Daniel Aobdia

Pennsylvania State University - Smeal College of Business

University Park, PA 16802

United States

SCHOLARLY PAPERS

29

DOWNLOADS
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15,122

SSRN CITATIONS
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SSRN RANKINGS

Top 4,896

in Total Papers Citations

337

CROSSREF CITATIONS

45

Scholarly Papers (29)

1.

Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 74 Posted: 12 Jul 2015 Last Revised: 14 Jan 2019
Daniel Aobdia
Pennsylvania State University - Smeal College of Business
Downloads 2,005 (16,057)
Citation 137

Abstract:

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Audit Process Quality, PCAOB Inspections, Measures of Audit Quality

2.

Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data

Number of pages: 69 Posted: 18 Sep 2016 Last Revised: 18 Dec 2020
Daniel Aobdia, Preeti Choudhary and Gil Sadka
Pennsylvania State University - Smeal College of Business, University of Arizona, Eller College of Management and University of Texas at Dallas
Downloads 1,866 (18,076)
Citation 3

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Internal Controls, Auditing, Material Weakness, Restatements, Audit Deficiencies, Detection Failure, Disclosure Failure

3.

The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Mid-level Managers within the Audit Firm

The Accounting Review, Forthcoming
Number of pages: 62 Posted: 28 Dec 2018 Last Revised: 29 Aug 2023
Daniel Aobdia, Preeti Choudhary and Noah Newberger
Pennsylvania State University - Smeal College of Business, University of Arizona, Eller College of Management and Public Company Accounting Oversight Board
Downloads 1,475 (25,853)
Citation 5

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audit production; client expertise; year-round auditing; human capital; audit partners; audit managers, senior managers, and directors; audit quality; audit fees; credence goods

4.

Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems

Number of pages: 46 Posted: 09 Jun 2017 Last Revised: 28 Jul 2019
Daniel Aobdia and Reining Petacchi
Pennsylvania State University - Smeal College of Business and Georgetown University - Department of Accounting and Business Law
Downloads 1,064 (41,506)
Citation 9

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5.

Capital Market Consequences of Audit Partner Quality

The Accounting Review, Forthcoming
Number of pages: 53 Posted: 07 Sep 2013 Last Revised: 12 Feb 2015
Daniel Aobdia, Chan-Jane Lin and Reining Petacchi
Pennsylvania State University - Smeal College of Business, National Taiwan University - College of Management and Georgetown University - Department of Accounting and Business Law
Downloads 989 (46,080)
Citation 24

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individual auditors, audit quality, capital market consequences

6.

The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

The Accounting Review, Forthcoming
Number of pages: 56 Posted: 15 Jul 2019 Last Revised: 29 Aug 2023
Daniel Aobdia and Reining Petacchi
Pennsylvania State University - Smeal College of Business and Georgetown University - Department of Accounting and Business Law
Downloads 936 (49,819)
Citation 3

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7.

The Economic Consequences of Audit Firms’ Quality Control System Deficiencies

Management Science, Forthcoming
Number of pages: 73 Posted: 04 Aug 2016 Last Revised: 14 Jan 2019
Daniel Aobdia
Pennsylvania State University - Smeal College of Business
Downloads 857 (56,246)
Citation 32

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Audit Quality, Audit Efficiency, Quality Control Systems, PCAOB Inspections, Culture, Audit Methodology, Impact of Regulation

8.

The politics of government resource allocation: Evidence from U.S. state government awarded economic incentives

Number of pages: 78 Posted: 01 Mar 2018 Last Revised: 26 Jan 2021
Daniel Aobdia, Allison Koester and Reining Petacchi
Pennsylvania State University - Smeal College of Business, Georgetown University - McDonough School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 713 (71,790)
Citation 1

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government economic incentives; government resource allocation; corporate political connections; economic growth

9.

Heterogeneity in Expertise in a Credence Goods Setting: Evidence from Audit Partners

Review of Accounting Studies, Forthcoming
Number of pages: 58 Posted: 19 Sep 2016 Last Revised: 30 Nov 2020
Daniel Aobdia, Saad Siddiqui and Andres G. Vinelli
Pennsylvania State University - Smeal College of Business, University of Texas at Austin and Public Company Oversight Board
Downloads 654 (79,964)
Citation 23

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Audit Engagement Partner, Audit Quality, Audit Fees, Industry Specialization, Expert-Client Agency Costs, Disclosure

10.
Downloads 616 (86,145)
Citation 2

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Audit; ESG; Auditor; ICFR; ESG Risk

11.

