Susan Scholz


Susan Scholz
  • Executive Associate Dean
  • Stanley P. Porter Professor
  • School of Business administration
  • Dean's Office
  • Accounting academic area

Contact Info

Capitol Federal Hall, Room 2112
Lawrence

Education

Ph.D. in Business Administration, University of Southern California
B.A. in Accounting, University of Utah
Magna Cum Laude

Research

Research interests:

  • Financial Restatements
  • Market for audit services

Teaching

Teaching interests:

  • 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.