2013 March
Abstract
|
Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions
Chen Chen
(University of Auckland)
Xiumin Martin
(Washington University in St. Louis)
Xin Wang
(The University of Hong Kong)
|
2013 Jan
Abstract
|
Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach
Steven E. Kaplan
(Arizona State University)
David D. Williams
(Ohio State University)
|
2013 Jan
Abstract
|
Litigation Risk and Audit Pricing: The Role of Public Equity
Brad Badertscher
(University of Notre Dame)
Bjorn N. Jorgensen
(University of Colorado at Boulder)
Sharon P. Katz
(Columbia Business School - Accounting, Business Law & Taxation)
William R. Kinney, Jr.
(University of Texas at Austin - Department of Accounting)
|
2012 Dec
Abstract
|
Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines
Lisa Bryant-Kutcher
(Colorado State University - Department of Accounting)
Emma Y. Peng
(Fordham University - Accounting Area)
David P. Weber
(University of Connecticut - Department of Accounting)
|
2012 Dec
Abstract
|
A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period
Jeffrey R. Casterella
(Colorado State University)
Rosemond Desir
(Colorado State University)
Julia Kokina
(The University of Texas at El Paso)
|
2012 Dec
Abstract
|
Do Second Tier Auditors Provide First Tier Quality?
Quinn Thomas Swanquist
(University of Tennessee, Knoxville - College of Business Administration)
Jonathan Shipman
(University of Tennessee, Knoxville - College of Business Administration)
Robert Lowell Whited
(University of Tennessee, Knoxville - College of Business Administration)
|
2012 Dec
Abstract
|
Collateral Damage: Audit Quality and Office Growth
Robert Lowell Whited
(University of Tennessee, Knoxville - College of Business Administration)
Quinn Thomas Swanquist
(University of Tennessee, Knoxville - College of Business Administration)
|
2012 Dec
Abstract
|
Does corporate tax aggressiveness influence audit pricing?
MICHAEL P. DONOHOE
(University of Illinois at Urbana-Champaign)
W. ROBERT KNECHEL
(University of Florida)
|
2012 Dec
Abstract
|
PCAOB Inspection Reports and Audit Quality
Katherine Gunny
(University of Colorado at Boulder - Department of Accounting)
Tracey Chunqi Zhang
(Singapore Management University - School of Accountancy)
|
2012 Dec
Abstract
|
Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?
Brant E. Christensen
(Texas A&M University - Department of Accounting)
Thomas C. Omer
(Texas A&M University - Department of Accounting)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
Marjorie K. Shelley
(Texas A&M University - Department of Accounting)
|
2012 Nov
Abstract
|
Auditor Industry Expertise and the Timeliness and Usefulness of Litigation Loss Contingency Disclosures
Feng Chen
(University of Toronto - Rotman School of Management)
Yu Hou
(University of Toronto - Rotman School of Management)
Gordon D. Richardson
(University of Toronto - Rotman School of Management)
Minlei Ye
(University of Toronto - Rotman School of Management)
|
2012 Nov
Abstract
|
The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality
Jae B. Kim
(Singapore Management University)
Benjamin Segal
(INSEAD - Accounting & Control Area)
Dan Segal
(Interdisciplinary Center (IDC) Herzliyah ; Singapore Management University - School of Accountancy)
Yoonseok Zang
(Singapore Management University)
|
2012 Oct
Abstract
|
Internal control quality and restatement-related litigation: The importance of timely material weakness disclosures
Chris E. Hogan
(Michigan State University - Department of Accounting & Information Systems)
Tamara A. Lambert
(University of Massachusetts at Amherst)
Jaime J. Schmidt
(University of Texas at Austin)
|
2012 Oct
Abstract
|
Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?