Regulatory Oversight and Auditor Market Share

Journal of Accounting & Economics (JAE), Vol. 63, No. 2, 2017, pp. 262-287.
Number of pages: 70 Posted: 23 Mar 2017 Last Revised: 03 May 2017
Daniel Aobdia and Nemit Shroff
Pennsylvania State University - Smeal College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 570 (95,116)
Citation 12

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Auditing; regulation; PCAOB; market share; assurance; financial accounting; agency costs

12.

Are Immigrants Complements or Substitutes? Evidence from the Audit Industry

Forthcoming, Management Science
Number of pages: 37 Posted: 28 Aug 2015 Last Revised: 22 Oct 2016
Daniel Aobdia, Anup Srivastava and Erqiu Wang
Pennsylvania State University - Smeal College of Business, University of Calgary - Haskayne School of Business and affiliation not provided to SSRN
Downloads 522 (106,364)
Citation 14

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Immigration, H-1B; visa quotas; auditing; human capital, auditing; restatements; reputation

13.

EDGAR Implementation, Unionization, and Strategic Disclosure

Number of pages: 55 Posted: 14 Jul 2022 Last Revised: 05 Apr 2023
Daniel Aobdia, Lin Cheng, Qin Tan and Xuan Wu
Pennsylvania State University - Smeal College of Business, The University of Arizona - Eller College of Management, City University of Hong Kong (CityU) and Harbin Institute of Technology, Shenzhen
Downloads 435 (132,614)

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information processing cost, EDGAR implementation, labor union, proprietary cost of disclosures, strategic disclosures

14.

Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry

Number of pages: 44 Posted: 19 Jul 2017 Last Revised: 03 Feb 2018
Daniel Aobdia and Anup Srivastava
Pennsylvania State University - Smeal College of Business and University of Calgary - Haskayne School of Business
Downloads 369 (159,031)
Citation 2

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Skilled immigration, H-1B visa reform, Compensation, Human capital, Globalization, Audit industry

15.

Do Investors Care Who Led the Audit in the U.S.? Evidence from Announcements of Accounting Restatements

Number of pages: 50 Posted: 12 Feb 2024
Daniel Aobdia, Vincent Castellani and Paul Richardson
Pennsylvania State University - Smeal College of Business, University at Buffalo (SUNY) - School of Management and University of Texas at Arlington - Department of Accounting
Downloads 278 (214,997)
Citation 1

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Audit partners, disclosure, equity market returns, PCAOB

16.

Why Shouldn't Higher IQ Audit Partners Deliver Better Audits?: A Discussion of Kallunki, Kallunki, Niemi and Nilsson

Number of pages: 24 Posted: 24 Aug 2018
Daniel Aobdia
Pennsylvania State University - Smeal College of Business
Downloads 260 (229,829)
Citation 4

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17.

Employee Mobility, Noncompete Agreements, Product-Market Competition, and Company Disclosure

Review of Accounting Studies, Forthcoming
Number of pages: 84 Posted: 18 Jul 2017 Last Revised: 23 Aug 2017
Daniel Aobdia
Pennsylvania State University - Smeal College of Business
Downloads 252 (238,031)
Citation 8

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Employee Mobility, Disclosure, Noncompete Agreements, Proprietary Costs

18.

Going Concern Opinions, Institutional Trading, and Bond Price Impact

Number of pages: 52 Posted: 21 Nov 2022 Last Revised: 08 Nov 2023
Daniel Aobdia, Zhongwen Fan, Derrald Stice and Qiong Wu
Pennsylvania State University - Smeal College of Business, City University of Hong Kong (CityU), The University of Hong Kong - School of Business and Wuhan University
Downloads 247 (241,744)

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Auditing, Corporate Bonds, Going Concern Opinions, Herding, Institutional Investors

19.

Unionization, Product Market Competition, and Strategic Disclosure

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 15 Jan 2018 Last Revised: 02 Feb 2018
Daniel Aobdia and Lin Cheng
Pennsylvania State University - Smeal College of Business and The University of Arizona - Eller College of Management
Downloads 218 (272,637)
Citation 23

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Disclosure, Information Transfer, Labor Unions, Product Market Competition, Proprietary Costs

20.

The Influence of Labor Market Power in the Audit Profession

Number of pages: 53 Posted: 21 Mar 2024
Daniel Aobdia, Qin Li, Ke Na and Hong Wu
Pennsylvania State University - Smeal College of Business, Hong Kong Polytechnic University, Cheung Kong Graduate School of Business and Fudan University
Downloads 191 (309,377)
Citation 1

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Audit Profession, Labor Market Power, Monopsony and Oligopsony, Wages, Skills, Effort, Audit Quality

21.

