Asad Kausar

American University - Kogod School of Business

4400 Massachusetts Avenue NW

Washington, DC 20816-8044

United States

Nanyang Technological University (NTU)

Assistant Professor

S3 B2-A28 Nanyang Avenue

Singapore, 639798

Singapore

Nanyang Technological University

Assistant Professor

Nanyang Business School

Singapore, 639798

Singapore

SCHOLARLY PAPERS

15

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CITATIONS
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SSRN RANKINGS

Top 20,920

in Total Papers Citations

14

Scholarly Papers (15)

1.

Testing Behavioral Finance Models of Market Under- and Overreaction: Do They Really Work?

CAAA 2006 Annual Conference Paper
Number of pages: 45 Posted: 04 Jan 2006
Asad Kausar and Richard Taffler
American University - Kogod School of Business and Manchester Business School
Downloads 1,401 (12,573)
Citation 2

Abstract:

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finance, under- and overreaction models, limits to arbitrage, going-concern

2.

Overconfidence and Corporate Tax Policy

Number of pages: 42 Posted: 14 Mar 2014 Last Revised: 03 Feb 2018
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and University of Florida - Fisher School of Accounting
Downloads 1,075 (18,894)

Abstract:

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Overconfidence; tax avoidance; manager effects

3.

The Impact of Voluntary Audit on Credit Ratings: Evidence from UK Private Firms

Accounting and Business Research, 2012
Number of pages: 37 Posted: 07 Feb 2012
Elisabeth Dedman and Asad Kausar
Surrey Business School and American University - Kogod School of Business
Downloads 457 (60,450)
Citation 1

Abstract:

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small companies, voluntary audit, credit ratings, financial reporting quality

4.

Real Effects of the Audit Choice

Journal of Accounting & Economics (JAE), Vol. 62, No. 1, 2016, pp. 157-181.
Number of pages: 58 Posted: 05 Oct 2015 Last Revised: 11 Aug 2016
Asad Kausar, Nemit Shroff and Hal D. White
American University - Kogod School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Penn State University
Downloads 453 (61,111)

Abstract:

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Audit; Financial reporting; Regulation; Investment; Debt; Financing constraints; Signaling

5.

The Impact of Bankruptcy Code on the Value of the Auditor's Going-Concern Opinion to Investors

CAAA 2006 Annual Conference Paper
Number of pages: 51 Posted: 06 Jan 2006
Asad Kausar, Richard Taffler and Christine Tan
American University - Kogod School of Business, Manchester Business School and Baruch College, CUNY
Downloads 439 (63,492)
Citation 2

Abstract:

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bankruptcy codes, going concern, international capital markets, international accounting standards

6.

Anomalous Price Reaction and Differential Stockholder Response to Going-Concern Audit Opinions and Withdrawals

Number of pages: 52 Posted: 09 Mar 2006
American University - Kogod School of Business, Manchester Business School and City University of New York - Baruch College
Downloads 398 (71,418)
Citation 2

Abstract:

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Market anomalies, Investor Biases, Limits to arbitrage, Going-concern

7.

Why the Going-Concern Anomaly: Gambling in the Market?

Number of pages: 58 Posted: 13 Apr 2013
Asad Kausar, Alok Kumar and Richard Taffler
American University - Kogod School of Business, University of Miami - School of Business Administration and University of Warwick - Finance Group
Downloads 384 (74,513)
Citation 4

Abstract:

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Audit report, market underreaction, retail investors, lottery-type stocks, gambling

8.

The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 26 Jan 2013
Surrey Business School, American University - Kogod School of Business and University of Southern California
Downloads 307 (96,039)
Citation 1

Abstract:

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audit exemption, voluntary audit, private companies

9.

The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth

Number of pages: 43 Posted: 05 Sep 2015 Last Revised: 03 Sep 2017
University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and Oregon State University
Downloads 305 (96,682)

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Aggregate earnings, Gross domestic product (GDP), Asymmetric timeliness

10.

Who's Afraid of the Auditor? Differential Market Reaction to Bad and Good News

Number of pages: 48 Posted: 06 Mar 2005
American University - Kogod School of Business, Manchester Business School and City University of New York - Baruch College
Downloads 281 (105,617)
Citation 2

Abstract:

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Market underreaction, going-concern, behavioral finance, limits to arbitrage

11.

Estimation Risk and Auditor Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 41 Posted: 20 Nov 2015 Last Revised: 17 Apr 2017
Clive S. Lennox and Asad Kausar
University of Southern California and American University - Kogod School of Business
Downloads 274 (108,538)

Abstract:

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Accounting estimates, Estimation risk, Bankruptcy, Going concern opinion, Auditor resignations

Balance Sheet Conservatism and Audit Reporting Conservatism

Journal of Business Finance & Accounting, Vol. 44, Issue 7-8, pp. 897-924, 2017
Number of pages: 28 Posted: 03 Aug 2017
Asad Kausar and Clive S. Lennox
American University - Kogod School of Business and University of Southern California
Downloads 1 (664,922)
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conservatism, going concern audit opinions, book values, liquidation values

Balance Sheet Conservatism and Audit Reporting Conservatism

Journal of Business Finance & Accounting, Forthcoming
Posted: 17 Apr 2017 Last Revised: 18 Apr 2017
Asad Kausar and Clive S. Lennox
American University - Kogod School of Business and University of Southern California

Abstract:

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balance sheet conservatism, audit reporting, going concern

13.

Bank Accounting Conservatism and Bank Loan Pricing

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Posted: 04 Mar 2015
Singapore Management University - School of Accountancy, University of Manchester - Manchester Business School, University of Manchester - Alliance Manchester Business School and American University - Kogod School of Business

Abstract:

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bank accounting, conservatism

14.

Does a Bull-Bear Valuation Analysis Increase the Accuracy of Analysts’ Target Prices?

Posted: 16 Jun 2012
Noor Hashim, Asad Kausar and Norman C. Strong
Lancaster University Management School, American University - Kogod School of Business and University of Manchester - Alliance Manchester Business School

Abstract:

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bull–bear analysis, equity analysts, information uncertainty, risk assessment, scenario analysis, target price accuracy, valuation

15.

In Denial? Stock Market Underreaction to Going-Concern Audit Report Disclosures

Journal of Accounting and Economics, Vol. 38, Nos. 1-3, December 2004
Posted: 21 Oct 2004
Richard Taffler, Junhua Lu and Asad Kausar
Manchester Business School, Standard & Poor's and American University - Kogod School of Business

Abstract:

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Market anomalies, Investor biases, Behavioral finance, Limits to arbitrage