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 2013
Abstract
Are 'Contaminated' Offices Quarantined? An Examination of the Economic Consequences of Low Quality Audits
Robert Lowell Whited
(University of Tennessee - College of Business Administration)

December 2013
Abstract
CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form
Ling Lei Lisic
(George Mason University - Accounting Program)
Terry L. Neal
(University of Tennessee)
Yan Zhang
(State University of New York at Binghamton - School of Management)

December 2013
Abstract
The Spillover Effect of Fraud Allegations against Chinese Reverse Mergers
Masako N. Darrough
(City University of New York - Baruch College - Stan Ross Department of Accountancy)
Rong Huang
(City University of New York - Baruch College - Stan Ross Department of Accountancy)
Sha Zhao
(City University of New York - Baruch College - Stan Ross Department of Accountancy)

December 2013
Abstract
The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality
Jae B. Kim
(Singapore Management University)
Benjamin Segal
(INSEAD - Accounting & Control Area)
Dan Segal
(Interdisciplinary Center (IDC) Herzliyah ; Singapore Management University - School of Accountancy)
Yoonseok Zang
(Singapore Management University)

December 2013
Abstract
Fair Value Measurements and Audit Fees: Evidence from the Banking Industry
Michael Ettredge
(University of Kansas - School of Business)
Yang Xu
(University of Kansas)
Han Yi
(University of Oklahoma)

December 2013
Paper
Lawyers in the Executive Suite: The Value of Gatekeepers as Internal Governance
Adair Morse
(University of California at Berkeley and NBER)
Wei Wang
(Queens University)
Serena Wu
(Queens University)

December 2013
Abstract
Did SOX Influence the Association Between Fee Dependence and Auditors' Propensity to Issue Going-Concern Opinions?
Jennifer L. Kao
(University of Alberta)
Yan Li , Ph.D
(National University of Singapore)
Wenjun Zhang
(Dalhousie University - Rowe School of Business)

December 2013
Abstract
AIS in an Age of Big Data
Kevin C. Moffitt
Rutgers, The State University of New Jersey
Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey

December 2013
Abstract
Reflections on a Decade of SOX 404(b) Audit Production and Alternatives
William R. Kinney, Jr.
(The University of Texas at Austin)
Roger D. Martin
(University of Virginia)
Marcy L. Shepardson
(Indiana University)

December 2013
Abstract
Economic Consequences of Going Concern Audit Opinions in Nonprofit Charitable Organizations
Nancy Chun Feng
(Suffolk University, Accounting Department)

December 2013
Abstract
Human and Social Capital in the Labor Market for Directors
George D. Cashman
Stuart L. Gillan
Ryan J. Whitby

December 2013
Abstract
The Changing Face of Auditor Reporting in the Broker-Dealer Industry
Jean C. Bedard
(Bentley University)
Nathan H. Cannon , Ph.D.
(Texas State University)
Anne Leah Schnader , Ph.D.
(Bentley University)

December 2013
Abstract
The Impact of Auditor Changes on CEO Compensation
Yinghong Zhang
(Rensselaer Polytechnic Institute - Lally School of Management)

December 2013
Paper
PCAOB International Inspection and Audit Quality
Jagan Krishnan
(Temple University)
Jayanthi Krishnan
(Temple University)
HakJoon Song
(The University of Akron)

December 2013
Paper
Betting on the Future: Dominant Local Beliefs on Gambling and Financial Misreporting
Dane Christensen
(Pennsylvania State University - Smeal College of Business)
Keith Jones
(George Mason University - School of Management)
David Kenchington
(Arizona State University - W.P. Carey School of Business)

December 2013
Abstract
Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience
Mara Cameran
(Bocconi University)
Jere R. Francis
(University of Missouri)
Antonio Marra
(Bocconi University)
Angela Pettinicchio
(Bocconi University)

December 2013
Abstract
What are the Benefits of Audited Disclosures to Equity Market Participants?
Nathan T. Marshall
(Indiana University Bloomington)
Joseph H. Schroeder
(Indiana University - Kelley School of Business)
Teri Lombardi Yohn
(Indiana University)

December 2013
Paper
Does Social Trust Matter in Financial Reporting?: Evidence from Audit Pricing
Nathan Berglund
(Oklahoma State University - School of Accounting - William S. Spears School of Business)
Tony Kang
(Oklahoma State University - School of Accounting - William S. Spears School of Business)

December 2013
Abstract
State Liability Regimes within the United States and Auditor Reporting
Divya Anantharaman
(Rutgers, The State University of New Jersey)
Jeffrey Pittman
(Memorial University of Newfoundland)
Nader Wans
(Memorial University of Newfoundland)

December 2013
Paper
The Effect of Auditor-Provided Non-Audit Services on Auditor Independence and Sarbanes-Oxley: What Separates Tax Services from Other Non-Audit Services?
Lasse Leino
(Aalto University School of Bussiness)

