- Ph.D. in Business Administration, University of Southern California
- Financial accounting
- Financial statement analysis
- Financial Restatements
- Market for audit services
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.
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.
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.
Scholz, S. (2014). Financial Restatement Trends in the United States: 2003-2012. 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. Accounting Horizons, 26(3), 439-464.
Carcello, J. V., Neal, T. L., Palmrose, Z. & Scholz, S. (2011). CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements. 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 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. U.S. Department of the Treasury. http://www.imanet.org/pdf/USTR.PDF
Kinney, W. Palmrose, Z. & Scholz, S. W. (2004). Auditor Independence and Non-audit Services: Is the Government Right? Journal of Accounting Research, 42(3), 561-588.
Palmrose, Z. & Scholz, S. W. (2004). The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements. Contemporary Accounting Research, 21(1), 139-180.
Palmrose, Z. Richardson, V. J., & Scholz, S. (2004). Determinants of Market Reactions to Restatement Announcements. Journal of Accounting and Economics, 37(1), 59-89.