Sarfraz Khan

University of Louisiana at Lafayette

Professor

Department of Accounting

214 Hebrard Blvd.

Lafayette, LA 70508

United States

  • University of Louisiana at Lafayette

SCHOLARLY PAPERS

14

DOWNLOADS

577

TOTAL CITATIONS

1

Scholarly Papers (14)

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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 164 (392,900)

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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 154 (414,582)

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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 109 (544,266)

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

4.

Which Governance Mechanisms Matter for Firm Pollution?

British Accounting Review, Forthcoming
Number of pages: 46 Posted: 18 Dec 2023
Sarfraz Khan and John K. Wald
University of Louisiana at Lafayette and University of Texas at San Antonio
Downloads 70 (717,795)

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Pollution, Managerial entrenchment, Antitakeover Provisions, Cumulative Voting

5.

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
Sarfraz Khan, Rachana Kalelkar, Stewart R. Miller and Wm. Gerard Sanders
University of Louisiana at Lafayette, University of Houston - Victoria, Durham University Business School and University of Texas at San Antonio
Downloads 44 (902,171)

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Executive migration, information cues, shareholder reaction, upper echelons

6.

Speaking a Nonnative Language: An Analysis of CEO English Immersion Experience, Scripting and Affect During Earnings Conference Calls

Number of pages: 40 Posted: 22 Nov 2024
Stewart R. Miller, Dina Krasikova, Ursula F. Ott, Eric Bachura and Sarfraz Khan
Durham University Business School, affiliation not provided to SSRN, Nottingham Business School, University of Texas at San Antonio and University of Louisiana at Lafayette
Downloads 36 (978,752)
Citation 1

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Cross-border executive communication, expectancy violation theory, social identity theory, CEO communication behavior, investors' reaction

7.

Do Companies Care about Judicial Ideology? Evidence from Air Pollution

Journal of Law & Economics, Forthcoming
Posted: 06 Jul 2023
Sarfraz Khan, Andrew Schwartz and John K. Wald
University of Louisiana at Lafayette, Seton Hall University and University of Texas at San Antonio

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Pollution, Judicial Ideology, Litigation Risk

8.

Director and Officer Liability and Corporate Tax Avoidance

Journal of Business Finance and Accounting, Forthcoming
Posted: 30 Sep 2022
Sarfraz Khan, Sung-Jin Park, Stan Veliotis and John K. Wald
University of Louisiana at Lafayette, Korea Institute of Public Finance, Fordham University - Gabelli School of Business and University of Texas at San Antonio

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corporate governance; corporate law; director and officer liability; tax avoidance

9.

The Event Study in International Business Research: Opportunities, Challenges, and Practical Solutions

Journal of International Business Studies, Forthcoming
Posted: 10 Mar 2022
Lorraine Eden, Stewart R. Miller, Sarfraz Khan, Robert J. Weiner and Dan Li
Dept of Management, Mays Business School, Texas A&M University, Durham University Business School, University of Louisiana at Lafayette, George Washington University - Department of International Business and Indiana University - Kelley School of Business - Management & Entrepreneurship

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event, event study, event study method, announcements, abnormal returns, stock market reaction, valuation, international finance, research methods, best practices, Brexit

10.

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
Matthew Behrend, Sarfraz Khan, Young Woo Ko and Sung-Jin Park
St. Edward’s University, University of Louisiana at Lafayette, Kyonggi University and Korea Institute of Public Finance

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

11.

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

12.

Repeated Engagement in Misconduct by Executives Involved With Financial Restatements

Organizational Behavior & Human Decision Processes, Forthcoming
Posted: 31 Jul 2020
Poonam Khanna, Sarfraz Khan, Dina Krasikova and Stewart R. Miller
University of Texas at San Antonio, Department of Management, University of Louisiana at Lafayette, affiliation not provided to SSRN and Durham University Business School

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13.

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 Korea Institute of Public Finance

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audit committee, compensation, audit fees

14.

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