2009 December
Abstract
|
Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees
Santanu Mitra
(Wayne State University School of Business)
|
2009 November
Abstract
|
Corporate Compensation Policies and Audit Fees
Peter D. Wysocki
(University of Miami School of Business Administration)
|
2009 November
Abstract
|
An Examination of FIN 48:
Tax Shelters, Auditor Independence, and Corporate Governance
Petro Lisowsky
(University of Illinois at Urbana-Champaign - Department of Accountancy)
Leslie A. Robinson
(Dartmouth College - Tuck School of Business)
Andrew Schmidt
(Columbia University - Accounting)
|
2009 November
Abstract
|
National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
Kenneth John Reichelt
(Louisiana State University, Baton Rouge - Department of Accounting)
Dechun Wang
(Texas A&M University)
|
2009 October
Abstract
|
The Complementary Roles of Audited Financial Reporting and Voluntary Disclosure: A Test of the Confirmation Hypothesis
Ray Ball
(University of Chicago)
Sudarshan Jayaraman
(Washington University, St. Louis - John M. Olin School of Business)
Lakshmanan Shivakumar
(London Business School)
|
2009 October
Abstract
|
An Empirical Examination of the Impact of Liability Caps on the Auditing Market
James H. Irving
(College of William and Mary - Mason School of Business)
Jeff L. Payne
(University of Kentucky - Von Allmen School of Accountancy)
Paul L. Walker
(University of Virginia)
|
2009 October
Abstract
|
Audit Committee Gender Diversity and the Quality of Internal Controls
Yun-Chia Yan
(University of New Orleans)
Hua-Wei Huang
(SUNY Old Westbury)
|
2009 October
Abstract
|
Essays on Information Security Management from Internal and External Security Requirements: Empirical Examinations
Juhee Kwon
(Krannert Graduate School of Management
Purdue University)
|
2009 October
Abstract
|
The Effects of Recurring and Nonrecurring Tax, Audit-Related, and Other Nonaudit Services on Auditor Independence
Jeffrey S. Paterson
(Florida State University )
Adrian Valencia
(Florida State University)
|
2009 September
Abstract
|
Auditor Independence and the Quality of Information in Financial Disclosures: Evidence for Market Discipline vs. Sarbanes-Oxley Proscriptions
James R. Brown
(Iowa State University - Department of Finance)
Dino Falaschetti
(Florida State Law; Hoover Institution)
Michael J. Orlando
(Economic Advisors, Inc.; Tulane University)
|
2009 September
Abstract
|
Audit Fees and Book-Tax Differences
Michelle Hanlon
(Massachusetts Institute of Technology (MIT) - Sloan School of Management)
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Lillian F. Mills
(University of Texas at Austin - Red McCombs School of Business)
|
2009 September
Abstract
|
How costly is the Sarbanes Oxley Act? Evidence on the effects of the act on corporate profitability
Anwer S. Ahmed
(Texas A&M University - Mays Business School)
Mary Lea McAnally
(Texas A&M University - Department of Accounting)
Stephanie J. Rasmussen
(University of Texas at Arlington)
Connie D. Weaver
(Texas A&M University)
|
2009 September
Abstract
|
Material Weaknesses in Tax-Related Internal Controls and Earnings Management
Cristi A. Gleason
(University of Iowa - Department of Accounting)
Morton Pincus
(University of California, Irvine)
Sonja O. Rego
(University of Iowa - Henry B. Tippie College of Business)
|
2009 September
Abstract
|
The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality
Ryan LaFond
(Barclays - Barclays Global Investors (BGI))
Haifeng You
(Hong Kong University of Science & Technology (HKUST) - Department of Accounting)
|
2009 September
Abstract
|
Fair Value Measurements, Auditor Industry Expertise, and Audit Fees: Evidence from the Banking Industry
Michael Ettredge
(University of Kansas - School of Business)
Yang Xu
(University of Kansas)
Han Yi
(University of Oklahoma)
|
2009 August
Abstract
|
The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports
Anna M. Costello
(University of Chicago - Booth School of Business)
Regina Wittenberg Moerman
(University of Chicago Graduate School of Business; University of Chicago - Booth School of Business)
|
2009 August
Abstract
|
Do Internal Control Reports Condition the Market’s Reaction to Subsequent Financial Restatements?
