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Elite Accounting Publications

2023 (including forthcoming):

Condie, E., L. Lisic, T. Seidel, J. M. Truelson, and A. Zimmerman. 2023. Does gender and ethnic diversity among audit partners influence office-level audit personnel retention and audit quality?  Contemporary Accounting Research (forthcoming).

Dai, X., F. Gao, L. Lisic, and I. Zhang. 2023. Corporate social performance and the managerial labor market. Review of Accounting Studies 28 (1): 307-339.

Fung, S., L. Jiang, J. A. Pittman, Y. Wang, and S. Zhang. 2023. Auditor-client reciprocity: Evidence from forecast-issuing brokerage houses and forecasted companies sharing the same auditor.  Contemporary Accounting Research (forthcoming).

Gao, B., F. Guo, L. Lisic, and T. Omer. 2023. Enforcement of non-compete agreements, outside employment opportunities, and insider trading. Contemporary Accounting Research 40 (2): 1250- 1279.

Gao, K., J. A. Pittman, X. Wang, and Z.-T. Wang. 2023. Stock market liberalization and earnings management: Evidence from a quasi-natural experiment in China. Contemporary Accounting Research (conditionally accepted).

Johnson, B., L. Lisic, J. S. Moon, and M. Wang. 2023. SEC comment letters on form S-4 and M&A accounting quality. Review of Accounting Studies 28: 862-909.

Pittman, J. A., S. E. Stein, and D. F. Valentine. 2023. The importance of audit partners’ risk tolerance to audit quality. Contemporary Accounting Research (forthcoming).

Tsui, D., and M. D. Vance. 2023. Sorting effects of broad-based equity compensation plans.  Management Science (forthcoming).


Acito, A., and M. Nessa. 2022. Law firms as tax planning service providers. The Accounting Review 97 (4): 1-26.

Aghazadeh, S., and J. R. Joe. 2022. Auditors’ response to management confidence and misstatement risk. Accounting, Organizations and Society 101: 101348.

Chen, Y., J. Huang, T. Li, and J. A. Pittman. 2022. It's a small world: The importance of social connections with auditors to mutual fund managers' portfolio decisions. Journal of Accounting Research 60 (3): 901-963.

Commerford, B., S. Dennis, J. R. Joe, and J. Ulla. 2022. Man versus machine: Complex estimates and auditor reliance on artificial intelligence. Journal of Accounting Research 60 (1): 171-201.

Davidson, R. H. 2022. Who did it matters: Executive equity compensation and financial reporting fraud.  Journal of Accounting and Economics 73 (2-3): 101453.

Davidson, R. H., and C. Pirinsky. 2022. The deterrent effect of insider trading enforcement actions. The Accounting Review 97 (3): 227-247.

Guo, F., L. Lisic, J. A. Pittman, T. Seidel, M. Zhou, and Y. Zhou. 2022. Fool me once, shame on you; fool me twice, shame on me: The long-term impact of Arthur Andersen’s demise on partners’ audit quality. Contemporary Accounting Research 39 (3): 1986-2022.

Joe, J. R., B. Luippold, and K.-A. Sanderson. 2022. Does susceptibility to the numerosity heuristic impact juror assessments of auditors’ liability. Contemporary Accounting Research 39 (1): 87-116.

Lisic, L., J. A. Pittman, T. Seidel, and A. Zimmerman. 2022. You can’t get there from here: The influence of an audit partner’s prior non-public accounting experience on audit outcomes. Accounting, Organizations and Society 100:101331.

Pittman, J. A., L. Wang, and D. Wu. 2022. Network analysis of audit partner rotation. Contemporary Accounting Research 39 (2): 1085-1119.

Tan, L., S. Ramalingegowda, and Y. Yu. 2022. Third-party consequences of changes in managerial fiduciary duties: The case of auditors’ going concern opinions. Management Science 68 (2): 809- 1589.


Bauer, A., X. Fang, and J. A. Pittman. 2021. The importance of IRS enforcement to stock price crash risk: The role of CEO characteristics. The Accounting Review 96 (4): 81-109.

Bills, K. L., C. Hayne, and S. E. Stein. 2021. Collaborating with competitors: How do small firm accounting association and networks successfully manage coopetitive tensions? Contemporary Accounting Research 38 (1): 545-585.

Black, D. E. and M. D. Vance. 2021. Do first impressions last? The impact of initial assessments and subsequent performance on promotion decisions. Management Science 67 (7): 3985-4642.

Chou, T.-K., J. A. Pittman, and Z. Zhuang. 2021. The importance of partner narcissism to audit quality: Evidence from Taiwan. The Accounting Review 96 (6): 103-127.

Chen, C., Y. Chen, J. A. Pittman, E. J. Podolski, and M. Veeraraghavan. 2021. Managerial mood and earnings forecast bias: Evidence from sunshine exposure. The Accounting Review 96 (6): 179-203.

Fuller, S., J. R. Joe, B. Luippold. 2021. The effect of auditor reporting choice on audit committee oversight on management financial disclosures. The Accounting Review 96 (6): 329-274.

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

He, Y., B. Li, Z. Liu, and J. A. Pittman. 2021. Does the threat of a PCAOB inspection mitigate U.S. institutional investors' home bias? Contemporary Accounting Research 38 (4): 2622-2658.

Fang, X., J. A. Pittman, and Y. Zhao. 2021. The importance of director external and internal social networks to stock price crash risk. Contemporary Accounting Research 38 (2): 903-941.


