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

2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 |
November 2018
Paper
Electronic Proxy Statement Dissemination and Shareholder Monitoring
Rachel Geoffroy
(Ohio State University (OSU) - Department of Accounting & Management Information Systems)

November 2018
Paper
The Consequences of Mandating Auditor Rotation: Evidence from a Dynamic Structural Model
Edwidge Cheynel
(Columbia Business School - Accounting, Business Law & Taxation)
Frank Zhou
(University of Pennsylvania - The Wharton School)

November 2018
Paper
Directors: Older and Wiser, or Too Old to Govern?
Ronald Masulis
(University of New South Wales)
Cong Wang
(The Chinese University of Hong Kong - Shenzhen)
Fei Xie
(University of Delaware)
Shuran Zhang
(Jinan University)

November 2018
Paper
Corporations under Probation: The Determinants and Consequences of the Monitorship Requirement in Regulatory Enforcement Actions
Rebecca L. Files
(Naveen Jindal School of Management - The University of Texas at Dallas)
Gerald S. Martin
(Kogod School of Business - American University)
Yan (Tricia) Sun
(College of Business Administration - Central Michigan University)

November 2018
Paper
The Information Content from Releases of the Deferred Tax Valuation Allowance
Andrew Finley
(Claremont McKenna College - Robert Day School of Economics and Finance)
Anthony Ribal
(FTI Consulting, Inc.)

November 2018
Paper
Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings
Jenna Burke
(University of Colorado at Denver)
Rani Hoitash
(Bentley University - Department of Accountancy)
Udi Hoitash
(Northeastern University - Accounting Group)

November 2018
Paper
Executive Integrity and Accounting Irregularities
Luo Jianchuan
(The Hong Kong Polytechnic University - School of Accounting and Finance)

October 2018
Abstract
Does Part II of the PCAOB Inspection Report Provide New Information to the Market?: A re-Examination of Prior Evidence
William Buslepp
(Louisiana State University- Department of Accounting)
R. Jared DeLisle
(Utah State University- Department of Finance)
Lisa Victoravich
(University of Denver- School of Accountancy)

October 2018
Abstract
The Auditor?To?Client Revolving Door: A Structured Literature Review
Amr Kotb
(Zayed University)
Hussein Halabi
(Swansea University)
Hany Elbardan
(Bournemouth University)

October 2018
Abstract
The Role of Auditors in Merger and Acquisition Completion Time
Salim Chahine
(American University of Beirut - Olayan School of Business)
Iftekhar Hasan
(Fordham University - Gabelli School of Business; Bank of Finland)
Mohamad Mazboudi
(American University of Beirut)

October 2018
Abstract
The Impact of Audit Firms’ Characteristics on Audit Fees Following Information Security Breaches
Ju-Chun Yen
(National Central University - Graduate Institute of Accounting)
Jee-Hae Lim
(University of Hawaii - Shidler College of Business)
Tawei Wang
(DePaul University - Kellstadt Graduate School of Business)
Carol Hsu
(Tongji University - Department of Management Science and Engineering)

October 2018
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)

October 2018
Paper
Is Good Advice Hard to Find? The Impact of Director Connectedness on Financing and Investment
Vincent J. Intintoli
(Clemson University)
Kathleen M. Kahle
(University of Arizona)
Wanli Zhao
(Renmin University of China)

October 2018
Paper
What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
Lauren M. Cunningham
(University of Tennessee)
Chan Li
(University of Pittsburgh)
Sarah E. Stein
(Virginia Tech)
Nicole S. Wright
(James Madison University)

October 2018
Paper
Are the Big 4 Firms Homogeneous?: Further Evidence From Audit Pricing
Karel Hrazdil
(Simon Fraser University)
Dan A. Simunic
(University of British Columbia (UBC) - Sauder School of Business)
Nattavut Suwanyangyuan
(Simon Fraser University (SFU))

October 2018
Paper
Styles of Regulators: Evidence from the SEC’s Comment Letters
Truc (Peter) Do
(University of Queensland - Faculty of Business, Economics and Law)
Huai Zhang
(Nanyang Technological University (NTU))

October 2018
Paper
An Input-Based Measure of Financial Statement Comparability
Rani Hoitash
(John E. Rhodes Professor
Bentley University)
Udi Hoitash
(Gary Gregg Research Fellow
Northeastern University)
Ahmet Kurt
(Suffolk University)
Rodrigo Verdi
(Nanyang Technological University Professor of Accounting MIT Sloan School of Management)

October 2018
Abstract
The Effect of Write-Offs on Audit Fees: Theory and Evidence
Sanna-Kaisa Pakarinen
(Aalto University)

October 2018
Paper
Do Companies Engage in Auditor Shopping to Conceal Misreporting? Evidence from Financial Misstatements
Zvi Singer
(HEC Montreal)
Jing Zhang
(University of Alabama in Huntsville)

October 2018
Paper
Exploring the Fraud Triangle’s Third Dimension: Rationalization as Revealed by Verbal and Visual Cues
Pascale Lapointe-Antunes
(Goodman School of Business- Brock University)
Kevin Veenstra
(DeGroote School of Business- McMaster University)
Kareen Brown
(Goodman School of Business- Brock University)
Heather Li
(Nanyang Business School- Nanyang Technological University)

