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

2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 |
August 2019
Abstract
Equal Opportunity Market
Jennifer Bannister
(University of Dallas, Satish and Yasmin Gupta College of Business)
Li-Chin Jennifer Ho
(Department of Accounting, The University of Texas at Arlington)
Xiaoxiao Song
(Southern Illinois University Edwardsville)

August 2019
Paper
Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions
Ole-Kristian Hope
(University of Toronto, Rotman School of Management)
Haihao Lu
(University of Waterloo)

August 2019
Paper
Salary Perception and Career Prospects in Audit Firms
Ahmad Hammami
(John Molson School of Business, Concordia University)
Rucsandra Moldovan
(John Molson School of Business, Concordia University)
Elisabeth Peltier
(John Molson School of Business, Concordia University)

August 2019
Paper
The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements
Brant E. Christensen
(University of Oklahoma)
Roy Schmardebeck
(The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management)
Timothy A. Seidel
(Brigham Young University)

August 2019
Paper
Filing, Fast and Slow: Reporting Lag and Stock Returns
Karim Bannouh
(NN Investment Partners)
Derek Geng
(NN Investment Partners)
Bas Peeters
(Vrije Universiteit Amsterdam, School of Business and Economics; NN Investment Partners)

July 2019
Paper
Evidence of Non-Compliance and Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items
Novia (Xi) Chen
(University of Houston - Department of Accountancy & Taxation)
Peng-Chia Chiu
(The Chinese University of Hong Kong (CUHK))
Terry J. Shevlin
(University of California-Irvine)
Jiani Wang
(University of International Business and Economics)

July 2019
Abstract
Financial Versus Operating Liability Leverage and Audit Fees
Abhijit Barua
(School of Accounting- Florida International University)
Safayat Hossain
(Peter T. Paul College of Business and Economics- University of New Hampshire)
Dasaratha V. Rama
(School of Accounting- Florida International University)

July 2019
Abstract
Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees
Vincent Y.S. Chen
(National Chengchi University)
Edmund C. Keung
(National University of Singapore)
I-Min Lin
(National Chengchi University)

July 2019
Paper
Pre-Analysis Plan for the REG SHO Reanalysis Project
Bernard S. Black
(Northwestern University - Pritzker School of Law; Northwestern University - Kellogg School of Management; European Corporate Governance Institute)
Hemang Desai
(Southern Methodist University (SMU) - Accounting Department)
Kate Litvak
(Northwestern University - Pritzker School of Law)
Woongsun Yoo
(Saginaw Valley State University)
Jeff Jiewei Yu
(University of Arizona)

June 2019
Abstract
Internal Control Quality and Relationship-Specific Investments by Suppliers and Customers
Shu-Miao Lai
(National Taiwan Ocean University)

June 2019
Abstract
Misclassification of Audit-Related Fees as a Measure of Internal Control Quality
William Buslepp
(E.J. Ourso College of Business, Louisiana State University)
Joseph Legoria
(E.J. Ourso College of Business, Louisiana State University)
Regina Rosa
(Department of Accounting, University of New Orleans)
Dan Shaw
(E.J. Ourso College of Business, Louisiana State University)

June 2019
Paper
The Effect of Blockholder Board Representation on Debt Contracting
Blair B. Marquardt
(University of North Texas - Department of Accounting)

June 2019
Paper
Information Flows Among Rivals and Corporate Investment
Darren Bernard
(London Business School - Department of Accounting)
Terrence Blackburne
(Oregon State University)
Jacob R. Thornock
(Brigham Young University)

June 2019
Abstract
The Impact of Accounting Restatements on Corporate Innovation Strategy
Ning Jia
(School of Economics and Management- Tsinghua University)

June 2019
Abstract
The Impact of Information Security Breach Incidents on CIO Turnover
Rajiv D. Banker
(Temple University, Department of Accounting)
Cecilia (Qian) Feng
(Stony Brook University, College of Business)

June 2019
Paper
Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees
Mohamed Gaber
(Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh)
Samy Garas
(Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh)
Edward J. Lusk
(Department of Accounting, School of Business and Economics - State University of New York (SUNY) at Plattsburgh)

May 2019
Abstract
The Geographic Decentralization of Audit Firms and Audit Quality
Matthew J.Beck
(Michigan State University)
Joshua L.Gunn
(University of Pittsburgh)
Nicholas Hallman
(University of Texas at Austin)

May 2019
Paper
The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302
Shin Hyoung Kwon
(Pennsylvania State University - Erie)

