- Executive Associate Dean
- Stanley P. Porter Professor
- School of Business administration
- Dean's Office
- Accounting academic area
Capitol Federal Hall, Room 2112
Ph.D. in Business Administration, University of Southern California
B.A. in Accounting, University of Utah
Magna Cum Laude
Magna Cum Laude
- Financial Restatements
- Market for audit services
- Financial accounting
- Financial statement analysis
Selected Publications —
Masli, A., Porter, C., & Scholz, S. (2018). Determinants of Auditor Going Concern Reporting in the Banking Industry [Journal Articles]. Auditing Journal of Practice and Theory, 37(4), 187–205.
Haislip, J. Z., Myers, L. A., Scholz, S., & Seidel, T. A. (2017). The Consequences of Audit-Related Earnings Revisions [Journal Articles]. Contemporary Accounting Research, 34(4), 1880–1914.
Drake, M. S., Myers, L. A., Scholz, S., & Sharp, N. Y. (2015). Short Selling Around Accounting Restatements: When Do Bears Pounce? [Journal Articles]. Journal of Accounting, Auditing, and Finance, 30(2), 218–245.
Scholz, S. (2014). Financial Restatement Trends in the United States: 2003-2012 [Other]. In Commissioned and published by the Center for Audit Quality.
Huang, Y., & Scholz, S. (2012). Evidence on the Association between Financial Statement Restatements and Auditor Resignations [Journal Articles]. Accounting Horizons, 26(3), 439–464.
Carcello, J. V., Neal, T. L., Palmrose, Z.-V., & Scholz, S. (2011). CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements [Journal Articles]. Contemporary Accounting Research, 28(2), 396–430.
Ettredge, M. L., Scholz, S., Smith, K. R., & Sun, L. (2010). How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports [Journal Articles]. Journal of Business Finance and Accounting, 37(3 & 4), 332–355.
Scholz, S. (2008). The Changing Nature and Consequences of Public Company Financial Restatements: 1997-2006 [Other]. U.S. Department of the Treasury. http://www.imanet.org/pdf/USTR.PDF
Kinney, W., Jr, Palmrose, Z.-V., & Scholz, S. W. (2004). Auditor Independence and Non-audit Services: Is the Government Right? [Journal Articles]. Journal of Accounting Research, 42(3), 561–588.
Palmrose, Z.-V., Richardson, V. J., & Scholz, S. (2004). Determinants of Market Reactions to Restatement Announcements [Journal Articles]. Journal of Accounting and Economics, 37(1), 59–89.
Palmrose, Z.-V., & Scholz, S. W. (2004). The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements [Journal Articles]. Contemporary Accounting Research, 21(1), 139–180.