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 2015
Paper
Equity-based compensation as incentive for CFO’s fiduciary and managerial performance
Jaap Pieter van Stam
(Erasmus School of Economics)

December 2015
Paper
Prediction Versus Inducement: The Informational Efficiency of Going Concern Opinions
Joseph Gerakos
(University of Chicago Booth School of Business)
P. Richard Hahn
(University of Chicago Booth School of Business)
Andrei Kovrijnykh
(Arizona State University W.P. Carey School of Business)
Frank Zhou
(University of Chicago Booth School of Business)

December 2015
Abstract
Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?
Clive Lennox
(University of Southern California)

December 2015
Paper
An Empirical Analysis of Audit Committee Member Resignations Due to Policy Disputes with the Management
Srinivasan Ragothaman
(The University of South Dakota)
Erin Cornelsen
(The University of South Dakota)

December 2015
Paper
Voluntary Clawback Provisions and Executive Risk-taking Behavior
Author 1: Henry Kimani Mburu
(The Catholic University of Eastern Africa, Nairobi)
Alex P. Tang
(Morgan State University, Baltimore, US)

November 2015
Abstract
When Does SOX 404 Benefit Financial Reporting Quality?
Yuping Zhao
(University of Houston)
Jean C. Bedard
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)

November 2015
Abstract
Estimation Risk and Auditor Conservatism
Clive S. Lennox
(University of Southern California)
Asad Kausar
(Nanyang Technological University (NTU))

November 2015
Paper
The Effect of Going Concern Opinions: Prediction Versus Inducement
Joseph Gerakos
(University of Chicago Booth School of Business)
Richard Hahn
(University of Chicago Booth School of Business)
Andrei Kovrijnykh
(Arizona State University W.P. Carey School of Business)
Frank Zhou
(University of Chicago Booth School of Business)

November 2015
Abstract
Director Connectedness, Career Concerns, and Monitoring Efficacy
Kathleen M. Kahle
(University of Arizona - Department of Finance)
Vincent Intintoli
(Clemson University)
Wanli Zhao
(Southern Illinois University )

November 2015
Abstract
Cash Holdings and Their Impact on Audit Fees
Samuel Jebaraj Benjamin
(Universiti Tun Abdul Razak (UNIRAZAK))
Jayalakshmy
(University of Nottingham - University of Nottingham, Malaysia Campus)
Srikamaladevi
(M. Srikamaladevi Marathamuthu)
Zul Mohamed
(Unirazak)

November 2015
Abstract
Unexpected Audit Fees as an Outcome of Bilateral Negotiation
Rashad Abdel-khalik
(University of Illinois)
Po-Chang Chen
(Miami University of Ohio)

November 2015
Abstract
Are Going Concern Opinions Associated with Lower Audit Impact?
Blake D. Bowler
(Northwestern University)

November 2015
Abstract
Audit Report Lag and Submission Approval Lag: The Case of Insurance Companies
Daniel A. Ames
(Illinois State University)

November 7, 2015

November 2015
Abstract
Financial Reporting Complexity and Accounting Expertise
Roman Chychyla
(University of Miami)
Andrew J. Leone
(University of Miami)
Miguel Minutti-Meza
(University of Miami)

November 2015
Abstract
Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States
Phillip T. Lamoreaux
(University of Arizona - Department of Accounting)

November 2015
Abstract
Managerial Overconfidence And Going - Concern Modified Audit Opinion Decisions
Gayoung Ji
(Sungkyunkwan University, South Korea)
Jong Eun Lee
(Sungkyunkwan University, South Korea)

November 2015
Abstract
The Effects of Jointly Provided Tax Services and Auditor Size on Restatements
Matthew A. Notbohm
(Florida State University)
Jeffrey S. Paterson
(Florida State University)
Adrian Valencia
(Florida State University)

November 2015
Paper
Stock Returns Prior To Contentious Shareholder Votes
Francois Brochet
(Boston University)
Fabrizio Ferri
(Columbia University)
Greg Miller
(University of Michigan)

November 2015
Abstract
Should U.S. Standards Line Up With the Rest of the World?
David Milstead
(regular contributor to The Globe and Mail)