December 2013
Paper
The Effect of Audit Market Concentration on Audit Pricing and Audit Quality: The role of the Audit Market
John Daniel Eshleman
(Louisiana State University)

December 2013
Abstract
Do Accountants Make Better Chief Financial Officers?
Rani Hoitash
(Bentley University)
Udi Hoitash
(Northeastern University)
Ahmet C. Kurt
(Northeastern University)

December 2013
Abstract
Financial Reporting Quality of Chinese ReverseMerger Firms: The Reverse Merger Effect or the China Effect?
Kun-Chih Chen
(Singapore Management University)
Qiang CHENG
(Singapore Management University)
Ying Chou Lin
(Missouri University of Science and Technology)
Yu-Chen Lin
(National Cheng Kung University)
Xing Xiao
(Tsinghua University)

November 2013
Paper
The messy matters of continuous assurance Preliminary findings from six Australian case studies
Dr. Catherine Hardy
(The University of Sydney Business School)

November 2013
Paper
Implications of a Switch to a Territorial Tax System in the United States: A Critical Comparison to the Current System
Eric Drabkin
Kenneth Serwin
Laura D'Andrea Tyson

November 2013
Abstract
The Influence of Auditor and Client Section 404 Processes on Remediation of Internal Control Deficiencies at All Levels of Severity
Lynford Graham
Jean C. Bedard

November 2013
Abstract
Corporate Tax Aggressiveness, Outside Directors, and Debt Policy: An Empirical Analysis
Grant Richardsona
(University of Adelaide - School of Accounting and Finance, Business School)
Roman Lanisb
(University of Technology - UTS Business School, School of Accounting)
Sidney Chi-Moon Leungc
(City University of Hong Kong - Department of Accountancy, College of Business)

November 2013
Paper
Does Religiosity Matter to Value relevance? Evidence from U.S. Banking Firms
Lamia Chourou
(Queen's University - Management-School of Business)

November 2013
Paper
A Case Against Mandatory Audit Firm Rotation? An Examination of Bargaining Power during the Terminal Year of the Auditor/Client Relationship
Jagadison K. Aier
(George Mason University - School of Management)
Keith L. Jones
(George Mason University - School of Management)
Joseph H. Schroeder
(Indiana University - Kelley School of Business)

November 2013
Abstract
Audit Quality and Specialist Tenure
Jennifer J. Gaver
(Univesity of Georgia)
Steven Utke
(University of Georgia)

November 2013
Abstract
The geography of US auditors: information quality and monitoring costs by local versus non-local auditors
Kevan Jensen
(University of Oklahoma)
Jin-Mo Kim
(Rutgers Business School)
Han Yi
(Korea University Business School)

October 2013
Paper
CEO Characteristics and Internal Control Quality
Yu-Chen Lin
(National Cheng Kung University)
Ying-Chieh Wang
(National Cheng Kung University)
Jeng-Ren Chiou
(National Cheng Kung University)
Hua-Wei Huang
(National Cheng Kung University)

October 2013
Abstract
Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?
Brant E. Christensen
(Texas A&M University - Department of Accounting)
Thomas C. Omer
(Texas A&M University - Department of Accounting)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
Marjorie K. Shelley
(Texas A&M University - Department of Accounting)

October 2013
Abstract
Accounting Conservatism and Bankruptcy Risk
Gary C. Biddle
(The University of Hong Kong)
Mary L. Ma
(University of Hong Kong; Xiamen University)
Frank M. Song
(University of Hong Kong - School of Economics and Finance)

October 2013
Abstract
The Consequences of Untimely Quarterly and Annual Financial Reporting
Eli Bartov
(New York University - Stern School of Business)
Mark L. DeFond
(University of Southern California - Marshall School of Business)
Yaniv Konchitchki
(University of California at Berkeley - Haas School of Business)

October 2013
Abstract
The retention of directors on the audit committee following an accounting restatement
Richard C Adkerson
(Mississippi State University - School of Accountancy)

October 2013
Abstract
Do Restatements Break Bad Habits? Evidence of Earnings Quality in Restating Firms
Marie Herly
(Aarhus University - Department of Economics and Business)
Jan Bartholdy
(Aarhus University - Department of Economics and Business)
Frank Thinggaard
(Aarhus University - Department of Economics and Business)

October 2013
Abstract
Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients
Kam-Wah Lai
(The Hong Kong Polytechnic University - School of Accounting and Finance)

October 2013
Abstract
Accelerated Equity Offers: The Role of Internal and External Certification Mechanisms
Hardjo Koerniadi
(Auckland University of Technology)
Chandrasekhar Krishnamurti
(University of Southern Queensland)
Sie Ting Lau
(Nanyang Technological University)
Alireza Tourani-Rad
(Auckland University of Technology)
Ting Yang
(Auckland University of Technology)

