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

52

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CROSSREF CITATIONS

218

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“  XBRL is big data. Measuring Firm Complexity with Accounting Disclosures. Download the data: http://www.xbrlresearch.com/  ”

  • Bentley University - Department of Accountancy

Scholarly Papers (52)

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1.

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 2,835 (9,142)
Citation 33

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

2.

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 2,620 (10,397)
Citation 15

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Internal control, Audit effort, Audit planning, Audit pricing

3.

The Disclosure and Consequences of U.S. Critical Audit Matters

The Accounting Review, Forthcoming. https://doi.org/10.2308/TAR-2021-0013
Number of pages: 83 Posted: 08 Jul 2020 Last Revised: 29 Jun 2022
Jenna Burke, Rani Hoitash, Udi Hoitash and Summer (Xia) Xiao
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 2,433 (11,681)
Citation 43

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

4.

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 2,396 (11,976)
Citation 5

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

5.

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 2,290 (12,880)
Citation 45

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Internal controls, corporate governance, audit committee, financial expertise

6.

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 2,212 (13,603)
Citation 17

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

7.

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 1,854 (18,009)
Citation 40

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

8.

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 1,600 (22,579)
Citation 27

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

9.

A Measure of Financial Statement Benchmarking

The Accounting Review, Vol. 98 (6), pp. 253-281, 2023
Number of pages: 52 Posted: 19 Jul 2018 Last Revised: 30 Nov 2023
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 1,454 (26,123)
Citation 11

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Financial statement benchmarking, Peer benchmarking, Analyst forecasts, CEO compensation, Peer-based valuation, XBRL.

10.

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 - D'Amore-McKim School of Business, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,401 (27,535)
Citation 28

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

11.

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: 02 Oct 2023
Rani Hoitash, Udi Hoitash and Landi Morris
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northern Arizona University
Downloads 1,365 (28,621)
Citation 14

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

12.

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 1,239 (32,991)
Citation 20

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

13.

Advisory Directors

Number of pages: 52 Posted: 17 Jun 2011 Last Revised: 21 Feb 2013
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - D'Amore-McKim School of Business, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,183 (35,246)
Citation 30

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

14.

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 - D'Amore-McKim School of Business, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,033 (42,827)
Citation 120

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

15.

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 901 (51,800)
Citation 25

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

16.

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, University of Washington and National University of Singapore (NUS) - Department of Accounting
Downloads 896 (52,204)
Citation 7

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

17.

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 811 (59,850)
Citation 51

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Trust; Information Sharing; Accruals; Internal Control; Misstatements

18.

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 793 (61,784)
Citation 1

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

19.

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Downloads 787 (62,338)

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 787 (61,405)
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

20.

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 786 (62,449)
Citation 41

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

21.

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 705 (72,070)
Citation 11

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

22.

Introducing a Large Language Model for Accounting Topic Classification

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4484489
Number of pages: 60 Posted: 25 Jun 2023
Jenna Burke, Rani Hoitash, Udi Hoitash and Summer (Xia) Xiao
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 703 (72,329)

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Large language model; deep learning; FinBERT; accounting topic; topic classification; textual analysis, Llama-2, accounting topic, topic classification, textual analysis, MD&A

23.

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 697 (72,992)
Citation 6

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Audit Fees, auditor realignment, audit committee, corporate governance

24.

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

Number of pages: 54 Posted: 19 May 2020 Last Revised: 17 Aug 2022
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 585 (91,058)
Citation 6

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Narrativization, textual analysis, disclosure quality, disclosure complexity, XBRL, financial statement footnotes, management discussion and analysis

25.

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 575 (93,027)
Citation 8

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

26.

A Measure of Firm Complexity: Data and Code

Journal of Information Systems, Forthcoming, None
Number of pages: 25 Posted: 06 May 2022
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 561 (95,951)
Citation 5

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Firm Complexity, Accounting Reporting Complexity, eXtensible Business Reporting Language (XBRL), Organizational Complexity, Business Complexity, Financial Reporting, Securities and Exchange Commission (SEC)

27.

Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data

Forthcoming: Auditing: A Journal of Practice and Theory
Number of pages: 52 Posted: 25 Jan 2023 Last Revised: 13 Apr 2023
Melissa Renschler, Jaehan Ahn, Rani Hoitash and Udi Hoitash
Suffolk University, Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 504 (110,427)

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internal audit function, internal audit competency, human capital, financial reporting quality, material weakness, misstatements, restatement disclosure, employee resume data, LinkedIn, Revelio Labs

28.