November 2015
Paper
The Changing Landscape of Public Companies and a Prediction On the Evolution of the Competitive Structure in Audit Industry
Daniel Aobdia
(Kellogg School of Management, Northwestern University, and
PCAOB, Center for Economic Analysis)
Luminita Enache
(Tuck School of Business
Dartmouth College)
Anup Srivastava
(Tuck School of Business
Dartmouth College)

November 2015
Paper
The Effect of Earnings Management on Audit Fees Evidence from the Manufacturing Industry
Veera Mussalo
(Department of Accounting Aalto University School of Business)

November 2015
Paper
How internal tax and legal expertise affect corporate income taxes
Lisa De Simone
(Stanford Graduate School of Business)
Bridget Stomberg
(University of Georgia)

November 2015
Paper
An Effectiveness Review of Section 404 of the Sarbanes Oxley Act (2002)
Christopher Francis Morelli
(University of New Hampshire)

October 2015
Abstract
How Much Do Expatriate Earnings and Repatriation Taxes Matter to Shareholders?
Robert Comment
(Financial Economist)

October 2015
Abstract
Going, Going, Still Here? Determinants and Reactions to Consecutive Going Concern Opinions
Kathleen Harris
(University of Nebraska at Lincoln)
Thomas C. Omer
(University of Nebraska at Lincoln - School of Accountancy)
Paul A. Wong
(University of California, Davis - Graduate School of Management)

October 2015
Paper
CEO Power and Auditor Choice
Zenghui Liu
(Department of Accounting, Western Washington University)
Bo Ouyang
(Management Division, Pennsylvania State University Great Valley)
Xiaojie (Christine) Sun
(Department of Accounting, California State University San Marcos)

October 2015
Paper
Unraveling Financial Fraud: The Role of Audit Committees and Outside Advisors in Conducting Internal Investigations
Rebecca Files
(The University of Texas at Dallas
Naveen Jindal School of Management)
Michelle Liu
(New York Institute of Technology
School of Management)

October 2015
Paper
Audit Committee-Auditor Interlocking, Auditor Turnover and Audit Quality
Yangyang Fan
(Katz Graduate School of Business
University of Pittsburgh)

October 2015
Abstract
Are All Outside Directors Independent? An Investigation of the Compliant Director Market
Mark E. Peecher
(University of Illinois at Urbana-Champaign)
Stephen P. Rowe
(Tulane University Padmakumar Sivadasan
Tulane University)

October 2015
Abstract
Client Retention or Reputation? An Analysis of Audit Fees and Financial Statement Fraud
Bidisha Chakrabarty
(Professor of Finance
Saint Louis University)
Scott Duellman
(Assistant Professor of Accounting
Saint Louis University)
Michael Hyman
(Doctoral Candidate-Accounting
Syracuse University)

October 2015
Abstract
Evaluating Market-Based Corporate Governance Reform: Evidence from a Structural Analysis of Mandatory Auditor Rotation
Yi Liang
(Temple University - Department of Accounting)

October 2015
Abstract
Auditor Size and Going Concern Reporting
John Daniel Eshleman
(Michigan Technological University)
Peng Guo
(Michigan Technological University)
Nathan Robert Berglund, Ph.D.
(Mississippi State University)

October 2015
Paper
Does the Organization and Culture of the Largest Audit Firms Influence their Audit Quality and Efficiency?
Daniel Aobdia
((PCAOB), Center for Economic Analysis
Kellogg School of Management, Northwestern University)

September 2015
Paper
Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG’s Tax and/or Audit Practices?
Matthew Baugh
University of Missouri-Columbia
Jeff P. Boone
University of Texas – San Antonio
Jeffery.Boone@utsa.edu
Inder K. Khurana
(University of Missouri-Columbia)
K. K. Raman
(University of Texas – San Antonio)

September 2015
Paper
Textual Classification of SEC Comment Letters
James P. Ryans
(Haas School of Business, University of California at Berkeley)

September 2015
Abstract
Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Long Chen
(School of Business
George Mason University)
Bin Srinidhi
(Department of Accounting
The University of Texas at Arlington)
Albert Tsang
(Schulich School of Business
York University)
Wei Yu
(Department of Economics
City University of New York- Hunter College)

