Susan Scholz

Executive Associate Dean, Professor and Porter Fellow
Primary office:
785-864-7554
Capitol Federal Hall
Room 2112
University of Kansas


Summary

Academic Area

Accounting

Education

  • Ph.D. in Business Administration, University of Southern California

Teaching Interests

  • Financial accounting
  • Financial statement analysis

Research Interests

  • Financial Restatements
  • Market for audit services

Selected Publications

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. Richardson, V. J., & Scholz, S. (2004). Determinants of Market Reactions to Restatement Announcements. Journal of Accounting and Economics, 37(1), 59-89.

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.


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—ALA
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