Joseph H. Schroeder

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

  • Indiana University - Kelley School of Business - Department of Accounting

SCHOLARLY PAPERS

13

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Top 17,133

in Total Papers Downloads

2,774

CITATIONS

8

Scholarly Papers (13)

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1.

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earnings

Downloads 524 ( 51,823)

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earnings

Kelley School of Business Research Paper No. 2014-38, Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 21 Dec 2013 Last Revised: 05 Dec 2018
Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 524 (51,218)

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audit completeness; earnings announcement; market reliance; financial reporting quality

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earnings

Contemporary Accounting Research, Forthcoming
Posted: 02 Jan 2019
Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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audit completeness, earnings announcement, market response, financial reporting quality

2.

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

Downloads 464 ( 60,388)

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

27th Annual Conference on Financial Economics and Accounting Paper, Kelley School of Business Research Paper No. 16-50
Number of pages: 68 Posted: 29 Jun 2016 Last Revised: 01 Aug 2018
Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 391 (73,498)

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Earnings Announcements; Disclosure; SEC Filings; Information Content; Timeliness; Concurrent Information

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

Journal of Accounting & Economics (JAE), Forthcoming, Kelley School of Business Research Paper No. 19-2
Number of pages: 71 Posted: 19 Dec 2018
Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 73 (323,218)

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Earnings Announcements; Disclosure; SEC Filings; Information Content; Timeliness; Concurrent Information

3.

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Kelley School of Business Research Paper No. 16-58
Number of pages: 58 Posted: 15 Jul 2016 Last Revised: 09 May 2018
Lori Shefchik Bhaskar, Joseph H. Schroeder and Marcy L. Shepardson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 418 (68,503)

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Risk Assessment, Audit Methodology, PCAOB Standards, SOX, Internal Controls, Audit Quality

4.

Audit Process, Private Information, and Insider Trading

Kelley School of Business Research Paper No. 18-85
Number of pages: 43 Posted: 02 Nov 2018
Salman Arif, John D. Kepler, Joseph H. Schroeder and Daniel J. Taylor
Indiana University - Kelley School of Business - Department of Accounting, Stanford Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and Wharton School, University of Pennsylvania
Downloads 374 (78,088)

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audit opinions, audit process, audit report, private information, insider trading, opportunism

5.

An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion

Kelley School of Business Research Paper No. 18-6
Number of pages: 52 Posted: 09 Jan 2018 Last Revised: 27 Jan 2019
Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 331 (89,915)
Citation 4

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Auditor Judgment; Audit Committees; Professional Identification; Earnings Announcements; Audit Completeness; Financial Reporting Quality

6.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 44 Posted: 26 May 2016 Last Revised: 26 Jan 2019
Eric Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
The Ohio State University - Department of Accounting & Management Information Systems, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 226 (134,284)

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Disaggregation, Opinion divergence, Market efficiency, Earnings announcements

7.

Audit Personnel Salaries and Audit Quality

Number of pages: 58 Posted: 01 Jul 2016 Last Revised: 29 May 2017
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 176 (169,442)

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Audit Salaries, Audit Quality, Audit Office

8.

Audit Personnel Salaries and Audit Quality

Downloads 168 (176,511)
Citation 1

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 18-42
Number of pages: 60 Posted: 08 May 2018
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 154 (190,339)

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Audit Personnel Salary, Audit Quality, Salary Determinants, Audit Fees

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 01 Jul 2016
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 14 (575,676)
Citation 1

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Audit Personnel Salaries

9.

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Downloads 93 (276,225)

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 45 Posted: 02 Jul 2012 Last Revised: 14 May 2014
Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 93 (278,315)

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non-income taxes, real activities management, property taxes, crude oil, inventory

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Contemporary Accounting Research, Forthcoming
Posted: 14 Dec 2011 Last Revised: 14 May 2014
Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

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non-income taxes, real activities management, property taxes, crude oil, inventory

10.

An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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auditor judgment; audit committees; audit completeness; directional goals; earnings announcements; financial reporting quality

11.

Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?

Accounting Review, Vol. 91, No. 4, 2016 Forthcoming, Kelley School of Business Research Paper No. 16-1
Posted: 09 Dec 2015
Joseph H. Schroeder and Marcy L. Shepardson
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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Internal control quality; SOX Section 404; Internal Control Audits; PCAOB Auditing Standard No. 5 (AS5)

12.

The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures

Accounting Review, Vol. 91, No. 2, 2016
Posted: 06 Jun 2015
Joseph H. Schroeder
Indiana University - Kelley School of Business - Department of Accounting

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Audit completeness, audit quality, earnings announcement, PCAOB standards, GAAP disclosures

13.

The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms

Auditing: A Journal of Practice & Theory, Vol. 32, No. 4, 2013
Posted: 29 Jul 2013 Last Revised: 05 Jun 2015
Joseph H. Schroeder and Chris E. Hogan
Indiana University - Kelley School of Business - Department of Accounting and Michigan State University - Department of Accounting & Information Systems

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PCAOB Auditing Standard No. 5, economic recession, Sarbanes-Oxley Act, auditor portfolio, audit risk