September 2015
Paper
Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior
Ole-Kristian Hope
(Rotman School of Management, University of Toronto)
Danqi Hu
(Rotman School of Management, University of Toronto)
Wuyang Zhao
(Rotman School of Management, University of Toronto)

September 2015
Abstract
Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades
Jacob Z. Haislip
(University of North Texas)
Adi Masli
(University of Kansas)
Vernon J. Richardson
(University of Arkansas & Xi'an Jiaotong-Liverpool University)
Juan Manuel Sanchez
(Texas Tech University)

September 2015
Abstract
Debt Covenant Violations, Firm Financial Distress, and Auditor Actions
Lori Shefchik Bhaskar
(Indiana University)
Gopal V. Krishnan
(American University - Kogod School of Business)
Wei Yu
(Hunter College - City University of New York)

September 2015
Paper
Internal Control Weakness and Information Quality
Tzu-Ching Weng
(FengChia University)
Hsin-Yi Chi
(Department of Accounting, National ChungHsing University)
Guang-Zheng Chen
(Department of Accounting, FengChia University)

September 2015
Paper
Managerial Ability And The Effectiveness Of Internal Control Over Financial Reporting
Jong Eun Lee
(Sungkyunkwan University)

September 2015
Paper
The PCAOB Risk-Based Inspection Program: An Assessment of its Ability to Communicate and Promote Audit Quality
Jared Eutsler
(University of Central Florida - Ph.D. Candidate)

September 2015
Paper
Shielded Innovation
Lauren Cohen
(Harvard Business School and NBER)
Umit G. Gurun
(University of Texas at Dallas)
Scott Duke Kominers
(Harvard University)

September 2015
Abstract
Auditor-provided tax services and long-term tax avoidance
Brian Hogan
(University of Pittsburgh)
Tracy Noga
(Bentley University)

September 2015
Paper
Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd Frank Act
Yijia Chen
(Goodman School of Business, Brock University)

September 2015
Abstract
Audit research in the wake of SOX
W Robert Knechel
(Fisher School of Accounting, University of Florida)

September 2015
Paper
The Impact of SEC Comment Letter Releases: Short Window Evidence on Information Content and Changes in Information Asymmetry
Bret A. Johnson
(Ohio State University)

September 2015
Paper
The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
Lauren M. Cunningham
(Haslam College of Business, University of Tennessee)
Bret A. Johnson
(School of Business, George Mason University)
E. Scott Johnson
(Pamplin College of Business, Virginia Tech)
Ling Lei Lisic
(School of Business, George Mason University)

September 2015
Paper
The Impact of the PCAOB Individual Engagement Inspection Process – Preliminary Evidence
Daniel Aobdia
(Public Company Accounting Oversight Board (PCAOB), Northwestern University)

September 2015
Abstract
The Debt-Equity Choice When Securities Regulations are Scaled by Equity Values: Evidence from SOX 404
David P. Weber
(University of Connecticut)
Yanhua Sunny Yang
(University of Connecticut)

August 2015
Abstract
The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements
Jun Guo
(Rutgers, The State University of New Jersey)
Pinghsun Huang
(National Cheng Kung University)
Yan Zhang
(Binghamton University-SUNY)
Nan Zhou
(Binghamton University-SUNY)

August 2015
Abstract
One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting
Leslie Robinson
(Dartmouth College)
Bridget Stomberg
(University of Georgia)
Erin M. Towery
(University of Georgia)

August 2015
Abstract
Impact of Auditor and Audit Committee Report Changes on Audit Quality and Costs: Evidence from the United Kingdom
Lauren C. Reid
(University of Pittsburgh - Accounting Group)
Joseph V. Carcello
(University of Tennessee, Knoxville - College of Business Administration)
Chan Li
(University of Pittsburgh)
Terry L. Neal
(University of Tennessee)

August 2015
Abstract
Auditor Tenure and Stock Price Idiosyncratic Volatility: The Moderating Role of Industry Specialization
Lixin(Nancy) Su
(The Hong Kong Polytechnic University) Xuezhou(Rachel) Zhao
(The Hong Kong Polytechnic University)
Gaoguang(Stephen)Stephen Zhou
(Hong Kong Baptist University)

