Accounting faculty publications

Overview

2023 and forthcoming

Brazel, J. F., Carpenter, T., Gimbar, C., Jenkins, G., & Jones, K. L. (in press). Recent research on the identification, assessment, and response to fraud risks: Implications for audit practice and topics for future research. Accounting Horizons. 

Aier, J. K., Jones, K. L., Lian, Q., & Schroeder, J. (in press). An examination of the auditor-client dynamic during the terminal year of the relationship. Accounting Horizons.

Arikan, M., Kara, M. C., Masli, A., & Xi, Y. (2023). Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States. Journal of Accounting & Economics, 75 (2–3): 101552.

Beardsley, E. L., Kara, M. C., & Weaver, C. D. (in press). Managers’ stock price incentives and earnings management using tax expense. Journal of the American Taxation Association.

Kara, M. C., Mayberry, M. A., & Rane, S. G. (2023). Equity incentives and conforming tax avoidance. Contemporary Accounting Research, 40 (3): 1909–1936.

Imdieke, A., Li, C., & Zhou, S. (2023). Does the presence of an internal control audit affect firm operational efficiency? Contemporary Accounting Research,40 (2): 952–980.

Chen, C.X., Lill, J. B., & Lucianetti, L. (in press). Performance measurement system diversity and product innovation: Evidence from longitudinal survey data. Accounting, Organizations & Society.

Chan, E. W., Lill, J. B., & Maas, V. (2023). Promote internally or hire externally? The role of trust, reciprocity, and performance measurement precision. Journal of Accounting Research, 61 (2): 493–530.

Chan, E. W. & Lill, J. B. (2023). The effects of explicit versus implicit targets on worker performance, reciprocity, and trust, and the role of peer benchmarking. Journal of Management Accounting Research, 35 (1): 69–91.

Abernathy, J., Klaus, J., Le, L., & Masli, A. (2023). Does greater access to employees with information technology capability improve financial reporting quality? Contemporary Accounting Research,40 (3): 2071–2015.

Eulerich, M., Masli, A., Pickerd, J., & Wood, D. (2023). The impact of audit technology on audit task outcomes: Evidence for technology-based audit techniques. Contemporary Accounting Research,40 (3): 981–1012.

Guo, F., Li, Y., Maruping, L., & Masli, A. (2023). Complementarity between investment in information technology (IT) and IT human resources: Implications for different types of firm innovation. Information Systems Research,34 (3): 1259–1275.

Easton, Peter D, Kapons, Martin M., Monahan, Steven J.,  Schütt, Harm H., Weisbrod, Eric H. (in press). Forecasting Earnings Using k-Nearest Neighbors. The Accounting Review. 

Bakke, A., Kubick, T., & Wilkins, M. (2023). Deferred tax valuation allowances and auditors’ going concern evaluations. Auditing: A Journal of Practice & Theory, 42 (1) 1–26.

Horne, E., S. Loftus, S. McCoy, and A. Winn. (in press). Attracting the next generation of accountants: The joint impact of sustainability emphasis and social value orientation on accounting career perceptions. Auditing: A Journal of Practice & Theory 1-19.

2022

Beck, M. J., Glendening, M., & Hogan, C. (2022). Financial statement disaggregation, materiality, and auditor effort. Auditing: A Journal of Practice & Theory, 41 (2): 27–55.

Beck, M. J., Nicoletti, A., & Stuber, S. (2022). The role of audit firms in spreading depositor contagion. The Accounting Review, 97 (4): 51–73.

Johnson, B., Geiger, M., Jones, K. L., & Kumas, A. (2022). Information leakage around SEC comment letters. Management Science, 68 (11): 7793–8514.

Fan, Y., Gunn, J., Li, C., & Shao, J. (2022).  Financial reporting quality and auditor dismissal decisions at companies with common directors and common auditors. Contemporary Accounting Research,39 (3): 1871–1904.

Feng, M., Li, C., Raghunandan, K., & Sun, L. (2022). Restating internal control reports following financial statement restatements: Determinants and consequences. Contemporary Accounting Research,39 (1): 117–156.

Gunn, L., Li, C., Lin, L., & Zhou, S. (2022). Is it better to kill two birds with one stone? Internal control audit quality and audit costs for integrated vs. non-integrated audits. The Accounting Review,98 (1): 251–283.

Abdel-Rahim, H., Kuang, X., & Lill, J. B. (2022). Remote work and budgetary reporting. Strategic Finance, 103 (8): 50–56.

Klaus, J. P., Kim, K. Masli, A. Guerra, K., & Kappelman, L. (2022). Prioritizing IT management issues and business performance. Journal of Information Systems, 36 (2): 83–99.

Guo, F., Masli, A., Xu, Y., & Zhang, J. (2022). Corporate innovation and the auditor's assessment of going concern opinions. Accounting Horizons, 36 (4): 27–45.

Bochkay, K., Markov, S., Subasi, M., & Weisbrod, E. (2022). The roles of data providers and analysts in the production, dissemination, and pricing of street earnings. Journal of Accounting Research, 60 (5): 1695–1740.