Jason L. Smith
(The University of Nevada, Las Vegas)
Kevin R. Smith
(University of Kansas)
Nathaniel M. Stephens
(Jon M. Huntsman School of Business; Utah State University - College of Business)
|
2009 August
Abstract
|
The Benefits of Internal Control Monitoring Technology: Evidence from the Internal Control Assurance Process
Adi Masli
(University of Arkansas - Sam M. Walton College of Business)
Gary F. Peters
(University of Arkansas at Fayetteville - Center for Business and Economic Research)
Vernon J. Richardson
(University of Arkansas at Fayetteville)
Juan Manuel Sanchez
(University of Arkansas at Fayetteville - Department of Accounting)
|
2009 August
Abstract
|
The Effects of Audit Committee Compensation, Fairness, and Responsibility on the Resolution of Accounting Disagreements
James Lloyd Bierstaker
(University of Massachusetts at Boston - Department of Accounting and Finance)
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Todd DeZoort
(University of Alabama - Culverhouse School of Accountancy)
Dana R. Hermanson
(Kennesaw State University - Department of Accounting)
|
2009 August
Abstract
|
An Analysis of Audit Deficiencies Based on Section 104 Inspection Reports Issued by the PCAOB During 2004–2007
Helen M. Roybark
(Radford University - College of Business and Economics)
|
2009 August
Abstract
|
Study of Companies with Abnormally Favorable Patterns of Executive Stock Option Grant Timing
Rick Edelson
(University of Houston - C.T. Bauer College of Business)
Scott Whisenant
(University of Houston - C.T. Bauer College of Business)
|
2009 July
Abstract
|
The Association between Institutional Ownership and Audit Properties
Soongsoo Han
(Singapore Management University - School of Accountancy)
Tony Kang
(Oklahoma State University - School of Accounting)
Lynn L. Rees
(Texas A&M University - Department of Accounting)
|
2009 July
Abstract
|
Restatement Disclosures and Subsequent Accounting Conservatism
Michael Ettredge
(University of Kansas - School of Business)
Ying Huang
(University of Kansas - School of Business)
Weining Zhang
(University of Texas at Dallas - School of Management)
|
2009 July
Abstract
|
Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?
Ho-Young Lee
(Yonsei University)
Vivek Mande
(California State University, Fullerton - Department of Accounting)
Myungsoo Son
(California State University, Fullerton - Department of Accounting)
|
2009 July
Abstract
|
Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control Over Financial Reporting
Jean C. Bedard
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Udi Hoitash
(Northeastern University)
|
2009 June
Abstract
|
The Incentives for Tax Planning
Chris Armstrong
(University of Pennsylvania - Accounting Department)
Jennifer L. Blouin
(University of Pennsylvania - The Wharton School)
David F. Larcker
(Stanford University - Graduate School of Business)
|
2009 June
Abstract
|
Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services
Jean Bédard
(Université Laval - École de comptabilité)
Suzanne M. Paquette
(Universite Laval, Ecole de comptabilite)
|
2009 May
Abstract
|
Accounting Restatements and the Timeliness of Disclosures
Brad Badertscher
(University of Notre Dame)
Jeffrey J. Burks
(University of Notre Dame)
|
2009 May
Abstract
|
Do Audit Fees Influence Credit Risk and Asymmetric Information Problems Evidence from the Syndicated Loan Market
Lewis Gaul
(Office of the Comptroller of the Currency)
Pinar Uysal
|
2009 April
Abstract
|
Does the Performance of Non-Audit Services by Auditors Impair Independence? Evidence from Firms Post-Service Performance
Thomas Lau
(The Hong Kong Polytechnic University)
Yaw M. Mensah
(Rutgers Business School - Department of Accounting & Information Systems; Rutgers Business School - Janice Levin Building, Newark & New Brunswick)
|
2009 April
Abstract
|
Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services
Ananth Seetharaman
(Saint Louis University - Department of Accounting)
Yan Sun
(Saint Louis University)
Weimin Wang
(Saint Louis University)
|
2009 April
