Daniel Aobdia

Pennsylvania State University - Smeal College of Business

University Park, PA 16802

United States

  • Pennsylvania State University - Smeal College of Business

SCHOLARLY PAPERS

25

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SSRN CITATIONS
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Top 5,343

in Total Papers Citations

258

CROSSREF CITATIONS

44

Scholarly Papers (25)

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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 1,849 (15,408)
Citation 109

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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 1,578 (19,663)
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 1,047 (35,935)
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.

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 939 (41,951)
Citation 24

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individual auditors, audit quality, capital market consequences

5.

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 865 (47,008)
Citation 8

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6.

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 773 (54,702)
Citation 24

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

7.

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 738 (58,220)
Citation 3

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8.

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 638 (70,358)
Citation 19

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

9.

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 564 (82,044)
Citation 1

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

10.

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 535 (87,615)
Citation 12

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

11.

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 499 (95,412)
Citation 11

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

12.

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 332 (152,161)
Citation 2

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

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 284 (179,403)

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

14.

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 232 (219,220)
Citation 4

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15.

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 222 (228,589)
Citation 8

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Employee Mobility, Disclosure, Noncompete Agreements, Proprietary Costs

16.

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 208 (242,857)
Citation 21

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

17.

Do Auditors Understand the Implications of ESG Issues for Their Audits? Evidence From Financially Material Negative ESG Incidents

Number of pages: 65 Posted: 28 Aug 2023
Daniel Aobdia and Aaron Yoon
Pennsylvania State University - Smeal College of Business and Northwestern University - Department of Accounting Information & Management
Downloads 170 (292,101)

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Audit; ESG; Auditor; ICFR; ESG Risk

18.

Going Concern Opinions, Institutional Trading, and Bond Price Impact

Number of pages: 55 Posted: 21 Nov 2022
Daniel Aobdia, Zhongwen Fan, Derrald Stice and Qiong Wu
Pennsylvania State University - Smeal College of Business, City University of Hong Kong, The University of Hong Kong - School of Business and Wuhan University
Downloads 161 (304,297)

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

19.

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 145 (333,611)

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Disposition effect, takeovers, institutional investors

20.

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 138 (346,972)
Citation 2

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

21.

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 61 (581,242)
Citation 5

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

22.

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

23.

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

24.

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

25.

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

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