Audit

Field
Subfield
Domain
OpenAlex	C199521495

Smeal faculty

• Daniel Aobdia - score 16.9
• Mark W. Dirsmith - score 5.4
• Kristy Schenck - score 2.9
• James McKeown - score 2.0
• Rick Mergenthaler - score 1.5
• Phong Truong - score 1.2
• Karl A. Muller - score 1.1
• Orie E. Barron - score 0.8
• Henock Louis - score 0.8
• Samuel Burton Bonsall - score 0.8
• Trent Krupa - score 0.7
• Matthew Gustafson - score 0.6
• Peter G. Iliev - score 0.6
• Kevin Linderman - score 0.5
• Sajay Samuel - score 0.5

Papers

• The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices (2010) - cites 496
• Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018) - cites 387
• A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994) - cites 327
• Capital Market Consequences of Audit Partner Quality (2015) - cites 261
• Informal communications, nonformal communications and mentoring in public accounting firms (1985) - cites 260
• The reliability of investment property fair value estimates (2000) - cites 244
• Coordination and Control in a Government Agency: Contingency and Institutional Theory Perspectives on GAO Audits (1994) - cites 207
• The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence (2017) - cites 197
• External Monitoring of Property Appraisal Estimates and Information Asymmetry (2002) - cites 160
• Acquirers’ abnormal returns and the non-Big 4 auditor clientele effect (2005) - cites 150
• Regulatory oversight and auditor market share (2017) - cites 128
• Going-concern initial public offerings (2000) - cites 102
• The Coupling of the Symbolic and the Technical in an Institutionalized Context: The Negotiated Order of the GAO's Audit Reporting Process (1999) - cites 101
• The Effects of PCAOB Inspections on Auditor-Client Relationships (2017) - cites 98
• Proprietary information spillovers and supplier choice: evidence from auditors (2015) - cites 93
• The Economic Consequences of Audit Firms’ Quality Control System Deficiencies (2019) - cites 92
• Misstatement Direction, Litigation Risk, and Planned Audit Investment (2001) - cites 91
• Materiality judgments and audit firm culture: Social-behavioral and political perspectives (1994) - cites 91
• Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective (1993) - cites 90
• IQ and audit quality:do smarter auditors deliver better audits? (2019) - cites 84
• Inherent risk assessment and audit firm technology: A contrast in world theories (1991) - cites 71
• Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective (1992) - cites 64
• On Being Professional in the 21st Century: An Empirically Informed Essay (2014) - cites 64
• Promoting Change from the Outside: Directing Managerial Attention in the Implementation of Environmental Improvements (2017) - cites 60
• Heterogeneity in expertise in a credence goods setting: evidence from audit partners (2021) - cites 58
• The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm (2023) - cites 52
• Are Immigrants Complements or Substitutes? Evidence from the Audit Industry (2017) - cites 49
• Do the Burdens to Being Public Affect the Investment and Innovation of Newly Public Firms? (2020) - cites 41
• Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process (2023) - cites 31
• The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Data (2015) - cites 29