October 2018
Paper
Does Tax Planning Affect Analysts' Earnings Forecasts?
Jere R. Francis
(University of Missouri at Columbia)
Stevanie S. Neuman
(University of Missouri at Columbia - School of Accountancy)
Nathan J. Newton
(Florida State University - Department of Accounting)

October 2018
Paper
Managerial Networks and Shareholder Value: Evidence from Sudden Deaths
Kirsten Tangaa Nielsen
(University of St.Gallen - School of Finance)
Felix von Meyerinck
(University of St.Gallen - School of Finance)

October 2018
Paper
The Changing Landscape of Auditor Liability
Colleen Honigsberg
(Stanford Law School)
Shivaram Rajgopal
(Columbia Business School)
Suraj Srinivasan
(Harvard Business School)

September 2018
Abstract
Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality
Brant E. Christensen
Thomas C. Omer
Marjorie K Shelley
Paul A. Wong

September 2018
Paper
Measuring Corporate Culture Using Machine Learning
Kai Li
(University of British Columbia (UBC) - Sauder School of Business; China Academy of Financial Research (CAFR))
Feng Mai
(Stevens Institute of Technology)
Rui Shen
(Nanyang Technological University (NTU) - Division of Accounting)
Xinyan Yan
(University of Dayton)

September 2018
Abstract
SEC Monitoring of Foreign Firms’ Disclosures in the Presence of Foreign Regulators
James P. Naughton
(Kellogg School of Management - Northwestern University)
Rafael Rogo
(Kelley Business School - Indiana University)
Jayanthi Sunder
(Eller College of Management - University of Arizona)
Ray Zhang
(Beedie School of Business - Simon Fraser University)

September 2018
Paper
Increasing Auditor Recognition of Goodwill Impairment Losses
Matthew Baugh
(Arizona State University (ASU) - School of Accountancy)
Elaine Mauldin
(University of Missouri Trulaske College of Business)

September 2018
Abstract
Information Asymmetry and the Wealth Appropriation Effect in the Bond Market: Evidence from Late Disclosures
Samer Khalil
(American University of Beirut)
Sattar Mansi
(University of Virginia Tech)
Mohamad Mazboudi
(American University of Beirut)
Andrew (Jianzhong) Zhang
(Department of Finance - Lee School of Business - University of Nevada)

September 2018
Paper
Using Google Searches of Firm Products to Assess Revenue Quality and Detect Revenue Management
Peng-Chia Chiu
(The Chinese University of Hong Kong (CUHK))
Siew Hong Teoh
(University of California - Irvine)
Yinglei Zhang
(The Chinese University of Hong Kong (CUHK) - School of Accountancy)
Xuan Huang
(California State University, Long Beach)

September 2018
Paper
How Does U.S. Multinational Firms’ Foreign Corruption Risk Affect Auditor Behavior?
Yangyang Fan
(Hong Kong Polytechnic University)
Mark (Shuai) Ma
(American University)
Jeffrey Pittman
(Memorial University of Newfoundland)

September 2018
Paper
Corporate Investment Under the Cloud of Litigation
Benjamin Bennett
(The Ohio State University)
Todd Milbourn
(Washington University in St. Louis)
Zexi Wang
(University of Bern)

September 2018
Paper
Clawback Provisions, Executive Pay, and Accounting Manipulation
Alvaro Remesal
(CUNEF)

September 2018
Paper
Securities Litigation Environments and Bank Lending: Evidence From the Courts
Wei-Ling Song
(Louisiana State University - E. J. Ourso College of Business)
Haitian Lu
(The Hong Kong Polytechnic University - School of Accounting & Finance)
Zhen Lei
(The Hong Kong Polytechnic University - School of Accounting & Finance)

September 2018
Paper
Do Firms Successfully Shop for Compliant Auditors? Evidence from Opportunistic Changes in Accounting Estimates
Mark DeFond
(University of Southern California)
Jieying Zhang
(University of Texas at Dallas)
Yuping Zhao
(University of Houston)

September 2018
Paper
CEO Political Ideology and Audit Pricing
Wang Dong
(School of Management- Zhejiang University)
Shuo Li
(College of Business and Economics- Western Washington University)
Hong Xie
(Gatton College of Business and Economics- University of Kentucky)
Yu (Tony) Zhang
(College of Management- Lawrence Technological University)

September 2018
Paper
Audit Market Dynamics and Auditors’ Remuneration of Listed Companies In East Africa
Albert Richards Otete
(University Institute for European and International Studies)

September 2018
Paper
How Do Auditors View Corporate Culture? The Effect of Collaboration Culture on Audit Fees
Huimin (Amy) Chen
(Lally School of Management
Rensselaer Polytechnic Institute)
Tahseen Hasan
(Lally School of Management
Rensselaer Polytechnic Institute)

September 2018
Paper
Does Brand Equity Diminish Earnings Management and Accounting Irregularities?
Fariz Huseynov
(College of Business, North Dakota State University, Fargo, ND 58108, United States)
Ghada M. Ismail
(Fogelman College of Business & Economics, The University of Memphis, Memphis, TN)
Pankaj K. Jain
(Fogelman College of Business & Economics, The University of Memphis, Memphis, TN)
Thomas H. McInish,b
(Fogelman College of Business & Economics, The University of Memphis, Memphis, TN)

