Rani Hoitash

Bentley University - Department of Accountancy

Professor

175 Forest Street

Waltham, MA 02452-4705

United States

SCHOLARLY PAPERS

33

DOWNLOADS
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Top 1,189

in Total Papers Downloads

19,883

CITATIONS
Rank 5,739

SSRN RANKINGS

Top 5,739

in Total Papers Citations

89

Ideas:
“  XBRL  ”

Scholarly Papers (33)

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 2,149 (4,319)
Citation 26

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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
Suffolk University, Bentley University - Department of Accountancy and Stony Brook University
Downloads 2,002 (5,131)
Citation 1

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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. Johnstone
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,804 (5,904)
Citation 3

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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 1,471 (7,024)
Citation 25

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Internal controls, corporate governance, audit committee, financial expertise

5.

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
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 934 (14,510)

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

6.

Earnings Quality and Price Quality

Number of pages: 29 Posted: 17 Aug 2002
Bentley University - Department of Accountancy, Yeshiva University and National University of Singapore (NUS) - Department of Accounting
Downloads 796 (24,196)
Citation 3

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

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 711 (29,006)
Citation 5

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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

8.

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 710 (21,918)
Citation 9

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

9.

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 666 (27,288)
Citation 1

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

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 - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 651 (18,186)
Citation 5

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

11.

Measuring Accounting Reporting Complexity with XBRL

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 06 May 2014 Last Revised: 06 Oct 2017
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 573 (15,726)

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

12.

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 548 (37,239)
Citation 1

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Audit Fees, auditor realignment, audit committee, corporate governance

13.

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 471 (38,523)

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Trust; Information Sharing; Accruals; Internal Control; Misstatements

14.

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 466 (32,336)

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

15.

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 435 (51,882)
Citation 4

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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

16.

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
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University
Downloads 397 (51,573)
Citation 1

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

17.

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 Suffolk University
Downloads 183 (48,624)

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

18.

The Determinants of Audit Committee Elections

Number of pages: 45 Posted: 01 Mar 2013 Last Revised: 26 Apr 2016
Ronen Gal-Or, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 183 (95,840)
Citation 1

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

19.

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

Number of pages: 45 Posted: 08 Mar 2006
Towson University, Bentley University - Department of Accountancy and Yeshiva University
Downloads 163 (151,415)

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event study, market microstructure, earnings announcements

20.

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
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 112 (143,214)

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Staggered Boards, Director Elections, Audit Committee, Proxy Advisors

21.

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 (544,170)
Citation 4
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22.

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

Number of pages: 52 Posted: 19 Jun 2017
Jenna J. Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 0 (48,978)

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PCAOB, Form AP, audit partner, audit partner disclosure, audit quality, audit fees, audit delay, gender, busyness

23.

The Effect of Accounting Reporting Complexity on Financial Analysts

Number of pages: 56 Posted: 26 Apr 2017
Rani Hoitash, Udi Hoitash and Ari Yezegel
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 0 (130,627)

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XBRL, accounting complexity, financial analysts’ performance, financial analysts’ expertise

24.

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: 30 May 2017
Jenna J. Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 0 (222,264)

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

25.

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

Northeastern U. D’Amore-McKim School of Business Research Paper No. 2791570,
Number of pages: 56 Posted: 09 Jun 2016 Last Revised: 20 Sep 2017
Jenna J. Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 0 (88,699)

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Negative media; auditor reputation risk; audit fees; auditor changes; enterprise risk management

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 0 (130,627)

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

27.

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

28.

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
Suffolk University - Sawyer School of Management, Bentley University - Department of Accountancy and Suffolk University
Downloads 0 (576,309)
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29.

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 at Dartmouth-Accounting and Finance Department, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy

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

30.

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

31.

Auditor Fees and Audit Quality

Managerial Auditing Journal, Vol. 22, No. 8, 2007
Posted: 01 Nov 2007
Bentley University - Department of Accountancy, Suffolk University and Stony Brook University

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Auditor¿s fees, Auditors, Quality

32.

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

33.

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