of Tennessee, Knoxville - College of Business Administration)

December 2012
Abstract
Collateral Damage: Audit Quality and Office Growth
Robert Lowell Whited
(University of Tennessee, Knoxville - College of Business Administration)
Quinn Thomas Swanquist
(University of Tennessee, Knoxville - College of Business Administration)

December 2012
Abstract
Does corporate tax aggressiveness influence audit pricing?
MICHAEL P. DONOHOE
(University of Illinois at Urbana-Champaign)
W. ROBERT KNECHEL
(University of Florida)

December 2012
Abstract
PCAOB Inspection Reports and Audit Quality
Katherine Gunny
(University of Colorado at Boulder - Department of Accounting)
Tracey Chunqi Zhang
(Singapore Management University - School of Accountancy)

November 2012
Abstract
Restatement Disclosures and Management Earnings Forecasts
Michael Ettredge
(University of Kansas - School of Business)
Ying (Julie) Huang
(University of Louisville)
Weining Zhang
(National University of Singapore (NUS) - Department of Accounting)

November 2012
Abstract
Auditor-Provided Non-Audit Services and Audit Effectiveness and Efficiency: Evidence from pre- and post-SOX Audit Report Lags
W Robert Knechel
(University of Florida)
Divesh S Sharma
(Florida International University)

October 2012
Abstract
Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?
Liangliang Jiang
(Lingnan University)
Hui Zhou
(Melbourne Business School)

October 2012
Abstract
Revisiting the Effects of Industry Expertise on Audit Pricing
John Goodwin
(Sabanci University)
Donghui Wu
(The Chinese University of Hong Kong)

October 2012
Abstract
Diversification by the Audit Office and Its Impact on Audit Quality
Sharad Asthana
(University of Texas-San Antonio)

September 2012
Abstract
The Impact of Internal Audit Function Quality and Contribution on Audit Delays
Mina Pizzini
(Southern Methodist University)
Shu Lin
(California State University, Fresno - Craig School of Business)
Mark E. Vargus
(University of Texas at Dallas - Department of Accounting & Information Management)
Douglas E. Ziegenfuss
(Old Dominion University - College of Business & Public Administration)

September 2012
Abstract
Some Observations about SOX 404(b) Control Process Audits
William R. Kinney, Jr.
(University of Texas at Austin - Department of Accounting)
Roger D. Martin
(University of Virginia - McIntire School of Commerce)
Marcy L. Shepardson
(Indiana University Bloomington - Department of Accounting)

September 2012
Abstract
Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry
Brian Bratten
(University of Kentucky - Von Allmen School of Accountancy)
Monika Causholli
(University of Kentucky)
Linda A. Myers
(University of Arkansas)

September 2012
Abstract
Tax Internal Control Quality: The Role of Auditor-Provided Tax Services
Lisa De Simone
(University of Texas at Austin - Department of Accounting)
Matthew Ege
(University of Texas)
Bridget Stomberg
(University of Texas at Austin)

August 2012
Abstract
Home Country Investor Protection, Ownership Structure and Cross-listed Firms' Compliance with SOX-mandated Internal Control Deficiency Disclosures
Guojin Gong
(Pennsylvania State University - Smeal College of Business)
Bin Ke
(Pennsylvania State University - Smeal College of Business)
Yong Yu
(University of Texas at Austin - McCombs School of Business)

August 2012
Abstract
The Effect of Corporate Governance Reform on Financial Reporting Fraud
Dain C. Donelson
(University of Texas at Austin - McCombs School of Business)
John M. McInnis
(University of Texas at Austin - Department of Accounting)
Richard Mergenthaler Jr.
(University of Iowa - Henry B. Tippie College of Business)

August 2012
Abstract
Office Size of Big 4 Auditors and Client Restatements
Jere R. Francis
(University of Missouri at Columbia)
Paul N. Michas
(University of Arizona - Eller College of Management)
Michael D. Yu
(Washington State University - Department of Accounting)

August 2012
Abstract
Trust and Financial Reporting Quality
Jace Garrett
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Douglas F. Prawitt
(Brigham Young University)

August 2012
Abstract
Reply to Karpoff et al. (2012), 'A Critical Analysis of Databases Used in Financial Misconduct Research'
Michael Pakaluk
(Ave Maria University)