October 2013
Abstract
Perceived Quality Auditors in the Nonprofit Sector: Evidence From Request for Proposal Choices
Stefanie L. Tate
(University of Massachusetts Lowell)
Nancy Chun Feng
(Suffolk University)

October 2013
Abstract
The Effect of Concentration and Regulation on Audit Fees: An Application of Panel Data Techniques
Lawrance Evans Jr
Jeremy Schwartz

October 2013
Paper
Detecting Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers
Dan Amiram
(Columbia University - Columbia Business School)
Zahn Bozanic
(The Ohio State University - Fisher College of Business)
Ethan Rouen
(Columbia University - Columbia Business School)

September 2013
Abstract
Greased Wheels or Just Greased Palms: Political Corruption and Firm Value
Nerissa Brown
(Georgia State University - J. Mack Robinson College of Business, School of Accountancy)
Jared Smith
(University of Pittsburgh - Katz Graduate School of Business)
Roger White
(Georgia State University - J. Mack Robinson College of Business, School of Accountancy)
Chad Zutter
(University of Pittsburgh - Katz Graduate School of Business)

September 2013
Abstract
The Dynamics of Borrower Reputation Following Financial Misreporting
Sudheer Chava
(Georgia Institute of Technology - College of Management)
Kershen Huang
(Bentley University)
Shane A. Johnson
(Texas A&M University - Department of Finance)

September 2013
Abstract
Why Do Ineffective Audit Committee Members Experience Turnover?
Jaime J. Schmidt
(University of Texas at Austin)
Stephanie J. Rasmussen
(University of Texas at Arlington)

September 2013
Abstract
Auditor Lobbying and Audit Quality
Brian M. Burnett
(Indiana University - Kelley School of Business)
Hui Chen
(University of Colorado at Boulder)
Katherine Gunny
(University of Colorado at Boulder - Department of Accounting)

September 2013
Abstract
Competition and Financial Reporting Misreporting
Karthik Balakrishnan
(University of Pennsylvania - Accounting Department)
Daniel A. Cohen
(University of Texas at Dallas - School of Management)

September 2013
Abstract
Auditors and International Financial Reporting (Chapter 19 in 'Routledge Companion to Accounting, Reporting and Regulation')
Kathryn Cearns

September 2013
Abstract
Evaluation Of Machine Learning Tools For Distinguishing Fraud From Error
Mei Zhang
(Rowan University)

September 2013
Abstract
Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom
Joseph V. Carcello
(The University of Tennessee)
Chan Li
(University of Pittsburgh)

September 2013
Abstract
Internal Control and Financial Quality: Evidence from Post-Sox Restatement
Ya-Fang Wang
(Providence University)

September 2013
Paper
The Effects of PCAOB Inspections on Auditor-Client Relationships
Andrew A. Acito
(Michigan State University - Eli Broad College of Business)
Chris E. Hogan
(Michigan State University - Eli Broad College of Business)
Richard D. Mergenthaler
(The University of Iowa - Henry B. Tippie College of Business)

September 2013
Abstract
Do Auditor-Provided Tax Services Impair Independence or Generate Knowledge Spillover? Evidence from Assessing Tax Accrual Quality
Preeti Choudhary
(Georgetown University - McDonough School of Business)
Allison Koester
(Georgetown University - McDonough School of Business)
Robert Pawlewicz
(George Mason University - School of Management)

September 2013
Abstract
Externalities of Public Firm Presence: Evidence from Private Firms' Investment Decisions
Brad Badertscher
(University of Notre Dame)
Nemit Shroff
(Massachusetts Institute of Technology)
Hal White
(University of Michigan)

August 2013
Abstract
Asleep at the Wheel (Again)? Bank Audits During the Financial Crisis
Rajib Doogar
(University of Illinois at Urbana-Champaign - Department of Accountancy)
Stephen Rowe
(University of Illinois)
Padmakumar Sivadasan
(University of Illinois at Urbana-Champaign)

August 2013
Abstract
The Audit Committee: Management Watchdog or Personal Friend of the CEO?
Liesbeth Bruynseels
(Tilburg University - Center and Faculty of Economics and Business Administration)
Eddy Cardinaels
(Tilburg University - Center and Faculty of Economics and Business Administration)

August 2013
Abstract
Audit Committee Characteristics and the Safeguarding of Auditor Independence
Ling Lei Lisic
(George Mason University)
Linda A. Myers
(University of Arkansas)
Jian Zhou
(University of Hawaii at Manoa)

August 2013
Abstract
Market-Based Regulation: Does Securities Litigation Prevent Financial Misrepresentations
Justin Hopkins
(University of North Carolina (UNC) at Chapel Hill)

August 2013
Paper
Disclosure Costs and the Choice of Selling Mechanism in Business Combinations
Rafael Rogo
(University of British Columbia)

