Phillip T. Lamoreaux

Arizona State University

Tempe, AZ 85287

United States

  • Arizona State University

SCHOLARLY PAPERS

22

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SSRN CITATIONS
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Top 8,584

in Total Papers Citations

179

CROSSREF CITATIONS

26

Scholarly Papers (22)

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1.

Establishment of National Public Audit Oversight Boards and Audit Quality

Number of pages: 69 Posted: 10 Oct 2017 Last Revised: 09 Jan 2023
Elizabeth Carson, Phillip T. Lamoreaux, Roger Simnett, Ulrike Thuerheimer and Ann Vanstraelen
RMIT University, Arizona State University, Deakin University, University of Amsterdam and Maastricht University
Downloads 946 (48,203)
Citation 11

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public audit oversight; audit quality; accruals; international; audit regulation

2.

Shared Auditors in Mergers and Acquisitions

Downloads 867 (54,374)

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 Bentley University - Department of Finance
Downloads 867 (53,567)
Citation 19

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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 Bentley University - Department of Finance

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

3.

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

Downloads 800 (60,670)
Citation 20

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 800 (59,771)
Citation 20

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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

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 694 (73,052)
Citation 6

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

5.

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

Downloads 639 (81,045)
Citation 33

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 639 (79,979)
Citation 33

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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

6.

Do Accounting and Audit Quality Affect World Bank Lending?

Downloads 524 (103,935)

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 524 (102,726)
Citation 5

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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

7.

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

Number of pages: 51 Posted: 06 May 2020 Last Revised: 20 Jul 2023
Andrew Kitto, Phillip T. Lamoreaux and Devin Williams
University of Massachusetts Amherst, Arizona State University and University of Oklahoma
Downloads 411 (139,102)

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

8.

Employee Movements from Audit Firms to Audit Clients

Downloads 394 (145,565)

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
Andrew Finley, Mindy (Hyo Jung) Kim, Phillip T. Lamoreaux and Clive S. Lennox
Claremont McKenna College - Robert Day School of Economics and Finance, Saint Louis University - Department of Accounting, Arizona State University and University of Southern California
Downloads 394 (144,239)
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
Andrew Finley, Mindy (Hyo Jung) Kim, Phillip T. Lamoreaux and Clive S. Lennox
Claremont McKenna College - Robert Day School of Economics and Finance, Saint Louis University - Department of Accounting, Arizona State University and University of Southern California

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Auditors, Executive Selection

9.

Does PCAOB regulatory enforcement deter low quality audits?

Number of pages: 55 Posted: 08 Aug 2022
Phillip T. Lamoreaux, Michael J. Mowchan and Wei Zhang
Arizona State University, Baylor University and University of Massachusetts Amherst - Isenberg School of Management
Downloads 378 (152,405)
Citation 2

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PCAOB enforcement, audit quality, regulation, restatements, sanctions

10.

Auditor Benchmarking of Client Disclosures

Downloads 371 (155,699)
Citation 24

Auditor Benchmarking of Client Disclosures

Number of pages: 50 Posted: 31 Aug 2017 Last Revised: 12 Dec 2018
Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn and Jake Thornock
Brigham Young University - Marriott School, Arizona State University, University of Washington Foster School of Business and Brigham Young University
Downloads 371 (154,401)
Citation 24

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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
Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn and Jake Thornock
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

11.

Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss

Number of pages: 53 Posted: 07 Feb 2022
Phillip T. Lamoreaux, Noah Myers and Mason C. Snow
Arizona State University, Utah Valley University and Utah Valley University
Downloads 320 (182,603)
Citation 4

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Audit regulation, earnings management, PCAOB inspections, real earnings management, innovation

12.

Economic Implications of SEC Investigations: Evidence From M&A Transactions

Number of pages: 56 Posted: 02 Jun 2023
James Justin Blann and Phillip T. Lamoreaux
Georgia Institute of Technology - Scheller College of Business and Arizona State University
Downloads 221 (265,002)

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SEC investigations; mergers and acquisitions; real economic effects; regulation.

13.

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 168 (341,412)

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

14.

National Audit Oversight and Foreign Investment

Number of pages: 51 Posted: 01 May 2024
James Justin Blann, Phillip T. Lamoreaux and Beverly J. Larson
Georgia Institute of Technology - Scheller College of Business, Arizona State University and Arizona State University (ASU) - School of Accountancy
Downloads 99 (510,710)

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Public audit oversight, foreign investment, audit regulation, international auditing, international capital markets

15.

Do Investors Value Verification of Non-GAAP Reporting?

Number of pages: 49 Posted: 29 May 2024
Phillip T. Lamoreaux, Lauren Matkaluk and Amy Sheneman
Arizona State University, University of San Diego - Department of Accountancy and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 81 (578,891)

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non-GAAP reporting, verification, non-GAAP reconciliations, non-GAAP exclusions, credibility Data Availability: All data are publicly available from the sources identified in the text

16.

Auditor-Provided Nonpublic Signals of Misreporting and CFO Dismissal

Number of pages: 56 Posted: 30 Apr 2024
Phillip T. Lamoreaux, Summer Liu, Nathan J. Newton and Min Zhang
Arizona State University, Texas A&M University - Department of Accounting, Florida State University and Renmin University of China - School of Business
Downloads 68 (637,622)

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Private signals; audit adjustments; reporting quality; executive dismissal; CFO turnover

17.

Supplemental Datasets for Examination of the Pcaob's Relationship with the Audit Profession in the United States

Data in Brief, 31, 105743. https://doi.org/10.1016/j.dib.2020.105743, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Matthew Ege, Warren Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov
Texas A&M University - Department of Accounting, University of Auckland Business School, Arizona State University and Arizona State University (ASU) - School of Accountancy

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

18.

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

19.

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

20.

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 R. Carnes, Dane M. Christensen and Phillip T. Lamoreaux
Marshall School of Business - University of Southern California, University of Oregon and Arizona State University

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Internal Control, Audit, Sarbanes-Oxley, Political Economy

21.

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, Warren Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov
Texas A&M University - Department of Accounting, University of Auckland Business School, Arizona State University and Arizona State University (ASU) - School of Accountancy

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

22.

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