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

51

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554

CROSSREF CITATIONS

218

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  • Bentley University - Department of Accountancy

Scholarly Papers (51)

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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 2,603 (9,226)
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 2,598 (9,258)
Citation 15

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Internal control, Audit effort, Audit planning, Audit pricing

3.

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 2,381 (10,680)
Citation 5

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

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 2,222 (11,953)
Citation 36

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Internal controls, corporate governance, audit committee, financial expertise

5.

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 2,183 (12,272)
Citation 13

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

6.

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 2,091 (13,164)
Citation 28

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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

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 1,770 (17,091)
Citation 31

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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 1,539 (21,224)
Citation 24

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

9.

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 1,316 (26,735)
Citation 40

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

10.

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 1,269 (28,268)
Citation 9

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

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 1,181 (31,439)
Citation 12

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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 1,127 (33,566)
Citation 15

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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 1,113 (34,142)
Citation 27

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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 1,005 (39,494)
Citation 91

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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 886 (47,044)
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, Yeshiva University and National University of Singapore (NUS) - Department of Accounting
Downloads 866 (48,521)
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 781 (55,837)
Citation 44

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Trust; Information Sharing; Accruals; Internal Control; Misstatements

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 759 (58,018)
Citation 33

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

19.

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Downloads 758 (58,120)

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 758 (57,294)
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.

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 729 (61,234)
Citation 1

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

21.

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 685 (66,409)
Citation 6

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Audit Fees, auditor realignment, audit committee, corporate governance

22.

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 631 (73,728)
Citation 11

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

23.

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 566 (84,423)
Citation 8

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

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 541 (89,320)
Citation 3

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

25.

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 495 (99,613)

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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

26.

A Measure of Firm Complexity: Data and Code

Journal of Information Systems, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 4098929
Number of pages: 25 Posted: 06 May 2022
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 445 (113,038)
Citation 3

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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.

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 440 (114,539)
Citation 7

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

28.

Using a Large Language Model for Accounting Topic Classification

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4484489
Number of pages: 71 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 413 (124,073)

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Large language model; deep learning; FinBERT; accounting topic; topic classification; textual analysis

29.

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

Downloads 391 (131,369)
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 391 (130,231)
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

30.

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 379 (136,017)
Citation 4

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

31.

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 350 (148,467)
Citation 3

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

32.

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 328 (159,182)
Citation 1

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

33.

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 323 (162,879)

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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

34.

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 312 (168,426)

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

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 269 (195,582)
Citation 1

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

36.

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 238 (220,669)
Citation 7

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Staggered Boards, Director Elections, Audit Committee, Proxy Advisors

37.

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 227 (231,029)

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

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 220 (238,954)
Citation 4

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

39.

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 214 (245,242)

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

40.

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 205 (254,006)

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Tone at the top, Audit Pricing

41.

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 193 (268,214)

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event study, market microstructure, earnings announcements

42.

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 170 (299,826)
Citation 1

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

43.

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 155 (324,210)

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

44.

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 152 (331,296)

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

45.

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 50 (658,608)

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

46.

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

47.

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

48.

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

49.

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

50.

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

51.

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