August 2013
Paper
Audit Committee Members' Incentives and Qualitative Materiality Judgments
Marsha B. Keune
(University of South Carolina)
Karla M. Johnstone
(University of Wisconsin - Madison)

August 2013
Abstract
Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Deteriorate Financial Reporting Quality? Evidence from Accounting Restatements
Yi-Hong Lin
(National Cheng Kung University)
Mai Dao
(University of Toledo)
Hua-Wei Huang
(National Cheng Kung University)

August 2013
Paper
Essays on Board of Directors' External Connections
Sehan Kim
(University of Pittsburgh)

August 2013
Abstract
Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms
Juan Mao
(University of Texas at San Antonio - Department of Accounting)
Michael Ettredge
(University of Kansas - School of Business)

August 2013
Abstract
The Influence of Industry Differences and Restructuring on the Disclosed IT Control Weaknesses under SOX Section 404 in US based companies
M Benner
(Erasums School of Economics)

August 2013
Paper
Auditing and City-Level Human Capital
Matthew J. Beck
(University of Missouri-Columbia - Trulaske College of Business)
Jere R. Francis
(University of Missouri-Columbia - Trulaske College of Business)
Joshua L. Gunn
(University of Missouri-Columbia - Trulaske College of Business)

August 2013
Paper
The Cost of Sin: The Effect of Social Norms on Audit Pricing
Stergios Leventis
(International Hellenic University - School of Economics and Business Administration)
Iftekhar Hasan
(Fordham University - Schools of Business)
Emmanouil Dedoulis
(Department of Business Administration - Athens University of Economics and Business)

August 2013
Abstract
Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies Between Financial and Nonfinancial Measures?
Joseph F. Brazel
(North Carolina State University - Poole College of Management - Department of Accounting)
Donald Pagach
(North Carolina State University - Poole College of Management - Department of Accounting)
Jaime J. Schmidt
(The University of Texas at Austin - McCombs School of Business - Department of Accounting)

July 2013
Abstract
Corporate Governance and Insider Trading
Lili Dai
(Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE))
Renhui Fu
(Erasmus University - Rotterdam School of Management)
Jun-Koo Kang
(Nanyang Technological University (NTU) - Nanyang Business School)
Inmoo Lee
(KAIST Graduate School of Finance)

July 2013
Abstract
The Cost of Independence: Evidence from Firms' Decisions to Dismiss Auditors as Tax-Service Providers
Kirsten A. Cook
(University of Arizona - Department of Accounting)
Thomas C. Omer
(Texas A&M University - Department of Accounting)

July 2013
Abstract
Does Audit Firm Size Matter? The Effect of Audit Firm Size Measured by Audit Firm Revenues, Number of Offices, and Professional Headcounts on Audit Quality and Audit Fees
Gil S. Bae
(Korea University - School of Business)
Jae Eun Lee
(Hongik University - School of Business)

July 2013
Abstract
The Effect of Auditors' Assessment of Internal Control over Financial Reporting on Audit Fees, Cost of Debt and Net Compliance Benefit
Hongmei Jia
(University of Kentucky)

July 2013
Abstract
A Re-Examination of the Effect of Industry Specialization on the Pricing of Audit Services
Sophie Audousset-Coulier
(Concordia University, Quebec - John Molson School of Business)
Anne Cazavan Jeny
(ESSEC Business School - Accounting and Management Control Department)
Like Jiang
(ESSEC Business School)

July 2013
Abstract
Litigation Risk and Audit Fees: The Impact of Qualitative Factors
Paul J. Beck
(University of Illinois at Urbana-Champaign - College of Business)
Zhiyan Cao
(University of Washington Tacoma - Milgard School of Business)
Ganapathi S Narayanamoorthy
(University of Illinois at Urbana-Champaign - College of Business)

July 2013
Abstract
Is Audit Quality Associated with Window Dressing of Short-Term Borrowings in the Banking Industry?
Neil L. Fargher
(Australian National University (ANU))
Wenxuan Hou
(University of Edinburgh - Business School ; European Corporate Governance Institute)
John Zhang
(University of Edinburgh)

July 2013
Abstract
The Determinants and Importance of Non-Big N Local Market Leadership
Marsha B. Keune
(University of South Carolina - Darla Moore School of Business)
Brian W. Mayhew
(University of Wisconsin, Madison - Department of Accounting and Information Systems)
Jaime J. Schmidt
(University of Texas at Austin)

July 2013
Abstract
The effects of managerial shareholding and the financial crisis on audit fees: evidence from US listed companies
Krijn Ceelen
(Tilburg University)

July 2013
Abstract
Tax Enforcement and Restatements
Young Jin Hwang
(Tilburg University)

July 2013
Abstract
The Influence of In-House Tax Expertise on Corporate Tax Avoidance
Kimberly Hutton Honaker
(Kennesaw State University)