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 502 (110,155)

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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

29.

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 455 (123,724)
Citation 7

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

30.

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

Downloads 428 (132,919)
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 428 (131,542)
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

31.

The Turnover, Retention, and Career Advancement of Female and Racial Minority Auditors: Evidence from Individual LinkedIn Data

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4488379
Number of pages: 57 Posted: 26 Jun 2023
Jaehan Ahn, Rani Hoitash, Udi Hoitash and Eric Krause
Northeastern University - Accounting Group, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 412 (139,363)

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diversity, representation, auditor turnover, auditor retention, career paths, Revelio, LinkedIn, DEI

32.

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 411 (140,141)
Citation 3

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

33.

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 394 (146,615)
Citation 4

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

34.

The Accounting Talent Pipeline Decline and Audit Outcomes

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4792026
Number of pages: 52 Posted: 16 Apr 2024 Last Revised: 26 Sep 2024
Jaehan Ahn, Rani Hoitash, Udi Hoitash and Eric Krause
Northeastern University - Accounting Group, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 382 (151,768)

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Labor, labor shortage, recruiting, human capital, auditors, audit quality, Revelio, LinkedIn

35.

The Effectiveness and Efficiency of Auditors’ Remote Work During COVID-19

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 47 Posted: 02 Feb 2022 Last Revised: 30 Sep 2023
Landi Morris, Rani Hoitash and Udi Hoitash
Northern Arizona University, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 380 (152,223)
Citation 5

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COVID-19, Coronavirus, late filings, discretionary accruals, going concern, audit quality, remote work, pandemic

36.

Auditor Expertise in Mergers and Acquisitions

Auditing: A Journal of Practice and Theory, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 4028931
Number of pages: 54 Posted: 09 Feb 2022 Last Revised: 02 Nov 2022
Ronen Gal-Or, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 363 (160,204)

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Auditor expertise, mergers, acquisitions, auditor changes, audit quality, audit fees, industry complexity

37.

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 347 (168,255)
Citation 1

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

38.

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 Summer (Xia) Xiao
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 274 (215,812)
Citation 4

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

39.

Financial Constraints, Auditing, and External Financing

European Accounting Review, Forthcoming
Number of pages: 61 Posted: 22 Oct 2020 Last Revised: 17 Dec 2022
Ahmet C. Kurt, Mary J Becker, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Canisius College - Department of Economics and Finance, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 268 (220,592)

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Financial constraints, Audit fees, Audit lag, External financing, Seasoned equity offerings, Debt financing

40.

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 251 (235,305)
Citation 7

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Staggered Boards, Director Elections, Audit Committee, Proxy Advisors

41.

The Unintended Costs of Regulatory Uncertainty under the Holding Foreign Companies Accountable Act (HFCAA)

Number of pages: 51 Posted: 07 Jul 2022 Last Revised: 20 Jun 2023
Rani Hoitash, Udi Hoitash and Eric Krause
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 247 (241,909)

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Holding Foreign Companies Accountable Act (HFCAA), PCAOB, Inspection, Chinese Auditors, Delisting, Market Reaction, Real effects

42.

Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing

Auditing: A Journal of Practice & Theory
Number of pages: 62 Posted: 30 Jun 2018 Last Revised: 22 Jun 2021
Jace Garrett, Rani Hoitash and Douglas F. Prawitt
Clemson University, Bentley University - Department of Accountancy and Brigham Young University
Downloads 245 (242,947)
Citation 1

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Tone at the top, Audit Pricing

43.

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
Northern Arizona University and Bentley University - Department of Accountancy
Downloads 209 (284,149)
Citation 1

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

44.

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 University of Washington
Downloads 202 (289,295)

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event study, market microstructure, earnings announcements

45.

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, Northern Arizona University and Bentley University - Department of Accountancy
Downloads 177 (325,842)
Citation 1

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

46.

Auditor Health and Audit Outcomes Before COVID-19

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 61 Posted: 21 Mar 2023 Last Revised: 05 Apr 2023
Landi Morris and Rani Hoitash
Northern Arizona University and Bentley University - Department of Accountancy
Downloads 64 (660,327)

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Influenza-like illness, human capital, health; non-timely filings, audit report lag, audit quality, discretionary accruals, material weaknesses, COVID-19

47.

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

48.

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

49.

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 - D'Amore-McKim School of Business, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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Board Oversight, Firm Innovation, Firm Value, Board Advising

50.

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

51.

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

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Internal control, Audit effort, Audit planning, Audit pricing

52.

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