Rani Hoitash

Bentley University - Department of Accountancy

John E. Rhodes Professor

175 Forest Street

Waltham, MA 02452-4705

United States

http://www.xbrlresearch.com

  • Bentley University - Department of Accountancy

SCHOLARLY PAPERS

45

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27,766

SSRN CITATIONS
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Top 2,801

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242

CROSSREF CITATIONS

226

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“  XBRL is big data. XBRL-based Measure of Accounting Reporting Complexity (ARC)is available at: http://www.xbrlresearch.com/  ”

  • Bentley University - Department of Accountancy

Scholarly Papers (45)

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1.

Internal Control Quality and Audit Pricing Under The Sarbanes-Oxley Act

Number of pages: 38 Posted: 06 Feb 2007
Rani Hoitash, Udi Hoitash and Jean C. Bedard
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 2,509 (6,296)
Citation 11

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Internal control, Audit effort, Audit planning, Audit pricing

2.

Auditor Fees, Abnormal Fees and Audit Quality Before and after the Sarbanes-Oxley Act

Number of pages: 36 Posted: 11 Jan 2005
Ariel J. Markelevich, Rani Hoitash and Charles A. Barragato
Suffolk University, Bentley University - Department of Accountancy and Stony Brook University
Downloads 2,288 (7,326)
Citation 5

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Audit fees, non-audit fees, discretionary accruals, independence

3.

Internal Control Material Weaknesses and CFO Compensation

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 07 Oct 2007 Last Revised: 05 Dec 2012
Rani Hoitash, Udi Hoitash and Karla M. Zehms
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,082 (8,561)
Citation 6

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CFO Compensation, Internal Controls, Corporate Governance, Sarbanes-Oxley Act of 2002

4.

Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes

Accounting Review, Vol. 84, No. 3, p. 839, 2009
Number of pages: 50 Posted: 29 Dec 2006 Last Revised: 05 Dec 2012
Udi Hoitash, Rani Hoitash and Jean C. Bedard
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 2,082 (8,568)
Citation 20

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Internal controls, corporate governance, audit committee, financial expertise

5.

Measuring Accounting Reporting Complexity with XBRL

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 06 May 2014 Last Revised: 08 May 2020
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,887 (10,068)
Citation 32

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Accounting Complexity, XBRL, Financial Reporting Quality, Restatements, Internal Controls, Audit Fees, Accruals

6.

Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 19 Jun 2017 Last Revised: 12 Nov 2018
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,431 (15,571)
Citation 18

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PCAOB, Form AP: audit partner disclosure, partner characteristics, gender, busyness, education, social connections

7.

Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 30 Sep 2010 Last Revised: 01 Aug 2012
Ryan J. Baxter, Jean C. Bedard, Rani Hoitash and Ari Yezegel
Boise State University, College of Business and Economics, Department of Accountancy, Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 1,362 (16,821)
Citation 10

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Enterprise Risk Management,Firm value, Earnings Response Coefficient, Global financial crisis

8.

Industry Expertise on Corporate Boards

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 47 Posted: 25 Jul 2012 Last Revised: 26 Apr 2017
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,151 (21,696)
Citation 27

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Director qualifications, Industry expertise, Firm value, Corporate innovation,Real earnings management, R&D.

9.

The Costs of Intense Board Monitoring

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 54 Posted: 18 Feb 2009 Last Revised: 05 Dec 2012
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 960 (28,234)
Citation 33

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Board committees, board monitoring, board advising, executive incentives, firm value

10.

Advisory Directors

Number of pages: 52 Posted: 17 Jun 2011 Last Revised: 21 Feb 2013
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 909 (30,535)
Citation 19

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board advising, board committees, mergers and acquisitions, corporate innovation, firm value

11.

Earnings Quality and Price Quality

Number of pages: 29 Posted: 17 Aug 2002
Rani Hoitash, Murugappa (Murgie) Krishnan and Srinivasan Sankaraguruswamy
Bentley University - Department of Accountancy, Yeshiva University and National University of Singapore (NUS) - Department of Accounting
Downloads 835 (34,338)
Citation 7

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irrational trading, measuring speculation, earnings quality, earnings response coefficients

12.