July 2013
Abstract
The Relationship Between Segment-Level Manipulations And Audit Fees
David Hurtt
(Baylor University)
Bradley E. Lail
(Baylor University)
Jason MacGregor
(Baylor University)

July 2013
Paper
Do Audit Fees Reflect Risk Premiums for Control Risk?
Wei Jiang
(California State University, Fullerton)
Myungsoo Son
(California State University, Fullerton)

July 2013
Paper
Competition in the Audit Market: Policy Implications
Joseph Gerakos
Chad Syverson

June 2013
Paper
Modeling Linear Trends in Audit Fees
Daniel C. Coster
(Utah State University - Department of Statistics)
Drew Dahl
(Utah State University - Department of Economics and Finance)
Richard L. Jenson
(Utah State University - School of Accountancy)

June 2013
Abstract
The Effect of Voluntary Internal Control Audits on the Cost of Capital
Cory A. Cassell
(University of Arkansas)
Linda A. Myers
(University of Arkansas)
Jian Zhou
(State University of New York at Binghamton - School of Management)

June 2013
Abstract
The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process
Jeffrey Cohen
Boston College - Carroll School of Management
Udi Hoitash, PhD
(Northeastern University)
Ganesh Krishnamoorthy, PhD
(Northeastern University)
Arnie Wright
(Northeastern University - College of Business)

June 2013
Paper
Switching to a 'Territorial' Corporate Tax System Would Encourage Offshore Tax Dodging
Dan Smith
(U.S. PIRG)

June 2013
Paper
Does the Existence of an Enterprise Risk Management Program (ERM) Influence the Existence of Material Weaknesses in Internal Control Over Financial Reporting
Ge Song
(Pace University)
Sean T Kemp
(Pace University)

June 2013
Abstract
Is there a Relation Between Audit Fee Cuts During the Global Financial Crisis and Banks' Financial Reporting Quality?
Gopal V. Krishnan
(American University - Kogod School of Business - Department of Accounting & Taxation)
Yinqi Zhang
(American University - Kogod School of Business - Department of Accounting & Taxation)

June 2013
Abstract
Is the Ceo'S In-House Experience Informative about Audit Risk?
Paul Brockman
(Lehigh University - Perella Department of Finance)
Gopal Krishnan
(American University - Kogod School of Business - Department of Accounting & Taxation)
Hye Seung (Grace) Lee
(Lehigh University - Department of Accounting)
Jesus M. Salas
(Lehigh University - Perella Department of Finance)

June 2013
Abstract
The Effect of Restatement Detection Speed on Reporting Credibility
Mark Hirschey
(University of Kansas)
Kevin R. Smith
(Utah Valley University)
Wendy M. Wilson
(Texas Christian University - Department of Accounting)

June 2013
Paper
Repeatedly Meeting-Beating Analyst Forecasts and Audit Fees
Maria Ricklinga
Stetson University - M.E. Rinker, Sr. Institute of Tax and Accountancy
Dasaratha V. Ramab
(Florida International University)
K. Raghunandanc
(Florida International University)

June 2013
Abstract
Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries
Kenneth L. Bills
(Colorado State University - College of Business)
Debra C. Jeter
(Vanderbilt University - Owen Graduate School of Business)
Sarah E. Stein
(University of Missouri-Columbia - Trulaske College of Business)

June 2013
Paper
Blockholder Heterogeneity and Financial Reporting Quality
Yiwei Dou
(New York University - Stern School of Business)
Ole-Kristian Hope
(University of Toronto - Rotman School of Management)
Wayne B. Thomas
(University of Oklahoma - Michael F. Price College of Business)
Youli Zou
(University of Toronto - Rotman School of Management)

June 2013
Abstract
Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?
Parveen P. Gupta
(Lehigh University)
Thomas R. Weirich
(Central Michigan University)
Lynn E. Turner

May 2013
Abstract
Empirical Evidence on Repeat Restatements
Rebecca Files
(University of Texas at Dallas)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
Anne Thompson
(Texas A&M University - Department of Accounting)

May 2013
Paper
Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence
Hua-Wei Huang
(Florida International University)
Li-Lin Liu
(Florida International University)
K. Raghunandan
(Florida International University)
Dasaratha V. Rama
(Florida International University)

May 2013
Paper
Types of Nonaudit Fees and Financial Reporting Quality
Hua-Wei Huang
(Florida International University)
Suchismita Mishra
(Florida International University)
K. Raghunandan
(Florida International University)

May 2013
Paper
Executive Turnover in the Presence of Internal Control Weaknesses Post-SOX
Samuel Morgan Strobe
(University of Arizona)

May 2013
Abstract
The Influence of Regulatory Approach on Tone at the Top
Bradley Lail
(Baylor University - Hankamer School of Business)
Jason MacGregor
(Baylor University - Hankamer School of Business)
Martin Stuebs
(Baylor University - Hankamer School of Business)
Timothy Thomasson
(Baylor University - Hankamer School of Business)

