Accounting faculty publications

Overview

2022 and forthcoming

Beck, M. J., A. Nicoletti and S. Stuber, 2022. "The Role of Audit Firms in Spreading Depositor Contagion," The Accounting Review, 97 (4) 51-73.

Beck, M. J., M. Glendening and C. Hogan, 2022. "Financial Statement Disaggregation, Materiality, and Auditor Effort," AUDITING: A Journal of Practice & Theory, 41 (2): 27-55.

B. Johnson, M. Geiger, K.L. Jones, A. Kumas. (2022) "Information Leakage Around SEC Comment Letters," Management Science, forthcoming.

Gunn, L., C. Li, L. Lin, and S. Zhou. 2022. "Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated vs. Non-integrated Audits," forthcoming at The Accounting Review.

Fan, Y., J. Gunn, C. Li, and J. Shao. 2022.  "Financial reporting quality and auditor dismissal decisions at companies with common directors and common auditors." forthcoming at Contemporary Accounting Research.

Abdel-Rahim, H., Kuang, X., & Lill, J. (2022). "Remote Work and Budgetary Reporting." G. Strategic Finance, 103(8), 50-56.

Chan, E., and J. Lill. 2022. "The Effects of Explicit Versus Implicit Targets on Worker Performance, Reciprocity, and Trust, and the Role of Peer Benchmarking." Journal of Management Accounting Research. Forthcoming.

Klaus, J.P., Kim, K. Masli, A. Guerra, K., and Kappelman, L. 2022. Prioritizing IT Management Issues and Business Performance" Journal of Information Systems Forthcoming.

Guo, F., Masli, A., Xu, Y., and Zhang, J. 2022. Corporate Innovation and the Auditor's Assessment of Going Concern Opinions. Accounting Horizons Forthcoming.

K. Bochkay, S. Markov, M. Subasi, E. Weisbrod. (2022) "The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings," Journal of Accounting Research, forthcoming.

Wilkins, M., Christensen, B., and Newton, N., Evidence on the PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience. Auditing: A Journal of Practice and Theory.  Forthcoming. 

Wilkins, M., A. Bakke, and T. Kubick. “Deferred Tax Valuation Allowances and Auditors’ Going Concern Evaluations”, forthcoming at Auditing: A Journal of Practice and Theory. Forthcoming.

Mendoza, K. and A. Winn. 2022. Improving performance on low-level audit tasks: The interactive effect of regulatory fit and professional identity. The Accounting Review, forthcoming.

2021

Bronson, S. N., A. Masli, and J. H. Schroeder. (2021). Releasing earnings when the audit is less complete: Implications for audit quality and the auditor/client relationship. Accounting Horizons, 35(2), 27-55.

Ettredge, Michael,Chan Li, Qian Wang, and Yang Xu. “Executive Director Financial Expertise and IPO Performance”. Accounting Horizons. 35(1): 47-64.

Brazel, J.F., T.D. Carpenter; K.L. Jones, J. M. Thayer (2021) Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency. Journal of Forensic Accounting Research– Vol. 6, No. 1 pp. 1-32.

B. Johnson, M. Geiger, K.L. Jones, A. Kumas. (2021) Information Leakage Around SEC Comment Letters. Forthcoming, Management Science.

Feng, M., C., Li, K. Raghunandan, and L. Sun. 2021. Restating Internal Control Reports following Financial Statement Restatements: Determinants and Consequences, forthcoming at Contemporary Accounting Research.

Docimo, W., J. Gunn, C. Li, and P. Michas. 2021. Foreign Component Auditor Usage and Audit Quality, Contemporary Accounting Research 38(4): 3113-3145.

Shackell, M., J. C. Bol, and J. B. Lill, (2021). Reversing the Ratchet Effect. Strategic Finance, 102(9), 46-53.

Khurana, Inder K., Nathan G. Lundstrom, and K. K. Raman. "PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors." Contemporary Accounting Research 38.1 (2021): 376-411.