September 2018
Paper
Do Auditors Listen to the Business Press? Negative Media Sentiment and Audit Pricing
Md Safayat Hossain
(School of Accounting, Florida International University)
Hasibul Chowdhury
(UQ Business School, The University of Queensland
Brisbane)
Kartick Gupta
(University of South Australia Business School
The University of South Australia
Adelaide, South Australia)

September 2018
Paper
The Use and Characteristics of Component Auditors: Implications for U.S. audits
Jenna J. Burke
(University of Colorado Denver)
Rani Hoitash
(Bentley University)
Udi Hoitash
(Northeastern University)

August 2018
Paper
Public Short Selling by Activist Hedge Funds
Ian Appel
(Boston College- Carroll School of Management)
Jordan Bulka
(Boston College- Carroll School of Management)
Vyacheslav Fos
(Boston College- Carroll School of Management)

August 2018
Paper
Evidence of a Nonlinear Association Between Audit Office Provision of Non-Audit Services and Audit Quality
Erik L. Beardsley
(University of Notre Dame)
Andrew Imdieke
(University of Notre Dame)
Thomas C. Omer
(University of Nebraska-Lincoln)

August 2018
Paper
Higher Audit Quality and Higher Restatement Rates: An Examination of Big Four Auditee Restatements
Stephen P. Rowe
(University of Arkansas)

Padmakumar Sivadasan
(Tulane University)

August 2018
Paper
The Effect of Auditor-Provided Regulatory Advisory Services on Financial Reporting Quality: Evidence from the Dodd-Frank Act
Hailey Ballew
(Fisher College of Business, The Ohio State University )
Amy G. Sheneman
(Fisher College of Business, The Ohio State University)

August 2018
Paper
Shareholder Activism and Changes in Audit Committee Composition
Tom Adams
(University of Connecticut- School of Business)
Thaddeus Neururer
(University of Akron- College of Business Administration)

August 2018
Paper
The Price of Stock Liquidity: The Effect of Investor Disagreement on Audit Risk
John L. Campbell
(University of Georgia- J.M. Tull School of Accounting)
Wei Shi
(Norwegian School of Economics- Department of Accounting, Auditing and Law)
Derrald Stice
(Hong Kong University of Science and Technology- Department of Accounting)

August 2018
Paper
Does Financial Reporting Quality Vary Across Firm Life Cycle?
Gopal V. Krishnan
(Bentley University- Department of Accountancy)
Emma-Riikka Myllymäki
(Aalto University School of Business)
Neerav Nagar
(Indian Institute of Management)

August 2018
Paper
Financial Restatements: Trends, Reasons for Occurrence, and Consequences -A Survey of the Literature
Soenke Sievers
(University of Paderborn)
Christian Sofilkanitsch
(University of Paderborn)

August 2018
Paper
Anticipation and Reaction to Going?Concern Modified Audit Opinions by Sophisticated Investors
Marshall A. Geiger
(University of Richmond)
Abdullah Kumas
(University of Richmond - Robins School of Business)

August 2018
Paper
Implications of Audit Office Resource Allocation Shocks: Evidence from Late 10-K Filings
Stuart Dearden
(University of Arkansas, Fayetteville)

August 2018
Abstract
Investor Reactions to Restatements Conditional on Disclosure of Internal Control Weaknesses
Yiwen Li
(Louisiana Tech University Ruston United States)
You-il Park
(Nanyang Technological University Singapore Singapore)
Jinyoung Wynn
(Louisiana Tech University Ruston United States)

July 2018
Abstract
Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions
Todd D. Kravet
(University of Connecticut - Department of Accounting)
Sarah E. McVay
(University of Washington)
David P. Weber
(University of Connecticut - Department of Accounting)

July 2018
Abstract
Investigating the Effect of Management Accounting on Business Intelligence of Companies Accepted in Stock Exchange
Abbas Daryabari
(Ph.D. Student Islamic Azad University of Qeshm International)

July 2018
Paper
At the Intersection of Incentive and Opportunity: Institutional Investors and Informed Trading
Cory A. Cassell
(University of Arkansas)
Tyler J. Kleppe
(University of Arkansas)
Andrew T. Pierce
(University of Arkansas)
Margaret E. Warren
(University of Arkansas)

July 2018
Paper
Small Audit Firm Mergers in the United States: Determinants and Consequences
Brant Christensen
(University of Missouri-Columbia)
Kecia Williams Smith
(Virginia Polytechnic Institute and State University)
Dechun Wang
(Texas A&M University)
Devin Williams
(University of Illinois at Urbana-Champaign)

July 2018
Paper
Do Auditors Price Breach Risk in Their Audit Fees?
Thomas Smith
(University of South Florida)
Julia Higgs
(Florida Atlantic University)
Robert Pinsker
(Florida Atlantic University)

July 2018
Paper
Audit Process, Private Information, and Insider Trading
Salman Arif
(Indiana University - Kelley School of Business - Department of Accounting)
John Kepler
(University of Pennsylvania - Accounting Department)
Joseph H. Schroeder
(Indiana University - Kelley School of Business - Department of Accounting)
Daniel J. Taylor
(University of Pennsylvania - The Wharton School)