May 2019
Paper
Taxes and Haven Activities: Evidence from Linguistic Cues
Kelvin Law
(Nanyang Technological University)
Lillian F. Mills
(University of Texas at Austin - McCombs School of Business)

May 2019
Paper
Determinants and Consequences of Nonproprietary Voluntary Disclosure
Todd D. Kravet
(University of Connecticut - Department of Accounting)
Frank Murphy
(University of Connecticut - Department of Accounting)
Sarah Parsons
(University of Connecticut - Department of Accounting)

May 2019
Paper
CFO Gender and Financial Statement Irregularities
Vishal K. Gupta
(University of Alabama - Department of Management)
Sandra Mortal
(University of Alabama - Culverhouse College of Commerce & Business Administration)
Bidisha Chakrabarty
(Saint Louis University - Richard A. Chaifetz School of Business)
Xiaohu Guo
(University of Alabama)
Daniel B. Turban
(University of Missouri - Department of Management)

May 2019
Paper
Banks’ Audit Committees, Audit Firm Alumni, and Fees Paid to Audit Firm
Kim Ittonen
(Hanken School of Economics - Department of Accounting)
Emma-Riikka Myllymäki
(Aalto University School of Business)
Per Tronnes
(University of New South Wales (UNSW))

May 2019
Paper
The Persistence and Pricing of Changes in Multinational Firms’ Foreign Cash Holdings
Novia (Xi) Chen
(University of Houston - Department of Accountancy & Taxation)
Peng-Chia Chiu
(The Chinese University of Hong Kong (CUHK))
Terry J. Shevlin
(University of California-Irvine)

May 2019
Paper
A Measure of Financial Statement Similarity
Stephen V. Brown
(University of Connecticut)
Guang Ma
(NUS Business School- National University of Singapore)
Jennifer Wu Tucker
(Fisher School of Accounting- University of Florida)

May 2019
Paper
Does Gender Diversity in the Boardroom Matter? Evidence from CEO Inside Debt Compensation
Vikram K. Nanda
(University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics)
Andrew K. Prevost
(University of Vermont)
Arun Upadhyay
(Florida International University)

May 2019
Paper
CSR Disclosure, Analyst Forecasts and Firm Value: Evidence from Financial Restatements
Lu Zhang
(The University of Western Australia - UWA Business School)
Yuan George Shan
(The University of Western Australia - UWA Business School)
Millicent Chang
(University of Wollongong; The University of Western Australia)

May 2019
Paper
Activist Rookie Directors
Jun-Koo Kang
(Nanyang Technological University (NTU) - Nanyang Business School)
Jungmin Kim
(School of Accounting and Finance, Hong Kong Polytechnic University)
Hyemin Kim
(Nanyang Technological University - Division of Banking & Finance)
Angie Low
(Nanyang Technological University - Division of Banking & Finance)

May 2019
Paper
The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition
Andrew Kitto
(University of Massachusetts Amherst)

May 2019
Paper
The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition
Andrew Kitto
(University of Massachusetts Amherst)

May 2019
Paper
Development of Audit Fees in the 21st Century – Evidence from the US Audit Market
Laura Kestila
(Aalto University- School of Business)

April 2019
Paper
Clawback Provisions and Firm Risk
Ilona Babenko
(Arizona State University)
Benjamin Bennett
(Ohio State University (OSU) - Department of Finance)
John M. Bizjak
(Texas Christian University)
Jeffrey L. Coles
(University of Utah - Department of Finance; Arizona State University (ASU) - Finance Department)
Jason Sandvik
(University of Utah)

April 2019
Paper
Evidence on the Use and Efficacy of Internal Whistleblowing Systems
Stephen R. Stubben
(University of Utah)
Kyle T. Welch
(George Washington University)

April 2019
Abstract
Directors Skill and Financial Reporting Quality
Amir Rubin
(Simon Fraser University (SFU) - Beedie School of Business; Interdisciplinary Center (IDC) Herzliyah)
Dan Segal
(Interdisciplinary Center (IDC) Herzliyah)

April 2019
Paper
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
James C. Hansen
(Weber State University Goddard School of Business and Economics)
Ling Lei Lisic
(Virginia Polytechnic Institute & State University - Pamplin College of Business)
Timothy A. Seidel
(Brigham Young University)
Michael S. Wilkins
(University of Kansas)

April 2019
Paper
The Relative Influences of Officers and Auditors on Annual Report Textual Disclosures
Keith Czerney
(University of Missouri-Columbia)
Padmakumar Sivadasan
(Tulane University - A.B. Freeman School of Business)