Christensen, B. E., Newton, N. J., & Wilkins, M. (2022). The PCAOB inspection process: A client-level analysis of a large firm's experience. Auditing: A Journal of Practice & Theory, 41 (4): 33–56. 

Mendoza, K. & Winn, A. (2022). Improving performance on low-level audit tasks: The interactive effect of regulatory fit and professional identity. The Accounting Review. 97 (7): 379–400.

2021

Bronson, S. N., Masli, A., & Schroeder, J. H. (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, M., Li, C., Wang, Q., & Xu, Y. (2021). Executive director financial expertise and IPO performance. Accounting Horizons, 35 (1): 47–64.

Brazel, J. F., Carpenter, T. D., Jones, K. L., & Thayer, J. M. (2021). Nonfinancial measures and fraud risk: Evaluating investors’ reactions to greater transparency. Journal of Forensic Accounting Research, 6 (1): 1–32.

Docimo, W., Gunn, J., Li, C., & Michas, P. (2021). Foreign component auditor usage and audit quality. Contemporary Accounting Research 38 (4): 3113–3145.

Shackell, M., Bol, J. C., & Lill, J. B., (2021). Reversing the ratchet effect. Strategic Finance, 102 (9): 46–53.

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, 96 (3): 191–219.

Khurana, I. K., Lundstrom, N. G., & Raman, K. K. (2021). PCAOB inspections and the differential audit quality effect for Big 4 and non–Big 4 US auditors. Contemporary Accounting Research, 38 (1): 376–411.

Ali, S., Green, P., Robb, A., & Masli, A. (2021). Governing IT investment: A contingency perspective on organization’s IT investment goals. Australian Journal of Management, 47 (1): 3–23.

Guo, F., Lin, C., Masli, A., & Wilkins, M. S. (2021). Auditor responses to shareholder activism. Contemporary Accounting Research, 38 (1): 63–95.

Suh, I., Masli, A., & Sweeney, J. (2021). Do management training grounds reduce internal auditor objectivity and external auditor reliance? The influence of family firms. Journal of Business Ethics, 173: 205–227.

Hamm, S. J. W., Jung, M. J., & Park, M. (2021). Corporate venture capital, disclosure, and financial reporting. Corporate Governance: An International Review, 29 (6): 541–566. 

Iselin, M., Park, M., & Van Buskirk, A. (2021). Seemingly inconsistent analyst revisions. Journal of Accounting & Economics,71 (1): 101339.  

Christensen, B. E., Newton, N. J., & Wilkins, M. S. (2021). Archival evidence on the audit process: Determinants and consequences of interim effort. Contemporary Accounting Research, 38 (2): 942–973.

Christensen, B. E., Newton, N. J., & Wilkins, M. S. (2021). How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits. Accounting, Organizations, & Society, 92: 101225.

Hansen, J. C., Lisic, L. L., Seidel, T. A.,& Wilkins, M. S., (2021). Audit committee accounting expertise and the mitigation of strategic auditor behavior. The Accounting Review, 96 (4): 289–314.

Dunn, R., Lundstrom, N. G., & Wilkins, M. S. (2021). The impact of mandatory auditor tenure disclosures on ratification voting, auditor dismissal, and audit pricing. Contemporary Accounting Research, 38, (4): 2871–2917.

Condie, E. R., Obermire, K. M., Seidel, T. A., & Wilkins, M. S. (2021). The effect of prior audit experience on CFO financial reporting aggressiveness.  Auditing: A Journal of Practice & Theory, 40 (4): 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, M., Mao, J., & Stone, M. (2020). Group audits: Are audit quality and price associated with the lead auditor’s decision to accept responsibility? Journal of Accounting & Public Policy,39 (2): 1–25.

Ettredge, M., Sherwood, S., & Sun, L. (2020). Office-client balance and metro area audit market competition. Auditing: A Journal of Practice & Theory, 39 (4):113–141. 

Chen, X, M. Feng, M., & Li, C. (2020). Family entrenchment and internal control: Evidence from S&P 1500 firms. Review of Accounting Studies. 25: 246–278.

Bucaro, T., Jackson, K., & Lill, J. B. (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.

Chen, C., Lill, J. B., & Vance, T. (2020). Management control system design and employees' autonomous motivation. Journal of Management Accounting Research, 32 (3): 71–91.

Lill, J. B. (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 & Society, 86: 101143

Carcello, J., Eulerich, M., Masli, A., & Wood, D. (2020). Are internal audits associated with reductions in perceived risk? Auditing: A Journal of Practice & Theory, 39 (3): 55–73.

Brown, T., Grant, S. M., & Winn, A. M. (2020). The effect of mobile device use and headline focus on investor judgments. Accounting, Organizations & Society, 83: 101100.

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.

2019

Beck, M. J., Gunn, J., & Hallman, N. (2019). The geographic decentralization of audit firms and audit quality. Journal of Accounting & Economics, 68 (1): 101234.