July 2018
Abstract
The Impact of Client Information Technology Capability on Audit Pricing
Benjamin W. Hoffmana
(Kent State University, United States)
R. Drew Sellersa
(Kent State University, United States)
Justyna Skomrab
(Penn State Erie, The Behrend College, United States)

July 2018
Abstract
Essays on Accounting Consistency
Jing Wang
(Queen’s University Kingston, Ontario, Canada)

July 2018
Paper
Essays on Foreign Firms Listed in the United States
Lei (Ray) Zhang
(Simon Fraser University)

July 2018
Paper
Board Gender Diversity and CEO Inside Debt Compensation
Andrew Prevost
(University of Vermont)
Arun Upadhyay
(Florida International University)

July 2018
Paper
Corporate Governance and Internal Controls: A Case Study from Greece
Andreas G. Koutoupis
(University of the Aegean & Hellenic Open University)
Evangelia Pappa
(Panteion University of Social and Political Sciences, Greece)

July 2018
Paper
Dancing with Shackles On: Compensation Recovery and Corporate Investment
Xin Deng
(Shanghai University of Finance and Economics)
Yen-Teik Lee
(Xiamen University)
Zheng Qiao
(Xiamen University)

July 2018
Abstract
The Use of Computer-Assisted Audit Tools and Techniques by Portuguese Internal Auditors
Carla Dias
(University of Aveiro)
Rui Pedro Marques
(University of Aveiro)

July 2018
Paper
A Matter of Appearances: Does Financial Expertise Help Audit Committees to Look Beyond the Superficial When Selecting and Compensating Auditors?
Matthew Baugh
(Arizona State University - Tempe)
Nicholas Hallman
(University of Texas at Austin)
Steven J. Kachelmeier
(University of Texas at Austin)

June 2018
Paper
Investors’ Perceptions of Activism Via Voting: Evidence from Contentious Shareholder Meetings
Francois Brochet
(Boston University - Department of Accounting)
Fabrizio Ferri
(Columbia University- Associate Professor)
Gregory S. Miller
(University of Michigan, Stephen M. Ross School of Business)

June 2018
Paper
Information versus Investment
Stephen J. Terry
(Boston University)
Toni M. Whited
(University of Michigan)
Anastasia A. Zakolyukina
(University of Chicago)

June 2018
Abstract
SEC's Cybersecurity Disclosure Guidance and Disclosed Cybersecurity Risk Factors
He Li
(Southwestern University of Finance and Economic)
Won Gyun No
(State University of New Jersey)
Tawei Wang
(Driehaus College of Business, DePaul University)

June 2018
Abstract
The Continuing Evolution of Auditor Reporting in the Broker-Dealer Industry: Issues and Opportunities
Zachary T. Kowaleski
(University of Notre Dame
Mendoza College of Business)
Nathan H. Cannon
(Assistant Professor Texas State University)
Anne Leah Schnader
(Assistant Professor Suffolk University)
Jean C. Bedard
(Timothy B. Harbert Professor of Accountancy, Bentley University)

June 2018
Abstract
Computing Prediction Intervals with CAATTs: Implementation in CaseWare IDEA and Complemented in R Project Software
Joana Leite
(Coimbra Business School | ISCAC - IPC and CMUC, Coimbra, Portugal)
Alexandre Silva
(Coimbra Business School | ISCAC - IPC and CEISUC, Coimbra, Portugal)

June 2018
Paper
Studies on the Capital Market Consequences of Financial Reporting Weaknesses
Jing Wang
(The University of British Columbia)

May 2018
Abstract
Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?
Martin Bugeja
(University of Technology Sydney)
Samir Ghannam
(University of Technology Sydney)
Zoltan P. Matolcsy
(University of Technology Sydney)
Helen Spiropoulo
(University of Technology Sydney)

May 2018
Abstract
The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews
Miguel Duro
(IESE Business School)
Jonas Heese
(Harvard Business School)
Gaizka Ormazabal
(University of Navarra, IESE Business School)

May 2018
Abstract
The Relationship Between Director Tenure and Director Quality
Curtis E. Clements
(College of Business Administration, Abilene Christian University)
Ryan K. Jessup
(College of Business Administration, Abilene Christian University)
John D. Neill
(College of Business Administration, Abilene Christian University)
Paul Wertheim
(College of Business Administration, Abilene Christian University)

May 2018
Abstract
Executive Migration: How Information Cues From Departing Firms and the Labor Market Affect Shareholder Value
Sarfraz A. Khan
(University of Louisiana, Lafayette)
Rachana Kalelkar
(University of Houston)
Stewart R. Miller
(The University of Texas – San Antonio)
Wm. Gerard Sanders
(The University of Texas – San Antonio)

May 2018
Abstract
Non-GAAP Images, Press Release Prominence, and Investors’ Reliance on Non-GAAP Earnings
Nerissa C. Brown
(University of Delaware - Accounting & MIS)
W. Brooke Elliott
(University of Illinois at Urbana-Champaign)
Stephanie M. Grant
(University of Washington)

May 2018
Paper
Audit Firm Reputation and Perceived Audit Quality: Evidence from Envelopegate
Beau Grant Barnes
(Washington State University)
Marc Cussatt
(Washington State University)
Nancy L. Harp
(Clemson University)

