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 2016
Abstract
The Impact of Bank Restatements on Illiquidity and Systemic Risk
Marie Herly
(University of Aarhus - School of Business and Social Sciences)

December 2016
Abstract
The Effective Income Tax Experience of U.S. and Non-U.S. Multinationals
Eric J. Allen
(University of Southern California - Leventhal School of Accounting)
Susan C. Morse
(University of Texas at Austin - School of Law)

December 2016
Abstract
The Monitoring Effectiveness of Co-opted Audit Committees
Cory A. Cassell
(University of Arkansas)
Linda A. Myers
(University of Tennessee, Haslam College of Business, Accounting and Information Management)
Roy Schmardebeck
(University of Missouri at Columbia - School of Accountancy)
Jian Zhou
(University of Hawaii at Manoa)

December 2016
Abstract
Audit Committee Oversight of Fraud Risk: The Role of Social Ties and Governance Characteristics
Robert M. Wilbanks
(Tennessee Technological University)
Dana R. Hermanson
(Kennesaw State University)
Vineeta D. Sharma
(Kennesaw State University)

December 2016
Abstract
Market Reaction to Auditor Ratification Vote Tally
Paul Tanyi
(The University of North Carolina at Charlotte)
Kristin Roland
(University of North Carolina at Charlotte)

December 2016
Abstract
Understanding Small Accounting Firm Membership in Associations and Networks: A Field Study
Kenneth L. Bills
(University of Arkansas)
Christie Hayne
(Virginia Polytechnic Institute & State University - Pamplin College of Business)
Sarah E. Stein
(Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems)

December 2016
Abstract
How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model
Anastasia A. Zakolyukina
(University of Chicago - Booth School of Business)

December 2016
Abstract
Investment-related Pressure and Audit Risk
Louise Yi Lu
(Australian National University)
Hai Wu
(Australian National University)
Yangxin Yu
(City University of Hong Kong)

December 2016
Abstract
Litigation Risk, Auditor Tenure, and Auditor Specialization and Their Effect on Reporting Quality
Essam Elshafie
(College of Business and Management, Northeastern Illinois University)

December 2016
Abstract
Information Asymmetries in the Context of Restatement Announcements
Pierangelo Rosati
(Irish Centre for Cloud Computing and Commerce (IC4), Dublin City University, Ireland)
Pietro Mazzola
(SDA Bocconi School of Management, Italy)
Riccardo Palumbo
(University “G. d'Annunzio” of Chieti-Pescara, European Capital Markets CRC, Italy)

December 2016
Paper
The Effects of Multiple Restatements on Audit Fees
Dr.Wasinee Thammasiri
(University of the Thai Chamber of Commerce)
Dr.Nopmanee Tepalagul
(Chulalongkorn Business School, Chulalongkorn University)

December 2016
Paper
Are Voluntary Clawback Provisions Adopted for Image Management?
Henry Kimani Mburu
(The Catholic University of Eastern Africa, Nairobi, Kenya)
Alex P. Tang
(Morgan State University, Baltimore)

December 2016
Abstract
Disclosure of the Estimated Tax Liability from Repatriation of Permanently Reinvested Earnings
Mark Bagnoli
(Purdue University)
Susan G. Watts
(Purdue University)

December 2016
Paper
Are New Independent Directors Penalized for Past Malfeasance? Evidence from Stock Option Backdating
Quinn D. Curtis
(University of Virginia School of Law)
Justin J. Hopkins
(The Darden Graduate Business School at the University of Virginia)

December 2016
Paper
A Quantitative Study of the Impact of CFO and Auditor Turnover on Internal Control Weaknesses
Arlene E. Harris
(Capella University)

December 2016
Abstract
The Impact of Social Capital on Financial Reporting: A Dynamic Panel Model of the Auditors' Trust and Corporate Social Responsibility by US Firms
Muhammad Suhail Rizwan
(National University of Sciences and Technology (NUST))
Asfia Obaid
(National University of Sciences and Technology (NUST))
Dawood Ashraf
(Islamic Development Bank - Islamic Research and Training Institute)

November 2016
Abstract
Economic Consequences of SEC Regulation Pertaining to Financial Expert Definition
Steve A. Garner
(Department of Accounting and Business Law, Tennessee Tech University, Cookeville)
Paul D. Hutchison
(Department of Accounting, University of North Texas, Denton, TX )
Teresa L. Conoverb
(Department of Accounting, University of North Texas, Denton, TX)

