Matthew Ege

Texas A&M University - Department of Accounting

Associate Professor

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

19

DOWNLOADS

1,199

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (19)

1.

Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced

Auditing: A Journal of Practice & Theory, Vol. 32, No. Supplement 1, 2013
Number of pages: 71 Posted: 01 Apr 2012 Last Revised: 12 Jul 2014
Villanova University - School of Business, George Mason University - Department of Accounting, University of Georgia - Terry College of Business, Texas A&M University - Department of Accounting and University of Cincinnati - Department of Accounting
Downloads 381 (111,861)
Citation 3

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Outsourcing, SAS 70/SSAE 16/ SOC report, service organizations, audit quality

2.

Internal Control Quality and Bank Risk-Taking and Performance

AUDITING: A Journal of Practice & Theory, Vol. 40 (2), pp. 49–84, May 2021
Number of pages: 55 Posted: 03 Jan 2019 Last Revised: 02 Sep 2021
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 303 (143,295)
Citation 1

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bank performance; bank risk-taking; internal control quality

3.

The Influence of Management’s Internal Audit Experience on Earnings Management

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 28 Oct 2020 Last Revised: 14 Feb 2022
Texas A&M University - Department of Accounting, Brigham Young University, Texas State University and Brigham Young University - School of Accountancy
Downloads 248 (175,295)
Citation 1

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Internal audit, Management experience, Earnings management, Real earnings management, Accruals-based earnings management

4.

The Consequences of Auditor Scandals: Evidence from Negative Big 4 Business Press Coverage

Number of pages: 54 Posted: 28 Jan 2022 Last Revised: 07 Sep 2022
Matthew Ege, Dechun Wang and Nina Xu
Texas A&M University - Department of Accounting, Texas A&M University and University of Connecticut
Downloads 156 (265,570)

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Big 4 auditor; auditor reputation loss; limits of reputation loss; auditor switch; auditor market share

5.

Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality

Number of pages: 52 Posted: 07 Jul 2022
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University
Downloads 111 (349,677)

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labor market competition, auditors, employment opportunities, audit quality

6.

Supplemental Datasets for Examination of the Pcaob's Relationship with the Audit Profession in the United States

Data in Brief, 31, 105743. https://doi.org/10.1016/j.dib.2020.105743, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Texas A&M University - Department of Accounting, University of Auckland Business School, Arizona State University and Arizona State University (ASU) - School of Accountancy

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

7.

Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Jun 2021
Matthew Ege and Sarah B. Stuber
Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School

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Auditor Lenience, Audit Quality, Auditor Market Share, Insurance Industry

8.

Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University

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PCAOB inspections, earnings comparability, foreign auditors, global financial reporting, audit regulation

9.

The Revival of Large Consulting Practices at the Big 4 and Audit Quality

Accounting, Organizations and Society, Forthcoming, https://doi.org/10.1016/j.aos.2020.101157
Posted: 19 Jun 2020 Last Revised: 04 Sep 2020
University of Iowa, Texas A&M University - Department of Accounting, University of Notre Dame - Mendoza College of Business and Arizona State University (ASU) - School of Accountancy

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Audit Quality, Consulting, PCAOB, Non-Audit Services

10.

Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?

Contemporary Accounting Research, Forthcoming
Posted: 19 Nov 2019 Last Revised: 04 Jun 2021
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University

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PCAOB, Comparability, Foreign Auditors

11.

Do Global Audit Firm Networks Apply Consistent Audit Methodologies Across Jurisdictions? Evidence from Financial Reporting Comparability

The Accounting Review, Forthcoming, Doi.org/10.2308/tar-2018-0294
Posted: 05 Nov 2019 Last Revised: 05 Dec 2019
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University

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Audit Firm Networks, Comparability, Investor Protection, ISAs

12.

What Matters for In-House Tax Planning: Tax Function Power and Status

The Accounting Review, forthcoming
Posted: 21 May 2019 Last Revised: 13 Oct 2020
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of AccountingTexas A&M University

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social hierarchy, power, status, tax function

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3137092
Posted: 19 Mar 2019
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of AccountingTexas A&M University

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SEC Comment Letters, SEC Resource Constraints, Financial Reporting Quality

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3403760
Posted: 20 Jun 2019
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of AccountingTexas A&M University

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SEC comment letters, SEC resource constraints, financial reporting quality

14.

A Multi-Method Analysis of the PCAOB’s Relationship With the Audit Profession

Accounting, Organizations and Society, Forthcoming
Posted: 02 Oct 2017 Last Revised: 14 May 2020
Texas A&M University - Department of Accounting, University of Auckland Business School, Arizona State University and Arizona State University (ASU) - School of Accountancy

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

15.

Audit Firm Reputational Consequences of Alleged Non-Accounting Misconduct by Clients: How Bargaining Power Temporarily Shifts Around Securities Litigation

AUDITING: A Journal of Practice & Theory, DOI: 10.2308/ajpt-52405, Forthcoming
Posted: 25 May 2016 Last Revised: 08 Apr 2020
Dain C. Donelson, Matthew Ege and Justin Leiby
University of Iowa, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

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Securities Litigation, Reputation, Audit Fees, Audit Pricing

16.

Internal Control Weaknesses and Financial Reporting Fraud

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 14 Jun 2014 Last Revised: 30 Sep 2016
University of Iowa, Texas A&M University - Department of Accounting and University of Texas at Austin - Department of Accounting

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internal control weaknesses, Sarbanes-Oxley Act (SOX), fraud, PCAOB

17.

Does Internal Audit Function Quality Deter Management Misconduct?

Accounting Review, Forthcoming
Posted: 21 Feb 2014 Last Revised: 22 Jul 2014
Matthew Ege
Texas A&M University - Department of Accounting

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Internal audit function; internal audit quality; management misconduct; corporate governance

18.

Audit Committee Financial Expertise and Earnings Management: The Role of Status

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Oct 2013 Last Revised: 29 Aug 2014
University of Texas at Austin, University of Iowa and Texas A&M University - Department of Accounting

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audit committees, earnings management, status, financial expertise

19.

Internal Control Quality: The Role of Auditor-Provided Tax Services

Accounting Review, Vol. 90, No. 4, 2015
Posted: 23 Jul 2012 Last Revised: 24 Jul 2015
Lisa De Simone, Matthew Ege and Bridget Stomberg
University of Texas at Austin, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business

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Auditor fees, auditor independence, internal controls