May 2018
Paper
High Non-GAAP Earnings Predict Abnormally High CEO Pay
Nicholas M. Guest
(Massachusetts Institute of Technology (MIT) - Sloan School of Management)
S.P. Kothari
(Massachusetts Institute of Technology (MIT) - Sloan School of Management)
Robert Pozen
(Massachusetts Institute of Technology (MIT) - Sloan School of Management)

May 2018
Abstract
Managerial Overconfidence, Ability, Firm-Governance and Audit Fees
Santanu Mitra
(Department of Accounting, Mike Ilitch School of BusinessWayne State University Detroit)
Bikki Jaggi
(Department of Accounting, Business Ethics and Information Systems, Rutgers Business SchoolRutgers, The State University of New Jersey Piscataway)
Talal Al-Hayale
(Department of Accounting, Odette School of BusinessUniversity of WindsorWindsor, Canada)

May 2018
Abstract
Company Reputation and Auditor Choice: Evidence from Fortune 1000 Companies
Xuan Huang
(Cal State Long Beach)
Fei Kang
(Cal Poly Pomona)

May 2018
Abstract
Audit Quality: Detection of Material Misstatement
Megan Jones
(West Virginia University) ProQuest Dissertations Publishing, 2018. 10789682.

May 2018
Abstract
Rehiring the Retired: An Examination of Double Dipping in Public School Districts
Nina T Dorata
(St. John's University)
Cynthia R Phillips
(St. John's University)
Joan Fico
(Fordam University)

May 2018
Abstract
Noncompliance with Non-Accounting Securities Laws and GAAP Violations
Sunhwa Choi
(Sungkyunkwan University (SKKU))
Steven Young
(Lancaster University, Lancaster)
Xiu-Ye Zhang
(Australian National University)

May 2018
Paper
The Utilization and Effect of Information Transfer in Auditing: Among Audit Engagement Teams, Audit Clients, and Supply Chain Partners
CHENG YIN
(The State University of New Jersey)

May 2018
Paper
Three Essays on Corporate Financial Disclosures
Yinan Yang
(The State University of New Jersey)

April 2018
Paper
Anticipation and Reaction to Going Concern Modified Audit Opinions by Sophisticated Investors
Marshall A. Geiger
(Robins School of Business, University of Richmond, Richmond, VA)
Abdullah Kumas
(Robins School of Business, University of Richmond, Richmond, VA)

April 2018
Paper
Managerial Ability and the Accuracy of the Going Concern Opinion
Nathan Robert Berglund
(Mississippi State University)
Don Herrmann
(Oklahoma State University)
Bradley P. Lawson
(Oklahoma State University)

April 2018
Abstract
Information Environment Consequences of SEC Non-GAAP Comment Letters
Enrique Gomez
(University of Georgia)
Frank Heflin
(University of Georgia - J.M. Tull School of Accounting)
Jasmine Wang
(University of Georgia)

April 2018
Abstract
Investor Response to Tax Related SEC Comment Letters
Alexander Edwards
(University of Toronto - Rotman School of Management)
Kenneth J. Klassen
(University of Waterloo - School of Accounting and Finance)
Karen Pinto
(University of Waterloo - University of Waterloo, Faculty of Arts, School of Accounting and Finance, Students)

April 2018
Abstract
Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism
Shantaram Hegde
(School of Business University of Connecticut)
Tingyu Zhou
(State University Tallahassee)

April 2018
Paper
Data Mining Techniques to Identify Financial Restatements
Ila Dutta
(School of Electrical Engineering and Computer Science
Faculty of Engineering, University of Ottawa)

April 2018
Paper
Board Compensation Committees: CEO Pay and Market Cap Performance With Implications for Investors
Hugh Grove
(Accounting Professor
School of Accountancy
University of Denver)
Mac Clouse
(Finance Professor
Reiman School of Finance
University of Denver)

April 2018
Abstract
Effects of Reporting Relationship and Type of Internal Control Deficiency on Internal Auditors' Internal Control Evaluations
Audrey Gramling
(Department of Accounting, Colorado State University, Colorado, USA)
Arnold Schneider
(Georgia Tech, Atlanta, Georgia, USA)

April 2018
Paper
The Revolving Door Between the PCAOB and Large Audit Firms
Bradley E. Hendricks
(Kenan-Flagler Business School
University of North Carolina)
Wayne R. Landsman
(Kenan-Flagler Business School
University of North Carolina)
F. Dimas Peña-Romera
(Kenan-Flagler Business School
University of North Carolina)

April 2018
Abstract
Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity
Antoinette L Smith
(Florida International University)
Yibo Zhang
(Miami University)
Peter C. Kipp
(University of North Texas)

April 2018
Paper
Why Are Firms Sold? Disentangling Target Motives and Bidders’ Selection of Targets
Jenny Zha Giedt
(George Washington University)

April 2018
Paper
Corporate Culture and Mergers and Acquisitions: Evidence from Machine Learning
Kai Li
(Sauder School of Business
University of British Columbia)
Feng Mai
(School of Business
Stevens Institute of Technology)
Rui Shen
(Nanyang Business School
Nanyang Technological University)
Xinyan Yan
(School of Business Administration
University of Dayton)