Christensen, B. E., Lundstrom, N. G., & Newton, N. J. (2021). Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure? PCAOB Inspection Findings And Audit Firms' Litigation Exposure. The Accounting Review.

Park, Min, Iselin, & Van Buskirk (2021). Seemingly Inconsistent Analysyst Revisions. Journal of Accounting and Economics. Volume 71, Issue 1, February 2021.  

Park, Min, Hamm, & Jung,. Corporate Venture Capital, Disclosure, and Financial Reporting. Corporate Governance: An International Review. Forthcoming. 

Wilkins, M., Guo, F., Lin, C., & Masli, A. (2021). Auditor Responses to Shareholder Activism. Contemporary Accounting Research, 38(1), 63-95.

Wilkins, M., Hansen, J., Lisic, L., & Seidel, T. (2021). Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior. The Accounting Review, 96(4), 289-314.

Wilkins, M., Christensen, B., & Newton, N. (2021). Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort. Contemporary Accounting Research, 38(2), 942-973.

Wilkins, M., Christensen, B., & Newton, N. (2021). How Do Team Workloads and Team Staffing Affect the Audit? Archival Evidence from U.S. Audits. Accounting, Organizations, & Society, 92, 1-20.

Wilkins, M., R. Dunn and N. Lundstrom, The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing. Contemporary Accounting Research. Vol. 38, No. 4 (Wintoer 2021): 2871-2917.

Wilkins, M., E. Condie, K. Obermire, and T. Seidel. The Effect of Prior Audit Experience on CFO Financial Reporting Aggressiveness”  Auditing: A Journal of Practice and Theory. Vol. 40, No. 4 (November 2021): 99-121.

Winn, A. M. (2021). The Joint Effects of Partner Rotation and PCAOB Inspections on Audit Effort. Auditing: A Journal of Practice & Theory 40(3): 155 – 174. 

2020

Ettredge, Michael, Juan Mao and Mary Stone. “Group Audits: Are Audit Quality and Price Associated with the Lead Auditor’s Decision to Accept Responsibility?” Journal of Accounting and Public Policy. 39 (2020): 1-25.

Ettredge, Michael, Matt Sherwood and Lili Sun. “Metro Area Office-Client Balance and Audit Market Outcomes”. Auditing: A Journal of Practice & Theory. (2020): 113-141. 

Reid, L., Carcello, J., Li, C., & Neal, T. (in press). Impact of Auditor Report Changes on Financial Reporting Quality and Costs: Evidence from the United Kingdom. Contemporary Accounting Research.

Chen, X, M. Feng, and C. Li. 2020. Family Entrenchment and Internal Control: Evidence from S&P 1500 Firms. Review of Accounting Studies. 25: 246-278.

Li, C., Cunningham, L., Stein, S., & Wright, N. (in press). What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses. The Accounting Review.

Lill, J. (2020). When the Boss is Far Away and There is Shared Pay: The Effect of Monitoring Distance and Compensation Interdependence on Performance Misreporting. Accounting, Organizations and Society. 86, 101143.

Chen, C., Lill, J., & Vance, T. (2020). Management Control System Design and Employees' Autonomous Motivation. Journal of Management Accounting Research.32(3), 71-91.

Bucaro, T., Jackson, K., & Lill, J. (2020). The Influence of CSR Measures on Investors’ Judgments when Integrated in a Financial Report versus Presented in a Separate Report. Contemporary Accounting Research, 37(2), 642-664.

Edelson, R., & Whisenant, S. (in press). A method for unlocking potential information in big data. The Journal of Forensic Accounting Research, forthcoming.

M. Wilkins, J. Hansen, L. Lisic, and T. Seidel,, Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior, The Accounting Review, forthcoming.

M. Wilkins, F. Guo, C. Lin, and A. Masli, Auditor Responses to Shareholder Activism, Contemporary Accounting Research, forthcoming.

M. Wilkins, B. Christensen and N. Newton, Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort, Contemporary Accounting Research, forthcoming.