November 2016
Abstract
External audit and Goodwill Write-off
Silvia Ferramosca
(Department of Economics and Management University of Pisa,Pisa Italy)
Giulio Greco
(Department of Economics and Management University of Pisa,Pisa Italy)
Marco Allegrini
(Department of Economics and Management University of Pisa,Pisa Italy)

November 2016
Abstract
Restatement of 404 Internal Control Opinions
Mei Feng
(University of Pittsburgh)
Chan Li
(University of Pittsburgh)
Kannan Raghunandan
(Florida International University)
Lili Sun
(University of North Texas)

November 2016
Abstract
Enterprise System Implementations: Role of Information Risk, Internal Controls and Environmental Uncertainty
Chaitanya Sambhara
(Miami University)
Arun Rai
(Georgia State University)
Sean Xin Xu
(School of Economics and Management)

November 2016
Abstract
The Unintended Consequences of the Frequency of PCAOB Inspection
Paul Tanyi
(UNC Charlotte, Belk College of Business)
Barri Litt
(NOVA Southeastern University)

November 2016
Paper
Auditor Changes in the SOX Era
Ifeoma A. Udeh
(Elon University)

November 2016
Paper
Determinants of Audit Quality in the USA Banking Sector
Sherolli Xhensila
(School of Economics, Business Adminstration & Legal Studies)

October 2016
Paper
Large Sample Evidence of the Determinants of Nonprofit Monitoring Costs: A Resource Dependence Framework
Thomas Z. Webb
(Clinical Assistant Professor of Accountancy
The University of Mississippi)
Tammy R. Waymire
(Associate Professor of Accountancy
Northern Illinois University)

October 2016
Abstract
Audit Quality of Chinese ADR Engagements
Aloke(Al) Ghosh
(Baruch College, City University of New York)
Elisabeth Peltier
(Concordia University)
Cunyu Xing
(South Western University of Finance and Economics)

October 2016
Abstract
Has the Lack of Use of the Qualified Audit Opinion Turned It Into the “Rotten Kid” Threat?
Michael Cipriano
(James Madison University)
Erin L. Hamilton
(University of Nevada)
Scott D. Vandervelde
(Moore School of Business)

October 2016
Abstract
Eliminating the Form 20-F Reconciliation and Audit Pricing
Yi-Hung Lin
(Monash University)
Hua-Wei(Solomon) Huang
(National Cheng Kung University)

October 2016
Abstract
Do External Auditors Respond to Tax Risk? Evidence from Audit Fees and Auditor-Provided Tax Services
John L. Abernathy
(Kennesaw State University)
Eric T. Rapley
(Colorado State University, Fort Collins - Department of Accounting)
James Stekelberg
(University of Arizona - Department of Accounting)

October 2016
Paper
Opportunism as a Firm and Managerial Trait: Predicting Insider Trading Profits and Misconduct
David Hirshleifer
(MIG Capital)
Usman Ali
(MIG Capital and Merage School of Business, UC Irvine)

October 2016
Paper
How Do Strategic Repositioning Moves Impact the Effectiveness of Firm's IT Governance, Risk, and Control Mechanisms?
Hüseyin Tanriverdi
(The University of Texas at Austin
Red McCombs School of Business)
Kui (Andy) Du
(College of Management University of Massachusetts Boston)

October 2016
Paper
The Role of Bankers in the U.S. Syndicated Loan Market
Christoph Herpfer
(Swiss Finance Institute and Ecole Polytechnique Federale de Lausanne)

October 2016
Paper
Accounting Restatements: Malfeasance and/or Optimal Incompetence?
Jacquelyn Gillette
(MIT Sloan School of Management)
Sudarshan Jayaraman
(Simon Business School, University of Rochester)
Jerold Zimmerman
(Simon Business School, University of Rochester)

October 2016
Abstract
Determinants and Consequences of Auditor Conservatism
Essam Elshafie
(Northeastern Illinois University)

October 2016
Paper
Cooperating Alone: The Global Reach of U.S. Regulations on Conflict Minerals
Remi Moncel
(Berkeley School of Law)

October 2016
Paper
Economic Consequences of Announcing Strategic Alternatives
Jenny Zha Giedt
(George Washington University)

September 2016
Abstract
To Exempt or Not to Exempt Non-accelerated Filers from Compliance with the Auditor Attestation Requirement of Section 404(b) of the Sarbanes–Oxley Act
Kareen E. Brown
(Brock University, Ontario, Canada)
Fayez A. Elayan
(Brock University, Ontario, Canada)
Jingyu Li
(Brock University, Ontario, Canada)
Emad Mohammad
(McMaster University, Ontario, Canada)
Parunchana Pacharn
(Brock University, Ontario, Canada)
Zhefeng Frank Liu
(Brock University, Ontario, Canada)