August 2015
Abstract
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
Brandon Gipper
(University of Chicago - Booth School of Business)
Christian Leuz
(University of Chicago - Booth School of Business ; National Bureau of Economic Research (NBER) ; European Corporate Governance Institute (ECGI) ; Center for Financial Studies (CFS) ; University of Pennsylvania - Wharton Financial Institutions Center ; CESifo Research Network )
Mark G. Maffett
(University of Chicago - Booth School of Business)

August 2015
Paper
A Cross-Country Examination of Auditor Reporting for Going-Concern Uncertainty
Elizabeth Gutierrez
(Universidad de Chile)
Jake Krupa
(University of Miami)
Miguel Minutti-Meza
(University of Miami)
Maria Vulcheva
(Florida International University)

August 2015
Abstract
The Impact of Demographic Characteristics of CEOs and Directors on Audit Fees and Audit Delay
Maretno Agus Harjoto
(Pepperdine University)
Indrarini Laksmana
(Kent State University)
Robert Lee
(Pepperdine University Malibu)

August 2015
Paper
Internal Control Weakness And Stock Price Crash Risk
Siwoon Hong
(Sungkyunkwan University)
Jong Eun Lee
(Sungkyunkwan University)

August 2015
Paper
If the Audit Committee Speaks, Does the Board Listen? Interdependencies Between the Audit Committee and the Rest of the Board
Mathijs Van Peteghem
(KU Leuven)
Liesbeth Bruynseels
(KU Leuven)
Liesbeth.Bruynseels@kuleuven.be
Ann Gaeremynck
(KU Leuven)

August 2015
Paper
Economic Crisis and the Changes in Management Accounting and Control: A Longtitudinal Study of Internal Controls
Pall Rikhardsson
(Reykjavik University)
Catherine Elisabet Batt
(Reykjavik University)
Thorlakur Karlsson
(Reykjavik University)

July 2015
Paper
The Revenue and Economic Effects of the Paul-Boxer Plan To Encourage the Repatriation of Foreign-Source Earnings By U.S. Multinational Corporations
Robert J. Shapiro
(Chairman of Sonecon, LLC)
Aparna Mathur
(Resident Scholar at the American Enterprise Institute)

July 2015
Abstract
Audit Quality and Analyst Forecast Accuracy: The Impact of Forecast Horizon and Other Modeling Choices
Yi(Ava) Wu
(University of Sydney)
Mark Wilson
(Australian National University)

July 2015
Abstract
Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence
William J. Read
(Bentley University)
Ari Yezegel
(Bentley University)

July 2015
Abstract
Corporate fraud culture: Re-examining the corporate governance and performance relation
David T. Tan
(University of New South Wales)
Larelle Chapple
(Queensland University of Technology)
Kathleen D. Walsh
(Australian National University)

July 2015
Abstract
Internal Control over Financial Reporting and the Safeguarding of Corporate Resources: Evidence from the Value of Cash Holdings
Xinghua Gao
(Governors State University)
Yonghong Jia
(Governors State University)

June 2015
Abstract
The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Data
Daniel Aobdia
(Northwestern University - Kellogg School of Management)

June 2015
Abstract
Does Lowballing Impair Audit Qaulity? Evidence from Client Accruals Surrounding Analyst Forecasts
Jonathan D. Stanley
(Auburn University)
Duane M. Brandon
(Auburn University)
Jeffrey J. McMillan
(Clemson University)

June 2015
Abstract
Principles-Based versus Rules-Based Auditing Standards: The Effect of the Transition from AS2 to AS5
Fang Yun Sin
(PricewaterhouseCoopers)
Robyn Moroney
(Monash University)
Maria Strydom
(Monash University)

June 2015
Abstract
Short Sellers' Accusations Against Chinese Reverse Mergers: Information Analytics of Guilt by Association?
Hongqi Liu (Southwestern University of Finance and Economics, Sichuan, China
Baruch College, City University of New York, NY, USA)
Nan Xu (Southwestern University of Finance and Economics, Sichuan, China)
Jianming Ye
(Baruch College, City University of New York, NY, USA
Xiamen University, China)