Chief Financial Officers as Inside Directors

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 15 Apr 2010 Last Revised: 21 Apr 2013
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 822 (35,063)
Citation 21

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Chief financial officer, inside directors, board of directors, financial reporting quality

13.

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Downloads 736 ( 40,793)

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Number of pages: 31 Posted: 29 Dec 2006
Jean C. Bedard, Udi Hoitash and Rani Hoitash
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 736 (40,206)
Citation 8

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Internal control, Audit effort, Non-accelerated, Audit pricing

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Research in Accounting Regulations, Vol. 20, 2007
Posted: 12 Nov 2007
Jean C. Bedard, Udi Hoitash and Rani Hoitash
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy

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Internal control, Audit effort, Sarbanes Oxley Section 302, Audit pricing

14.

Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices

Accounting Horizons, Forthcoming
Number of pages: 47 Posted: 09 Jun 2016 Last Revised: 19 Feb 2019
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 708 (43,001)
Citation 8

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Negative media; ESG; RepRisk; risk of material misstatement; audit fees; auditor resignation

15.

Trust and Financial Reporting Quality

Journal of Accounting Research, Forthcoming
Number of pages: 52 Posted: 29 Aug 2012 Last Revised: 05 Sep 2014
Jace Garrett, Rani Hoitash and Douglas F. Prawitt
Clemson University, Bentley University - Department of Accountancy and Brigham Young University
Downloads 678 (45,564)
Citation 20

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Trust; Information Sharing; Accruals; Internal Control; Misstatements

16.

The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US

Number of pages: 48 Posted: 08 Dec 2008
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 645 (48,696)
Citation 6

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Audit Fees, auditor realignment, audit committee, corporate governance

17.

An Input-Based Measure of Financial Statement Comparability

Number of pages: 58 Posted: 19 Jul 2018 Last Revised: 08 Oct 2018
Rani Hoitash, Udi Hoitash, Ahmet C. Kurt and Rodrigo S. Verdi
Bentley University - Department of Accountancy, Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Massachusetts Institute of Technology (MIT)
Downloads 636 (49,568)
Citation 9

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Financial Statement Comparability, Benchmarking, Analyst Forecasts, Credit Rating Agencies, XBRL

18.

Do Accountants Make Better Chief Financial Officers?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 14 Dec 2013 Last Revised: 15 Mar 2016
Rani Hoitash, Udi Hoitash and Ahmet C. Kurt
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 608 (52,634)
Citation 20

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Chief financial officer; Accounting background; Risk aversion; Cost control; Investment; Financing activity; Firm value

19.

Can Sell-Side Analysts’ Experience, Expertise and Qualifications Help Mitigate the Adverse Effects of Accounting Reporting Complexity?

Review of Quantitative Finance and Accounting
Number of pages: 60 Posted: 26 Apr 2017 Last Revised: 22 Feb 2021
Rani Hoitash, Udi Hoitash and Ari Yezegel
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 570 (57,142)
Citation 1

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XBRL, accounting complexity, financial analysts’ performance, financial analysts’ expertise; recognition vs. disclosure

20.

Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 39 Posted: 06 Dec 2009 Last Revised: 05 Dec 2012
Jean C. Bedard, Rani Hoitash, Udi Hoitash and Kim Westermann
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University
Downloads 515 (64,790)
Citation 5

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Sarbanes-Oxley Section 404, Internal control, Material weakness, Remediation

21.

The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures

Number of pages: 73 Posted: 08 Jul 2020 Last Revised: 08 Jan 2021
Jenna Burke, Rani Hoitash, Udi Hoitash and Xia Xiao
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 498 (67,586)
Citation 5

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Critical audit matters, PCAOB, expanded audit report, determinants, XBRL, footnote disclosure, textual analysis, market reaction, audit quality, audit fees

22.

Evidence from the U.S. on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting

International Journal of Auditing, Forthcoming
Number of pages: 34 Posted: 04 Nov 2008 Last Revised: 05 Dec 2012
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 476 (71,492)

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Internal Controls, Sarbanes-Oxley, Section 302, Section 404, Non-accelerated filers, Auditor Quality, Audit Fees, Micro Auditors, International Regulation, Auditor Involvement

23.

eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research

Forthcoming in Auditing: A Journal of Practice and Theory
Number of pages: 58 Posted: 04 Jun 2020 Last Revised: 10 Mar 2021
Rani Hoitash, Udi Hoitash and Landi Morris
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University
Downloads 475 (71,675)

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XBRL, eXtensible Business Reporting Language, assurance, interactive data, structured data, textual analysis, literature review

24.