April 2018
Paper
Competitive Externalities of Tax Cuts
Michael P. Donohoe
(University of Illinois at Urbana-Champaign)
Hansol Jang
(University of Illinois at Urbana-Champaign)
Petro Lisowsky
(University of Illinois at Urbana-Champaign
and Norwegian Center for Taxation)

April 2018
Paper
Do Non-GAAP Earnings Influence Real Activities and Accounting Choices?
Henry Laurion
(University of California, Berkeley)

March 2018
Paper
The Effect of Audit Quality on a Firm’s Internal Information Environment: Evidence from Group Audits
Tom Adams
(University of Connecticut- School of Business)
Ying Zhou
(University of Connecticut- School of Business)

March 2018
Abstract
Board Risk Committees: Insurer Financial Strength Ratings and Performance
Daniel A. Ames
(Idaho State University)
Christopher S. Hines
(Missouri State University)
Jomo Sankara
(Illinois State University)

March 2018
Abstract
The Importance of Network Recommendations in the Director Labor Market
Rüdiger Fahlenbrach
(Ecole Polytechnique Fédérale de Lausanne; Ecole Polytechnique Fédérale de Lausanne)
Hyemin Kim
(Nanyang Technological University - Division of Banking & Finance)
Angie Low
(Nanyang Technological University - Division of Banking & Finance)

March 2018
Abstract
Investment and Firm Value Under High Economic Uncertainty: The Beneficial Effect of Overconfident CEOs
Jingoo Kang
(Nanyang Technological University (NTU) - Division of Strategy, Management & Organization)
Jun-Koo Kang
(Nanyang Technological University (NTU) - Nanyang Business School)
Minwook Kang
(Nanyang Technological University (NTU) - Division of Economics)
Jungmin Kim
(School of Accounting and Finance, Hong Kong Polytechnic University)

March 2018
Abstract
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments
John (Xuefeng) Jiang
(Michigan State University - Department of Accounting & Information Systems)
Isabel Yanyan Wang
(Michigan State University)
K. Philip Wang
(University of Florida)

March 2018
Abstract
Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism
Shantaram P. Hegde
(University of Connecticut - School of Business)
Tingyu Zhou
(Concordia University, Montreal, Canada)

March 2018
Abstract
Management's Personal Ideology and Financial Reporting Quality
Matthew Notbohm
(Accountancy Department, University of North Dakota)
Katherine Campbell
(Accountancy Department, University of North Dakota)
Adam R. Smedema
(Finance, Investment & Banking, Wisconsin School of Business at the University of Wisconsin-Madison)
Tianming Zhang
(Department of Accounting, Florida State University)

March 2018
Abstract
SEC Resource Constraints and Comment Letter Quality
Matthew Ege
(Texas A&M University - Department of Accounting)
Jennifer L. Glenn
(Texas A&M University - Department of Accounting)
John R. Robinson

March 2018
Abstract
Fee Competition Among Big 4 Auditors and Audit Quality
Sharad Asthana
(College of Business, The University of Texas at San Antonio, San Antonio)
Inder Khurana
(School of Accountancy, University of Missouri, Columbia)
K. K. Raman
(College of Business, The University of Texas at San Antonio, San Antonio)

March 2018
Abstract
Going-Concern Opinion Decisions on Bankrupt Clients: Evidence of Long-Lasting Auditor Conservatism?
William J. Read
(Bentley University, United States)
Ari Yezegel
(Bentley University, United States)

March 2018
Abstract
Are Audit Fees and Audit Quality Affected When Lead Auditors Accept Responsibility for Work Performed by Other Auditors?
Juan Mao
(University of Texas at San Antonio - Department of Accounting)
Michael Ettredge
(University of Kansas - Accounting and Information Systems Area)
Mary S. Stone
(University of Alabama - Culverhouse College of Commerce & Business Administration)

March 2018
Paper
The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality
Justyna Skomra
(Department of Accounting, College of Business and Administration, Kent State University)

March 2018
Paper
The Changing Landscape of Auditor Liability
Colleen Honigsberg
(Stanford Law School)
Shivaram Rajgopal
(Columbia Business School)
Suraj Srinivasan
(Harvard Business School)

February 2018
Abstract
How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters
Katherine Gunny
(University of Colorado at Denver)
Judith Hermis
(Naval Postgraduate School)

February 2018
Abstract
How have US Banks Adopted the Financial Accounting Standards Board's Level 3 Fair Value Disclosure Rules?
R. Mithu Dey
(Department of Accounting, School of Business, Howard University, Washington, District of Columbia, USA)
Lucy Lim
(Department of Accounting, School of Business, Howard University, Washington, District of Columbia, USA)

February 2018
Abstract
SOX Section 404 and Corporate Innovation
Huasheng Gao
(Fanhai International School of Finance, Fudan University; Nanyang Technological University)
Jin Zhang
(Monash University)

February 2018
Abstract
How Do Auditors Respond to FCPA Risk?
Bradley Lawson
(Oklahoma State University - Stillwater - School of Accounting)
Gerald S. Martin
(American University - Kogod School of Business)
Leah Muriel
(Oklahoma State University - Stillwater - Spears School of Business)
Michael S. Wilkins
(University of Kansas)