June 2015
Abstract
The Market's Response to Earnings Surprises After First-time Going-concern Modifications
Bei Dong
(College of Business, University of South Florida)
Dahlia Robinson
(College of Business, University of South Florida)
Michael Robinson
(Sykes College of Business, University of Tampa)

June 2015
Abstract
Does Auditor Size Matter? Evidence from Small Audit Firms
Joseph Comprix
(Whitman School of Management, Syracuse University)
Huichi Huang
(College of Business, Oregon State University)

June 2015
Abstract
External reputational penalties for CEOs and CFOs following information technology material weaknesses
Jacob Z. Haislip
(Binghamton University)
Adi Masli
(University of Kansas)
Vernon J. Richardson
(University of Arkansas)
Marcia Weidenmier Watson
(Mississippi State University)

June 2015
Paper
Essays on Auditor Quality and Non-GAAP Earnings
Xiaojie Christine Sun
(Drexel University)

June 2015
Paper
Disclosure Timing and the Market Response to First-Time Going Concern Modifications and Earnings Announcements
Linda A. Myers
(University of Arkansas)
Jonathan E. Shipman
(University of Arkansas)
Quinn T. Swanquist
(Georgia State University)
Robert L. Whited
(University of Massachusetts – Amherst)

May 2015
Abstract
Managing risk in a poor economy: The association between economic activity and auditor response to risk
Penelope Bagley
(Appalachian State University)
Jack W. Dorminey
(West Virginia University)
Dwayne McSwain
(Sam Houston State University)
Tracy Ree
(Appalachian State University)

May 2015
Abstract
An Evaluation of Earnings Management Measures Using a Nonparametric Method: An Emphasis on the Needs of Practitioners
Li Qu
(Florida Atlantic University)

May 2015
Abstract
Restatements: Do They Affect Auditor Reputation for Quality?
Afshad J. Irani
(Washington and Lee University)
Stefanie L. Tate
(University of Massachusetts Lowell)
Le(Emily) Xu
(University of New Hampshire)

May 2015
Paper
Insider Trading and Going Concern Opinions: A Re-Examination
Dan Dhaliwal
(Department of Accounting
Eller College of Management
University of Arizona)
Nicholas Hallman
(School of Accountancy
Trulaske College of Business
University of Missouri-Columbia)
Kyonghee Kim
(School of Accountancy
Trulaske College of Business
University of Missouri-Columbia)
Raynolde Pereira
(School of Accountancy
Trulaske College of Business
University of Missouri-Columbia)

May 2015
Paper
Do Institutional Investors and Financial Analysts Impact Bank Financial Reporting Quality?
Christopher Gordon Edward Yust
(Graduate School of The University of Texas)

May 2015
Paper
Cross-listing and Firm Information Environment: Does SOX Section 302 Have Any Material Effect?
Pietro Bonetti
(University of Padova)
Saverio Bozzolan
(LUISS University)

May 2015
Paper
Are Auditor and Audit Committee Report Changes Useful to Investors? Evidence from the United Kingdom
Lauren Carse Reid
(University of Tennessee)

May 2015
Paper
Accounting Information Risk and Credit Ratings
Douglas Ray Ayres
(University of Tennessee)

May 2015
Paper
Corporate External Legal Counsel and Company Disclosures
Zahn Bozanic
(The Ohio State University)
Preeti Choudhary
(Georgetown University)
Kenneth J. Merkley
(Cornell University)

May 2015
Abstract
Going-Concern Opinions, Executive Tenure and Gender
Angie Abdel Zaher
(School of Business, The American University in Cairo)

April 2015
Paper
Forcing Managers to Talk: CEO Confidence and R&D Opacity
Ping-Sheng Koh
(Hong Kong University of Science and Technology)
David M. Reeb
(National University of Singapore)
Wanli Zhao
(Southern Illinois University)

April 2015
Abstract
Executive Profiling and Firm Resolution
Angie M. Abdel Zaher
(Florida International University)

April 2015
Paper
Does the PCAOB Inspection Have an Effect on Audit Fees and Audit Quality?
Elizabeth Schwartzhoff Johnson
(Louisiana State University and
Agricultural and Mechanical College)

