Asad Kausar

American University - Kogod School of Business

4400 Massachusetts Avenue NW

Washington, DC 20816-8044

United States

  • American University - Kogod School of Business

SCHOLARLY PAPERS

21

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125

Scholarly Papers (21)

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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 1,661 (23,376)
Citation 6

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

2.

Overconfidence and Corporate Tax Policy

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 14 Mar 2014 Last Revised: 30 May 2019
James Chyz, Fabio B. Gaertner, Asad Kausar and Luke Watson
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 Villanova University
Downloads 1,405 (30,086)
Citation 34

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Overconfidence; tax avoidance; manager effects

3.

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 University of Notre Dame
Downloads 679 (82,672)
Citation 8

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

4.

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
Edge Hill University Business School and American University - Kogod School of Business
Downloads 663 (85,209)
Citation 15

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

5.

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

Number of pages: 43 Posted: 05 Sep 2015 Last Revised: 18 Feb 2021
Fabio B. Gaertner, Asad Kausar and Logan B. Steele
University of Wisconsin-Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and Oregon State University
Downloads 499 (121,778)
Citation 14

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

6.

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

WBS Finance Group Research Paper No. 200
Number of pages: 58 Posted: 13 Apr 2013
Asad Kausar, Alok Kumar and Richard Taffler
American University - Kogod School of Business, University of Miami - Miami Herbert Business School and University of Warwick - Finance Group
Downloads 494 (123,254)
Citation 7

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

7.

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 494 (123,254)
Citation 1

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

8.

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

Number of pages: 52 Posted: 09 Mar 2006
Asad Kausar, Richard Taffler and Christine E.L. Tan
American University - Kogod School of Business, Manchester Business School and City University of New York - Baruch College
Downloads 470 (130,855)
Citation 6

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

9.

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
Elisabeth Dedman, Asad Kausar and Clive S. Lennox
Edge Hill University Business School, American University - Kogod School of Business and University of Southern California
Downloads 441 (141,270)
Citation 17

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audit exemption, voluntary audit, private companies

10.

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 335 (192,164)
Citation 15

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

11.

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

Number of pages: 48 Posted: 06 Mar 2005
Asad Kausar, Richard Taffler and Christine E.L. Tan
American University - Kogod School of Business, Manchester Business School and City University of New York - Baruch College
Downloads 321 (201,195)
Citation 1

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

12.

International Financial Reporting Standards and the Macroeconomy

The Accounting Review 99 (1): 315−336 (2024)
Number of pages: 43 Posted: 07 Oct 2023 Last Revised: 19 Apr 2024
Asad Kausar and You-il (Chris) Park
American University - Kogod School of Business and University of Hawaii at Manoa - School of Accountancy
Downloads 296 (219,402)
Citation 1

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IFRS, aggregate earnings, aggregate accruals, fair value, special items, timeliness, GDP growth

13.

Aggregate Tone and Gross Domestic Product

Number of pages: 47 Posted: 18 Feb 2021 Last Revised: 07 Jun 2023
Elizabeth Demers, Fabio B. Gaertner, Asad Kausar, Heather Li and Logan B. Steele
University of Waterloo, University of Wisconsin-Madison - Department of Accounting and Information Systems, American University - Kogod School of Business, Bentley University - Department of Accountancy and Oregon State University
Downloads 268 (243,218)

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Aggregate earnings, gross domestic product (GDP), financial reporting tone, corporate narrative tone, linguistic sentiment, textual analysis, macroeconomic forecasting

14.

Accounting for Financial Distress

University of Miami Business School Research Paper No. 4318845
Number of pages: 57 Posted: 09 Jan 2023
Asad Kausar, Alok Kumar and Richard Taffler
American University - Kogod School of Business, University of Miami - Miami Herbert Business School and University of Warwick - Finance Group
Downloads 219 (296,800)

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financial distress, gambling, lottery-type stocks, retail investors, market under-reaction, going concern audit report.

15.

Information Content of Credit Rating Affirmations

Contemporary Accounting Research 41 (1): 645−678 (2024)
Number of pages: 55 Posted: 19 Oct 2023 Last Revised: 19 Apr 2024
Boochun Jung, Asad Kausar, Byungki Kim, You-il (Chris) Park and Jian Zhou
University of Hawaii at Manoa - School of Accountancy, American University - Kogod School of Business, University of Queensland - Business School, University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa
Downloads 144 (430,544)

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Credit rating affirmations, Information content, Stock market reactions, Information uncertainty, Bond yield spread

16.

Gambling in the Market? Accounting for the Financial Distress Puzzle

University of Miami Business School Research Paper No. 4825041
Number of pages: 56 Posted: 11 May 2024
Asad Kausar, Alok Kumar and Richard Taffler
American University - Kogod School of Business, University of Miami - Miami Herbert Business School and University of Warwick - Finance Group
Downloads 92 (601,045)

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Financial distress, lottery-type stocks, retail investors, market under-reaction, going concern audit report.

17.

More Frequent Financial Reporting and Market Feedback Effect: Evidence from U.S. And EU Regulatory Changes

Number of pages: 63 Posted: 28 Feb 2025
Stephen A. Hillegeist, Asad Kausar, Arthur G. Kraft and You-il (Chris) Park
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy, American University - Kogod School of Business, City University London - Cass Business School and University of Hawaii at Manoa - School of Accountancy
Downloads 60 (763,293)

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financial reporting frequency, investment-to-price sensitivity (IPS), market feedback, stock price informativeness

18.

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

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balance sheet conservatism, audit reporting, going concern

19.

Bank Accounting Conservatism and Bank Loan Pricing

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Posted: 04 Mar 2015
Chu Yeong Lim, Martin Walker, Edward Lee and Asad Kausar
Nanyang Business School, Nanyang Technological University, The University of Manchester - Manchester Business School, University of Manchester - Alliance Manchester Business School and American University - Kogod School of Business

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bank accounting, conservatism

20.

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

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

21.

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

Posted: 21 Oct 2004
Richard Taffler, Junhua Lu and Asad Kausar
Manchester Business School, Standard & Poor's and American University - Kogod School of Business

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