Liangliang Jiang
(Lingnan University)
Hui Zhou
(Melbourne Business School)
|
2012 Oct
Abstract
|
Revisiting the Effects of Industry Expertise on Audit Pricing
John Goodwin
(Sabanci University)
Donghui Wu
(The Chinese University of Hong Kong)
|
2012 Oct
Abstract
|
Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?: A Firm- and Office-Level Analysis
Jong-Hag Choi
(Seoul National University - College of Business Administration)
Seil Kim
(New York University (NYU) - Leonard N. Stern School of Business)
K. K. Raman
(University of Texas at San Antonio)
|
2012 Oct
Abstract
|
Diversification by the Audit Office and Its Impact on Audit Quality
Sharad Asthana
(University of Texas-San Antonio)
|
2012 September
Abstract
|
Some Observations about SOX 404(b) Control Process Audits
William R. Kinney, Jr.
(University of Texas at Austin - Department of Accounting)
Roger D. Martin
(University of Virginia - McIntire School of Commerce)
Marcy L. Shepardson
(Indiana University Bloomington - Department of Accounting)
|
2012 September
Abstract
|
The Spillover Effect of Chinese Reverse Merger Frauds: Chinese or Reverse Merger?
Masako N. Darrough
(City University of New York - Baruch College - Stan Ross Department of Accountancy)
Rong Huang
(City University of New York - Baruch College - Stan Ross Department of Accountancy)
Sha Zhao
(City University of New York - Baruch College - Stan Ross Department of Accountancy)
|
2012 September
Abstract
|
Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry
Brian Bratten
(University of Kentucky - Von Allmen School of Accountancy)
Monika Causholli
(University of Kentucky)
Linda A. Myers
(University of Arkansas)
|
2012 September
Abstract
|
Tax Internal Control Quality: The Role of Auditor-Provided Tax Services
Lisa De Simone
(University of Texas at Austin - Department of Accounting)
Matthew Ege
(University of Texas)
Bridget Stomberg
(University of Texas at Austin)
|
2012 August
Abstract
|
Auditor Judgment and Ego-Depletion
Joleen Kremin
(Texas Tech University)
|
2012 August
Abstract
|
The Effect of Corporate Governance Reform on Financial Reporting Fraud
Dain C. Donelson
(University of Texas at Austin - McCombs School of Business)
John M. McInnis
(University of Texas at Austin - Department of Accounting)
Richard Mergenthaler Jr.
(University of Iowa - Henry B. Tippie College of Business)
|
2012 August
Abstract
|
Office Size of Big 4 Auditors and Client Restatements
Jere R. Francis
(University of Missouri at Columbia)
Paul N. Michas
(University of Arizona - Eller College of Management)
Michael D. Yu
(Washington State University - Department of Accounting)
|
2012 August
Abstract
|
Trust and Financial Reporting Quality
Jace Garrett
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Douglas F. Prawitt
(Brigham Young University)
|
2012 August
Abstract
|
Reply to Karpoff et al. (2012), 'A Critical Analysis of Databases Used in Financial Misconduct Research'
Michael Pakaluk
(Ave Maria University)
|
2012 July
Abstract
|
SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms
Raymond Reed Baker
(University of Hong Kong)
Gary C. Biddle
(The University of Hong Kong)
Neale G. O'Connor
(NUS Business School)
|
2012 July
Abstract
|
Differential SOX Regulation Regimes and ICFR Disclosure Quality
Hsien-Lian Chiu
(National Chengchi University (NCCU) - Department of Accounting)
Ling-Tai Lynette Chou
(National Chengchi University (NCCU) - College of Commerce)
|
2012 July
Abstract
|
Financial Reporting Quality of Subsidiary Entities in Group Audits
Jeremiah W. Bentley
(Cornell University - S.C. Johnson Graduate School of Management)
Steven M. Glover
(Brigham Young University)
David A. Wood
(Brigham Young University - School of Accountancy)
|
2012 July
Abstract
|
Corporate Governance and Insider Trading
Lili Dai
(Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE))
Renhui Fu
(Erasmus University - Rotterdam School of Management)
Jun-Koo Kang
(Nanyang Technological University (NTU) - Nanyang Business School)
Inmoo Lee
(KAIST Graduate School of Finance)
|
2012 May
Abstract
|
CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form
Ling Lei Lisic
(George Mason University - Accounting Program)
Terry L. Neal
(University of Tennessee)
Yan Zhang
(State University of New York at Binghamton - School of Management)
|
2012 May
Abstract
|
Accounting Comparability, Audit Effort and Audit Outcomes
Hongbo Zhang
(Louisiana State University - The Department of Accounting)
|
2012 April
Abstract
|