Demek, K. C., Kaplan, S. E., & Winn, A. M. (2020). Who Really Performs the Audit? Examining the Effects of Voluntary Disclosure of the Use of Other Auditors on Investors’ Perceptions of Audit Quality. Auditing: A Journal of Practice & Theory, 39(1), 1-19.

Brown, T., Grant, S. M., & Winn, A. M. (2020). The Effect of Mobile Device Use and Headline Focus on Investor Judgments. Accounting, Organizations and Society, 83.

2019

Beck, M. J., J. Gunn and N. Hallman, (2019). The geographic decentralization of audit firms and audit quality. Journal of Accounting and Economics.

Cunningham, L, C. Li, S. Stein, and N. Wright. 2019. What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses. The Accounting Review 94(5): 139-163.

Reid, L., J. Carcello, C. Li and T. Neal. 2019. Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom. Contemporary Accounting Research 36(3): 1501-1539.

Li, C., K. Raman, L. Sun, and D. Wu. 2019. The SOX 404 Control Audit and the Effectiveness of Additional Audit Effort in Lowering the Risk of Financial Misstatements. 54: 981-1009. Review of Quantitative Finance and Accounting.

Abernathy, J., Guo, F., Kubick, T., & Masli, A. (in press). Financial Statement Footnote Readability and Corporate Audit Outcomes. Auditing: Journal of Practice and Theory, Forthcoming.

Abernathy, J., Kubick, T., & Masli, A. (2019). The Effect of General Counsel Prominence on the Pricing of Audit Services. Journal of Accounting and Public Policy, 38(1), 1-14.

Weisbrod, E. 2019. Stockholders' Unrealized Returns and the Market Reaction to Financial Disclosures. The Journal of Finance, 74: 899-942.

Bianchi, P., D. Falsetta, M. Minutti-Meza, and E. Weisbrod, 2019. Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime. Journal of the American Taxation Association, 41(1): 31-58.

Caylor, M., & Whisenant, S. (2019). Depreciation Method Choice and Future Operating Performance. International Journal of Accounting and Financial Reporting, 9(1), 89-121.

Whisenant, S. (2019). An Analysis of Accounting Quality Using Reformulated Financial Statements. Strategies in Accounting and Management, 1(2), 1-2.

M. Wilkins, J. Persellin, J. Schmidt, and S. Vandervelde, (December 2019) Auditor Perceptions of Audit Quality, and Job Satisfaction. Accounting Horizons. Vol. 33, No. 4, 95-117.

M. Wilkins, B. Lawson, G. Martin, and L. Muriel. (November 2019), How Do Auditors Respond to FCPA Risk? A Journal of Practice and Theory. Vol. 38, No. 4, 177-200.

2018

Beck, M. J., Francis, J. R., & Gunn, J. (2018). Public company audits and city-specific labor characteristics. Contemporary Accounting Research, 35(1), 394-433.

Ettredge, M., Guo, J., & Li, Y. (2018). Trade Secrets and Cybersecurity Breaches. Journal of Accounting and Public Policy, 37(6), 564-585.

Ettredge, M., Sherwood, M., & Sun, L. (2018). Effects of SOX 404(b) Implementation on Audit Fees by SEC Filer Size Category. Journal of Accounting and Public Policy, 21-38.

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

Abernathy, J., Kubick, T., & Masli, A. (2018). Evidence on the Relation between Managerial Ability and Financial Reporting Timeliness. International Journal of Auditing, (22(2), 185-196.

Kubick, T., Masli, A., & Guo, F. (2018). The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms. Accounting Horizons, 3732(1), 65-85.

Christensen, D., Jones, K., & Kenchington, D. (2018). Gambling Attitudes and Financial Misreporting. Contemporary Accounting Research. Vol. 35, 3, 1229-1261.

Abernathy, J., Kubick, T., & Masli, A. (2018). Managerial Ability, Audit Report Lag, and the Timeliness of Financial Reporting. International Journal of Auditing. Vol. 22, 2. 185-196.

Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2018). The Value to Management of Using the Internal Audit Function as a Management Training Ground. Accounting Horizons, 32(2), 121-140.

Goldie, B., Li, L., & Masli, A. (2018). Do Mutual Fund Investors Care about Auditor Quality? Contemporary Accounting Research, 35(3), 1505-1532.

Masli, A., Porter, C., & Scholz, S. (2018). Determinants of Auditor Going Concern Reporting in the Banking Industry. Auditing: Journal of Practice and Theory, 37(4), 187-205.

Du, L., Masli, A., & Meschke, F. (2018). Credit Default Swaps on Corporate Debt and the Pricing of Audit Services. Auditing: A Journal of Practice and Theory, 37(3), 117-144.

Akbas, F., S. Markov, M. Subasi, and E. Weisbrod, 2018. Determinants and Consequences of Information Processing Delay: Evidence from Thomson Reuters' Institutional Brokers Estimate System. Journal of Financial Economics, 127: 366-388.

2017

Bronson, S. N., Ghosh, A., & Hogan, C. (2017). Audit Fee Differential, Audit Effort and Litigation Risk: An Examination of ADR Firms. Contemporary Accounting Research, 34(1), 83-117.

Ettredge, Michael, Elizabeth Fuerherm, Jason Guo, and Chan Li. “Client Pressure and Auditor Independence: Evidence from the “Great Recession” of 2007-2009,” Journal of Accounting and Public Policy 36 (2017): 262- 283.

Li, D., Sun, L., & Ettredge, M. (2017). Auditor Selection Following Auditor Turnover: Do Peers’ Choices Matter? Accounting, Organizations and Society, 57, 53-87.

Lambert, T., Jones, K., Brazel, J., & Showalter, S. (2017). Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings. Accounting, Organizations and Society, 58, 50-66.

Fan, Y., Li, C., & Raghunandan, K. (2017). Is SOX 404 (a) Management internal control reporting an effective alternative to SOX 404 (b) internal control audits? Auditing: A Journal of Practice & Theory, 36(3), 71-89.

Fan. Y., C. Li, and K. Raghunandan. (2017). Does Section 404 Management Internal Control Reporting Effective? Auditing: A Journal of Practice & Theory 36(3): 71-89.

Li, C., K. Raman, L. Sun, and D. Wu. (2017). The Effect of Ambiguity in an Auditing Standard on Auditor Independence: Evidence from Nonaudit Fees and SOX 404 Opinions. Journal of Contemporary Accounting and Economics. 13(1): 37-51

Huang, M., Masli, A., & Meschke, F., Guthrie, J. (. (2017). Clients' Workplace Environment and Corporate Audits. Auditing Journal of Practice and Theory, 36(4), 89-113.

Haislip, J. Z., Myers, L. A., Scholz, S., & Seidel, T. A. (2017) The Consequences of Audit-Related Earnings Revisions, Contemporary Accounting Research. Vol. 34(4), pp. 1880-1914.

Desai, R., Desai, V., Libby, T., & Srivastava, R. P. (2017). External Auditors’ Evaluation of the Internal Audit Function: An Empirical Investigation. International Journal of Accounting Information Systems, 24, 1-14.

Mock, T. J., Srivastava, R. P., & Wright, A. (2017). Fraud Risk Assessment Using the Fraud Risk Model as a Decision Aid. Journal of Emerging Technologies in Accounting, 14(1).

Desai, V., J. W. Kim, R. P. Srivastava and R. Desai. 2017. Using Search Engine Technology to Examine Relationship between Going Concern Opinion and Its Financial Distress Metrics. Journal of Emerging Technologies in Accounting, 14(2), 17-28.

2016

Ettredge, M. L., Huang, Y., & Zhang, W. (2016). Conservative Reporting and Securities Class Action Lawsuits. Accounting Horizons, 30(1), 93-118.

Ettredge, M., L., Huang, Y., & Zhang, W. (2016). “Conservative Reporting and Securities Class Action Lawsuits.” Accounting Horizons, 30(1), 93-118.