September 2016
Abstract
Audit Market Structure and Audit Pricing
John Daniel Eshleman
(Michigan Technological University)
Bradley Lawson
(Oklahoma State University - Stillwater - School of Accounting)

September 2016
Abstract
Unscrewing the Inscrutable: Do Fair Value Deficiencies in PCAOB Inspection Reports Reduce Information Uncertainty of Complex Estimates?
William Robert Strawser
(University of Colorado at Denver - Business School)

September 2016
Abstract
The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality
Long Chen
(George Mason University - School of Business)
Gopal V. Krishnan
(Bentley University)
Wei Yu
(Hunter College - City University of New York)

September 2016
Abstract
Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data
Daniel Aobdia
(Northwestern University - Kellogg School of Management)
Preeti Choudhary
(Georgetown University, McDonough School of Business)
Gil Sadka
(University of Texas at Dallas)

September 2016
Abstract
Do Corporate Payouts Signal Going-concern Risk for Auditors? Evidence from Audit Reports for Companies in Financial Distress
Jian Cao
(Florida Atlantic University)
Thomas R. Kubick
(University of Kansas)
Adi N. S. Masli
(University of Kansas)

September 2016
Abstract
Public Company Audits and City-Specific Labor Characteristics
Matthew Beck
(Michigan State University; Michigan State University, The Eli Broad College of Business and The Eli Broad Graduate School of Management, Students)
Jere R. Francis
(University of Missouri at Columbia)
Joshua L. Gunn
(University of Pittsburgh - Katz Graduate School of Business)

September 2016
Abstract
Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?
Parveen P. Gupta
(Lehigh University, Bethlehem)
Heibatollah Sami
(Lehigh University, Bethlehem)
Haiyan Zhou
(University of Texas–Rio Grande Valley)

September 2016
Abstract
Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching
Mark DeFond
(Marshall School of Business, University of Southern California)
David H. Erkens
(Marshall School of Business, University of Southern California)
Jieying Zhang
(University of Texas at Dallas)

September 2016
Abstract
Comment and Response to “Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching” by Mark DeFond, David H. Erkens, and Jieying Zhang
Alastair Lawrence
(University of California, Berkeley - Haas School of Business)
Miguel Minutti-Meza
(University of Miami - School of Business Administration)
Ping Zhang
(University of Toronto - Rotman School of Management)

September 2016
Paper
Do Audit Personnel Salaries Impact Audit Quality?
Jeffrey L. Hoopes
(University of North Carolina)
Kenneth J. Merkley
(Cornell University)
Joseph Pacelli
(Indiana University)
Joseph H. Schroeder
(Indiana University)

September 2016
Abstract
Internal Control Deficiencies and Audit Pricing: Evidence from Initial Public Offerings
Jong Eun Lee
(Sungkyunkwan University, Seoul, Korea)

September 2016
Abstract
Institutional Ownership, Audit Choices and Quality: Evidence from Russell Index Reconstitutions
Tao Chen
(Nanyang Technological University (NTU) - Division of Banking & Finance)
Hui Dong
(Shanghai University of Finance and Economics - School of Accountancy)
Chen Lin
(The University of Hong Kong - Faculty of Business and Economics)

September 2016
Paper
Financial Statement Disaggregation, Auditor Effort and Financial Reporting Quality
Matthew J. Beck
(Michigan State University)
Matt Glendening
(University of Missouri-Columbia)
Chris E. Hogan
(Michigan State University)

August 2016
Abstract
Short Selling Threats and Firm Risk-taking: Evidence from a Quasi-Natural Experiment
Xiaoran Ni
(Tsinghua University - School of Economics & Management)
Sirui Yin
(University of Arizona, Eller College of Management, Department of Finance)

August 2016
Abstract
Independent Director Reputation Incentives: CEO Compensation Contracting and Financial Accounting Quality
Ronald W. Masulis
(University of New South Wales - Australian School of Business; European Corporate Governance Institute (ECGI); Financial Research Network (FIRN))
Shawn Mobbs
(University of Alabama - Culverhouse College of Commerce and Business Administration)

August 2016
Abstract
Board Independence and Internal Control Weakness: Evidence from SOX 404 Disclosures
Yangyang Chen
(Hong Kong Polytechnic University)
W. Robert Knechel
(University of Florida)
Vijaya B. Marisetty
(RMIT University)
Cameron Truong
(Monash University T.A. Pai Management Institute)
Madhu Veeraraghavan5
(RMIT University)