April 2015
Abstract
How Do Auditor Fees Affect Accruals Quality? Additional Evidence
Vivek Mande
(California State University)
Myungsoo Son
(California State University)

April 2015
Abstract
Audit Firm Tenure, Bank Complexity and Financial Reporting Quality
Brian Bratten
(Von Allmen School of Accountancy
University of Kentucky)
Monika Causholli
(Von Allmen School of Accountancy
University of Kentucky)
Thomas C. Omer
(School of Accountancy
University of Nebraska-Lincoln)

April 2015
Paper
Auditor Reporting Decisions and Proximity to SEC Regional Offices
MARK L. DEFOND
(University of Southern California)
JERE R. FRANCIS
(University of Missouri-Columbia and University of Technology Sydney)
NICHOLAS J. HALLMAN
(University of Missouri-Columbia)

April 2015
Abstract
Financial Fraud Detection Using Vocal, Linguistic and Financial Cues
Chandra S. Throckmorton
(Electrical and Computer Engineering Department, Duke University)
William J. Mayew
(Fuqua School of Business, Duke University)
Mohan Venkatachalam
(Fuqua School of Business, Duke University)
Leslie M. Collins
(Electrical and Computer Engineering Department, Duke University)

April 2015
Paper
Consequences of Audit Office Reputation Shocks Due to Gains and Losses of Major Industry Clients
Jere R. Francis
(Trulaske College of Business
University of Missouri-Columbia)
Mihir N. Mehta
(MIT Sloan & Fox School of Business)
Wanli Zhao
(College of Business
Southern Illinois University)

April 2015
Paper
The Effect of Audit Committee Compensation on the Procurement of Non-audit Services
Caroline Hayek
(Kennesaw State University)

April 2015
Abstract
The Role of Internal and External Certification Mechanisms in Seasoned Equity Offerings
Hardjo Koerniadi
(Department of Finance, Auckland University of Technology)
Chandrasekhar Krishnamurti
(School of Commerce, University of Southern Queensland)
Sie Ting Lau
(Nanyang Business School, Nanyang Technological University)
Alireza Tourani-Rad
(Department of Finance, Auckland University of Technology)
Ting Yang
(Department of Finance, Auckland University of Technology)

April 2015
Abstract
U.S. Audit Partner Rotations
Henry Laurion
(University of California, Berkeley - Haas School of Business)
Alastair Lawrence
(University of California, Berkeley - Haas School of Business)
James Ryans
(University of California, Berkeley - Haas School of Business)

April 2015
Abstract
A Call to Action: The Securities and Exchange Commission and the Auditing Profession's Public Interest Responsibilities
Joseph V. Carcello1
(University of Tennessee)

April 2015
Abstract
What Causes Performance Persistence in Hedge Fund Activism?
Nicole M. Boyson
(Northeastern University, D’Amore-McKim School of Business)
Linlin Ma
(Northeastern University)
Robert M. Mooradian
(Northeastern University, D’Amore-McKim School of Business)

April 2015
Paper
Essays in Accounting Regulation and Earnings Management
Yi Liang
(Tepper School of Business - Carnegie Mellon Univesity)

April 2015
Paper
Strategic Competition by Audit Firms
Simon Dekeyser
(KU Leuven)
Ann Gaeremynck
(KU Leuven)
W Robert Knechel
(University of Florida)
Marleen Willekens
(KU Leuven)

April 2015
Abstract
Should Auditors Be Concerned About Pleasing the Client? An Examination of Auditor Changes Subsequent to Earnings Adjustments
Jacob Haislip
(University of North Texas)
Linda A. Myers
(University of Arkansas)
Susan Scholz
(University of Kansas)
Timothy A. Seidel
(Brigham Young University)

April 2015
Paper
Accounting Restatements and Audit Quality in China
Haiyan Jiang
(School of Accountancy, Massey University Albany)
Ahsan Habib
(School of Accountancy, Massey University Albany)
Donghua Zhou
(School of Accounting, Jiangxi University of Finance and Economic)

April 2015
Paper
Auditor Ratification and Shareholders’ Perception of External Financial Reporting Quality
Jacob Justus Leidnera
(Julius-Maximilians-Universität Würzburg)
Sven Hörnera
(Julius-Maximilians-Universität Würzburg)