Shareholder Elections of Audit Committee Members

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 47 Posted: 01 Mar 2013 Last Revised: 24 Feb 2018
Ronen Gal-Or, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 396 (88,916)
Citation 7

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Director Elections,Audit Committee,Financial Expertise,Internal Controls,Restatements

25.

Auditor Task-Specific Expertise: The Case of Fair Value Accounting

Accounting Review, Forthcoming
Number of pages: 54 Posted: 12 Jun 2018 Last Revised: 09 Aug 2019
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 394 (89,425)
Citation 12

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Auditor expertise, task-specific expertise, fair value, restatements, comment letters, value relevance, XBRL

26.

SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 52 Posted: 22 Nov 2015 Last Revised: 25 Jan 2017
Yuping Zhao, Jean C. Bedard and Rani Hoitash
University of Houston, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 331 (109,057)
Citation 4

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Audit quality, internal controls, SOX 404(b), restatements, material weakness

27.

The use and characteristics of foreign component auditors in U.S. multinational audits: Insights from Form AP disclosures

Downloads 277 (131,770)
Citation 9

The use and characteristics of foreign component auditors in U.S. multinational audits: Insights from Form AP disclosures

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 05 Sep 2018 Last Revised: 29 Apr 2020
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 277 (131,113)
Citation 9

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PCAOB, Form AP, component auditor, group audit, audit quality, audit fees, report timeliness, geographic barriers, cultural barriers

The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights From Form AP Disclosures

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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PCAOB, Form AP, component auditor, group audit, audit quality, audit fees, non-timely reporting, geographic barriers, cultural barriers

28.

The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance

Journal of Business Ethics, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2902122
Number of pages: 55 Posted: 21 Jan 2017 Last Revised: 01 Jun 2018
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 264 (138,564)
Citation 3

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Sustainability governance, environmental committee, corporate social performance, voluntary accountability; shared value creation, sustainability risk management

29.

Are Words Beneficial to the Consumption of Numbers in Financial Reports?

Number of pages: 60 Posted: 19 May 2020 Last Revised: 15 Mar 2021
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 245 (149,213)
Citation 1

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Textual analysis, disclosure quality, disclosure complexity, XBRL, financial statement footnotes, MD&A

30.

Internal Audit Competency Changes in Response to Financial Reporting Quality Failures

Number of pages: 56 Posted: 22 Aug 2018 Last Revised: 27 Jan 2021
Melissa Renschler, Rani Hoitash and Udi Hoitash
Suffolk University, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 225 (162,013)
Citation 1

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Internal Audit Function, Internal Audit Competency, Financial Reporting Quality, Material Weakness Disclosure, Restatements, LinkedIn

31.

The Efficacy of Shareholder Voting in Staggered and Non-Staggered Boards: The Case of Audit Committee Elections

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 43 Posted: 19 Oct 2014 Last Revised: 04 Nov 2015
Ronen Gal-Or, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 207 (175,258)
Citation 7

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Staggered Boards, Director Elections, Audit Committee, Proxy Advisors

32.

Estimates of Parameters of a Kyle-Type Model Around Earnings Announcements

Number of pages: 45 Posted: 08 Mar 2006
Yu Cong, Rani Hoitash and Murugappa (Murgie) Krishnan
Towson University, Bentley University - Department of Accountancy and Yeshiva University
Downloads 177 (201,769)

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event study, market microstructure, earnings announcements

33.

What Can Employee Perceptions of Management Tell Us About the Relation Between Tone at the Top and Audit Production Costs?

Number of pages: 42 Posted: 30 Jun 2018 Last Revised: 26 Jun 2019
Jace Garrett, Rani Hoitash and Douglas F. Prawitt
Clemson University, Bentley University - Department of Accountancy and Brigham Young University
Downloads 108 (297,248)

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Tone at the top, Audit Pricing

34.

