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 |
November 2019
Paper
Effects of Auditor- Provided Tax Services on Book- Tax Differences and on Investors’ Mispricing of Book- Tax Differences
Bing Luo
(San Francisco State University)

November 2019
Paper
CEO Connectedness and the Cost of Equity Capital
Min Suk Lee
(Nanjing Audit University, Institute of Economics and Finance)
Angie Low
(Nanyang Technological University, Division of Banking & Finance)
Siew Hong Teoh
(University of California Irvine, Accounting)

November 2019
Paper
Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?
Matthew Ege
(Texas A&M University)
Young Hoon Kim
(Texas A&M University)
Dechun Wang
(Texas A&M University)

November 2019
Paper
The Cost of Independence: Evidence from Companies’ Decisions to Dismiss Audit Firms as Tax-Service Providers
Kirsten A. Cook
(Texas Tech University)
Kevin Kim
(University of Memphis)
Thomas C. Omer
(University of Nebraska-Lincoln)

November 2019
Abstract
Foreign Cash Holdings, Corruption, and Internal Control Weakness: Evidence From U.S. Multinationals
Bing Luo
(San Francisco State University)
Lufei Ruan
(San Francisco State University)

October 2019
Paper
When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct
Jonas Heese
(Harvard Business School)
Gerardo PĂ©rez-Cavazos
(Harvard Business School)

October 2019
Paper
The Impact of Financial Reporting Flexibility on Auditor Risk Judgment – Evidence from a Natural Experiment
Chen Chen
(Monash University, Department of Accounting)
S.C. Winnie Leung
(Faculty of Business and Economics, The University of Hong Kong

Xuedan Tao
Tongji University, Shanghai

October 2019
Paper
If You Cannot Measure It, You Cannot Manage It: Assessing the Quality of Cybersecurity Risk Disclosure through Textual Imagification
Arion Cheong
(Rutgers, The State University of New Jersey)
Soohyun Cho
(Rutgers, The State University of New Jersey)
Won Gyun No
(Rutgers, The State University of New Jersey)
Miklos A. Vasarhelyi
(Rutgers, The State University of New Jersey)

October 2019
Paper
The Effect of a Major Customer’s Information Quality on Its Supplier’s Investment Decisions
Aaron Nelson
(University of Georgia, Terry College of Business)

October 2019
Paper
CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?
Robert M. Bowen
(University of San Diego and University of Washington)
S. Jane Kennedy Jollineau
(University of San Diego and University of Washington)
Sarah C Lyon
(University of San Diego)
Shavin Malhotra
(University of Waterloo)
Pengcheng Zhu
(University of San Diego)

October 2019
Paper
Board Structure, Director Expertise, and Advisory Role of Outside Directors
Sheng-Syan Chen
(National Chengchi University)
Yan-Shing Chen
(National Yunlin University of Science and Technology)
Jun-Koo Kang
(Nanyang Technological University (NTU) - Nanyang Business School)
Shu-Cing Peng
(National Central University at Taiwan - Department of Finance)

October 2019
Abstract
CEO Tenure and Audit Pricing
Santanu Mitra
(Wayne State University)
Hakjoon Song
(California State University)
Sang Mook Lee
(Pennsylvania State University)
Shin Hyoung Kwon
(Hanyang University)

October 2019
Paper
The Case for Individual Audit Partner Accountability
Colleen Honigsberg
(Stanford Law School)

September 2019
Abstract
Material Weakness Disclosures and Restatements: Value of External Auditor Attestation
Binod Guragai
(Department of Accounting, Texas State University)
Paul D. Hutchison
(Department of Accounting, University of North Texas)

September 2019
Paper
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring
Jeffrey Pittman
(Memorial University of Newfoundland)
Yuping Zhao
(C.T. Bauer College of Business, University of Houston)

September 2019
Paper
Real Effects of PCAOB International Inspections
Nemit Shroff
(Massachusetts Institute of Technology, Sloan School of Management)

September 2019
Paper
The Cost of Fraud Prediction Errors
Messod D. Beneish
(Indiana University, Kelley School of Business)
Patrick Vorst
(Maastricht University, School of Business and Economics)