March 2015
Paper
Accounting Class Action Filings and Settlements—2014 Review and Analysis
Cornerstone Research

March 2015
Paper
The Impact of Occupational Community on the Quality of Internal Control
Yingqi Li
(University of Regina, Regina Canada)
Shelagh Campbell
(Lixin Accounting Research Institute, Shanghai Lixin University of Commerce, Shanghai, China)
Junli Yu
(Lixin Accounting Research Institute, Shanghai Lixin University of Commerce, Shanghai, China)
Zhou Zhang
(University of Regina, Regina Canada)

March 2015
Paper
Are There Costs to Hiring an Accounting Expert CFO?
Darren Bernard
(University of Washington)
Weili Ge
(University of Washington)
Dawn Matsumoto
(University of Washington)
Sara Toynbee
(University of Washington)

March 2015
Paper
Accounting Misstatements: Prior Period Financial Statement Errors
Stephen Elliott
Bachner University of Redlands

March 2015
Abstract
The Effects of Fraud Risk Factors and Client Characteristics on Audit Procedures
Naman K. Desai
(Finance and Accounting Area
Indian Institue of Managment, Ahmedabad
Ahmedabad, Gujarat)

March 2015
Abstract
Do False Financial Statements Distort Peer Firms' Decisions?
Valerie Li
University of Washington Bothell

March 2015
Abstract
Tax Account Misstatements and the PCAOB's Restrictions on Auditors’ Tax Services
Clive S. Lennox
(Nanyang Technological University)

March 2015
Paper
Auditor Fees and Going-Concern Reporting Decisions on Bankrupt Companies: Additional Evidence
William J. Read (Bentley University)

March 2015
Paper
Business Strategy and Internal Control Over Financial Reporting
Kathleen A. Bentley-Goode
(The University of New South Wales)
Nathan J. Newton
(The University of Missouri-Columbia)
Anne M. Thompson
(The University of Illinois at Urbana-Champaign)

March 2015
Abstract
Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline
Kam C. Chan
(Lubin School of Business, Pace University, Pleasantville, New York, USA)
Samir El-Gazzar
(Lubin School of Business, Pace University, Pleasantville, New York, USA)
Rudolph A. Jacob
(Lubin School of Business, Pace University, Pleasantville, New York, USA)
Picheng Lee
(Lubin School of Business, Pace University, Pleasantville, New York, USA)

March 2015
Paper
Discretionary Disclosures of Goodwill Slack: Determinants and Consequences
Nicole Thorne Jenkins
(Von Allmen School of Accountancy, Gatton College of Business and Economics, University of
Kentucky)
Mikhail Pevzner
(Merrick School of Business, University of Baltimore)
Suning Zhang
(School of Business, George Mason University)

March 2015
Paper
Auditor Litigation, Audit Office Pricing and Client Acceptance
Yangyang Fan
(University of Pittsburgh)
Chan Li
(University of Pittsburgh)
Nandu Nagarajan
(University of Texas – Arlington)
Jared Smith
(University of Pittsburgh)

February 2015
Abstract
Industry Specialist Auditors, SEO Underpricing, and the Global Financial Crisis
Jongwon Park
(Korea Advanced Institute of Science and Technology (KAIST) - College of Business)
Jaeyoon Yu
(Korea Advanced Institute of Science and Technology (KAIST) - College of Business)

February 2015
Abstract
Audit Committee Incentives and the Resolution of Detected Misstatements
Marsha B. Keune
(University of Dayton)
Karla M. Johnstone
(University of Wisconsin - Madison - Department of Accounting and Information Systems)

February 2015
Abstract
The Effect of Deadline Imposed Time Pressure on Audit Quality
Steven M. Glover
(Brigham Young University)
James C. Hansen
(Weber State University - Goddard School of Business and Economics)
Timothy A. Seidel
(Utah State University)

February 2015
Abstract
Compliance costs and disclosure requirement mandate: Some evidence
Kathy Fogel
(Zinoplex, Inc.)
Rwan El-Khatib
(College of Business, Zayed University)
Nancy Chun Feng
(Sawyer Business School, Suffolk University)
Ciara Torres-Spelliscy
(College of Law, Stetson University)

