Christie Hayne

University of Illinois at Urbana-Champaign

Assistant Professor

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

11

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Top 43,015

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2,079

SSRN CITATIONS
Rank 25,251

SSRN RANKINGS

Top 25,251

in Total Papers Citations

42

CROSSREF CITATIONS

3

Scholarly Papers (11)

1.

Accounting and Public Accountability: A Macro and Micro Examination in Financial Accounting and Auditing

Number of pages: 69 Posted: 28 Jun 2012
Christie Hayne and Steven Salterio
University of Illinois at Urbana-Champaign and Queen's University - Smith School of Business
Downloads 544 (92,017)

Abstract:

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Public Accountability, Relationships of Accountability, Financial Accounting, Auditing, Review

2.

Hybridized Professional Groups and Institutional Work: COSO and the Rise of Enterprise Risk Management

Accounting, Organizations and Society, Vol. 39, No. 5, 2014
Number of pages: 62 Posted: 16 Jan 2014 Last Revised: 16 Jul 2014
Christie Hayne and Clinton Free
University of Illinois at Urbana-Champaign and UNSW Australia Business School, School of Accounting
Downloads 308 (176,428)
Citation 8

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Risk management; COSO; Hybridized professional groups; Diffusion; Institutional work

Information Intermediary or De Facto Standard Setter?: Field Evidence on the Indirect and Direct Influence of Proxy Advisors

Journal of Accounting Research, Forthcoming
Number of pages: 58 Posted: 10 Feb 2019 Last Revised: 12 Feb 2019
Christie Hayne and Marshall D. Vance
University of Illinois at Urbana-Champaign and Virginia Tech
Downloads 294 (184,201)
Citation 10

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Executive Compensation, Proxy Advisors, Information Intermediary, De Facto Standard Setter

Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors

Journal of Accounting Research, Vol. 57, No. 4, 2019
Posted: 06 Oct 2019
Christie Hayne and Marshall D. Vance
University of Illinois at Urbana-Champaign and Virginia Tech

Abstract:

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executive compensation; corporate governance; proxy advisors; field study

4.

Challenges in Evaluating Corporate Governance: Evidence from Chief Audit Executives

Number of pages: 49 Posted: 20 Jan 2023 Last Revised: 14 Feb 2024
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 271 (201,479)

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corporate governance; evaluation; internal audit; institutional theory; decoupling

5.

Managing Quality Control Systems: How Audit Firms Experience and Navigate Conflicting Institutional Demands

Number of pages: 53 Posted: 01 Feb 2023 Last Revised: 13 Apr 2023
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Mississippi and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 167 (316,123)

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quality control, auditing standards, audit quality, institutional theory, conflicting demands, response strategies

The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting during Organizational Crisis: A Field Study

Number of pages: 71 Posted: 01 Aug 2017 Last Revised: 13 Jan 2022
Christie Hayne
University of Illinois at Urbana-Champaign
Downloads 158 (331,561)
Citation 4

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Management accounting; informal accounting; organizational crisis; environmental change; discontinuous change; unpredictable change

The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting during Organizational Crisis: A Field Study

Contemporary Accounting Research, Forthcoming
Posted: 12 Mar 2022
Christie Hayne
University of Illinois at Urbana-Champaign

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management accounting, informal accounting, organizational crisis, environmental change, discontinuous change, unpredictable change

7.

Creating Private Incentives while Avoiding Capture: A Field Study of SASB’s Political Economy

Number of pages: 43 Posted: 20 Jan 2022
Christie Hayne and Bertrand Malsch
University of Illinois at Urbana-Champaign and Queen's University - School of Business
Downloads 144 (357,573)
Citation 1

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8.

A Framework for Evaluating Corporate Governance: Insights from Chief Audit Executives

Number of pages: 29 Posted: 26 Jun 2023
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 106 (450,396)

Abstract:

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corporate governance, evaluation, internal audit, chief audit executives

9.

The Importance of Social Mechanisms in the Commission of or Resistance to Fraud: A Field Study

Number of pages: 55 Posted: 08 Jul 2021 Last Revised: 29 Mar 2023
The University of Melbourne and University of Illinois at Urbana-Champaign
Downloads 87 (513,353)

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fraud, control systems, social norms, social mechanisms, administrative mechanisms

10.

Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?

Contemporary Accounting Research, 38 (1): 545-579, 2021
Posted: 21 May 2020 Last Revised: 22 Mar 2021
Kenneth L. Bills, Christie Hayne and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, University of Illinois at Urbana-Champaign and Virginia Tech

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coopetition, transactional mechanisms, relational mechanisms, associations and networks, interorganizational relationships, small accounting firms

11.

A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality

The Accounting Review 93 (5): 73-96 (2018)
Posted: 13 Dec 2016 Last Revised: 11 Feb 2019
Kenneth L. Bills, Christie Hayne and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, University of Illinois at Urbana-Champaign and Virginia Tech

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Associations and Networks, Interorganizational Relationships, Small Accounting Firms, Audit Quality, Field Study