September 2019
Paper
U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies
Dain C. Donelson
(University of Texas at Austin, Red McCombs School of Business)
Brian Monsen
(Ohio State University (OSU), Department of Accounting & Management Information Systems)
Christopher G. Yust
(Texas A&M University)

August 2019
Paper
The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
Musaib Ashraf
(University of Arizona, Department of Accounting)
Paul N. Michas
(University of Arizona, Department of Accounting)
Dan Russomanno
(University of Arizona, Department of Accounting)

August 2019
Paper
Reporting Misstatements as Revisions: An Evaluation of Managers’ Use of Materiality Discretion
Rachel Thompson
(College of Business Administration, University of Texas at El Paso)

August 2019
Abstract
On Accounting’s Twenty-First Century Challenge: Evidence on the Relation between Intangible Assets and Audit Fees
Sudip Datta
(Mike Ilitch School of Business, Wayne State University)
Anand Jha
(Mike Ilitch School of Business, Wayne State University)
Manoj Kulchania
(Mike Ilitch School of Business, Wayne State University)

August 2019
Paper
Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?
Nathan R. Berglund
(Mississippi State University)

August 2019
Paper
Seeing Is Believing? Executives’ Facial Trustworthiness, Auditor Tenure, and Audit Fees
Tien-Shih Hsieh
(University of Massachusetts Dartmouth- Department of Accounting & Finance)
Jeong-Bon Kim
(City University of Hong Kong)
Ray R. Wang
(Hong Kong Baptist University)
Zhihong Wang
(Clark University)

August 2019
Paper
Credit Rating Agencies and Accounting Fraud Detection
Allen Huang
(Hong Kong University of Science and Technology, Department of Accounting)
Pepa Kraft
(HEC Paris)
Shiheng Wang
(Hong Kong University of Science & Technology)

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
Internal Control Risk and Initial Audit Pricing
Patricia Navarro
(University of Nevada)
Robin W. Roberts
(University of Central Florida)
Dana Wallace
(University of Central Florida)

July 2019
Paper
Design Issues in Studies on the Effect of Engagement Partner Identification on Audit Quality: Insight from a Natural Experiment
Jean Bedard
(Laval University)
Carl Brousseau
(Laval University)
Louis-Philippe Sirois
(Laval University)

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
Paper
Boards’ Reactions to Accounting for Income Tax Failures
Adam J. Olson
(University of Cincinnati, Department of Accounting)
Paul Ordyna
(University of Cincinnati)

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)

July 2019
Paper
Disclosure Spillover: Evidence from Going-Private Activity
Lisa Hinson
(Fisher School of Accounting, University of Florida)
Jeffery Piao
(Fisher School of Accounting, University of Florida)

July 2019
Paper
Sharing Knowledge or Proprietary Information? An Examination of Audit Clients Who Share the Same Audit Partner
Jung Koo Kang
(University of Southern California)
Clive Lennox
(University of Southern California)
Vivek Pandey
(University of Southern California)

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
Abstract
The Valley of Trust: The Effect of Relational Strength on Monitoring Quality
Brandy Aven
(Tepper School of Business, Carnegie Mellon University)
Lily Morse
(College of Business & Economics, West Virginia University)
Alessandro Iorio
(Tepper School of Business, Carnegie Mellon 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)

June 2019
Paper
Tax Function Influence: The Case of Power and Status
Matthew Ege
(Texas A&M University)
Bradford Hepfer
(Texas A&M University)
John Robinson
(Texas A&M University)

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
Banks’ Audit Committees, Audit Firm Alumni, and Fees Paid to Audit Firm
Kim Ittonen
(Hanken School of Economics - Department of Accounting)
Emma-Riikka Myllymaki
(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
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
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
Development of Audit Fees in the 21st Century – Evidence from the US Audit Market
Laura Kestila
(Aalto University- School of Business)

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

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

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
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)

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
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
Corporate Social Responsibility: An Umbrella or a Puddle on a Rainy Day? Evidence Surrounding Corporate Financial Misconduct
John Bae
(Elon University, Love School of Business)
Wonik Choi
(California State University- Fullerton, Department of Accounting)
Jongha Lim
(California State University- Fullerton, Department of Finance)

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