Financial Constraints, Auditing, and External Financing

Number of pages: 54 Posted: 22 Oct 2020
Mary J Becker, Rani Hoitash, Udi Hoitash and Ahmet C. Kurt
Canisius College - Department of Economics and Finance, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 81 (356,889)

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Financial constraints, Audit fees, Audit lag, Restatements, Fraud risk, External financing

35.

The Costs and Benefits of Retirement Policies at U.S. Audit Firms

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 49 Posted: 16 Apr 2020 Last Revised: 08 Jan 2021
Jenna Burke, Rani Hoitash, Udi Hoitash and Xia Xiao
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 78 (364,846)
Citation 1

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PCAOB, Form AP, audit partner, partner characteristics, age, mandatory retirement

36.

Working with the Flu: The Association Between Auditor Health and Audit Outcomes

Number of pages: 60 Posted: 24 Aug 2018 Last Revised: 29 Jan 2021
Landi Morris and Rani Hoitash
Bentley University and Bentley University - Department of Accountancy
Downloads 63 (409,700)
Citation 1

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influenza; non-timely filings; audit report lag; audit quality; discretionary accruals, material weaknesses

37.

Quarterly Footnote Disclosures as a Leading Indicator of Audit Risk

Number of pages: 49 Posted: 18 Feb 2021
Rani Hoitash, Udi Hoitash, Landi Morris and Ari Yezegel
Bentley University - Department of Accountancy, Northeastern University - Accounting Group, Bentley University and Bentley University - Department of Accountancy
Downloads 54 (440,941)

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Footnotes, quarterly reports, restatements, comment letters, material weakness errors, discretionary accruals, audit quality, XBRL

38.

Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting

International Journal of Auditing, Vol. 13, Issue 2, pp. 105-125, July 2009
Number of pages: 21 Posted: 16 Jun 2009
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 3 (735,542)
Citation 1
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39.

Trust and Financial Reporting Quality

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Jace Garrett, Rani Hoitash and Douglas F. Prawitt
Clemson University, Bentley University - Department of Accountancy and Brigham Young University

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Trust; Information Sharing; Accruals; Internal Control; Misstatements

40.

Sustaining the Financial Value of Global CSR: Reconciling Corporate and Stakeholder Interests in a Less Regulated Environment

Business and Society Review, Vol. 119, Issue 1, pp. 95-124, 2014
Number of pages: 30 Posted: 04 Mar 2014
Mark Blodgett, Rani Hoitash and Ariel J. Markelevich
Suffolk University - Sawyer School of Management, Bentley University - Department of Accountancy and Suffolk University
Downloads 0 (776,065)
Citation 1
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41.

Impact of XBRL on Adopters’ Financial Reporting Quality and Cost of Capital

Posted: 29 Aug 2013
Tien‐Shih Hsieh, Jean C. Bedard and Rani Hoitash
University of Massachusetts Dartmouth - Department of Accounting & Finance, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy

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XBRL, Corporate governance, Financial reporting quality, Cost of capital

42.

The Trouble with Too Much Board Oversight

Sloan Management Review, Vol. 54, No. 3, pp. 52-56, Spring 2013, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2013-15
Posted: 21 Mar 2013
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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Board Oversight, Firm Innovation, Firm Value, Board Advising

43.

Auditor Fees and Audit Quality

Managerial Auditing Journal, Vol. 22, No. 8, 2007
Posted: 01 Nov 2007
Rani Hoitash, Ariel J. Markelevich and Charles A. Barragato
Bentley University - Department of Accountancy, Suffolk University and Stony Brook University

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Auditor¿s fees, Auditors, Quality

44.

Internal Controls Quality and Audit Pricing Under the Sarbanes-Oxley Act

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 25 Jul 2007
Rani Hoitash, Udi Hoitash and Jean C. Bedard
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy

Abstract:

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Internal control, Audit effort, Audit planning, Audit pricing

45.

Peer Based Approach for Analytical Procedures

Auditing: A Journal of Practice & Theory, Vol. 25, pp. 53-84, November 2006
Posted: 28 Dec 2006
Rani Hoitash, Alex Kogan and Miklos A. Vasarhelyi
Bentley University - Department of Accountancy, Rutgers University and Rutgers Business School

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analytical procedures, data management, information sharing