Phillip T. Lamoreaux

Arizona State University

Tempe, AZ 85287

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 14,875

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3,550

SSRN CITATIONS
Rank 14,779

SSRN RANKINGS

Top 14,779

in Total Papers Citations

51

CROSSREF CITATIONS

18

Scholarly Papers (14)

1.
Downloads 851 ( 30,283)
Citation 14

Shared Auditors in Mergers and Acquisitions

FIRN Research Paper
Number of pages: 59 Posted: 20 Apr 2013 Last Revised: 03 Feb 2015
Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting (deceased), Arizona State University, University of Oklahoma - Michael F. Price College of Business and Antonin Scalia Law School - George Mason University
Downloads 851 (29,823)
Citation 14

Abstract:

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auditors, shared auditors, mergers and acquisitions, information asymmetry

Shared Auditors in Mergers and Acquisitions

Journal of Accounting & Economics (JAE), Forthcoming, FIRN Research Paper No. 2560094
Posted: 05 Feb 2015
Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting (deceased), Arizona State University, University of Oklahoma - Michael F. Price College of Business and Antonin Scalia Law School - George Mason University

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auditors, shared auditors, mergers and acquisitions, common auditors, information asymmetry

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

Number of pages: 56 Posted: 09 Mar 2012 Last Revised: 16 Mar 2013
Dan S. Dhaliwal, Phillip T. Lamoreaux, Clive S. Lennox and Landon M. Mauler
University of Arizona - Department of Accounting (deceased), Arizona State University, University of Southern California and Florida State University - Department of Accounting
Downloads 587 (49,329)
Citation 17

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Auditor independence, Auditor selection, Sarbanes-Oxley Act, Affiliations

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

Contemporary Accounting Research, Forthcoming
Posted: 10 Mar 2014
Dan S. Dhaliwal, Phillip T. Lamoreaux, Clive S. Lennox and Landon M. Mauler
University of Arizona - Department of Accounting (deceased), Arizona State University, University of Southern California and Florida State University - Department of Accounting

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auditor independence, auditor selection, sarbanes-oxley act, affiliations

Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States

Number of pages: 55 Posted: 02 Apr 2013 Last Revised: 04 Nov 2015
Phillip T. Lamoreaux
Arizona State University
Downloads 545 (54,222)
Citation 26

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PCAOB, audit regulation, audit quality, going concern, internal control weakness

Does PCAOB Inspection Access Improve Audit Quality? An Examination of Foreign Firms Listed in the United States

Journal of Accounting and Economics (Forthcoming)
Posted: 13 Feb 2016
Phillip T. Lamoreaux
Arizona State University

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PCAOB, audit regulation, audit quality, going concern, internal control weakness

4.

Lead Independent Directors: Good Governance or Window Dressing?

Number of pages: 59 Posted: 24 Aug 2014 Last Revised: 01 Mar 2018
Phillip T. Lamoreaux, Lubomir P. Litov and Landon M. Mauler
Arizona State University, University of Oklahoma - Michael F. Price College of Business and Florida State University - Department of Accounting
Downloads 500 (61,135)
Citation 5

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Lead Independent Directors, Independent Directors, Board Structure, CEO-Chairman

Do Accounting and Audit Quality Affect World Bank Lending?

Number of pages: 52 Posted: 30 May 2014
Phillip T. Lamoreaux, Paul N. Michas and Wendy Schultz
Arizona State University, University of Arizona - Eller College of Management and University of Manitoba
Downloads 453 (68,400)
Citation 3

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accounting quality, audit profession development, audit quality, corruption, financial reporting quality, geo-political interests, International Bank for Reconstruction and Development, international development aid, International Financial Reporting Standards, World Bank

Do Accounting and Audit Quality Affect World Bank Lending?