May 2013
Paper
Auditor workload compression and busy season portfolio changes - U.S. evidence
Dennis M. López
(College of Business - Department of Accounting; University of Texas at San Antonio)
Marshall K. Pitman
(University of Texas at San Antonio - College of Business - Department of Accounting)

May 2013
Abstract
Who You Know Matters: Evidence of Fee Discounts for Clients with Well-Connected Audit Committees
Brant E. Christensen
(Texas A&M University - Mays Business School)
Thomas C. Omer
(University of Nebraska-Lincoln - School of Accountancy)
Nathan Y. Sharp
(Texas A&M University - Mays Business School)
Paul A. Wong
(Texas A&M University - Mays Business School)

May 2013
Abstract
Tax Aggressiveness and Auditor Resignation
Beng Wee Goh
(Singapore Management University - School of Accountancy)
Chee Yeow Lim
(Singapore Management University - School of Accountancy)
Terry J. Shevlin
(University of California-Irvine)
Yoonseok Zang
(Singapore Management University - School of Accountancy)

May 2013
Abstract
The Choice between Audit and Consulting Services in the Post-SOX Environment
Ronen Gal-Or
(Northeastern University - Accounting Area)

May 2013
Abstract
The Influence of the Audit Committee on Auditor Provided Tax Planning Services
Dan S. Dhaliwal
(University of Arizona - Department of Accounting)
Ronen Gal-Or
(Northeastern University - Accounting Area)
Vic Naiker
(Monash University - Department of Accounting and Finance)
Divesh Sharma
(Florida International University)

April 2013
Abstract
Audit Office Size, Audit Quality and Audit Pricing
Jong-Hag Choi
(Seoul National University)
Francis Kim
(The State University of New York at Stony Brook)
Jeong-Bon Kim
(City University of Hong
Kong)
Yoonseok ZANG
(Singapore Management University)

April 2013
Abstract
Do Management Internal Control Certifications Increase the Likelihood of Restatement-Related Litigation?
Chris E. Hogan
(Michigan State University - Department of Accounting & Information Systems)
Tamara A. Lambert
(University of Massachusetts at Amherst)
Jaime J. Schmidt
(University of Texas at Austin)

April 2013
Abstract
Auditor Quality and Litigation Loss Contingency Disclosures
Feng Chen
(University of Toronto - Rotman School of Management)
Yu Hou
(University of Toronto - Rotman School of Management)
Gordon D. Richardson
(University of Toronto - Rotman School of Management)
Minlei Ye
(University of Toronto - Rotman School of Management)

April 2013
Abstract
Chief Financial Officers on Their Company's Board of Directors: An Examination of Financial Reporting Quality and Entrenchment
Jean C. Bedard
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Udi Hoitash
(Northeastern University)

April 2013
Abstract
Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions
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)

April 2013
Paper
The Informational Content of Regulatory Filing Dates for Investors
Jamie Diaz
(College of William and Mary)
Marc Picconi
(College of William and Mary)
J. Kenneth Reynolds
(Florida State University)

April 2013
Paper
Material weakness remediation and accounting-related litigation
Kevin Hee
(San Diego State University)

April 2013
Abstract
The Progression of Financial Restatements: Causes and Market Reaction
Kim Jarry
Dr. Le Xu

April 2013
Paper
Lawyers and Fools: Lawyer-Directors in Public Corporations
Lubomir P. Litov
(University of Arizona - Eller College of Management; University of Pennsylvania - The Wharton School - Wharton Financial Institutions Center)
Simone M. Sepe
(University of Arizona - James E. Rogers College of Law; Toulouse School of Economics - Institute for Advanced Studies - Fondation Jean-Jacques Laffont)
Charles K. Whitehead
(Cornell Law School)

April 2013
Abstract
The Impact of Social Influence Pressure on CFO Judgments
Carol C. Bishop
(Kennesaw State University - Coles College of Business)

April 2013
Abstract
Two Essays on the Unintended Consequences of Sarbanes-Oxley on Small Banks and Small Businesses
Earl C. Howell
(Kennesaw State University - Coles College of Business)

April 2013
Abstract
The Impact of Market Structure on Audit Price and Quality
Kimberly Dunn
(Florida Atlantic University - School of Accounting)
Mark J. Kohlbeck
(Florida Atlantic University - School of Accounting)
Brian W. Mayhew
(University of Wisconsin, Madison - Department of Accounting and Information Systems)

April 2013
Abstract
Product Space Location as a Competitive Strategy in the Small-Firm Audit Market
Kenneth L. Bills
(Colorado State University)
Nathaniel M. Stephens
(Utah State University - Jon M. Huntsman School of Business)
Marleen Willekens
(Katholieke Universiteit Leuven (KUL))