Pricing Audit- and Non-Audit Services for Strategic Alliances: An Incomplete Contract Perspective
Sebahattin Demirkan
(Suffolk University - Sawyer School of Management)
Nan Zhou
(State University of New York at Binghamton - School of Management)
|
2012 April
Abstract
|
Information Technology Material Weaknesses and Corporate Governance Changes
Jacob Z. Haislip
(University of Arkansas)
Adi Masli
(University of Kansas)
Vernon J. Richardson
(University of Arkansas)
Juan Manuel Sanchez
(University of Arkansas)
|
2012 April
Abstract
|
Two Papers on "How Perceptions of Fairness and Influences of Social Capital and Source Credibility Matter to Compensation Committees And Investors
Anne M. Wilkins
(Kennesaw State University)
|
2012 April
Abstract
|
Auditing the audit committee: A study of shareholders' and boards' efforts to hold audit committee members accountable
Stephanie J. Rasmussen
(The University of Texas at Arlington)
Jaime J. Schmidt
(The University of Texas at Austin)
|
2012 April
Abstract
|
Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
Sarah Rice
(University of Connecticut)
David P. Weber
(University of Connecticut)
Biyu Wu
(University of Connecticut)
|
2012 April
Abstract
|
The Impact of Auditing Oversight, Legal Environment, Regulation and Disclosure on Audit Effort: An Examination of ADR Firm Audit Fees*
Scott N Bronson
(University of Kansas)
Aloke (Al) Ghosh
(Baruch College, City University of New York)
Chris E Hogan
(Michigan State University)
|
2012 April
Abstract
|
Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
Li Zheng Brooks
(Louisiana State University)
C.S. Agnes Cheng
Kenneth J. Reichelt
|
2012 March
Abstract
|
Issues and Challenges of Shari’ah Audit in Islamic Financial Institutions: A Contemporary View
Hisham Yaacob
(University of Brunei Darussalam)
|
2012 March
Abstract
|
The Contagion Effect of Low-Quality Audits
Jere R. Francis
(University of Missouri-Columbia - School of Accountancy)
Paul N. Michas
(University of Arizona - Eller College of Management)
|
2012 March
Abstract
|
Internal Control Weaknesses in the Market for Corporate Control: Disclosure vs. Propensity
Masako Darrough
Rong Huang
Emanuel Zur
(Baruch College, City University of New York)
|
2012 March
Abstract
|
Clawback Provisions
Ilona Babenko
(Arizona State University)
Benjamin Bennett
(Arizona State University)
John M. Bizjak
(Texas Christian University)
Jeffrey L. Coles
(Arizona State University (ASU) - Finance Department)
|
2012 March
Abstract
|
De La Qualite Compatable : Mesure Et Enjeux
Jean-François Casta
(Université Paris-Dauphine)
Hervé Stolowy
(HEC Paris)
|
2012 March
Abstract
|
Post-SOX Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence
Dan S. Dhaliwal
(University of Arizona - Department of Accounting)
Phillip T. Lamoreaux
(University of Arizona)
Clive S. Lennox
(Nanyang Technological University)
Landon M. Mauler
(University of Arizona)
|
2012 March
Abstract
|
Internal Control Weaknesses in the Market for Corporate Control: Disclosure vs. Propensity
Masako Darrough
Rong Huang
Emanuel Zur
(Baruch College, City University of New York - Stan Ross Department of Accountancy)
|
2012 March
Abstract
|
Creditors' Expected Recovery and Internal Control Quality: Evidence from Credit Default Swaps*
Dragon Yongjun Tang
(The University of Hong Kong)
Feng Tian
(The University of Hong Kong)
Hong Yan
(Shanghai Advanced Institute of Finance and University of South Carolina)
|
2012 March
Abstract
|
Pricing And Quality Of Initial Audit Eengagements
Srinivasan Sankaraguruswamy
(National University of Singapore - School of Business)
Scott Whisenant
(University of Houston - Bauer College of Business)
Michael Willenborg
(University of Connecticut - School of Business)
|
2012 March
Abstract
|
The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
Brian Bratten
(University of Kentucky - Von Allmen School of Accountancy)
Lisa Milici Gaynor
(University of South Florida - School of Accountancy)
Linda S. McDaniel
(University of Kentucky - Von Allmen School of Accountancy)
Norma R. Montague
(Wake Forest University - Schools of Business)
Gregory E. Sierra
Southern Illinois University Edwardsville)
|
2012 March
Abstract
|
Post-SOX Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence
Dan S. Dhaliwal
(University of Arizona - Department of Accounting)
Phillip T. Lamoreaux
(University of Arizona)
Clive S. Lennox
(Nanyang Technological University)
Landon M. Mauler
(University of Arizona)
|
2012 February
Abstract
|
SEC Enforcement of Foreign Firms: Is Bonding Really a Myth?