August 2016
Abstract
Managerial Response to Constitutional Constraints on Shareholder Power
Brian L. Connelly
(Raymond J. Harbert College of Business, Auburn University)
Wei Shi
(Kelley School of Business, Indiana University)
Jinyong Zyung
(Jesse H. Jones Graduate School of Business, Rice Universityy)

August 2016
Abstract
Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers
Preeti Choudhary
(Georgetown University, McDonough School of Business)
Kenneth J. Merkley
(Cornell University - Samuel Curtis Johnson Graduate School of Management)
Katherine Schipper
(Duke University - Fuqua School of Business)

August 2016
Abstract
Abnormal Audit Fees and Accounting Quality
Jeffrey Coulton
(UNSW Business School)
Gilad Livne
(University of Exeter Business School)
Angela Kate Pettinicchio
(Bocconi University - Department of Accounting)
Stephen L. Taylor
(University of Technology Sydney)

August 2016
Abstract
Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees
Kenneth L. Bills
(University of Arkansas)
Ling Lei Lisic
(George Mason University)
Timothy A. Seidel
(Brigham Young University)

August 2016
Abstract
Business Strategy and Auditor Reporting
Yu Chen
(Shanghai Jiao Tong University)
John Daniel Eshleman
(Michigan Technological University)
Jared S. Soileau
(Louisiana State University)

August 2016
Abstract
The Influence of Earnings Management Conducted Through the Use of Accretive Stock Repurchases on Audit Fees
David B. Bryan
(The University of North Florida, Jacksonville, FL 32224, USA)
Terry W. Mason
(Kansas State University, Manhattan, KS, USA)

August 2016
Abstract
Auditor-Provided Tax Services: The Effect of PCAOB Identification of Income Tax Related Deficiencies in the Part II Inspection Report
Jaehan Ahn
(University of Oklahoma - Michael F. Price College of Business)
Herita T. Akamah
(University of Nebraska at Lincoln - School of Accountancy)
Sydney Q. Shu
(San Diego State University - College of Business Administration)

August 2016
Abstract
Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting
Susan M. Albring
(Syracuse University, NY, USA)
Randal J. Elder
(Syracuse University, NY, USA)
Xiaolu Xu
(University of Massachusetts Boston, MA, USA)

August 2016
Abstract
Auditor Specialization in the Nonprofit Sector
Erica Harris
(Rutgers, The State University of New Jersey - Rutgers University, Camden)
Stefanie L. Tate
(University of Massachusetts at Lowell)
Aleksandra B. Zimmerman
(Northern Illinois University - Department of Accountancy)

August 2016
Abstract
Industry contagion effects of internal control material weakness disclosures
Brian Bolton
(Portland State University, United States)
Qin Lian
(Portland State University, United States)
Kathleen Rupley
(Portland State University, United States)
Jing Zhao
(Portland State University, United States)

August 2016
Abstract
Auditee Religiosity, External Monitoring, and the Pricing of Audit Services
Ferdinand A. Gul
(Deakin University)
Anthony C. Ng
(Monash University)

August 2016
Abstract
Busy Audit Committee Memembers and Internal Control Deficiencies
Shaowen HuaRelated
(Accounting Department, La Salle University)
Bruce A. Leauby
(Accounting Department, La Salle University)
Zenghui Liu
(Western Washington University)

August 2016
Abstract
Audit Partner Effects on Audit Pricing and Audit Quality in the United States
Aleksandra B. Zimmerman
(Northern Illinois University - Department of Accountancy)
Albert L. Nagy
(John Carroll University - Boler School of Business)

August 2016
Paper
Fraud Discovery In the Credit Default Swaps Market
Yanmin Gao
Department of Accountancy
(City University of Hong Kong)
Jeong-Bon Kim
(School of Accounting and Finance
University of Waterloo)
Desmond Tsang
(Desautels Faculty of Management McGill
University)
Haibin Wu
(Department of Accountancy
City University of Hong Kong)

August 2016
Paper
Essays on Capital Markets
Nafis Rahman
(The University of British Columbia)

August 2016
Paper
Improving Experienced Auditors’ Detection of Deception in CEO Narratives
Jessen L. Hobson
(Department of Accountancy, University of Illinois at Urbana-Champaign)
William J. Mayew
(Duke University – Fuqua School of Business)
Mark Peecher
(Department of Accountancy, University of Illinois at Urbana-Champaign)
Mohan Venkatachalam
(Duke University – Fuqua School of Business)

August 2016
Abstract
Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees
He Li
(Rutgers Business School; Southwestern University of Finance and Economics)
Won Gyun No
(Rutgers, The State University of New Jersey - Accounting & Information Systems)
J. Efrim Boritz
(University of Waterloo - School of Accounting and Finance)