February 2018
Abstract
Do Debt Covenant Violations Serve as a Risk Factor of Ineffective Internal Control?
Jun Guo
(School of BusinessRutgers University Camden USA)
Pinghsun Huang
(National Cheng Kung University Tainan Taiwan)
Yan Zhang
(Binghamton University, SUNY Binghamton USA)

February 2018
Abstract
Using Sec Edgar Views to Measure Competition Among Big 4 Auditors
Nicholas Hallman
(University of Texas at Austin)
Antonis Kartapanis
(The University of Texas at Austin)
Jaime J. Schmidt
(University of Texas at Austin)

February 2018
Abstract
When Analysts Speak, Do Auditors Listen?
Nathan J. Newton
(University of Missouri)

February 2018
Abstract
No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality--Free Responses to Survey on Author Discretion
Robert J. Bloomfield
(Cornell University - Samuel Curtis Johnson Graduate School of Management)
Kristina M. Rennekamp
(Cornell University - Department of Accounting)
Blake A. Steenhoven
(Cornell University Samuel Curtis Johnson Graduate School of Management)

February 2018
Abstract
The Effects of Audit-Firm Monopolies within Local Audit Markets
Jaehan Ahn
(Northeastern University - Accounting Group)

February 2018
Abstract
The Impact of Audit Firm Office M&A on Subsequent Office Audit Effectiveness and Efficiency
R. Drew Sellers
(Kent State University - Department of Accounting)
Aleksandra Zimmerman
(Northern Illinois University - Department of Accountancy)
Timothy J. Fogarty
(Case Western Reserve University - Department of Accountancy)

February 2018
Abstract
Determinants and Consequences of Timely Asset Impairments During the Financial Crisis
Joshua L. Gunn
(University of Pittsburgh - Katz Graduate School of Business)
Inder K. Khurana
(University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business)
Sarah E. Stein
(Virginia Tech)

February 2018
Abstract
Accounting Firm Association Membership and Audit Firm Growth
Jaehan Ahn
(Northeastern University - Accounting Group)
Herita T. Akamah
(University of Nebraska at Lincoln - School of Accountancy)
Kenneth L. Bills
(University of Arkansas)
K. Kelli Saunders
(University of Nebraska at Lincoln - School of Accountancy)

February 2018
Abstract
Auditor Change Disclosures as Signals of Earnings Management and Risk
Stephanie Miller
(Yale School of Management)
Qin Tan
(Yale University)

February 2018
Abstract
Specialized Auditors in Strategic Alliances
Angela K. Gore
(George Washington University - School of Business)
Yuan Ji
(The Hong Kong Polytechnic University)
Yanfeng Xue
(George Washington University - Department of Accountancy)

February 2018
Abstract
Quasi Rents to Audit Firms from Longer Tenure
Aloke (Al) Ghosh
(Baruch College, City University of New York)
Subprasiri (Jackie) Siriviriyakul
(Baruch College-CUNY)

February 2018
Paper
The Information Content of Disclosure Controls and Procedures Deficiencies
Essam Elshafie
(Northeastern Illinois University)

February 2018
Paper
The Information Content of Sarbanes-Oxley in Predicting Security Breaches
J. Christopher Westland
(University of Illinois - Chicago)

February 2018
Abstract
Do Firms Underreport Information on Cyber-attacks? Evidence from Capital Markets
Eli Amir
(Tel Aviv University and City University of London)
Shai Levi
(Tel Aviv University)
Tsafrir Livne
(Kenan-Flagler Business School, University of North Carolina)

February 2018
Paper
Do Director Networks Help Manager Plan and Forecast Better?
Mario Schabus
(University of Melbourne)

February 2018
Paper
Court Stringency and Voluntary Restatements
C.S. Agnes Cheng
(School of Accounting & Finance
The Hong Kong Polytechnic University
Kowloon, Hong Kong)
Henry He Huang
(SySyms School of Business
Yeshiva University)
Zhen Lei
(School of Accounting & Finance
The Hong Kong Polytechnic University
Kowloon, Hong Kong)
Haitian Lu
(School of Accounting & Finance
The Hong Kong Polytechnic University
Kowloon, Hong Kong)

February 2018
Paper
The Expanding Role of the CFO: Do Outside Directorships Facilitate Strategic Learning?
Sarfraz Khan
(Department of Accounting
University of Louisiana, Lafayette)
Elaine Mauldin
(Trulaske College of Business
University of Missouri)

January 2018
Abstract
Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and 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)

January 2018
Abstract
Should Uninformed Shareholders Vote? Evidence from Auditor Ratification
Cory A. Cassell
(University of Arkansas)
Tyler Kleppe
(University of Arkansas - Sam M. Walton College of Business)
Jonathan E. Shipman
(University of Arkansas)

January 2018
Abstract
What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Report Modifications
Lawrence Abbott
(University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business)
Colleen Boland
(University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business)
William L. Buslepp
(Louisiana State University, Baton Rouge - Department of Accounting)
Sean McCarthy
(University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business)

January 2018
Abstract
The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments
Preeti Choudhary
(University of Arizona, Eller College of Management)
Kenneth J. Merkley
(Cornell University - Samuel Curtis Johnson Graduate School of Management)
Katherine Schipper
(Duke University - Fuqua School of Business)