April 2013
Abstract
The Effect of CEO and CFO Resignations on Going Concern Opinions
Joseph Beams
(University of New Orleans)
Wachira Boonyanet
(Chulalongkorn University)
Pongprot Chatraphorn
(Chulalongkorn University)
Yun-Chia Yan
(University of New Orleans - Department of Accounting)

April 2013
Abstract
Does Auditor 'Commentary' in Unqualified Audit Reports Reflect Financial Misstatement Risk?
Keith Czerney
(University of Illinois at Urbana-Champaign)
Jaime J. Schmidt
(University of Texas at Austin)
Anne Thompson
(University of Illinois at Urbana-Champaign)

March 2013
Paper
CEO Inside Debt and Audit Fees
Fang Sun
(City University of New York - Hunter College)
Fengyun Wu
(Rider University)
Sherry F. Li
(Widener University)

March 2013
Abstract
Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period
Dan S. Dhaliwal
(University of Arizona - Department of Accounting)
Phillip T. Lamoreaux
(University of Arizona)
Clive S. Lennox
(Nanyang Technological University)
Landon M. Mauler
(University of Arizona)

March 2013
Abstract
Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation
Cory A. Cassell
(University of Arkansas)
Lauren M. Dreher
(University of Arkansas, Fayetteville)
Linda A. Myers
(University of Arkansas)

March 2013
Abstract
Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks
Jeong-Bon Kim V
(City University of Hong Kong)
Liandong Zhang
(City University of Hong Kong)

March 2013
Abstract
Managerial Ability and Earnings Quality
Peter R. Demerjian
(Emory University - Department of Accounting)
Baruch Lev
(New York University - Stern School of Business)
Melissa Fay Lewis
(University of Utah)
Sarah E. McVay
(University of Utah)

March 2013
Abstract
Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements
Leslie Anne Robinson
(Dartmouth College - Tuck School of Business)
Andrew Schmidt
(Columbia University - Accounting)

March 2013
Paper
CEO Equity Incentives and Accounting Manipulation: The Role of Auditor Expertise
Sudarshan Jayaraman
(Olin Business School, Washington University)
Todd Milbourn
(Olin Business School, Washington University)

March 2013
Abstract
The Effects of Adopting IFRS: The Canadian Experience
Theresa Hilliard
(Georgia State University)

March 2013
Paper
The Impact of Board of Directors' Turnover on the Association between Financial Restatements and Audit Fees
Lydia Kester
Georgios Georgakopoulos
Petros Kalantonis
Paraskevi Boufounou

March 2013
Paper
Smokescreen: How managers behave when they have something to hide
Tanja Artiga Gonzáleza
(University of St. Gallen - Swiss Institute of Banking and Finance)
Markus Schmida
(New York University - Stern School of Business - Department of Finance)
David Yermackb

March 2013
Paper
Qualified Audit Opinions and Debt Contracting
Dr Derrald Stice
(Hong Kong University of Science and Technology)

March 2013
Paper
Executives' Legal Records, Lavish Lifestyles and Insider Trading Activities
Robert Davidson
(Georgetown University - McDonough School of Business)
Aiyesha Dey
(University of Minnesota - Carlson School of Management)
Abbie J. Smith
(The University of Chicago - Booth School of Business)

March 2013
Abstract
A Summary of 10 Years of PCAOB Research: What Have We Learned?
John L. Abernathy
(Oklahoma State University - Stillwater - School of Accounting)
Michael Barnes
(Oklahoma State University - Stillwater)
Chad M. Stefaniak
(Oklahoma State University)

March 2013
Abstract
Do Auditors Perceive Real Earnings Management as a Business Risk?
Adam J. Greiner
(Florida Atlantic University - School of Accounting)
Mark J. Kohlbeck
(Florida Atlantic University - School of Accounting)
Thomas Joseph Smith
(Florida Atlantic University - School of Accounting)

March 2013
Abstract
Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions
Chen Chen
(University of Auckland)
Xiumin Martin
(Washington University in St. Louis)
Xin Wang
(The University of Hong Kong)

February 2013
Abstract
Auditor Judgment and Ego-Depletion: An Exploratory Analysis of Audit Outcomes
Joleen Kremin
(Texas Tech University)

February 2013
Abstract
Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?: A Firm- and Office-Level Analysis
Jong-Hag Choi
(Seoul National University - College of Business Administration)
Seil Kim
(New York University (NYU) - Leonard N. Stern School of Business)
K. K. Raman
(University of Texas at San Antonio)

February 2013
Abstract
Audit Fee Stickiness
Charl de Villiers
(The University of Waikato and University of Pretoria)
David Hay
(University of Auckland)
Janice Zhizi Zhang
(University of Auckland)

February 2013
Paper
The Relationship between SEC Comment Letters and Subsequent Auditor Change
Jane Baldwin
(Baylor University - Hankamer School of Business - Department of Accounting)
David Hurtt
(Baylor University - Hankamer School of Business - Department of Accounting)
Jason MacGregor
(Baylor University - Hankamer School of Business - Department of Accounting)

