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

2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005
May 2020
Abstract
Why Do Firms Seek Shareholders Ratification of the Independent Audit Function? The Case of Foreign Cross‐Listed Companies in the United States
Paul Tanyi

Jack Cathey
(UNC Charlotte)

May 2020
Abstract
The Impact of the Sarbanes–Oxley Section 404(B) Exemption on Earnings Informativeness
Alex Lyubimov
(Concordia University)
Larry Davis
(St. Thomas University)
Greg Trompeter
(University of Central Florida)

May 2020
Abstract
Institutional Investor Trading Around Auditor’s Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds
Marshall A. Geiger
(University of Richmond)
Sami Keskek
(Florida State University)
Abdullah Kumas
(University of Richmond, Robins School of Business)

May 2020
Abstract
Dual–Class Ownership Structure and Audit Fees
Olesya Lobanova

Suchi Mishra
(Florida International University, Department of Finance)
Kannan Raghunandan
(Florida International University)
Alexandre Aidov
(Florida International University)

May 2020
Abstract
An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research
John L. Abernathy
(Kennesaw State University)
Michael Barnes
(Truman State University)
Chad Stefaniak
(University of South Carolina)
Alexandria Weisbarth
(Central Michigan University)

May 2020
Abstract
Ongoing SEC Disclosures by Foreign Firms
Audra L. Boone
(Texas Christian University, M.J. Neeley School of Business)
Kathryn M. Schumann
(U.S. Securities and Exchange Commission)
Joshua T. White
(Vanderbilt University - Finance)

May 2020
Paper
‘Pump and Dump’ through Media Tone: The Role of Cross-Blockholders in Corporate Litigation
Jie He
(University of Georgia, Terry College of Business)
Han Xia
(University of Texas at Dallas, Naveen Jindal School of Management)
Yabo Zhao
(University of Texas at Dallas, Naveen Jindal School of Management, Department of Finance)

May 2020
Paper
Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
Jaehan Ahn
(Northeastern University, Accounting Group)
Rani Hoitash
(Bentley University, Department of Accountancy)
Udi Hoitash
(Northeastern University, Accounting Group)

May 2020
Paper
Common Auditors and Private Bank Loans
Jere R. Francis
(Maastricht University)
Wei Wang
(Temple University, Department of Accounting)

May 2020
Paper
The Effect of Partner Digitalization Expertise on Audit Fees
Arpine Maghakyan
(Aalto University, School of Business)
Henry Jarva
(Aalto University, School of Business)
Lasse Niemi
(Aalto University, School of Business)
Jukka Sihvonen
(Aalto University)

May 2020
Paper
Financial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime
Joanna Golden
(University of Memphis, School of Accountancy)
Mark J. Kohlbeck
(Florida Atlantic University, School of Accounting)

May 2020
Paper
Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?
Andrew Kitto
(University of Massachusetts Amherst)
Phillip T. Lamoreaux
(Arizona State University)
Devin Williams
(University of Illinois, University of Florida)

May 2020
Paper
The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing
Ryan Dunn
(Auburn University, School of Accountancy)
Nathan Lundstrom
(University of Kansas)
Michael S. Wilkins
(University of Kansas)

May 2020
Abstract
Are Going‐Concern Issues Disclosed in Audit Reports Associated with Subsequent Bankruptcy? Evidence from the United States
Vikram Desai
(Nova Southeastern University)
Renu Desai
(Nova Southeastern University)
Joung W. Kim
(Nova Southeastern University)
Kannan Raghunandan
(Florida International University)

April 2020
Paper
The Bright Side of Tax Avoidance: The Case of Foreign Competition
Nader Atawnah
(Edith Cowan University, School of Business and Law)
Balasingham Balachandran
(La Trobe University, School of Economics and Finance)
Huu Nhan Duong
(Monash University, Department of Banking and Finance)
Jeffrey Pittman
(Memorial University of Newfoundland, Faculty of Business Administration)
Edward Podolski
(Deakin University)

April 2020
Paper
Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality
Xi Ai
(University of Tennessee, Haslam College of Business)
Andrew Doucet
(University of Tennessee, Haslam College of Business)
Linda A. Myers
(University of Tennessee, Haslam College of Business)
Kathleen Schuchard
(University of Tennessee)

April 2020
Paper
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies
Yu Flora Kuang
(The University of Melbourne)
Gladys Lee
(The University of Melbourne)
Bo Qin
(The University of Melbourne)