August 2012
Paper
Client Conservatism and Auditor-Client Contracting
Yoonseok ZANG
(Singapore Management University)
Chee Yeow LIM
(Singapore Management University)
Mark DEFOND
(University of Southern California)

July 2012
Paper
Economic consequences of SFAS 142 goodwill write-offs
Henry Jarva
(University of Oulu - Oulu Business School)

July 2012
Abstract
Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
Ryan J. Baxter
(Bentley University - Department of Accountancy)
Jean C. Bedard
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Ari Yezegel
(Bentley University - Department of Accountancy)

July 2012
Abstract
The Association Between Changes in Auditor Provided Tax Services and Long-Term Corporate Tax Avoidance
Brian Hogan
(Northeastern University - College of Business Administration)
Tracy Noga
(Bentley University)

July 2012
Abstract
Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines
Lisa Bryant-Kutcher
(Colorado State University)
Emma Yan Peng
(Fordham University)
David P. Weber
(University of Connecticut)

July 2012
Abstract
The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls
Jacqueline S. Hammersley
(University of Georgia - J.M. Tull School of Accounting)
Linda A. Myers
(University of Arkansas)
Jian Zhou
(SUNY at Binghamton - School of Management)

July 2012
Abstract
SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms
Raymond Reed Baker
(University of Hong Kong)
Gary C. Biddle
(The University of Hong Kong)
Neale G. O'Connor
(NUS Business School)

July 2012
Abstract
Differential SOX Regulation Regimes and ICFR Disclosure Quality
Hsien-Lian Chiu
(National Chengchi University (NCCU) - Department of Accounting)
Ling-Tai Lynette Chou
(National Chengchi University (NCCU) - College of Commerce)

June 2012
Abstract
Short Selling Around Restatement Announcements: When Do Bears Pounce?
Michael S. Drake
(Ohio State University (OSU) - Fisher College of Business)
Linda A. Myers
(University of Arkansas)
Susan Scholz
(University of Kansas - Accounting and Information Systems Area)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)

June 2012
Abstract
The Valuation Impact of SEC Enforcement Actions on Non-Target Foreign Firms
Roger Nelson Silvers
(University of Massachusetts)
Pieter T. Elgers
(University of Massachusetts)

June 2012
Abstract
Reputation Penalties for Poor Monitoring of Executive Pay: Evidence from Option Backdating
Yonca Ertimur
(Duke University)
Fabrizio Ferri
(NYU - Stern School of Business)
David Maber
(University of Southern California)

June 2012
Abstract
IT Control Weakness and Company Financial Health
Manju Ahuja
(University of Louisville - Department of Computer Information Systems)
Randy Kuhn
(University of Louisville)
John M. Mueller
(University of Louisville)

June 2012
Abstract
The Sarbanes-Oxley Act and Corporate Investment: New Evidence from a Natural Experiment*
Ana Albuquerque
(Boston University)
Julia L. Zhu
(Boston University)

May 2012
Abstract
Did Accelerated Filing Requirements and Sox Section 404 Affect the Timeliness of 10-K Filings?
Joost Impink
(University of Groningen)
Martien Jan Peter Lubberink
(Lancaster University - Department of Accounting and Finance; University of North Carolina at Chapel Hill - Kenan-Flagler Business School)
Bart Van Praag
(University of Amsterdam - Business School)
David Veenman
(University of Amsterdam - Amsterdam Business School (ABS))

May 2012
Abstract
Pro Forma Disclosures, Audit Fees, and Auditor Resignations
Long Chen
(George Mason University)
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Mikhail Pevzner
(George Mason University - School of Management)

May 2012
Abstract
Counterparty Responses to Managerial Overconfidence
Paul Hribar
(The University of Iowa - Tippie College of Business)
Jaewoo Kim
(The University of Iowa - Tippie College of Business)
Ryan Wilson
(The University of Iowa - Tippie College of Business)
Holly Yang
(University of Pennsylvania - The Wharton School)

May 2012
Abstract
Accounting Comparability, Audit Effort and Audit Outcomes
Hongbo Zhang
(Louisiana State University - The Department of Accounting)