February 2015
Paper
To Comply or Not to Comply: Understanding the Discretion in Reporting Public Float and SEC Regulations
Feng Gao
(University of Illinois at Chicago)

February 2015
Abstract
Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to be Fair?
Anne M. Wilkins
(University of Tennessee at Chattanooga)
Dana R. Hermanson
(Kennesaw State University)
Jeffrey R. Cohen
(Boston College)

February 2015
Abstract
Executive Equity Risk-Taking Incentives and Audit Service Pricing
Yangyang Chen
(Monash University)
Ferdinand A. Gul
(Monash University)
Madhu Veeraraghavan
(Monash University)
Leon Zolotoy
(University of Melbourne - Melbourne Business School)

February 2015
Abstract
Analysts’ Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control
Mike Qinghao Mao
(Erasmus University Rotterdam)
Yangxin Yu
(City University of Hong Kong)

February 2015
Abstract
The Market Response to Auditor-Provided Distress Signals in First-Time Going Concern Modifications
Linda A. Myers
(University of Arkansas)
Jonathan E Shipman
(University of Arkansas)
Quinn Thomas Swanquist
(Georgia State University)
Robert Lowell Whited
(University of Massachusetts Amherst - Isenberg School of Management ; University of Massachusetts - Amherst)

February 2015
Abstract
Evidence on Contagion in Earnings Management
Simi Kedia
(Rutgers Business School)
Kevin Koh
(Nanyang Technological University (NTU) - Nanyang Business School)
Shivaram Rajgopal
(Emory University - Goizueta Business School)

February 2015
Abstract
Re-Conceptualizing Instruction on the Statement of Cash Flows: The Impact of Different Teaching Methods on Intermediate Accounting Students' Learning
Casey J. McNellis
(University of Montana)

January 2015
Abstract
The Impact of Downward Auditor Changes on Information Risk for Non-Accelerated Filers
Renee Weiss
(Queens College - City University of New York)
Lawrence Kalbers
(Loyola Marymount University)

January 2015
Abstract
Earnings Management to Avoid Delisting from a Stock Market
Ales Cornanic
(Institute of Economic Studies - Charles University in Prague, Czech Republic)
Jiri Novak
(Institute of Economic Studies - Charles University in Prague, Czech Republic)

January 2015
Abstract
Managerial Overconfidence and Audit Fees
Scott Duellman
(Saint Louis University - Department of Accounting)
Helen Hurwitz
(Saint Louis University)
Yan Sun
(Saint Louis University)

January 2015
Abstract
Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?
Der-Fen Huang
(College of Management- Department of Accounting)
Ming-Lei Chang
(Yuan Ze University - College of Management)

January 2015
Abstract
Common Auditors in M&A Transactions
Ye Cai
(Santa Clara University - Leavey School of Business)
Yongtae Kim
(Santa Clara University - Leavey School of Business)
Jong Chool Park
(Old Dominion University)
Hal D. White
(Penn State University)

January 2015
Paper
Industry Accounting Complexity and Earnings Properties: Does Auditor Industry Expertise Matter?
Jere R. Francis
(Trulaske College of Business
University of Missouri-Columbia)
Joshua L. Gunn
(Katz School of Business
University of Pittsburgh)

January 2015
Abstract
Growing Pains: Audit Quality and Office Growth
Kenneth L. Bills
(Colorado State University, Knoxville, TN)
Quinn T. Swanquist
(Georgia State University, Knoxville, TN)
Robert L. Whited
(University of Massachusetts – Amherst, Fort Collins, CO)

January 2015
Abstract
Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?
Pinghsun Huanga
(National Cheng Kung University)
Jun Guob
(Rutgers University at Camden)
Tongshu Mac
(SUNY at Binghamton)
Yan Zhang
(SUNY at Binghamton)

January 2015
Paper
An Integrated Analysis of the Corporate General Counsel’s Impact on Accounting Choices and Legal Risk
Charles G. Ham
(University of Maryland)

January 2015
Paper
Essays in Financial Reporting, Tax, and Politics
Wim Hendrik Petrus Janssen
(University of Amsterdam)

January 2015
Paper
Essays in Corporate Governance
Ian Appel
(University of Pennsylvania)

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