Sarfraz Khan

University of Louisiana at Lafayette

Professor

Department of Accounting

214 Hebrard Blvd.

Lafayette, LA 70508

United States

SCHOLARLY PAPERS

10

DOWNLOADS

288

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (10)

1.

Public Re-Release of Going-Concern Opinions and Market Reaction

Accounting and Business Research, Vol. 47, No. 3, 2017
Number of pages: 56 Posted: 01 Nov 2016 Last Revised: 01 Aug 2017
Sarfraz Khan, Gerald J. Lobo and Emeka T. Nwaeze
University of Louisiana at Lafayette, University of Houston - C.T. Bauer College of Business and University of Texas - San Antonio
Downloads 128 (285,354)

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Going-Concern Opinion, News-Media, Press-Release, Trade Sizes, Market-Reaction

2.

CFO Outside Directorship and Financial Misstatements

Accounting Horizons, Forthcoming
Number of pages: 37 Posted: 27 Apr 2019
Sarfraz Khan
University of Louisiana at Lafayette
Downloads 88 (367,743)

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CFO; outside directorship; financial misstatements; diffusion of knowledge

3.

Chief Accounting Officers and Audit Efficiency

Asian Review of Accounting, Forthcoming
Number of pages: 44 Posted: 25 Sep 2019
Hsiao-Tang Hsu and Sarfraz Khan
Texas A&M University - Corpus Christi and University of Louisiana at Lafayette
Downloads 55 (472,612)

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Chief accounting officer, Audit effort, Audit efficiency, Audit report lag

Executive Migration: How Information Cues from Departing Firms and the Labor Market Affect Shareholder Value

Forthcoming, Corporate Governance: An International Review
Number of pages: 46 Posted: 15 May 2018
University of Louisiana at Lafayette, University of Houston - Victoria, University of Texas at San Antonio - Department of Management and University of Texas at San Antonio
Downloads 16 (712,720)

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Executive migration, information cues, shareholder reaction, upper echelons

Executive Migration: How Information Cues from Departing Firms and the Labor Market Affect Shareholder Value

Corporate Governance: An International Review, Vol. 26, Issue 4, pp. 293-308, 2018
Number of pages: 16 Posted: 27 Jul 2018
University of Louisiana at Lafayette, University of Houston - Victoria, University of Texas at San Antonio - Department of Management and University of Texas at San Antonio
Downloads 1 (850,081)
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Corporate Governance, Executive Migration, Information Cues, Shareholder Reaction, Upper Echelons

5.

Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market

Behrend, M., S. Khan, Y-W. Ko and S-J. Park. 2020. Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market. Journal of International Accounting Research. 19(3): 37-60.
Posted: 05 Jan 2022
St. Edward’s University, University of Louisiana at Lafayette, Kyonggi University and Indiana University South Bend

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abnormal audit fees; audit effort; audit quality; audit hours

6.

Benefit or Burden? A Comparison of CFO and CEO Outside Directorships

Journal of Business Finance and Accounting, Forthcoming
Posted: 09 Jan 2021
Sarfraz Khan and Elaine Mauldin
University of Louisiana at Lafayette and University of Missouri Trulaske College of Business

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Chief financial officer, Chief executive officer, Board of directors, Investing policies, Knowledge transfer

7.

Repeated Engagement in Misconduct by Executives Involved With Financial Restatements

Organizational Behavior & Human Decision Processes, Forthcoming
Posted: 31 Jul 2020
University of Texas at San Antonio, Department of Management, University of Louisiana at Lafayette, affiliation not provided to SSRN and University of Texas at San Antonio - Department of Management

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8.

Excess Audit Committee Compensation and Audit Pricing

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 14, No. 2/3, 2018
Posted: 24 Aug 2017 Last Revised: 21 Apr 2018
Rachana Kalelkar, Sarfraz Khan and Sung-Jin Park
University of Houston - Victoria, University of Louisiana at Lafayette and Indiana University South Bend

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audit committee, compensation, audit fees

9.

Director Liability Protection, Earnings Management, and Audit Pricing

Journal of Empirical Legal Studies, Vol. 12, Issue 4, pp. 781-814, 2015
Number of pages: 34 Posted: 28 Oct 2015
Sarfraz Khan and John K. Wald
University of Louisiana at Lafayette and University of Texas at San Antonio
Downloads 0 (830,710)
Citation 1
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10.

CEO Financial Background and Audit Pricing

Accounting Horizons, Vol. 30, No. 3, 2016
Posted: 19 Aug 2014 Last Revised: 24 Aug 2016
Rachana Kalelkar and Sarfraz Khan
University of Houston - Victoria and University of Louisiana at Lafayette

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CEO financial expertise, audit fees