July 2016
Abstract
Acquirer Internal Control Weaknesses in the Market for Corporate Control
Masako Darrough
(City University of New York - Baruch College)
Rong Huang
(City University of New York - Baruch College)
Emanuel Zur
(University of Maryland - Robert H. Smith School of Business)

July 2016
Abstract
Spatial Competition in Local Audit Markets and the Fall-out on Deloitte from the 2007 PCAOB Censure
Jeff P. Boone
(University of Texas at San Antonio)
Inder K. Khurana
(University of Missouri-Columbia)
K. K. Raman
(University of Texas at San Antonio)

July 2016
Abstract
Securities Class Actions in the United States and Canada Against Chinese Companies and Their Auditors: An Empirical Investigation
Nancy Chun Feng
(Suffolk University)
Ross D. Fuerman
(Suffolk University - Department of Accounting)

July 2016
Abstract
Does Incentive-based Compensation for Chief Internal Auditors Impact objectivity? An external Audit Risk Perspective
Lucy Huajing Chen
(Villanova University)
Hyeesoo(Sally)H. Chung
(California State University, Long Beach)
Gary F. Peters
(University of Arkansas)
Jinyoung P. Wynn
(Louisiana Tech University)

July 2016
Abstract
Awareness of SEC Enforcement and Auditor Reporting Decisions
Mark L. DeFond
(University of Southern California - Leventhal School of Accounting)
Jere R. Francis
(University of Missouri at Columbia)
Nicholas Hallman
(University of Texas at Austin)

July 2016
Paper
Where Have All the IPOS Gone? The Hard Life of the Small IPO
Paul Rose
(Moritz College of Law, Ohio State University)
Steven Davidoff Solomon
(University of California, Berkeley, School of Law)

July 2016
Abstract
The Volatility of Other Comprehensive Income and Audit Fees
Hua-Wei Huang
(National Cheng Kung University)
Steve Lin
(Florida International University)
K. Raghunandan
(Florida International University)

July 2016
Abstract
Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management
Cristi A. Gleason
(The University of Iowa)
Morton Pincus
(University of California, Irvine)
Sonja Olhoft Rego
(Indiana University)

July 2016
Abstract
Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?
Lori Shefchik Bhaskar
(Indiana University - Kelley School of Business - Department of Accounting)
Joseph H. Schroeder
(Indiana University - Kelley School of Business - Department of Accounting)
Marcy L. Shepardson
(Indiana University - Kelley School of Business - Department of Accounting)

July 2016
Abstract
Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals
Abhijit Barua
(Florida International University)
K. Raghunandan
(Florida International University)
Dasaratha V. Rama
(Florida International University)

July 2016
Abstract
Non-GAAP Earnings Disclosure and IPO Pricing
Nerissa C. Brown
(University of Delaware - Alfred Lerner College of Business and Economics)
Theodore E. Christensen
(University of Georgia)
Andrea Menini
(University of Padua)
Thomas D. Steffen
(Yale University School of Management)

July 2016
Paper
How Useful are Auditors' Going Concern Opinions as Predictors of Default?
Elizabeth Gutierrez
(Universidad de Chile)
Jake Krupa
(University of Miami)
Miguel Minutti-Meza
(University of Miami)
Maria Vulcheva
(Florida International University)

July 2016
Abstract
Does Engagement Partner Perceived Expertise Matter? Evidence from the U.S. Operations of the Big 4 Audit Firms
Daniel Aobdia
(Northwestern University - Kellogg School of Management)
Saad Siddiqui
(Public Company Accounting Oversight Board)
Andres G. Vinelli
(Public Company Accounting Oversight Board)

July 2016
Abstract
Misclassification of Negative Core Earnings and Signal-Driven Price Association
Ahmed M. Abdalla
(London School of Economics)

June 2016
Paper
Regulatory Oversight and Auditor Market Share
Daniel Aobdia
(Northwestern University - Kellogg School of Management)
Nemit Shroff
(Massachusetts Institute of Technology (MIT) - Sloan School of Management)

June 2016
Abstract
The Role of Audit Verification in Debt Contracting: Evidence from Covenant Violations
Liangliang Jiang
(Lingnan University)
Hui Zhou
(University of Melbourne - Melbourne Business School)

June 2016
Paper
Audit Firm Rotation, Audit Firm Tenure, and Audit Committee Support in Accounting Disputes
Janice E. Rummell
(Kennesaw State University)