January 2018
Paper
The Effect of Operating Lease Capitalization to Audit Fees
Linda Aikala
(Aalto University)

January 2018
Abstract
Does Audit Committee Reporting Need to Be Improved? Evidence from a Large-Scale Textual Analysis
Michelle Draeger
(Oklahoma State University - Stillwater, Spears School of Business, School of Accounting, Students)
Bradley Lawson
(Oklahoma State University - Stillwater - School of Accounting)
Jaime J. Schmidt
(University of Texas at Austin)

January 2018
Abstract
IT Does Matter: The Folly of Ignoring IT Material Weaknesses
Gene Kim
(Gene Kim & Associates)
Vernon Richardson
(University of Arkansas)
Marcia Weidenmier Watson
(The University of North Carolina at Charlotte)

January 2018
Abstract
Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?
Anne Albrecht
(Texas Christian University)
Elaine Mauldin
(University of Missouri)
Nathan J. Newton
(University of Missouri)

January 2018
Abstract
Going-Concern Opinions and Corporate Governance
Ning Ren
(Long Island University Post; Rensselaer Polytechnic Institute)
Yun Zhu
(St. John's University - Department of Economics and Finance)

January 2018
Abstract
Determinants of Auditor Going Concern Reporting in the Banking Industry
Adi Masli
(University of Kansas)
Christine Porter
(Wichita State University)
Susan Scholz
(University of Kansas)

January 2018
Abstract
Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements
Neil L. Fargher
(Australian National University (ANU))
Wenxuan Hou
(University of Edinburgh - Business School)
John Ziyang Zhang
(University of Edinburgh)

January 2018
Paper
Management Accounting Information Properties and Operations Management
Bart Dierynck
(Tilburg University- Tilburg School of Economics and Management)
Eva Labro
(University of North-Carolina at Chapel Hill
Kenan-Flagler Business School)

January 2018
Abstract
The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation
Aida Sijamic Wahid
(Rotman School of ManagementUniversity of TorontoTorontoCanada)

January 2018
Abstract
The Impact of Top Executive Gender on Asset Prices: Evidence from Stock Price Crash Risk
Yeqin Zeng
(Henley Business School - ICMA Centre)
Yiwei LI
(University of Reading)

January 2018
Abstract
Implications of Clawback Adoption in Executive Compensation Contracts: A Survey of Recent Research
Gregory L. Prescott
(Assistant Professor of Accounting
University of South Alabama)
Carol E. Vann
(Assistant Professor of Accounting, University of South Alabama)

January 2018
Paper
Electronic Proxy Statement Dissemination and Shareholder Monitoring
Rachel Geoffroy
(University of Chicago Booth School of Business)

January 2018
Paper
Why does CEO turnover lead to CFO turnover?
Bakhtear Talukdar
(Assistant Professor
Department of Finance and Business Law
University of Wisconsin – Whitewater)
Sabur Mollah
(Professor of Accounting and Finance
School of Management, Swansea University, UK.)
Suchismita Mishra
(Associate Professor Department of Finance
College of Business
Florida International University)

January 2018
Abstract
No News is Bad News: Do PCAOB Part II Reports Have an Effect on Annually Inspected Firms’ Audit Fees and Audit Quality?
Elizabeth Johnson
(Florida Gulf Coast University, Fort Myers, FL 33915, United States)
Kenneth J. Reichelt
(Louisiana State University, Baton Rouge, LA 70803, United States)
Jared S. Soileau
(Louisiana State University, Baton Rouge, LA 70803, United States)

January 2018
Abstract
Do Covenant Violations Affect Audit Report Timeliness?
Zane Swanson Related
(Department of Accounting, College of Business, University of Central Oklahoma, USA)
Yinghong Zhang
(Department of Accounting, College of Business, University of Central Oklahoma, USA)

January 2018
Abstract
Information Content of IFRS Versus GAAP Financial Statements
Robert C. Ricketts
(Texas Tech University Lubbock United States)
Mark E. Riley
(Northern Illinois University DeKalb United States)
Rebecca Toppe Shortridge
(Northern Illinois University DeKalb United States)

January 2018
Abstract
Employee Movements from Audit Firms to Audit Clients
Andrew Finley
(Claremont McKenna College - Robert Day School of Economics and Finance)
Mindy Kim
(George Mason University, School of Business)
Phillip T. Lamoreaux
(Arizona State University)
Clive S. Lennox
(University of Southern California)

January 2018
Paper
Strategic Subsidiary Disclosure
Scott Dyreng
(Associate Professor, Duke University)
Jeffrey Hoopes
(Assistant Professor, University of North Carolina at Chapel Hill, and Economist,Internal Revenue Service)
Patrick Langetieg
(Technical advisor, IRS)
Jaron Wilde
(Assistant Professor, University of Iowa, and Economist,IRS)

January 2018
Paper
CEO Political Ideology and Financial Reporting Quality
Avishek Bhandari
(University of Wisconsin - Whitewater)
Joanna Golden
(University of Memphis)
Maya Thevenot
(Florida Atlantic University)

January 2018
Abstract
Three Essays on Contagion and Network Issues
Zhengjie Sun
(Graduate School- Newark
Rutgers, The State University of New Jersey)

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