Kenneth L. Bills

Michigan State University - Department of Accounting & Information Systems

270 North Business Complex

East Lansing, MI 48824-1034

United States

  • Michigan State University - Department of Accounting & Information Systems

SCHOLARLY PAPERS

17

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29

Scholarly Papers (17)

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1.

The Spillover Effect of SEC Comment Letters through Audit Firms

Review of Accounting Studies, forthcoming.
Number of pages: 58 Posted: 22 Mar 2019 Last Revised: 02 Jan 2024
Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, University of Central Arkansas, University of Oklahoma and Brigham Young University
Downloads 854 (61,739)
Citation 9

Abstract:

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

2.

The Impact of Chief Audit Executive Turnover in Taiwan

Number of pages: 43 Posted: 07 Oct 2019 Last Revised: 18 Mar 2024
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 682 (82,927)
Citation 5

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

3.

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 BYU-Hawaii
Downloads 441 (142,540)
Citation 8

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

4.

The Impact of Benefit Plan Audits on the Financial Statement Audit

Number of pages: 54 Posted: 18 Jul 2018 Last Revised: 20 Jan 2022
Jaclyn Prentice, Kenneth L. Bills and Gary F. Peters
University of Central Oklahoma, Michigan State University - Department of Accounting & Information Systems and University of Arkansas at Fayetteville
Downloads 427 (147,941)
Citation 2

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

5.

The Market Premium for Audit Partners with Big 4 Experience

Accounting Horizons, Forthcoming
Number of pages: 47 Posted: 12 Dec 2017 Last Revised: 28 Sep 2020
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 389 (164,452)
Citation 5

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

6.

The Influence of Turnover among Other Top Executives and Local Market Characteristics on Financial Reporting Risk in the Presence of CEO and CFO Continuity

Number of pages: 52 Posted: 09 Jan 2021 Last Revised: 10 Jul 2022
Kenneth L. Bills, Michelle Harding, Timothy A. Seidel and J. Mike Truelson
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Brigham Young University and Mississippi State University
Downloads 364 (177,139)

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Turnover, financial reporting risk, audit fees, financial reporting quality

7.

Competing for Talent: Understanding the Recruiting Challenges and Strategies of Small Accounting Firms

Number of pages: 51 Posted: 06 Jan 2025
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 203 (323,517)

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small accounting firms, recruiting, field study, peripheral communication, central communication, organizational familiarity, organizational image, organizational legitimacy

8.

A Tale of Three Perspectives: How GNFs, Annual NAFs, and Triennial NAFs Experience the PCAOB Inspection Deficiency Remediation Process

Number of pages: 44 Posted: 14 Nov 2023 Last Revised: 21 Dec 2024
Kenneth L. Bills, John Keyser, Marietta Peytcheva and Ally Zimmerman
Michigan State University - Department of Accounting & Information Systems, Case Western Reserve University, Lehigh University and Florida State University - Department of Accounting
Downloads 194 (335,931)

Abstract:

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remediation, inspection deficiencies, quality control criticisms, global network firms, non-affiliated firms, strategic responses, small audit firms, Non-Big 4, Big 4

9.

Does the PCAOB’s Emphasis on Management Review Controls Improve Financial Reporting Decisions? Evidence from Goodwill Impairments

Number of pages: 63 Posted: 22 Sep 2022 Last Revised: 03 Apr 2024
Kenneth L. Bills, Chris E. Hogan, Chris E. Hogan and Jennifer Puccia
Michigan State University - Department of Accounting & Information Systems, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and Texas A&M University - Department of Accounting
Downloads 193 (337,499)

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Management review controls; internal controls; PCAOB inspections; goodwill impairment; financial reporting decisions

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.

Accounting Firm Association Membership and Small Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Posted: 12 Feb 2018 Last Revised: 12 Dec 2022
Jaehan Ahn, Herita T. Akamah, Kenneth L. Bills and K. Kelli Saunders
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

Abstract:

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

12.

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

Accounting, Organizations and Society, Vol. 83 (May): 1-24, 2020
Posted: 30 Jun 2017 Last Revised: 18 Jun 2020
Kenneth L. Bills, Matthew Cobabe, Jeffrey Pittman and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Memorial University and Virginia Tech

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auditor choice, product similarity, auditor knowledge, proprietary costs

13.

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

14.

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 Tech - 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

15.

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

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

16.

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

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

17.

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
Kenneth L. Bills, Quinn Thomas Swanquist and Robert Lowell Whited
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