June 2016
Abstract
Auditors’ Response to Analysts’ Forecast Properties: Some Evidence from Audit Fee Pricing
William Foo
(Hong Kong Polytechnic University - Faculty of Business)
Mark A. Bliss
(Hong Kong Polytechnic University - Faculty of Business)
Ferdinand A. Gul
(Deakin University - Department of Accounting)
Karen Lai
(Monash University - Department of Accounting)

June 2016
Abstract
SHO Time for Innovation: The Real Effects of Short Sellers
Jie (Jack) He
(Terry College of Business
University of Georgia)
Xuan Tian
(Kelley School of Business Indiana University)

June 2016
Paper
Do Corporate Governance Analysts Matter? Evidence From a Quasi-natural Experiment
Nico LEHMANN
(Faculty of Economic Sciences
Georg-August-Universität Göttingen)

June 2016
Abstract
Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness
Divesh S. Sharma
(Kennesaw State University)
Paul Tanyi
(The University of North Carolina at Charlotte)
Barri Litt
(Nova Southeastern University)

June 2016
Abstract
The Effects of Financial Statement Disaggregation on Audit Pricing
Kevin Koh
(Nanyang Technological University (NTU) - Nanyang Business School)
Yen H. Tong
(Nanyang Technological University (NTU) - Nanyang Business School)
Zinan Zhu
(National University of Singapore)

June 2016
Paper
The Association of Real Earnings Management with: Enterprise Resource Planning Systems, Audit Effort, and Future Financial Performance
Angel Arturo Pacheco
(Paredes Florida International University)

June 2016
Paper
Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?
Theodore E. Christensen (University of Georgia), Adrienna A. Huffman (Tulane University - A.B. Freeman School of Business), and Melissa Fay Lewis-Western (Brigham Young University)

June 2016
Abstract
Auditor Response to Clients' Reputational Risk
Jenna J. Burke
(Bentley University, Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Udi Hoitash
(Northeastern University)

June 2016
Abstract
Determinants of Going Concern Opinions and Audit Fees for Development Stage Enterprises
Benjamin P. Foster
(School of Accountancy, College of Business, University of Louisville)
Trim Shastri
(University of Louisville - retired)

June 2016
Paper
Does an Association Exist Between the Personal Determinants of the CEO and CFO and Corporate Internal Control Quality?
Michel Peters
(Erasmus University Rotterdam)

May 2016
Abstract
Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients
Jere R. Francis
(University of Missouri at Columbia)
Mihir N. Mehta
(University of Michigan, Stephen M. Ross School of Business)
Wanli Zhao
(Southern Illinois University)

May 2016
Abstract
Why Hire a Big 4 Auditor 500 Miles Away
Li Zheng Brooks
(Washington State University - Department of Accounting)
Michael D. Yu
(State University of West Georgia)

May 2016
Abstract
Do Office Managing Partners Influence Audit Quality?
Michael J. Mowchan
(American University - Kogod School of Business; Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students)

May 2016
Abstract
Audit Committee Diligence Around Initial Audit Engagement
Rachana Kalelkar
(University of Houston—Victoria)

May 2016
Abstract
Timing of Earnings Restatements: CEO Equity Compensation and Market Reaction
Nourhene BenYoussef
(Faculty of Business Administration, University of Regina, Regina, SK)
Saqib Khan
(Faculty of Business Administration, University of Regina, Regina, SK)

May 2016
Abstract
Audit Fee Differential, Audit Effort, and Litigation Risk: An Examination of ADR Firms
Scott N. Bronson
(University of Kansas)
Aloke (AL) Ghosh
(University of New York)
Chris E. Hogan
(Michigan State University)

May 2016
Paper
The Ever-Expanding 10-K: Why Are 10-Ks Getting So Much Longer (and Does It Matter)
Travis Dyer
(The University of North Carolina at Chapel Hill)
Mark Lang
(Flagler Business School, the University of North Carolina)
Lorien Stice-Lawrence
(The University of North Carolina at Chapel Hill)

May 2016
Paper
The Consequences of Governance Failure for Innovation
Megan F. Hess
(Washington and Lee University)
Andrew M. Hess
(Washington and Lee University)

May 2016
Paper
Role of Inside Directors in Mitigating Negative Effects of Outside Directors' Busyness
Syed Mainuddin Kamal
(University of Tennessee - Knoxville)

May 2016
Abstract
Fraud Risk Awareness and the Likelihood of Audit Enforcement Action
Jared Eutsler
(University of North Texas)
Erin Burrell Nickell
(University of Denver)
Sean W. G. Robb
(University of Central Florida)