Bauer, T. D., S. M. Hillison, M. E. Peecher, and B. Pomeroy. 2020. Revising audit plans to address fraud risk: A case of “Do as I advise, not as I do”? Contemporary Accounting Research 37 (4): 2558-2589.

Bauer, A., J. Fang, J. A. Pittman, Y. Zhang, and Y. Zhao. 2020. How aggressive tax planning facilitates the diversion of corporate resources: Evidence from path analysis. Contemporary Accounting Research 37 (3): 1882- 1913.

Bens, D., S. Huang, L. Tan, and W. Wangsunwai. 2020. Contracting and reporting conservatism around a change in fiduciary duties. Contemporary Accounting Research 37 (4): 2472-2500.

Bills, K. L., M. Cobabe, J. A. Pittman, and S. E. Stein. 2020. To share or not to share: The importance of peer firm similarity to auditor choice. Accounting, Organizations and Society (May): 1-24.

Cunningham, L., B. Johnson, E. S. Johnson, and L. Lisic. 2020. The switch up: An examination of changes in earnings management after receiving SEC comment letters. Contemporary Accounting Research 37 (2): 917-944.

Davidson, R. H., A. Dey, and A. Smith. 2020. Executives’ legal records and the deterrent effect of corporate governance. Contemporary Accounting Research 37 (3): 1444-1474.

De Simone, L., J. Huang, and L. Krull. 2020. R&D and the rising foreign profitability of U.S. multinational corporations. The Accounting Review 95 (3): 177-204.

Huang, J., L. Krull, and R. Ziedonis. 2020. R&D investments and tax incentives: The role of intra-firm cross-border collaboration. Contemporary Accounting Research 37 (4): 2523-2557.

Huang, J., S. Matsunaga, and Z. J. Wang. 2020. The role of pension business benefits in institutional block ownership and corporate governance. Contemporary Accounting Research 37 (4): 1959-1989.

Lee, W.-J., J. A. Pittman, and W. Saffar. 2020. Political uncertainty and cost stickiness: Evidence from national elections around the world. Contemporary Accounting Research 37 (2): 1107-1139.

Pittman, J. A., and Y. Zhao. 2020. Debt covenant restriction, income-increasing and non-income- increasing financial misreporting, and auditor monitoring. Contemporary Accounting Research 37 (4): 2145-2185.


Acito, A., J. Burks, and W. B. Johnson. 2019. The materiality of accounting errors: Evidence from SEC comment letters. Contemporary Accounting Research 36 (2): 839-868.

Bhattacharjee, S., K. Moreno, and N. S. Wright. 2019. The impact of benchmark set composition on auditors’ level 3 fair value judgments. The Accounting Review 94 (6): 91-108.

Bova, F., and M. Vance. 2019. Uncertainty avoidance and the timing of employee stock option exercise.  Journal of International Business Studies 50 (5): 740-757.

Christensen, T. E., H. Pei, S. R. Pierce, and L. Tan. 2019. Non-GAAP reporting following debt covenant violations. Review of Accounting Studies 24 (2): 629-664.

Cunningham, L., C. Li, S. E. Stein, and N. S. 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.

Cassell, C., L. Cunningham, and L. Lisic. 2019. The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes. Review of Accounting Studies 24 (4): 1252-1276.

Davidson, R. H., A. Dey, and A. Smith. 2019. CEO materialism and corporate social responsibility. The Accounting Review 94 (1): 101-126.

Davidson, R. H., and C. Pirinsky. 2019. Attitudes toward noncompliance and the demand for external financing. Journal of Financial and Quantitative Analysis 54 (2): 967-991.

Hayne, C., and M. Vance. 2019. Information intermediary or de facto standard setter? Field evidence on the indirect and direct influence of proxy advisors. Journal of Accounting Research 57 (4): 969-1011.

Lisic, L., L. Myers, R. Pawlewicz, and T. Seidel. 2019. Do accounting firm consulting revenues affect audit quality? Evidence from the pre- and post-SOX eras. Contemporary Accounting Research 36 (2): 1028-1054.

Lisic, L., L. Myers, T. Seidel, and J. Zhou. 2019. Does audit committee accounting expertise help to promote audit quality? Evidence from auditor reporting of internal control weaknesses.  Contemporary Accounting Research 36 (4): 2521-2553.


Acito, A., C. E. Hogan, and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review 93 (2): 1-35.

Bhattacharjee, S., and J. O. Brown. 2018. The impact of management alumni affiliation and persuasion tactics on auditors’ internal control judgments. The Accounting Review 93 (2): 97-115.

Bills, K. L., C. Hayne, and S. E. Stein. 2018. A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review 93 (5): 73-96.

Bushman, R., R. H. Davidson, A. Dey, and A. Smith. 2018. Bank CEO materialism: Risk controls, culture and tail risk. Journal of Accounting and Economics 65 (1): 191-220.

Huang, J. 2018. Foreign earnings management of US multinational companies: The role of decision rights. Journal of International Business Studies 49 (5): 552-574.

Wright, N. S., and S. Bhattacharjee. 2018. Auditors’ use of formal advice from internal firm subject matter experts: The impact of advice quality and advice awareness on auditors’ judgments. Contemporary Accounting Research 35 (2): 980-1003.

Robert Davidson (Photo credit: Shawn Sprouse. Illustration used with permission from Routledge/Taylor & Francis Books Inc.)
Sarah Stein named Deloitte Foundation Faculty Fellow of Accounting and Information Systems.
Jeffrey Pittman, Visiting Professor

Steve Sheetz, Accut; composite with XBRL code

France Bélanger researches digital privacy issues.

Steve Sheetz, Accut; composite with XBRL code

Steve Sheets researches XBRL