Kenneth L. Bills

Michigan State University - Department of Accounting & Information Systems

270 North Business Complex

East Lansing, MI 48824-1034

United States

SCHOLARLY PAPERS

13

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1,721

SSRN CITATIONS
Rank 49,181

SSRN RANKINGS

Top 49,181

in Total Papers Citations

8

CROSSREF CITATIONS

2

Scholarly Papers (13)

1.

To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice

Number of pages: 66 Posted: 30 Jun 2017 Last Revised: 05 Dec 2019
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Virginia Tech
Downloads 449 (65,838)
Citation 2

Abstract:

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auditor choice, product similarity, auditor knowledge, proprietary costs

2.

Spatial Competition at the Intersection of the Large and Small Audit Firm Markets

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 50 Posted: 30 Apr 2013 Last Revised: 05 May 2015
Kenneth L. Bills and Nathaniel M. Stephens
Michigan State University - Department of Accounting & Information Systems and Utah State University - School of Accountancy
Downloads 343 (90,364)
Citation 3

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spatial competition; market for audit services; market space; differentiation; small audit market

3.

The Market Premium for Audit Partners with Big 4 Experience

Number of pages: 54 Posted: 12 Dec 2017 Last Revised: 15 Sep 2019
Ally Zimmerman, Kenneth L. Bills and Monika Causholli
Florida State University - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and University of Kentucky - Von Allmen School of Accountancy
Downloads 204 (154,650)
Citation 1

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auditor reputation, audit quality, audit fees, non-Big 4, Big 4 experience, audit partners

4.

The Impact of Benefit Plan Audits on the Financial Statement Audit

Number of pages: 46 Posted: 18 Jul 2018 Last Revised: 04 Sep 2019
Jaclyn Prentice, Kenneth L. Bills and Gary F. Peters
Oklahoma State University, Michigan State University - Department of Accounting & Information Systems and University of Arkansas at Fayetteville
Downloads 181 (172,625)
Citation 1

Abstract:

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auditor choice; audit quality; audit-related services; benefit plan audits; switching costs

5.

Accounting Firm Association Membership and Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Number of pages: 52 Posted: 12 Feb 2018 Last Revised: 13 Jul 2018
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy, Michigan State University - Department of Accounting & Information Systems and University of Nebraska at Lincoln - School of Accountancy
Downloads 169 (183,265)

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associations, networks, small audit firms, clientele growth, legitimacy

6.

The Spillover Effect of SEC Comment Letters through Audit Firms: Evidence from Subjective Accounting Areas

Number of pages: 56 Posted: 22 Mar 2019
Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, University of Arkansas, University of Kansas, School of Business and Brigham Young University
Downloads 161 (190,964)
Citation 1

Abstract:

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SEC, comment letter, spillover effect, audit quality, auditor competency

7.

Internal Auditor Turnover, Financial Reporting Quality, and Audit Risk Assessment

Number of pages: 43 Posted: 07 Oct 2019
Kenneth L. Bills, Hua‐Wei Huang, Yi-Hung Lin and David A. Wood
Michigan State University - Department of Accounting & Information Systems, National Cheng Kung University - Accounting, Monash University and Brigham Young University - School of Accountancy
Downloads 149 (206,188)

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internal auditor turnover, financial reporting quality, audit risk, chief audit executive (CAE)

8.

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

Number of pages: 60 Posted: 06 Nov 2018 Last Revised: 23 Sep 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
Downloads 65 (354,890)

Abstract:

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

9.

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

10.

Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees

Accounting Review, Vol. 92, No. 4, 2017
Posted: 30 May 2015 Last Revised: 16 Jul 2017
Kenneth L. Bills, Ling Lei Lisic and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, Virginia Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University

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CEO succession, succession planning, financial reporting risk, audit fees, heir apparent, insider CEO

11.

Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees

The Accounting Review, Vol. 91, No. 3, 2016
Posted: 17 Jan 2014 Last Revised: 13 Jul 2017
Kenneth L. Bills, Lauren M. Cunningham and Linda A. Myers
Michigan State University - Department of Accounting & Information Systems, University of Tennessee - Haslam College of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management

Abstract:

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associations, networks, small audit firms, audit quality, audit fees

12.

Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

The Accounting Review 90 (5): 1721-1754, Vanderbilt Owen Graduate School of Management Research Paper No. 2321741
Posted: 07 Sep 2013 Last Revised: 09 Sep 2015
Kenneth L. Bills, Debra C. Jeter and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, Vanderbilt University - Accounting and Virginia Tech

Abstract:

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auditor industry specialization, audit fees, economies of scale, homogenous industries, complex industries

13.

Growing Pains: Audit Quality and Office Growth

Contemporary Accounting Research, Volume 33, Issue 1, pages 288–313, Spring 2016
Posted: 15 Dec 2012 Last Revised: 15 Mar 2016
Michigan State University - Department of Accounting & Information Systems, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Audit Quality, Office Growth, Restatements, Abnormal Accruals