Accounting Review 90 (2): 703-738 (March 2015)
Posted: 09 Jun 2014 Last Revised: 09 Aug 2019
Phillip T. Lamoreaux, Paul N. Michas and Wendy Schultz
Arizona State University, University of Arizona - Eller College of Management and University of Manitoba

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accounting quality, audit profession development, audit quality, corruption, financial reporting quality, geo-political interests, International Bank for Reconstruction and Development, international development aid, International Financial Reporting Standards, World Bank

6.
Downloads 310 (106,859)
Citation 2

Auditor Benchmarking of Client Disclosures

Number of pages: 50 Posted: 31 Aug 2017 Last Revised: 12 Dec 2018
Brigham Young University - Marriott School, Arizona State University, University of Washington - Foster School of Business and Brigham Young University
Downloads 310 (106,248)
Citation 2

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disclosure benchmarking, audit process, information acquisition, client financial reporting, EDGAR filings

Auditor Benchmarking of Client Disclosures

Review of Accounting Studies, Forthcoming
Posted: 25 Jan 2019
Brigham Young University - Marriott School, Arizona State University, University of Washington - Foster School of Business and Brigham Young University

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disclosure benchmarking, audit process, information acquisition, client financial reporting, EDGAR filings

Employee Movements from Audit Firms to Audit Clients

Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 3108778
Number of pages: 57 Posted: 01 Feb 2018
Claremont McKenna College - Robert Day School of Economics and Finance, George Mason University - School of Business, Arizona State University and University of Southern California
Downloads 219 (152,249)
Citation 5

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auditors, executive selection, auditor turnover, executive turnover

Employee Movements from Audit Firms to Audit Clients

Contemporary Accounting Research, Forthcoming, Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 3379867
Posted: 21 May 2019
Claremont McKenna College - Robert Day School of Economics and Finance, George Mason University - School of Business, Arizona State University and University of Southern California

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Auditors, Executive Selection

8.

Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?

Number of pages: 52 Posted: 06 May 2020
Andrew Kitto, Phillip T. Lamoreaux and Devin Williams
University of Massachusetts Amherst, Arizona State University and University of Illinois
Downloads 51 (418,478)

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Audit market, audit competition, non-Big 4 audit firms, audit quality, PCAOB

9.

Audit Regulation and the Cost of Equity Capital: Evidence From the PCAOB’s International Inspection Regime

Number of pages: 52 Posted: 06 Mar 2020
Phillip T. Lamoreaux, Nathan J. Newton and Landon M. Mauler
Arizona State University, Florida State University and Florida State University - Department of Accounting
Downloads 34 (488,193)

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Audit Regulation; Audit Policy; PCAOB; Cost of Capital; International

10.

Auditors’ Fee Premiums and Low Quality Internal Controls

Contemporary Accounting Research, Forthcoming
Posted: 01 Jul 2020
Gil S. Bae, Seung Uk Choi, Phillip T. Lamoreaux and Jae Eun Lee
Korea University - Department of Accounting, Korea University - Department of Accounting, Arizona State University and Hongik University - School of Business

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Internal control, Audit fees, Auditor effort, Risk premium, Korea

11.

Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB’s International Inspection Regime

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Phillip T. Lamoreaux, Landon M. Mauler and Nathan J. Newton
Arizona State University, Florida State University - Department of Accounting and Florida State University

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audit regulation, audit policy, PCAOB, cost of capital, international

12.

Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions

The Accounting Review, Forthcoming
Posted: 05 Feb 2018
Robert Carnes, Dane M. Christensen and Phillip T. Lamoreaux
University of Florida - Fisher School of Accounting, University of Oregon and Arizona State University

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Internal Control, Audit, Sarbanes-Oxley, Political Economy

13.

A Multi-Method Analysis of the PCAOB’s Relationship With the Audit Profession

Accounting, Organizations and Society, Forthcoming
Posted: 02 Oct 2017 Last Revised: 14 May 2020
Matthew Ege, W. Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov
Texas A&M University - Department of Accounting, University of Florida - Fisher School of Accounting, Arizona State University and Arizona State University (ASU) - School of Accountancy

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

14.

Auditors and Client Investment Efficiency

Accounting Review, Forthcoming
Posted: 26 Mar 2016 Last Revised: 25 May 2016
Gil S. Bae, Seung Uk Choi, Dan S. Dhaliwal and Phillip T. Lamoreaux
Korea University - Department of Accounting, Korea University - Department of Accounting, University of Arizona - Department of Accounting (deceased) and Arizona State University

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Auditors, Investment Efficiency, Auditor Incentives