Phillip T. Lamoreaux

Arizona State University

Tempe, AZ 85287

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 14,197

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Top 14,197

in Total Papers Downloads

4,934

SSRN CITATIONS
Rank 12,071

SSRN RANKINGS

Top 12,071

in Total Papers Citations

74

CROSSREF CITATIONS

25

Scholarly Papers (18)

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 859 (38,840)
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 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 693 (51,825)
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

3.

Establishment of National Public Audit Oversight Boards and Audit Quality

Number of pages: 61 Posted: 10 Oct 2017 Last Revised: 01 Jul 2021
University of New South Wales, Arizona State University, Deakin University, UNSW Business School and Maastricht University
Downloads 603 (62,758)
Citation 11

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public audit oversight; audit quality; international; audit regulation

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 591 (64,380)
Citation 6

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

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 585 (64,454)
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

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 478 (83,373)
Citation 4

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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.
Downloads 332 (126,909)
Citation 4

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 332 (126,200)
Citation 4

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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

8.
Downloads 303 (139,752)
Citation 5

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 303 (139,042)
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

9.

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

Number of pages: 52 Posted: 06 May 2020
Andrew Kitto, Andrew Kitto, Phillip T. Lamoreaux and Devin Williams
University of Massachusetts Amherstaffiliation not provided to SSRN, Arizona State University and University of Illinois
Downloads 203 (206,658)

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

10.

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 Arizona State University (ASU) - School of Accountancy
Downloads 147 (271,911)

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

11.

Private Signals of Misreporting and Executive Dismissal

Number of pages: 50 Posted: 11 May 2022
Phillip T. Lamoreaux, Summer Liu, Nathan J. Newton and Min Zhang
Arizona State University, Arizona State University (ASU), Florida State University and Renmin University of China - School of Business
Downloads 75 (426,809)

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Private signals, audit adjustments, reporting quality, executive dismissal, CEO turnover

12.

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 65 (460,256)

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

13.

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

14.

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

15.

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

16.

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

17.

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

18.

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