May 2016
Paper
An Analysis and Taxonomy of Disclosure Controls and Procedures Effectiveness
Thomas R. Weirich
(School of Accounting Central Michigan University)
Lori Olsen
(School of Accounting Central Michigan University)

May 2016
Paper
Board Diversity and Financial Reporting Quality
Maryam Firoozi
(Lawrence Technology University)
Michel Magnan
(Concordia University)
Steve Fortin
(McGill University)

May 2016
Paper
The Impact of Hedge Fund Activism on the Target Firm’s CDS and Bond Yield Spreads
Antje Berndt
(NC State University)

May 2016
Paper
Voluntary Internal Control Weakness Disclosures in Initial Public Offerings: Determinants and Subsequent Financial Reporting Quality
Tiffany Jo Westfall
(University of Nebraska-Lincoln)

April 2016
Abstract
Client Acceptance and Engagement Pricing following Auditor Resignations in Family Firms
Samer Khalil
(American University of Beirut)
Mohamad Mazboudi
(American University of Beirut)

April 2016
Abstract
Diversification by the Audit Offices in the US and Its Impact on Audit Quality
Sharad Asthana
(University of Texas at San Antonio)

April 2016
Paper
Firms' Non-Reliance Judgment, Restatement Venue Choice, and Litigation Risk
Keunho Philip Chung
(University of Kentucky)

April 2016
Abstract
The Impact of Sarbanes Oxley 404 Exemption on; Non-accelerated filers, Investor’s Confidence, And External Audit Fees
Osama Omar Jaara
(American University of Madaba)
Maen Reda Oweis
(American University of Madaba)

April 2016
Paper
Executive Compensation and Environmental Harm
Dylan Minor
(Harvard Business School)

March 2016
Abstract
Is There a Relation Between Residual Audit Fees and Analysts’ Forecasts?
John L. Abernathy
(Kennesaw State University, GA, USA)
Tony Kang
(McMaster University, Hamilton, Ontario, Canada)
Gopal V. Krishnan
(American University, Washington, DC, USA)
Changjiang Wang
(University of Cincinnati, Cincinnati, USA)

March 2016
Abstract
SEC Comment Letters and Insider Sales
Patricia M. Dechow
(University of California, Berkeley)
Alastair Lawrence
(University of California, Berkeley)
James P. Ryans
(University of California, Berkeley)

March 2016
Paper
Extreme CEO Pay Cuts and Audit Fees
David B. Bryan
(The University of North Florida, United States)
Terry W. Mason
(Kansas State University, United States)

March 2016
Abstract
CEO Financial Background and Audit Pricing
Rachana Kalelkar
(University of Houston-Victoria)
Sarfraz A. Khan
(University of Louisiana)

March 2016
Abstract
The Association between Executive Pay Structure and the Transparency of Restatement Disclosures
Brian R. Hogan
(University of Pittsburgh)
Gregory A. Jonas
(Case Western Reserve University)

March 2016
Abstract
Text Mining to Uncover the Intensity of SEC Comment Letters and its Association with the Probability of 10-K Restatement
Yue Liu
(Rutgers Business School)
Kevin Moffitt
(Rutgers Business School)

March 2016
Paper
The Descent of the Audit Profession
Stephen A. Zeff
(Rice University)

March 2016
Abstract
Reexamining the Influence of Large Clients on Office-level Auditor Reporting Decisions: A Replication Study
Lucy Lim
(Howard University Washington United States )

March 2016
Paper
The Effect of Auditors' Workload Pressure and Compression on audit Quality
Trinh Lu Tran Diem
(University of Oulu)

February 2016
Abstract
Bank Auditor Information Transfer and Audit Quality
Lin Cheng
(Eller College of Management
The University of Arizona)
Mei Cheng
(Eller College of Management
The University of Arizona)
Dan Dhaliwal
(Eller College of Management
The University of Arizon)
Steven E. Kaplan
(W.P. Carey School of Business
Arizona State University)

February 2016
Abstract
The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices
Thomas C. Omer
(University of Nebraska–Lincoln)
Mathan Y. Sharp
(Texas A&M University)
Dechun Wang
(Texas A&M University)

February 2016
Abstract
Dominant Personality Types in Public Accounting: Selection Bias of Indoctrinated?
Hughlene Burton
(University of North Carolina)
Brian Daugherty
(University of Wisconsin)
Denise Dickins
(East Carolina University)
Dan Schisler
(East Carolina University)

February 2016
Paper
Financial Reporting Quality and Corporate Financing: Evidence from The Financial Crisis
Claudia Imperatore
(IE Business School Maria De Molina)