April 2020
Paper
Client Concerns About Information Spillovers from Sharing Audit Partners
Jung Koo Kang
(University of Southern California, Marshall School of Business)
Clive S. Lennox
(University of Southern California)
Vivek Pandey
(University of Southern California, Marshall School of Business)

April 2020
Paper
All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing
Matthew Crook
(University of Mississippi, Department of Finance)
Tamara A. Lambert
(Lehigh University)
Brian Walkup
(Rollins College, Crummer Graduate School of Business)
James Whitworth
(University of South Florida)

April 2020
Paper
Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities
Anya Nakhmurina
(Yale School of Management)

April 2020
Paper
Profit Persistence in the U.S. Audit Market
Will Ciconte
(University of Illinois at Urbana-Champaign, Department of Accountancy; University of Florida, Fisher School of Accounting)
Andrew Kitto
(University of Massachusetts Amherst)

April 2020
Paper
Capital Market Efficiency and Managerial Discretion over Accounting Choices: Evidence from the Relation between Stock Liquidity and Accrual-based Earnings Management
Zhuo (June) Cheng
(Hong Kong Polytechnic University, School of Accounting and Finance)
Jing Fang
(Hong Kong Polytechnic University)

April 2020
Paper
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
Jenna Burke
(University of Colorado at Denver)
Rani Hoitash
(Bentley University, Department of Accountancy)
Udi Hoitash
(Northeastern University, Accounting Group)
Xia Xiao
(Northeastern University, Accounting Group)

April 2020
Paper
SEC Disclosure Regulation of State Sponsors of Terrorism and Financial Reporting Oversight
Robert Hills
(Smeal College of Business, Pennsylvania State University)
Matthew Kubic
(Fuqua School of Business, Duke University)
William J. Mayew
(Fuqua School of Business, Duke University)

April 2020
Paper
Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
Wayne L. Nesbitt
(Michigan State University, Eli Broad College of Business)
Anh Persson
(University of Illinois at Urbana-Champaign, Department of Accountancy)
Joanna Shaw
(Michigan State University, Department of Accounting & Information Systems)

April 2020
Paper
The Distraction Effect of Non-Audit Services on Audit Quality
Erik Beardsley
(University of Notre Dame, Mendoza College of Business)
Andy Imdieke
(University of Notre Dame, Mendoza College of Business)
Thomas C. Omer
(University of Nebraska at Lincoln, School of Accountancy)

April 2020
Paper
Street vs. GAAP: Which Effective Tax Rate Is More Informative?
Erik Beardsley
(University of Notre Dame, Mendoza College of Business)
Michael Mayberry
(University of Florida, Fisher School of Accounting)
Sean T. McGuire
(Texas A&M University, Department of Accounting)

March 2020
Paper
Social Diversity of Audit Committees and Firms’ Financial Reporting Quality
Robert Felix
(University of Baltimore)
Mikhail Pevzner
(University of Baltimore, Merrick School of Business)
Mengxin Zhao
(Securities and Exchange Commission)

March 2020
Abstract
Accounting Quality and Debt Concentration
Ningzhong Li
(University of Texas at Dallas)
Yun Lou
(Singapore Management University, School of Accountancy)
Clemens A Otto
(Singapore Management University, Lee Kong Chian School of Business)
Regina Wittenberg-Moerman
(University of Southern California)

March 2020
Paper
Auditors’ Responses to Asset Redeployability
Ferdinand A Gul
(Deakin University)
Karen Lai
(Deakin University)
Tongxia Li
(Deakin University)
Jeffrey Pittman
(Memorial University of Newfoundland, Faculty of Business Administration)

March 2020
Paper
Good for Managers, Bad for Society? Causal Evidence on the Association between Risk-Taking Incentives and Corporate Social Responsibility
Michael Mayberry
(University of Florida, Fisher School of Accounting)

March 2020
Paper
Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?
Yangyang Fan
(Hong Kong Polytechnic University, School of Accounting and Finance)
Mark (Shuai) Ma
(University of Pittsburgh, Accounting Group)
Jeffrey Pittman
(Memorial University of Newfoundland, Faculty of Business Administration)
Yuping Zhao
(University of Houston)

February 2020
Abstract
A Re-examination of Accruals Quality Following Restatements
Marie Herly
(Aarhus University, Department of Economics and Business Economics)
Jan Bartholdy
(Department of Economics and Business Economics, Aarhus University)
Frank Thinggaard
(Department of Economics and Business Economics, Aarhus University)

