Jayne M. Godfrey

University of Auckland

12 Grafton Road

Auckland, 1010

New Zealand

SCHOLARLY PAPERS

16

DOWNLOADS
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4,874

CITATIONS
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Top 11,065

in Total Papers Citations

37

Scholarly Papers (16)

Earnings and Impression Management in Financial Reports: The Case of CEO Changes

Monash Dept. of Acctg. & Finance Working Paper No. 68
Number of pages: 41 Posted: 13 Dec 2000
Jayne M. Godfrey, Paul R. Mather and Alan L. Ramsay
University of Auckland, La Trobe University and Monash University - Department of Accounting
Downloads 1,409 (12,271)
Citation 14

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CEO change; Earnings management; Impression management; Big bath

Earnings and Impression Management in Financial Reports: The Case of CEO Changes

Abacus, Vol. 39, No. 1, pp. 95-123, 2003
Number of pages: 29 Posted: 14 Aug 2003
Jayne M. Godfrey, Paul R. Mather and Alan L. Ramsay
University of Auckland, La Trobe University and Monash University - Department of Accounting
Downloads 21 (522,785)
Citation 14
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2.

Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets

Australian Accounting Review, Vol. 18, No. 46, pp. 237-247, 2008
Number of pages: 32 Posted: 05 Jan 2011
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Independent and University of Auckland
Downloads 706 (34,524)
Citation 4

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Intangible Assets, IFRS, Value relevance

3.

Auditor Specialization: The Influence of Investment Opportunities

Number of pages: 50 Posted: 27 Jul 2006
University of Auckland Business School, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 592 (43,776)

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auditor specialization, investment opportunities, industry specialization, audit risk, auditor concentration

4.

Changes in Value Relevance of Financial Information Upon IFRS Adoption: Evidence from Australia

Australian Journal of Management, Vol. 36, No. 2, 2011
Number of pages: 38 Posted: 20 Jan 2009 Last Revised: 22 Sep 2011
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Independent and University of Auckland
Downloads 556 (47,450)
Citation 3

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Accounting information, IFRS, Value relevance

5.

Modeling Total Accruals in an International Environment: The Impact of Alternative Measures

Number of pages: 38 Posted: 28 Dec 1998
Jane Hamilton, Jayne M. Godfrey and Graeme Byrne
La Trobe University, University of Auckland and La Trobe University - Faculty for Regional Development
Downloads 550 (48,122)

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Intangible Assets, IFRS, and Analysts’ Earnings Forecasts

Accounting and Finance, Forthcoming
Number of pages: 39 Posted: 10 Dec 2010 Last Revised: 22 Sep 2011
Keryn Chalmers, Greg Clinch, Jayne M. Godfrey and Zi Wei
Monash University - Department of Accounting, Independent, University of Auckland and affiliation not provided to SSRN
Downloads 435 (63,843)
Citation 1

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IFRS, Analysts Forecasts, Intangible Assets

Intangible Assets, IFRS and Analysts’ Earnings Forecasts

Accounting & Finance, Vol. 52, Issue 3, pp. 691-721, 2012
Number of pages: 31 Posted: 09 Sep 2012
Keryn Chalmers, Greg Clinch, Jayne M. Godfrey and Zi Wei
Monash University - Department of Accounting, Independent, University of Auckland and affiliation not provided to SSRN
Downloads 2 (654,839)
Citation 1
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Analysts’ forecasts, International financial reporting standards, Intangible assets

The Impact of R&D Intensity on Demand for Specialist Auditor Services

Number of pages: 44 Posted: 03 Feb 2005
Jayne M. Godfrey and Jane Hamilton
University of Auckland and La Trobe University
Downloads 341 (85,270)
Citation 5

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Auditors, Specialization, Auditor Choice, Research and Development

The Impact of R&D Intensity on Demand for Specialist Auditor Services

Contemporary Accounting Research, Vol. 22, No. 1, Spring 2005
Posted: 16 Jan 2005
Jayne M. Godfrey and Jane Hamilton
University of Auckland and La Trobe University

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Auditors, Specialization, Auditor Choice, Research and Development

8.