April 2012
Abstract
Pricing Audit- and Non-Audit Services for Strategic Alliances: An Incomplete Contract Perspective
Sebahattin Demirkan
(Suffolk University - Sawyer School of Management)
Nan Zhou
(State University of New York at Binghamton - School of Management)

April 2012
Paper
Information Technology Material Weaknesses and Corporate Governance Changes
Jacob Z. Haislip
(University of Arkansas)
Adi Masli
(University of Kansas)
Vernon J. Richardson
(University of Arkansas)
Juan Manuel Sanchez
(University of Arkansas)

April 2012
Abstract
Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors
Anne M. Wilkins
(Kennesaw State University)

April 2012
Paper
Auditing the audit committee: A study of shareholders' and boards' efforts to hold audit committee members accountable
Stephanie J. Rasmussen
(The University of Texas at Arlington)
Jaime J. Schmidt
(The University of Texas at Austin)

April 2012
Paper
The Impact of Auditing Oversight, Legal Environment, Regulation and Disclosure on Audit Effort: An Examination of ADR Firm Audit Fees*
Scott N Bronson
(University of Kansas)
Aloke (Al) Ghosh
(Baruch College, City University of New York)
Chris E Hogan
(Michigan State University)

April 2012
Abstract
Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
Li Zheng Brooks
(Louisiana State University)
C.S. Agnes Cheng
Kenneth J. Reichelt

March 2012
Abstract
Business Strategy, Financial Reporting Irregularities, and Audit Effort
Kathleen A. Bentley
(Texas A&M University)
Thomas C. Omer
(Texas A&M University - Department of Accounting)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)

March 2012
Abstract
Target Financial Reporting Quality and M&A Deals That Go Bust
Hollis Ashbaugh Skaife
(University of Wisconsin, Madison - Department of Accounting and Information Systems)
Daniel Wangerin
(University of Wisconsin, Madison - Department of Accounting and Information Systems)

March 2012
Abstract
Decision Usefulness and Accelerated Filing Deadlines
Jeffrey T. Doyle
(Utah State University - Jon M. Huntsman School of Business)
Matthew J. Magilke
(Claremont McKenna College - Robert Day School of Economics and Finance)

March 2012
Abstract
Issues and Challenges of Shari'ah Audit in Islamic Financial Institutions: A Contemporary View
Hisham Yaacob
(University of Brunei Darussalam)

March 2012
Abstract
The Contagion Effect of Low-Quality Audits
Jere R. Francis
(University of Missouri-Columbia - School of Accountancy)
Paul N. Michas
(University of Arizona - Eller College of Management)

March 2012
Paper
Internal Control Weaknesses in the Market for Corporate Control: Disclosure vs. Propensity
Masako Darrough
Rong Huang
Emanuel Zur
(Baruch College, City University of New York)

March 2012
Abstract
Clawback Provisions
Ilona Babenko
(Arizona State University)
Benjamin Bennett
(Arizona State University)
John M. Bizjak
(Texas Christian University)
Jeffrey L. Coles
(Arizona State University (ASU) - Finance Department)

March 2012
Paper
De La Qualite Compatable : Mesure Et Enjeux
Jean-François Casta
(Université Paris-Dauphine)
Hervé Stolowy
(HEC Paris)

March 2012
Abstract
Creditors' Expected Recovery and Internal Control Quality: Evidence from Credit Default Swaps*
Dragon Yongjun Tang
(The University of Hong Kong)
Feng Tian
(The University of Hong Kong)
Hong Yan
(Shanghai Advanced Institute of Finance and University of South Carolina)

March 2012
Paper
Pricing And Quality Of Initial Audit Eengagements
Srinivasan Sankaraguruswamy
(National University of Singapore - School of Business)
Scott Whisenant
(University of Houston - Bauer College of Business)
Michael Willenborg
(University of Connecticut - School of Business)

March 2012
Abstract
The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
Brian Bratten
(University of Kentucky - Von Allmen School of Accountancy)
Lisa Milici Gaynor
(University of South Florida - School of Accountancy)
Linda S. McDaniel
(University of Kentucky - Von Allmen School of Accountancy)
Norma R. Montague
(Wake Forest University - Schools of Business)
Gregory E. Sierra
Southern Illinois University Edwardsville)