February 2020
Abstract
A Re‐examination of Accruals Quality Following Restatements
Marie Herly
(Department of Economics and Business Economics, Aarhus University)
Jan Bartholdy
(Department of Economics and Business Economics, Aarhus University)
Frank Thinggaard
(Department of Economics and Business Economics, Aarhus University)

February 2020
Abstract
Politician Careers and SEC Enforcement Against Financial Misconduct
Mihir N. Mehta
(University of Michigan)
Wanli Zhao
(Renmin University of China)

February 2020
Abstract
Political Alignment and Audit Pricing
Cameron Truong
(Department of Accounting, Monash University)
Mukesh Garg
(Department of Accounting, Monash University)
Christofer Adrian
(Department of Accounting, Monash University)
Anh Viet Pham
(Department of Banking and Finance, Monash University)
Philip Shane
(Department of Accounting, Monash University)

February 2020
Abstract
Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure
Cheol Lee
(Wayne State University)
Jong Eun Lee
Myung Seok Park

February 2020
Paper
Where Do Shareholder Gains in Hedge Fund Activism Come From? Evidence from Employee Pension Plans
Anup Agrawal
(University of Alabama)
Yuree Lim
(University of Wisconsin-La Crosse)

February 2020
Paper
Auditor-Provided Regulatory Advisory Services and Financial Reporting Quality: An Unintended Consequence of the Dodd-Frank Act
Hailey Ballew
(Jones Graduate School of Business, Rice University)
Amy G. Sheneman
(Fisher College of Business, The Ohio State University)

February 2020
Paper
Mandatory Disclosure and Management Discretion: On the Case of Changes in Accounting Estimates
Anne Albrecht
(Neeley School of Business, Texas Christian University)
Kyonghee Kim
(Eli Broad College of Business, Michigan State University)
Kwang J. Lee
(KAIST College of Business, Korea Advanced Institute of Science and Technology)

February 2020
Paper
Are Legal Contingency Disclosures Useful? Evidence from Textual Analysis
Abigail Allen
(Brigham Young University)
Kevin Standridge
(Duke University)
Jake Thornock
(Brigham Young University)

January 2020
Paper
Building Common Approaches for Cybersecurity and Privacy in a Globalized World
Randal S. Milch
(NYU Center for Cybersecurity; New York University- Center on Law and Security; New York University School of Law)
Ingolf Pernice
(Humboldt University of Berlin)
Sasha Romanosky
(RAND Corporation; Carnegie Mellon University- Heinz College of Information Systems and Public Policy)
et. al.

January 2020
Paper
A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality
William M. Docimo
(University of Pittsburgh)
Joshua L. Gunn
(University of Pittsburgh)
Chan Li
(University of Kansas)
Paul N. Michas
(University of Arizona)

January 2020
Paper
Does the Market Know? Going Concern Opinion Release and Firm Fundamentals
Jian Huang
(Department of Finance - College of Business and Economics, Towson University)

January 2020
Abstract
Dual-Class Ownership Structure and Audit Fees
Olesya Lobanova
(Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria)
Suchismita Mishra
(Department of Finance - College of Business, Florida International University)
Kannan Raghunandan
(School of Accounting - College of Business, Florida International University)
Alexandre Aidov
(Department of Accounting, Economics and Finance, School of Business Administration, University of Houston- Victoria)

January 2020
Paper
Materiality and the Length of Misstatement Detection Periods
Yongtao Hong
(North Dakota State University- College of Business)

January 2020
Paper
Dodd Frank Act: Reporting CEO Compensation Relationship to Worker Ratio and Firm Performance
Mary Fischer
(The University of Texas at Tyler)
Jeffery Lindermoyer
(Gollob Morgan Peddy PC)

January 2020
Paper
U.S. Political Corruption and Audit Fees
Anand Jha
(Mike Ilitch School of Business, Wayne State University)
Manoj Kulchania
(Mike Ilitch School of Business, Wayne State University)
Jared Smith
(Poole College of Management, North Carolina State University)

January 2020
Paper
Does the Business Press Inform Investors of the Value of Big 4 Audits?
Matthew Ege
(Texas A&M University)
Dechun Wang
(Texas A&M University)
Nina Xu
(University of Connecticut)

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