The Association between Client-Specific Investment Opportunities and Audit Fees of Industry Specialists

Vanderbilt Owen Graduate School of Management Research Paper No. 2321690
Number of pages: 35 Posted: 07 Sep 2013 Last Revised: 02 Sep 2014
University of Auckland Business School, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 167 (175,293)

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Industry specialization, audit fees, specialist premiums, investment opportunities, auditor expertise, industry-specific knowledge, client-specific knowledge, opportunity set, pricing of audit services, auditor market share

Impact of Segment Level Natural Resource Operational Risk Reporting on Earnings Predictions

Abacus, 2017, vol. 53, No. 4, 431-449
Number of pages: 19 Posted: 14 Sep 2015 Last Revised: 21 Jul 2018
Shuwen (Wendy) Cai, Jayne M. Godfrey and Robyn Moroney
Trinity College, University of Melbourne, University of Auckland and Monash University - Department of Accounting
Downloads 71 (324,372)

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operational risk, segment reporting, earnings predictions, sustainability reports, water accounting

10.

Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach

Journal of Business Finance & Accounting, Vol. 32, No. 5-6, pp. 871-907, June 2005
Number of pages: 29 Posted: 22 Jun 2005
Mahmud Hossain, Kamran Ahmed and Jayne M. Godfrey
Nanyang Technological University (NTU) - Division of Accounting, La Trobe University - School of Accounting and University of Auckland
Downloads 17 (528,880)
Citation 5
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11.

Does a Goodwill Impairment Regime Better Reflect the Underlying Economic Attributes of Goodwill?

Accounting & Finance, Vol. 51, Issue 3, pp. 634-660, 2011
Number of pages: 27 Posted: 03 Aug 2011
Keryn Chalmers, Jayne M. Godfrey and John Webster
Monash University - Department of Accounting, University of Auckland and Monash University - Department of Accounting
Downloads 4 (607,601)
Citation 2
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Goodwill, Impairment, Amortization, Investment opportunity set, IFRSs

12.

Goodwill Impairment as a Reflection of Investment Opportunities

Accounting & Finance, Vol. 49, Issue 1, pp. 117-140, March 2009
Number of pages: 24 Posted: 31 Jan 2009
Jayne M. Godfrey and Ping-Sheng Koh
University of Auckland and ESSEC Business School
Downloads 3 (615,301)
Citation 3
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13.

The Association between Client‐Specific Investment Opportunities and Audit Fees of Industry Specialists and Non‐Specialists

International Journal of Auditing, Vol. 19, Issue 2, pp. 57-71, 2015
Number of pages: 15 Posted: 05 Jun 2015
University of Auckland Business School, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 0 (655,398)
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Industry specialization, audit fees, specialist premiums, investment opportunities, auditor expertise, industry‐specific knowledge, client‐specific knowledge, opportunity set, pricing of audit services, auditor market share

14.

Changes in Value Relevance of Accounting Information Upon IFRS Adoption: Evidence from Australia

Australian Journal of Management, Vol. 36, No. 2, 2011
Posted: 04 Feb 2012
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Independent and University of Auckland

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Accounting Information, IFRS, Value Reference

15.

Auditor Specialization, Auditor Dominance and Audit Fees: The Role of Investment Opportunities

Accounting Review, Forthcoming
Posted: 24 May 2008
University of Auckland Business School, University of Auckland, La Trobe University and Vanderbilt University - Accounting

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Auditor specialization, auditor dominance, audit fees, investment opportunities, auditor concentration

16.

Investment Opportunity Set Influence on Goodwill Amortization

Asia-Pacific Journal of Accounting & Economics, Vol. 10 No. 1, June 2003
Posted: 22 Aug 2003
Michael E. Bradbury, Jayne M. Godfrey and Ping-Sheng Koh
Massey University, University of Auckland and ESSEC Business School

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