Paper
|
The Changing Nature and Consequences of Public Company Financial Restatements
Susan Scholz
(University of Kansas School of Business
Associate Professor of Accounitng and Harper Faculty Fellow)
|
2009 March
Paper
|
Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control
Chan Li
(University of Pittsburgh)
|
2009 March
Abstract
|
IT Internal Controls Quality and Firm Performance: A Strategic Liability Lens
Dale Stoel
Waleed A. Muhanna
(The Ohio State University - Fisher College of Business)
|
2009 March
Abstract
|
The Impact of Sarbanes-Oxley on Internal Control Remediation
Kam C. Chan
(Pace University)
Gary Kleinman
(Robert Morris University - Touro Graduate School of Business)
Picheng Lee
(Pace University - Department of Accounting)
|
2009 March
Abstract
|
How Do Auditors View Managers' Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Mikhail Pevzner
(George Mason University - School of Management)
Partha Sengupta
(George Mason University - Accounting Program)
|
2009 March
Abstract
|
Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors' Industry Expertise
Ferdinand A. Gul
(Hong Kong Polytechnic University)
Simon Fung
(Hong Kong Polytechnic University - Faculty of Business)
Bikki Jaggi
(Rutgers, The State University of New Jersey - Accounting & Information Systems)
|
2009 March
Abstract
|
Internal Control Quality and Analyst Forecast Behavior: Evidence from Sox Section 404 Disclosures
Jeong-Bon Kim V
(John Molson School of Business)
Byron Y. Song
(Concordia University - Department of Accountancy)
Liandong Zhang
(Concordia University - Department of Accountancy)
|
2009 February
Abstract
|
Recent Trends in Audit Report and Earnings Announcement Lags
Jayanthi Krishnan
(Temple University - Department of Accounting)
Joon S. Yang
(Sogang University)
|
2009 February
Abstract
|
Social Responsibility and Corporate Reputation: The Case of the Arthur Andersen Enron Audit Failure
Austin L. Reitenga
(University of Alabama)
Cheryl L . Linthicum
(University of Texas - San Antonio)
Juan Manuel Sanchez
(University of Arkansas at Fayetteville - Department of Accounting)
|
2009 February
Abstract
|
Board Diversity and the Demand for Higher Audit Effort
Ferdinand A. Gul
(Hong Kong Polytechnic University)
Bin Srinidhi
(Hong Kong Polytechnic University)
Judy S.L. Tsui
(Hong Kong Polytechnic University - School of Accounting and Finance)
|
2009 February
Paper
|
Do More Transparent Corporate Actions Following a Restatement Influence the SEC’s Decision to Issue an Enforcement Action?
Rebecca L. Files
(Texas A&M University
Mays Business School
Accounting Department)
|
2009 February
Paper
|
Earnings announcement timing and earnings management
Ho-Young Lee
(School of Business, Yonsei University)
Myungsoo Son
(Department of Accounting, California State University)
|
2009 January
Abstract
|
Factors Affecting the Severity of Sarbanes-Oxley Section 404 Internal Control Deficiencies: Archival Evidence
Jean C. Bedard
(Bentley College - Department of Accountancy)
Lynford E. Graham
|
2009 January
Abstract
|
The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls
Jacqueline S. Hammersley
(University of Georgia - J.M. Tull School of Accounting)
Linda A. Myers
(University of Arkansas)
Jian Zhou
(SUNY at Binghamton - School of Management)
|
2009 January
Abstract
|
A Survey for Companies with Abnormally Favorable Patterns of Executive Stock Option Grant Timing
Rick Edelson
(University of Houston - C.T. Bauer College of Business)
Scott Whisenant
(University of Houston - C.T. Bauer College of Business)
|
2009 January
Abstract
|
Does Incentive-based Compensation Impair Independence of Internal Auditors? Evidence from Audit Fees
Huajing Chen
(Arizona State University - West)
Hyeesoo H. Chung
(Arizona State University - West)
Jinyoung P. Wynn
(Louisiana Tech University)
|
2009
Abstract
|
The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes
Santanu Mitra
(Wayne State University)
Donald R. Deis
(Texas A&M University at Corpus Christi)
Mahmud Hossain
(University of Memphis)
|
Company