Mao, J., & Ettredge, M. (2016). SOX 302 Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms. Abacus: A Journal of Accounting, Finance and Business Studies, 52(3), 441-472.

Ford, A., & Waldron, N. (2016). Shooting wild hogs counts toward a lawyer’s material participation in a farming activity. Journal of Accountancy. April: 82

Cao, J., Kubick, T., & Masli, A. (2016). Do Corporate Payouts Signal Going-Concern Risk for Auditors? Evidence from Audit Reports for Companies in Financial Distress. Review of Quantitative Finance and Accounting, 1-33.

Kubick, T. R., & Masli, A. (2016). Firm-level tournament incentives and corporate tax aggressiveness. Journal of Accounting and Public Policy, 35(1), 66-83.

Abernathy, J. L., Kubick, T. R., & Masli, A. (2016). “General Counsel Prominence and Corporate Tax Policy.” Journal of the American Taxation Association, 38(1), 39-56.

Haislip, J. Z., Masli, A., Richardson, V. J., & Sanchez, J. M. (2016). Repairing organizational legitimacy following information technology (IT) material weaknesses: Executive turnover, IT expertise, and IT system upgrades. Journal of Information Systems, 30(1), 41-70.

Masli, A., Richardson, V., Watson, M., & Zmud, R. (2016). Senior Executives’ IT Management Responsibilities: Serious IT-Related Deficiencies and CEO/CFO Turnover. MIS Quarterly, 40(3), 687-708.

Tang, F, T. J. Hess, J. S. Valacich, and J. T. Sweeney. 2014. The Effects of Visualization and Interactivity on Calibration in Financial Decision-Making. Behavioral Research in Accounting. Spring, Vol. 26, No. 1, pp. 25-58.

Nehmer, R., & Srivastava, R. P. (2016). Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Conceptual Framework. International Journal of Intelligent Information Technologies, 12(3), 1-19.

Srivastava, R. P. (2016). Textual Analysis and Business Intelligence in Big Data Environment: Search Engine versus XBRL. Indian Accounting Review, 20(1), 1-20.

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

2015

Boland, C., Bronson, S. N., & Hogan, C. (2015). Accelerated Filing Deadlines, Internal Controls and Financial Statement Quality: The Case of Originating Misstatements. Accounting Horizons, 29(3), 551- 575

Ettredge, M., & Wang, Q. (2015). Discretionary Allocation of Corporate Income to Segments. Research in Accounting Regulation, 27, 1-13.

Ettredge, Michael, Yang Xu and Han Yi. (2015). “Fair Value Measurements, Industry Expertise, and Audit Fees: Evidence from the Banking Industry,” Auditing: A Journal of Practice & Theory. 33(3). 33-58.

Brazel, J. F., Jones, K. L., Thayer, J., & Warne, R. C. (2015). Understanding Investor Perceptions of Financial Statement Fraud and their Use of Red Flags: Evidence from the Field. Review of Accounting Studies, 20(4), 1373 1406.

Feng, M., C. Li, S. McVay, and H. Skaife. (2015). Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management. The Accounting Review, 90(2): 529- 557.

Li, C., K. Raman, L. Sun, and D. Wu. (2015). The SOX 404 Internal Control Audit: Key Regulatory Event. Research in Accounting Regulation, 27(2): 160-164.

Lill, J and Jasmijn Bol. (2015). “Performance Target Revisions in Incentive Contracts: Do Information and Trust Reduce Ratcheting and the Ratchet Effect?” The Accounting Review. 90 (5) 1755-1778.

Drake, M. S., Myers, L. A., Scholz, S., & Sharp, N. Y. (2015). Short Selling Around Accounting Restatements: When Do Bears Pounce? Journal of Accounting, Auditing, and Finance, 30(2), 218-245.

Lee, W. E., & Sweeney, J. T. (2015). Use of Discretionary Environmental Accounting Narratives to Influence Stakeholders: The Case of Jurors' Award Assessments. Journal of Business Ethics, 129(3), 673-688.