February 2013
Paper
The Effect of Sarbanes-Oxley on the Debt Contracting Value of Accounting Information
Shihong Li
(University of Houston - C.T. Bauer College of Business - Department of Accountancy & Taxation)

February 2013
Abstract
Predictable Uncertainty: An Examination of the Relationship between Uncertain Tax Benefits and Future Cash Tax Outflows
Will Ciconte
(University of Florida - Fisher School of Accounting)
Michael Donohoe
(University of Illinois at Urbana-Champaign)
Michael Mayberry
(University of Florida - Fisher School of Accounting)

February 2013
Abstract
Tightening the Noose: The Impact of FIN 48 on Corporate Borrowers
Raquel Meyer Alexander
(Washington and Lee University - Department of Accounting)
Andrew D. Gross
(University of Wisconsin - Milwaukee - School of Business Administration)
Vernon J. Richardson
(University of Arkansas at Fayetteville)
George Ryan Huston
(University of South Florida - School of Accountancy; Florida State University - Department of Accounting)

February 2013
Paper
Academic Expertise on Corporate Boards and Financial Reporting Quality
Joseph Trainor
(St. John's University)
James Finnegan
(St. John's University)

February 2013
Abstract
Playing Favorites: How Firms Prevent the Revelation of Bad News
Lauren Cohen
(Harvard Business School and NBER)
Dong Lou
(London School of Economics)
Christopher Malloy
(Harvard Business School and NBER)

February 2013
Abstract
Audit Committee Elections
Ronen Gal-Or
(Northeastern University - Accounting Area)
Rani Hoitash
(Bentley University - Department of Accountancy)
Udi Hoitash
(Northeastern University)

February 2013
Abstract
How Pervasive is Corporate Fraud?
I. J. Alexander Dyck
(University of Toronto - Rotman School of Management)
Adair Morse
(University of California, Berkeley - Haas School of Business ; University of Chicago - Booth School of Business)
Luigi Zingales
(University of Chicago Booth School of Business ; National Bureau of Economic Research (NBER) ; Centre for Economic Policy Research (CEPR) ; University of Chicago - Polsky Center for Entrepreneurship ; European Corporate Governance Institute (ECGI))

February 2013
Abstract
Office-Level Characteristics of the Big 4 and Audit Report Timeliness
James D. Whitworth
(University of North Carolina at Wilmington)
Tamara A. Lambert
(University of Massachusetts at Amherst)

January 2013
Paper
The Market for "Lemons": A Study of Quality Uncertainty and the Market Mechanism for Chinese Firms Listed in the US
Randolph Beatty
(University of Southern California - Leventhal School of Accounting)
Hai Lu
(University of Toronto - Rotman School of Management)
Wei Luo
(Peking University - Guanghua School of Management)

January 2013
Abstract
M&A Performance and the Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts
Anna Bergman Brown
(CUNY Baruch College)
Paquita Y. Davis-Friday
(CUNY-Baruch College)
Lale Guler
(CUNY Baruch College; Texas A&M University - Mays Business School)

January 2013
Abstract
An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors
Linda A Myers
(Texas A&M University - Department of Accounting)
Jaime J Schmidt
(Texas A&M University - Department of Accounting)
Michael S Wilkins
(Texas A&M University - Department of Accounting)

January 2013
Abstract
The EU Law on Auditing and the Role of Auditors in the Global Financial Crisis
Hatice Kubra Kandemir
(Durham University - Durham Law School)

January 2013
Abstract
Strengthening Financial Reporting: An Essay on Expanding the Auditor's Opinion Letter
James D. Cox
(Duke University - Brainerd Currie Professor of Law)

January 2013
Paper
Does Stronger Corporate Governance Improve Financial Reporting Quality? Evidence from a Regression Discontinuity Analysis of Shareholder-Sponsored Governance Proposals
Liang Tan
(George Washington University)
Yanfeng Xue
(George Washington University)
Yong Yu
(University of Texas at Austin)

January 2013
Abstract
Firm and Office Level Effects on Audit Quality: A Multilevel Approach
Kris Hardies
(University of Antwerp - Department of Accounting and Finance)
Christopher Koch
(University of Mannheim - Business School)

January 2013
Paper
Large Shareholders and Accounting Choices
Yiwei Dou
(New York University - Stern School of Business)
Ole-Kristian Hope
(University of Toronto - Rotman School of Management)
Youli Zou
(University of Toronto - Rotman School of Management)

January 2013
Abstract
Is the decline in the information content of earnings following restatements short-lived?
Xia Chen
(Singapore Management University)
Qiang Cheng
(Singapore Management University)
Alvis K. Lo
(Boston College)

January 2013
Abstract
Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach
Steven E. Kaplan
(Arizona State University)
David D. Williams
(Ohio State University)

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