April 2019
Abstract
The Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness
Jacob Z. Haislip
Khondkar Karim
(University of Massachusetts Lowell)
Karen Jingrong Lin
(University of Massachusetts Lowell)
Robert Pinsker
(Florida Atlantic University)

April 2019
Paper
The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors
Eric Condie
(Georgia Institute of Technology)
Kara Obermire
(Oregon State University; Oregon State University)
Timothy A. Seidel
(Brigham Young University)
Michael S. Wilkins
(University of Kansas)

April 2019
Paper
Use of Independent Valuation Specialists in Valuing Employee Stock Options: Evidence from IPOs
Michael D. Stuart
(Vanderbilt University - Accounting)
Richard H. Willis
(Vanderbilt University - Accounting)

March 2019
Paper
Political Corruption and Accounting Choices
Huai Zhang
(Nanyang Technological University (NTU))
Jin Zhang
(Monash University)

March 2019
Paper
Riding the Blockchain Mania: Public Firms’ Speculative 8-K Disclosures
Stephanie F. Cheng
(A.B. Freeman School of Business- Tulane University)
Gus De Franco
(A.B. Freeman School of Business- Tulane University)
gdefranc@tulane.edu
Haibo Jiang
(A.B. Freeman School of Business- Tulane University)
Pengkai Lin
(A.B. Freeman School of Business- Tulane University)

March 2019
Paper
Do Shareholder Activists Care About Accounting and Audit Quality?
Tom Adams
(University of Connecticut)
Thaddeus Neururer
(University of Akron - The George W. Daverio School of Accountancy)

March 2019
Paper
Dynamics of Deterioration in Internal Control Reported under SOX 404
Chunhua Chen
(Shanghai Lixin University of Accounting and Finance)
Tianze Li
(School of Management - New York Institute of Technology-Vancouver)
Ruiqing Shao
(Shanghai Lixin University of Accounting and Finance)
Steven Xiaofan Zheng
(Department of Accounting and Finance - Asper School of Business - University of Manitoba)

March 2019
Paper
U.S. Evidence from D&O Insurance on Agency Costs: Implications for Country-Specific Studies
Dain C. Donelson
(The University of Texas at Austin)
Brian R. Monsen
(The Ohio State University)
Christopher G. Yust
(Texas A&M University)

March 2019
Paper
Information versus Investment
Stephen J. Terry
(Boston University)
Toni M. Whited
(University of Michigan)
Anastasia A. Zakolyukina
(University of Chicago)

March 2019
Paper
Auditor Style and Common Disclosure Deficiencies: Evidence from SEC Comment Letters
Matthew Baugh
(Arizona State University (ASU) - School of Accountancy)
Roy Schmardebeck
(The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management)

February 2019
Paper
Do Corporate Governance Measures Impact Audit Pricing of Smaller Firms? Evidence from the United States and New Zealand
Umapathy Ananthanarayanan
(New York Institute of Technology)

February 2019
Paper
Audit Firm Industry Sector Leader Geographic Location and Its Association With Audit Fees
Matthew Reidenbach
(Pace University)
Katrina Wu
(PricewaterhouseCoopers LLC)

February 2019
Paper
Earnings Quality on the Street
Urooj Khan
(Columbia Business School)
Venkat Peddireddy
(Columbia Business School)
Shivaram Rajgopal
(Columbia Business School)

February 2019
Abstract
Does the JOBS Act Reduce Compliance Costs of Emerging Growth Companies? Theory and Evidence
Inder K. Khurana
(School of Accountancy- University of Missouri)
Lei Zhao
(School of Accountancy- University of Missouri)

February 2019
Abstract
“Problem” Directors and Audit Fees
Ahsan Habib
(School of Accountancy- Massey University)
Md. Borhan Uddin Bhuiyan
(School of Accountancy- Massey University)
Asheq Rahman
(Auckland University of Technology- Faculty of Business & Law)

February 2019
Abstract
Material Weakness Disclosures and Restatement Announcements: The Joint and Order Effects
Li He
(Southwestern University of Finance and Economics- School of Accountancy)
Bharat Sarath
(Rutgers, The State University of New Jersey- Accounting)
Nader Wans
(Memorial University of Newfoundland (MNU)- Faculty of Business Administration)

February 2019
Paper
Corporate Social Responsibility Risk and Auditor–Client Retention
Li (Lily) Zheng Brooks
(Department of Accounting - Texas A&M International University)
Sue Gill
(Department of Accounting - Washington State University)
Bernard Wong-On-Wing
(Department of Accounting - Washington State University)

