Mike Wilkins

Larry D. Horner/KPMG Professor
Ph.D. Program Director
Primary office:
Capitol Federal Hall
Room 4185
University of Kansas


Academic Area


Current Activities

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


  • 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.

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