Phillip T. Lamoreaux

Arizona State University

Tempe, AZ 85287

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 14,088

SSRN RANKINGS

Top 14,088

in Total Papers Downloads

3,531

SSRN CITATIONS
Rank 16,104

SSRN RANKINGS

Top 16,104

in Total Papers Citations

37

CROSSREF CITATIONS

18

Scholarly Papers (11)

1.
Downloads 846 ( 28,713)
Citation 12

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 846 (28,271)
Citation 12

Abstract:

Loading...

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

Abstract:

Loading...

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 565 (48,874)
Citation 16

Abstract:

Loading...

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

Abstract:

Loading...

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 535 (52,390)
Citation 16

Abstract:

Loading...

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

Abstract:

Loading...

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 469 (62,569)
Citation 5

Abstract:

Loading...

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 443 (66,345)
Citation 2

Abstract:

Loading...

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

Abstract:

Loading...

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 295 (107,236)
Citation 1

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 295 (106,645)
Citation 1

Abstract:

Loading...

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

Abstract:

Loading...

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 198 (159,081)
Citation 3

Abstract:

Loading...

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

Abstract:

Loading...

Auditors, Executive Selection

8.

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

Mays Business School Research Paper No. 3045223
Number of pages: 64 Posted: 02 Oct 2017 Last Revised: 04 Nov 2019
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
Downloads 180 (173,662)
Citation 1

Abstract:

Loading...

PCAOB, Audit Regulation, Auditor Inspections, Relational Signaling Theory

9.

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

Abstract:

Loading...

Internal Control, Audit, Sarbanes-Oxley, Political Economy

10.

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

Abstract:

Loading...

Auditors, Investment Efficiency, Auditor Incentives

11.

Audit regulation and the cost of equity capital: Evidence from the PCAOB's international inspection regime

Number of pages: 52
Phillip T. Lamoreaux, Nathan J. Newton and Landon M. Mauler
Arizona State University, Florida State University and Florida State University - Department of Accounting
Downloads 0

Abstract:

Loading...

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