February 2012
Abstract
The Effect of Internal Control Deficiencies on the Usefulness of Earnings in Executive Compensation
Kareen Brown
(University of Waterloo - School of Accounting and Finance)
Jee-Hae Lim
(University of Waterloo - School of Accounting and Finance)

February 2012
Paper
SEC Enforcement of Foreign Firms: Is Bonding Really a Myth?
Roger Silvers
(University of Massachusetts)

February 2012
Abstract
Auditors and the Post-2002 Litigation Environment
Ross D. Fuerman
(Suffolk University - Department of Accounting)

February 2012
Abstract
Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Gnanakumar Visvanathan
(George Mason University - Accounting Program)
Wei Yu
(University of Tennessee - Department of Accounting and Information Management)

January 2012
Abstract
Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis
Elizabeth Carson
(University of New South Wales)
Neil L. Fargher
(Australian National University)
Marshall A. Geiger
(University of Richmond - E. Claiborne Robins School of Business)
Clive S. Lennox
(Nanyang Technological University)
Kannan Raghunandan
(Florida International University - School of Accounting)
Marleen Willekens
(Katholieke Universiteit Leuven)

January 2012
Abstract
Investors' Response to Revelations of Prior Uncorrected Misstatements
Thomas C. Omer
(Texas A&M University - Department of Accounting)
Marjorie K. Shelley
(Texas A&M University - Department of Accounting)
Anne Thompson
(Texas A&M University - Department of Accounting)

January 2012
Abstract
The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior
Lilian Chan
(University of Hong Kong)
Kevin C. W. Chen
(Hong Kong University of Science and Technology)
Tai-Yuan Chen
(Hong Kong University of Science & Technology (HKUST) - School of Business and Management)
Yangxin Yu
(Australian National University)

January 2012
Abstract
Earnings Restatements and Differential Timeliness of Accounting Conservatism
Michael Ettredge
(University of Kansas - School of Business)
Ying Huang
(University of Kansas - School of Business)
Weining Zhang
(University of Texas at Dallas - School of Management)

January 2012
Abstract
Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements
James Lloyd Bierstaker
(University of Massachusetts at Boston - Department of Accounting and Finance)
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Todd DeZoort
(University of Alabama - Culverhouse School of Accountancy)
Dana R. Hermanson
(Kennesaw State University - Department of Accounting)

January 2012
Abstract
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
Ying Cao
(The Chinese University of Hong Kong)
Linda A. Myers
(University of Arkansas)
Thomas C. Omer
(Texas A&M University)

January 2012
Abstract
Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality
Mai Dao
(University of Toledo)
K. Raghunandan
(Florida International University)
Dasaratha V. Rama
(Florida International University)

January 2012
Abstract
Investments in Tax Planning, Tax Avoidance and the New Economy Business Model
Thomas C. Omer
(Texas A&M University)
Connie D. Weaver
(Texas A&M University)
Jaron H. Wilde
(Texas A&M University)

January 2012
Paper
Read All About It: Do Auditors Respond to Press Visibility?
Michael W. Penn, Jr.1
(Pennsylvania State University)

January 2012
Abstract
Audit Quality and Internal Control Weakness: Evidence from SOX 404 Disclosures
Yangyang Chen
(Monash University - Department of Accounting and Finance)
Ferdinand A. Gul
(Monash University Sunway Campus)
Cameron Truong
(Monash University)
Madhu Veeraraghavan
(Monash University - Department of Accounting and Finance and Corporate Finance Cluster)

January 2012
Abstract
Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?
Jong-Hag Choi
(Seoul National University - College of Business Administration)
Jeong-Bon Kim V
City University of Hong Kong)
Aini Qiu
(Citigroup Japan Inc.)
Yoonseok Zang
(Singapore Management University)

January 2012
Paper
US Legislation Designed to Improve Corporate Governance: An Exploration
James F. Gilsinan
(Saint Louis University)
James A. Millar
(University of Arkansas)
Fred Yeager
(Saint Louis University)
Neil Seitz
(Saint Louis University)
Ellen Harshman
(Saint Louis University)
James Fisher
(Saint Louis University)

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