February 2016
Paper
Director Penalties and Incentives to Restate: Evidence from Stock Option Backdating
Quinn D. Curtis
(University of Virginia School of Law)
Justin J. Hopkins
(The Darden Graduate Business School at the University of Virginia)

February 2016
Abstract
SOX 404(b) Exemption Effects on Auditor Changes
Benjamin W. Hoffman
(Kent State University Kent United States )
Albert L. Nagy
(John Carroll University University Heights)

February 2016
Abstract
Audit Analytics
Susan B. Anders

February 2016
Paper
Political Connection and the Demand for Industry Specialist Auditors
Li Zheng Brooks
(Department of Accounting, Washington State University)

February 2016
Paper
Catch Me If You Can: Financial Misconduct around Corporate Headquarters Relocations
Paul Calluzzo
(Queen’s University)
Wei Wang
(Queen’s University and HKUST)
Serena Wu
(Queen’s University)

February 2016
Abstract
Has Sarbanes-Oxley Standardized Audit Quality?
Matthew L. Hoag
(Gonzaga University Spokane, WA United States )
Mark Myring
(Ball State University Muncie United States )
Joe Schroeder
(Indiana University Bloomington United Kingdom of Great Britain and Northern Ireland )

January 2016
Abstract
Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management
Ravi Dharwadkar
(Syracuse University - Whitman School of Management)
David G. Harris
(Syracuse University - Joseph I. Lubin School of Accounting)
Linna Shi
(State University of New York at Binghamton - School of Management)
Nan Zhou
(State University of New York at Binghamton - School of Management)

January 2016
Paper
SEC Disclosure and Corporate Governance
Weil, Gotshal & Manges LLP

January 2016
Paper
The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302
Shin Hyoung Kwon
(Black School of Business)

January 2016
Abstract
What Auditors Need to Know about SOX Section 404(a) Reports
Levy, Howard B.
(The CPA Journal)

January 2016
Abstract
Internal Control Reporting and Accounting Standards: A Cross-country Comparison
Amanda L. Wilford
(School of Business, Southern Utah University)

January 2016
Abstract
Institutional Investor Trading Surrounding Auditor Going Concern Opinions
Marshall A. Geiger
(University of Richmond)
Abdullah Kumas
(University of Richmond - Robins School of Business)

January 2016
Paper
The Effect of Auditor IT Expertise on Internal Controls
Jacob Z. Haislip
(University of North Texas, United States)
Gary F. Peters
(University of Arkansas, United States)
Vernon J. Richardson
(b University of Arkansas, United States and Xi'an Jiaotong-Liverpool University, China)

January 2016
Abstract
Financial Reporting Quality and Voluntary Disclosure: Evidence from Internal Control Weaknesses
William Floyd
(Stanford Graduate School of Business)

January 2016
Abstract
Big Data and Audit Evidence
Helen Brown-Liburd
(Rutgers University)
Miklos A. Vasarhely
(Rutgers University)

January 2016
Paper
Three Essays in Corporate Finance
Yuree Lim
(Culverhouse College of Business
University of Alabama)

January 2016
Paper
Culture of Weak Compliance and Financial Reporting Risk
Simi Kedia
(Professor, Rutgers Business School)
Shuqing Luo
(Assistant Professor, NUS Business School)
Shivaram Rajgopal
(Roy Bernard Kester and T.W Byrnes Professor of Accounting Columbia Business School)

January 2016
Paper
Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Material Internal Control Weakness Disclosure
Sheela Thiruvadi
(Morgan State University)
Hua-Wei Huang
(National Cheng Kung University)
Clark M. Wheatley
(Florida International University)
Shiyaamsundar Thiruvadi
(Morgan State University)

January 2016
Paper
Audit Quality of Complex Accounting Estimates: Evidence from Audit Tests of Goodwill and Special Charges
Aloke (Al) Ghosh
(City University of New York)
Cunyu Xing
(School of Business and Administration
South Western University of Finance and Economics)
Jun Wang
(City University of New York)

January 2016
Paper
Attitudes of Activist Shareholders, Securities Fraud, and Stock Market Reactions
Yi-Hong Lin
(National Cheng Kung University)
Hua-Wei Huang
(National Cheng Kung University)
Sheela Thiruvadi
(Morgan State University)

January 2016
Paper
CEO Overconfidence And The Effectiveness Of Internal Control Over Financial Reporting
Jong Eun Lee
(Sungkyunkwan University, South Korea)

January 2016
Paper
Corruption and Trust: Evidence from Stock Market
Chen Lin
(University of Hong Kong)
Micah S. Officer
(Loyola Marymount University)
Zengyuan Sun
(Xiamen University)

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