Roger Silvers
(University of Massachusetts)
|
2012 February
Abstract
|
Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Gnanakumar Visvanathan
(George Mason University - Accounting Program)
Wei Yu
(University of Tennessee)
|
2012 February
Abstract
|
Auditors and the Post-2002 Litigation Environment
Ross D. Fuerman
(Suffolk University - Department of Accounting)
|
2012 February
Abstract
|
Why Won't You Forgive Me? The Dynamics of Borrower Reputation Following Financial Misreporting
Sudheer Chava
(Georgia Institute of Technology - College of Management)
Kershen Huang
(Bentley University)
Shane A. Johnson
(Texas A&M University - Department of Finance)
|
2012 February
Abstract
|
Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Gnanakumar Visvanathan
(George Mason University - Accounting Program)
Wei Yu
(University of Tennessee - Department of Accounting and Information Management)
|
2012 January
Abstract
|
Investments in Tax Planning, Tax Avoidance and the New Economy Business Model
Thomas C. Omer
(Texas A&M University)
Connie D. Weaver
(Texas A&M University)
Jaron H. Wilde
(Texas A&M University)
|
2012 January
Abstract
|
The Sarbanes-Oxley Act and Corporate Investment: New Evidence from a Natural Experiment*
Ana Albuquerque
(Boston University)
Julia L. Zhu
(Boston University)
|
2012 January
Abstract
|
Investments in Tax Planning, Tax Avoidance and the New Economy Business Model
Thomas C. Omer
(Texas A&M University)
Connie D. Weaver
(Texas A&M University)
Jaron H. Wilde
(Texas A&M University)
|
2012 January
Abstract
|
Read All About It: Do Auditors Respond to Press Visibility?
Michael W. Penn, Jr.1
(Pennsylvania State University)
|
2012 January
Abstract
|
Audit Quality and Internal Control Weakness: Evidence from SOX 404 Disclosures
Yangyang Chen
(Monash University - Department of Accounting and Finance)
Ferdinand A. Gul
(Monash University Sunway Campus)
Cameron Truong
(Monash University)
Madhu Veeraraghavan
(Monash University - Department of Accounting and Finance and Corporate Finance Cluster)
|
2012 January
Abstract
|
Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?
Jong-Hag Choi
(Seoul National University - College of Business Administration)
Jeong-Bon Kim V
City University of Hong Kong)
Aini Qiu
(Citigroup Japan Inc.)
Yoonseok Zang
(Singapore Management University)
|
2012 January
Abstract
|
The Audit Committee: Management Watchdog or Personal Friend of the CEO?
Liesbeth Bruynseels
(Tilburg University - Center and Faculty of Economics and Business Administration)
Eddy Cardinaels
(Tilburg University - Center and Faculty of Economics and Business Administration)
|
2012 January
Abstract
|
Asleep at the Wheel (Again)? Bank Audits During the Financial Crisis
Rajib Doogar
(University of Illinois at Urbana-Champaign - Department of Accountancy)
Stephen Rowe
(University of Illinois)
Padmakumar Sivadasan
(University of Illinois at Urbana-Champaign)
|
Company
