Mike Wilkins

Professor
Ph.D. Program Director
Primary office:
785-864-5095
Capitol Federal Hall
Room 4174
University of Kansas


Summary

Academic Area

Accounting

Current Activities

  • Editor, The Accounting Review
  • Editorial Board Member, Auditing: A Journal of Practice & Theory
  • Editorial Board Member, Accounting Horizons

Education

  • Ph.D. in Accounting, University of Arizona
  • M.S. in Accounting, University of Kentucky
  • B.B.A. in Finance, University of Kentucky

Selected Publications

Fields, L. P., Gupta, M. Wilkins, M. & Zhang, S. (2018). Refinancing Pressure and Earnings Management: Evidence from Changes in Short-term Debt and Discretionary Accruals. Finance Research Letters, 25, 62-68.

Wilkins, M. Newton, N. Persellin, J. & Wang, D. (2016). Internal Control Opinion Shopping and Audit Market Competition. The Accounting Review, 91(2), 603-623.

Wilkins, M. Persellin, J. & Shaub, M. (2014). Arachnophobia: A Case on Impairment and Accounting Ethics. Issues in Accounting Education Teaching Notes, 29(4), 25-33.

Wilkins, M. Myers, L. & Schmidt, J. (2014). An Investigation of Recent Changes in Going Concern Reporting Decisions among Big N and Non-Big N Auditors. Review of Quantitative Finance and Accounting, 43(1), 155-172.

Wilkins, M. Newton, N. & Wang, D. (2013). Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements. Auditing: A Journal of Practice and Theory, 32(3), 31-67.

Wilkins, M. & Schmidt, J. (2013). Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures. Auditing: A Journal of Practice and Theory, 32(1), 221-243.

Wilkins, M. Dhaliwal, D. Hogan, C. & Trezevant, R. (2011). Internal Control Disclosures, Monitoring, and the Cost of Debt. The Accounting Review, 86(4), 1131-1156.

Wilkins, M. & Hogan, C. (2008). Evidence on the Audit Risk Model: Do Auditors Increase Effort in the Presence of Internal Control Deficiencies? Contemporary Accounting Research, 25(1), 219-242.

Wilkins, M. Kohlbeck, M. Mayhew, B. & Murphy, P. (2008). Competition for Andersen’s Clients. Contemporary Accounting Research, 25(4), 1099-1136.

Wilkins, M. & Wang, K. (2007). The Impact of Audit Firm Industry Differentiation on IPO Underpricing. The Pacific Accounting Review, 19(2), 153-164.

Wilkins, M. Berry, T. & Fields, L. P. (2006). The Interaction Among Multiple Governance Mechanisms at Young, Newly Public Firms. Journal of Corporate Finance, 12, 449-466.

Wilkins, M. Desai, H. & Hogan, C. (2006). The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover. The Accounting Review, 81(1), 83-112.

Wilkins, M. Mayhew, B. & Fargher, N. (2005). The Pricing of Assurance Services in Secondary Equity Offerings. Journal of Accounting, Auditing and Finance, 20, 187-208.

Wilkins, M. Fields, L. P., & Fraser, D. (2004). An Investigation of the Pricing of Audit Services for Financial Institutions. Journal of Accounting and Public Policy, 23, 53-77.

Wilkins, M. & Mayhew, B. (2003). Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public. Auditing: A Journal of Practice and Theory, 22(2), 33-52.

Wilkins, M. Fargher, N. & Holder-Webb, L. (2001). Initial Debt Covenant Violations and Changes in Firm Risk. Journal of Business Finance and Accounting, 28(3 & 4), 465-480.

Wilkins, M. & Loudder, M. (2000). Articulation in Cash Flow Statements: A Resource for Financial Accounting Courses. Journal of Accounting Education, 18(2), 115-126.

Wilkins, M. Porter, T. Swanson, E. & Holder-Webb, L. (2000). Corporate Disclosure of the Decision to Change the Fiscal Year-end. Research in Accounting Regulation, 14, 81-100.

Wilkins, M. Fargher, N. & Fields, L. P. (2000). The Impact on IPO Assurance Fees of Commercial Bank Entry Into the Equity Underwriting Market. Auditing: A Journal of Practice and Theory, 19 supplement, 23-35.

Wilkins, M. Dhaliwal, D. & Trezevant, R. (2000). Tests of a Deferred Tax Explanation of the Negative Association Between the LIFO Reserve and Firm Value. Contemporary Accounting Research, 17(1), 41-59.

Wilkins, M. & Holder-Webb, L. (2000). The Incremental Information Content of SAS 59 Going Concern Opinions. Journal of Accounting Research, 38(1), 209-219.

Wilkins, M. Fields, L. P., & Mais, E. (1999). The Importance of Call Delays and Cash Flow Positions in Evaluating the Information Content of Convertible Preferred Stock Calls. Journal of Accounting, Auditing and Finance, 14, 163-183.

Wilkins, M. Swanson, E. & Loudder, M. (1998). Market Valuation of Goodwill and Other Intangible Assets: The United States as a Laboratory Market for IASC E60 and E61. Advances in International Accounting, 11, 117-132.

Wilkins, M. Fargher, N. & Gorman, L. (1998). Timely Industry Information as an Assurance Service: Evidence on the Information Content of the Book-to-Bill Ratio. Auditing: A Journal of Practice and Theory, 17 supplement, 109-123.

Wilkins, M. & Fargher, N. (1998). Evidence on Risk Changes Around Audit Qualification and Qualification Withdrawal Announcements. Journal of Business Finance and Accounting, 25(7 & 8), 829-847.

Wilkins, M. (1997). Technical Default, Auditors’ Decisions and Future Financial Distress. Accounting Horizons, 11(4), 40-48.

Wilkins, M. & Fields, L. P. (1996). An Empirical Investigation of Stock Dividends-in-Kind. The Journal of Financial Research, 19, 105-119.

Wilkins, M. Dhaliwal, D. Trezevant, R. & Ross, M. (1996). Equity Valuation Models: The Relative Performance of Financial Statement-Based and Beta-Based Proxies for Equity Risk. The Journal of Financial Statement Analysis, 1, 31-42.

Wilkins, M. & Fields, L. P. (1991). The Information Content of Withdrawn Audit Qualifications: New Evidence on the Value of Subject-To Opinions. Auditing: A Journal of Practice & Theory, 10(2), 62-69.


GIVE
The school and accounting program are accredited by AACSB International, The Association to Advance Collegiate Schools of Business
Our Finance Scholars travel to Wall Street every year
Students in Applied Portfolio Management class manage a fund valued at $1 million
Business students get hands-on experience valuing and analyzing investments
Top 20 undergraduate accounting program —Bloomberg Businessweek
One of 34 U.S. public institutions in the prestigious Association of American Universities
44 nationally ranked graduate programs.
—U.S. News & World Report
Top 50 nationwide for size of library collection.
—ALA
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