Cunningham, L., Li, C., Stein, S., & Wright, N. (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.

Li, C., Raman, K., Sun, L., & Wu, D. (2019). The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements. Review of Quantitative Finance and Accounting, 54 (3): 981–1009.

Reid, L., Carcello, J., Li, C., & Neal, T. (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.

Abernathy, J., Guo, F., Kubick, T., & Masli, A. (2019). Financial statement footnote readability and corporate audit outcomes. Auditing: A Journal of Practice & Theory,38 (2): 1–26.

Abernathy, J., Kubick, T., & Masli, A. (2019). The effect of general counsel prominence on the pricing of audit services. Journal of Accounting & Public Policy, 38 (1): 1–14.

Gao, J., Masli, A., Suh, I., & Xu, J. (2019). The influence of a family business climate and CEO–CFO relationship quality on misreporting conduct. Journal of Business Ethics, 171, 99–122.

Bianchi, P., Falsetta, D., Minutti-Meza, M., & Weisbrod, E. (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.

Weisbrod, E. (2019). Stockholders' unrealized returns and the market reaction to financial disclosures. Journal of Finance, 74 (2): 899–942.

Caylor, M. & Whisenant, S. (2019). Depreciation method choice and future operating performance. International Journal of Accounting & 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.

Persellin, J., Schmidt, J., Vandervelde, S., & Wilkins, M. S. (2019). Auditor perceptions of audit workloads, audit quality, and job satisfaction. Accounting Horizons, 33 (4): 95–117.

Lawson, B., Martin, G., Muriel, L., & Wilkins, M. S. (2019). How do auditors respond to FCPA risk? Auditing: A Journal of Practice & Theory, 38 (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 & 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 & Public Policy, 37 (1): 21–38.

Fields, L. P., Gupta, M., Wilkins, M. S., & Zhang, S. (2018). Refinancing pressure and earnings management: Evidence from changes in short-term debt and discretionary accruals. Finance Research Letters, 25: 62–68

Christensen, D., Jones, K. L., & Kenchington, D. (2018). Gambling attitudes and financial misreporting. Contemporary Accounting Research, 35 (3): 1229–1261.

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.

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.

Du, L., Masli, A., & Meschke, F. (2018). Credit default swaps on corporate debt and the pricing of audit services. Auditing: A Journal of Practice & Theory, 37 (3): 117–144.

Goldie, B., Li, L., & Masli, A. (2018). Do mutual fund investors care about auditor quality? Contemporary Accounting Research, 35 (3): 1505–1532.

Guo, F., Kubick, T., & Masli, A. (2018). The effects of restatements for misreporting on auditor scrutiny of peer firms. Accounting Horizons, 32 (1): 65–85.

Masli, A., Porter, C., & Scholz, S. (2018). Determinants of auditor going concern reporting in the banking industry. Auditing: A Journal of Practice & Theory, 37 (4): 187–205.

Akbas, F., Markov, S., Subasi, M., & Weisbrod, E. (2018). Determinants and consequences of information processing delay: Evidence from Thomson Reuters' Institutional Brokers Estimate System. Journal of Financial Economics, 127 (2): 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, M., Fuerherm, E. E., Guo, F., & Li, C. (2017). Client pressure and auditor independence: Evidence from the “Great Recession” of 2007-2009. Journal of Accounting & Public Policy 36 (4): 262–283.

Li, D., Sun, L., & Ettredge, M. (2017). Auditor selection following auditor turnover: Do peers’ choices matter? Accounting, Organizations & Society, 57: 53–87.

Lambert, T., Jones, K. L., Brazel, J., & Showalter, S. (2017). Audit time pressure and earnings quality: An examination of accelerated filings. Accounting, Organizations & 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.

Li, C., Raman, K., Sun, L., & Wu, D. (2017). The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions. Journal of Contemporary Accounting & Economics, 13 (1): 37–51

Cao, J., Kubick, T.,& Masli, A. (2017). Do corporate payouts signal going-concern risk for auditors? Evidence from audit reports for companies in financial distress. Review of Quantitative Finance & Accounting, 49: 599–631.

Huang, M., Masli, A., Meschke, F., & Guthrie, J. (2017). Clients' workplace environment and corporate audits. Auditing: A Journal of Practice & 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, 34 (4): 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.

Desai, V., Kim, J. W., Srivastava, R. P.,& Desai, R. (2017). A study of the relationship between a going concern opinion and its financial distress metrics. Journal of Emerging Technologies in Accounting,14 (2): 17–28.

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): 37–56.

2016

Ettredge, M., 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 & Business Studies, 52 (3): 441–472.

Abernathy, J. L., Kubick, T., & 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.

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

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.

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. S., 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): 1–13.

Ettredge, M., Xu, Y., & Yi, H. (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., Li, C., McVay, S., & Skaife, H. (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., Raman, K., Sun, L., & Wu, D. (2015). The SOX 404 internal control audit: Key regulatory events. Research in Accounting Regulation, 27 (2): 160–164.

Lill, J. B. & Bol, J. (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, & 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.