February 2019
Paper
Impact of the Disclosure of Audit Engagement Partners on Audit Quality: Evidence from the USA
Mai Dao
(Department of Accounting - University of Toledo)
Hongkang Xu
(Accounting and Finance Department - University of Massachusetts, Dartmouth)
Long Liu
(Department of Economics - University of Texas at San Antonio)

February 2019
Paper
The Effects of Information Systems Compatibility on Firm Performance Following Mergers and Acquisitions
Uday Murthy
(University of South Florida)
Thomas Smith
(University of South Florida)
James Whitworth
(University of South Florida)
Yiyang Zhang
(Youngstown State University)

February 2019
Paper
Science or Compliance: Will Section 404(b) Compliance Impede Innovation by Emerging Growth Companies in the Biotech Industry?
Craig Lewis
(Owen Graduate School of Management- Vanderbilt University)
Joshua T. White
(Owen Graduate School of Management- Vanderbilt University)

February 2019
Paper
Peer Group Choice and Chief Executive Officer Compensation
David F. Larcker
(Graduate School of Business Rock Center for Corporate Governance - Stanford University)
Charles McClure
(Booth School of Business - University of Chicago)
Christina Zhu
(The Wharton School - University of Pennsylvania)

February 2019
Abstract
Evaluating the Effect of Industry Specialist Duration on Earnings Management
Dennis M. Lopez
(Department of Accounting, College of Business Administration- University of Texas at San Antonio)
Jose Jay Vega
(Gerald W. Schlief School of Accountancy- Stephen F. Austin State University)

February 2019
Abstract
How Does the Type of Equity Compensation of Audit Committee Affect Audit Fees?
Chelsea L. Schrader
(College of Business- Frostburg State University)
Huey-Lian Sun
(School of Business & Management- Morgan State University)

January 2019
Paper
Does Auditor Involvement Expedite SEC Comment Letter Resolution?
Ryan Ballestero
(The University of Texas at Austin)
Jaime J. Schmidt
(The University of Texas at Austin)

January 2019
Paper
Profiling Membership in the PCAOB’s Standing Advisory Group
Kelsey R. Brasel
(Ball State University)
L. Tyler Williams
(Bentley University)

January 2019
Abstract
Does One Size Fit All? Evidence on XBRL Adoption and 10-K Filing Lag
Jie Zhou
(Department of Accounting, California State University)

January 2019
Paper
The Long-Run Implications of Audit Committee Overboarding on Auditor Contracting and Financial Reporting Quality
Jack Castonguay
(Department of Accounting- Hofstra University)

January 2019
Abstract
Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures
Matthew Glendening
(University of Missouri)
Elaine Mauldin
(University of Missouri)
Kenneth W. Shaw
(University of Missouri)

January 2019
Abstract
Does Late 10K Filing Impact Companies’ Financial Reporting Strategy? Evidence from Discretionary Accruals and Real Transaction Management
Santanu Mitra
(Mike Ilitch School of Business - Wayne State University)

Talal Al Hayale
(Odette School of Business - University of Windsor)

January 2019
Paper
Overseeing the External Audit Function: Evidence from Audit Committees’ Reported Activities
Brian Bratten
(Gatton College of Business & Economics- University of Kentucky)
Monika Causholli
(Gatton College of Business & Economics- University of Kentucky)
Valbona Sulcaj
(Gatton College of Business & Economics-
University of Kentucky)

January 2019
Paper
How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance
Zhuoli Axelton
(Washington State University)
Jeffrey Gramlich
(Washington State University)
M. Kathleen Harris
(Washington State University)

January 2019
Paper
How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance
Zhuoli Axelton
(Washington State University)
Jeffrey Gramlich
(Washington State University)
M. Kathleen Harris
(Washington State University)

January 2019
Paper
Audit Partners’ Risk Tolerance and the Impact on Audit Quality
Jeffrey Pittman
(Memorial University & Virginia Tech)
Sarah E. Stein
(Virginia Tech)
Delia Valentine
(Virginia Tech)

January 2019
Paper
Why Do Auditors Fail? What Might Work? What Won’t?
John C. Coffee
(Columbia University and ECGI)

January 2019
Paper
Auditors are Known by the Companies They Keep
Jonathan Cook
(Public Company Accounting Oversight Board)
Karla M. Johnstone-Zehms
(University of Wisconsin – Madison)
Zachary T. Kowaleski
(University of Notre Dame Mendoza College of Business)
Michael Minnis
(University of Chicago Booth School of Business)
Andrew Sutherland
(MIT Sloan School of Management)

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