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

20

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6,948

SSRN CITATIONS
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Top 8,243

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179

CROSSREF CITATIONS

7

Scholarly Papers (20)

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1.

Audit Process, Private Information, and Insider Trading

Review of Accounting Studies, Forthcoming, Jacobs Levy Equity Management Center for Quantitative Financial Research Paper, Kelley School of Business Research Paper No. 18-85
Number of pages: 60 Posted: 02 Nov 2018 Last Revised: 09 May 2022
Salman Arif, John D. Kepler, Joseph H. Schroeder and Daniel J. Taylor
University of Minnesota - Twin Cities - Carlson School of Management, Stanford Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and The Wharton School, University of Pennsylvania
Downloads 1,394 (23,803)
Citation 2

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

2.

Internal Control Weaknesses and the Demand for Financial Skills: Evidence from U.S. Job Postings

Kelley School of Business Research Paper No. 2020-54
Number of pages: 52 Posted: 28 Feb 2020 Last Revised: 30 Apr 2020
Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
McDonough School of Business, Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,039 (36,485)
Citation 2

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Internal Controls, Material Weakness, SOX 404, Human Capital, Job Postings, Financial Skills Demand

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 703 (62,253)
Citation 22

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

4.

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

Downloads 677 (65,397)
Citation 31

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
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 479 (99,607)
Citation 30

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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
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 198 (254,280)

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

5.

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

Downloads 594 (77,131)

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 Emory University Goizueta Business School
Downloads 594 (76,207)
Citation 9

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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 Emory University Goizueta Business School

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

6.

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 556 (83,763)
Citation 18

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

7.

Audit Personnel Salaries and Audit Quality

Downloads 399 (124,551)
Citation 19

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, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 203 (248,550)
Citation 2

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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, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 196 (256,635)
Citation 1

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Audit Personnel Salaries

8.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Downloads 385 (129,722)
Citation 6

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 52 Posted: 26 May 2016 Last Revised: 05 Sep 2019
Eric Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 385 (128,640)
Citation 6

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Disaggregation, Opinion divergence, Market efficiency, Earnings announcements

Is All Disaggregation Good for Investors? Evidence from Earnings Announcements

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 2021-19
Posted: 09 Mar 2021
Eric Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

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Disaggregation, Opinion divergence, Price efficiency, Earnings announcements

9.

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, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 344 (146,910)
Citation 8

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Audit Salaries, Audit Quality, Audit Office

10.

Audit Partner Tenure and Accounting Estimates

Number of pages: 44 Posted: 24 Mar 2022
Yadav Gopalan, Andy Imdieke, Joseph H. Schroeder and Sarah B. Stuber
Indiana University - Kelley School of Business - Department of Accounting, University of Notre Dame - Mendoza College of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Mays Business School
Downloads 281 (181,835)

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professional skepticism, auditing estimates, auditor rotation, consistency of financial reports, audit partner effects, banking

11.

Earnings Announcement Delays and Implications for the Auditor-Client Relationship

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 2021-18
Number of pages: 63 Posted: 23 Feb 2021
Kimball Chapman, Michael S. Drake, Joseph H. Schroeder and Timothy A. Seidel
affiliation not provided to SSRN, Brigham Young University - Marriott School, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University
Downloads 191 (263,138)

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earnings announcements, audit, delay, auditor turnover

12.

Commentary on the SEC’s Proposed Exemption to Internal Control Audits under SOX 404(b)

Number of pages: 8 Posted: 10 Mar 2020
Mary E. Barth, Wayne R. Landsman, Joseph H. Schroeder and Daniel J. Taylor
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, Indiana University - Kelley School of Business - Department of Accounting and The Wharton School, University of Pennsylvania
Downloads 133 (355,971)

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13.

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

Downloads 107 (417,692)
Citation 1

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 107 (420,167)
Citation 1

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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

14.

Reliance on External Assurance in Regulatory Monitoring

Number of pages: 52 Posted: 20 Apr 2023
Yadav Gopalan, Andy Imdieke, Joseph H. Schroeder and Sarah B. Stuber
Indiana University - Kelley School of Business - Department of Accounting, University of Notre Dame - Mendoza College of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Mays Business School
Downloads 77 (515,083)

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financial regulation, bank supervision, external assurance, delegated monitoring, internal controls, FDICIA

15.

Does Intense Scrutiny over Financial Reporting Controls Impact Operational Outcomes?

Rotman School of Management Working Paper No. 4411079
Number of pages: 54 Posted: 17 Apr 2023
Andrea K. Down, Joseph H. Schroeder and Marcy L. Shepardson
University of Toronto - Rotman School of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 68 (551,784)

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16.

Reliance on Third Party Verification in Bank Supervision

Kelley School of Business Research Paper No. 19-42
Posted: 22 Aug 2019 Last Revised: 18 Aug 2021
Yadav Gopalan, Andy Imdieke, Joseph H. Schroeder and Sarah B. Stuber
Indiana University - Kelley School of Business - Department of Accounting, University of Notre Dame - Mendoza College of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Mays Business School

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financial regulation, bank supervision, third-party verification, delegated monitor- al controls, FDICIA, CAMELS ratings ing, intern

17.

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

18.

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)

19.

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

20.

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, Chris E. Hogan and Chris E. Hogan
Indiana University - Kelley School of Business - Department of Accounting and Michigan State UniversityMichigan 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