Changes in Big N Auditors’ Client Selection and Retention Strategies Over Time

Number of pages: 62 Posted: 27 Dec 2018 Last Revised: 18 Jun 2020
Daniel Aobdia, Luminita Enache and Anup Srivastava
Pennsylvania State University - Smeal College of Business, University of Calgary and University of Calgary - Haskayne School of Business
Downloads 180 (324,857)
Citation 3

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Competitive Structure, Public Companies, Oligopoly, Big N Audit Firms, Audit Risks, Audit quality, Dotcom Boom and Bust

22.

Investor Cost Basis and Takeover Bids

Number of pages: 44 Posted: 10 Apr 2012
Judson Caskey and Daniel Aobdia
University of California, Los Angeles (UCLA) - Accounting Area and Pennsylvania State University - Smeal College of Business
Downloads 154 (371,328)

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Disposition effect, takeovers, institutional investors

23.

The Role of High-Skilled Foreign Accounting Labor in Shaping U.S. Startup Outcomes

Number of pages: 48 Posted: 17 Jan 2024 Last Revised: 03 May 2024
Daniel Aobdia, Robert R. Carnes and Kevin Munch
Pennsylvania State University - Smeal College of Business, Marshall School of Business - University of Southern California and University of Florida
Downloads 133 (417,551)

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H-1B Lottery, Foreign Labor, Startup Firms, Political Economy

24.

Public Audit Oversight and the Originate-to-Distribute Model

Journal of Accounting and Economics, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-137
Number of pages: 62 Posted: 02 Aug 2018 Last Revised: 16 Jun 2021
Daniel Aobdia, Yiwei Dou and Jungbae Kim
Pennsylvania State University - Smeal College of Business, New York University (NYU) - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 89 (555,513)
Citation 12

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Regulation; PCAOB Inspections; Auditors; Originate-to-distribute model of lending; Securitization; Banks

25.

Market-based incentives for optimal audit quality

Number of pages: 21
CEPRUniversity of Oxford - Finance, Virginia Tech - Department of Accounting and Information Systems, Pennsylvania State University - Smeal College of Business, Public Company Accounting Oversight Board, Saginaw Valley State University - College of Business and Management, Boston University - Department of Accounting, University of Notre Dame - Department of Finance, University of Oxford - Said Business School, University of Oxford - Said Business School and Pennsylvania State University - Penn State
Downloads 49

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Audit Quality, Audit Regulation, Event Study, Abnormal Returns, Inspection Report JEL Classification: M41, M42, M48, G18, G14

26.

The Impact of the PCAOB Individual Engagement Inspection Process – Preliminary Evidence

The Accounting Review, Forthcoming
Posted: 01 Mar 2016 Last Revised: 25 Oct 2017
Daniel Aobdia
Pennsylvania State University - Smeal College of Business

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Impact of Regulation, Audit Quality, PCAOB Inspections, Auditor Effort

27.

Proprietary Information Spillovers and Supplier Choice: Evidence from Auditors

Review of Accounting Studies, Vol. 20, No. 4, 2015
Posted: 16 Dec 2015
Daniel Aobdia
Pennsylvania State University - Smeal College of Business

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Information spillovers, Suppliers, Auditor choice, Quasi-natural experiments

28.

Will the Auditing Industry Become a Tighter or Looser Oligopoly?

Tuck School of Business Working Paper No. 2643862
Posted: 15 Aug 2015 Last Revised: 30 Oct 2018
Daniel Aobdia, Luminita Enache and Anup Srivastava
Pennsylvania State University - Smeal College of Business, University of Calgary and University of Calgary - Haskayne School of Business

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Competitive structure; Public firms; Oligopoly; Big N audit firms; Audit risks; Intangible assets; Financial reporting quality; Audit fees; Audit quality

29.

Inter-Industry Network Structure and the Cross- Predictability of Earnings and Stock Returns

Review of Accounting Studies, Vol. 19, No. 3, pp. 1191-1224, 2014
Posted: 17 Jan 2013 Last Revised: 04 Jun 2015
Daniel Aobdia, Judson Caskey and N. Bugra Ozel
Pennsylvania State University - Smeal College of Business, University of California, Los Angeles (UCLA) - Accounting Area and University of Texas at Dallas - Naveen Jindal School of Management

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Information transfer, inter-industry networks, aggregate risk, earnings, stock returns