Matthew Ege

Texas A&M University - Department of Accounting

Professor

430 Wehner

College Station, TX 77843-4353

United States

  • Texas A&M University - Department of Accounting

SCHOLARLY PAPERS

23

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Rank 45,690

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Top 45,690

in Total Papers Downloads

2,359

TOTAL CITATIONS

6

Scholarly Papers (23)

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1.

What Do Public Company Audit Clients Want from Their Auditor?

Number of pages: 57 Posted: 20 Dec 2023 Last Revised: 14 Feb 2025
Brant E. Christensen, Matthew Ege, Nathan Y. Sharp and T. Jeffrey Wilks
Brigham Young University, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Brigham Young University
Downloads 556 (107,775)

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audit demand, audit quality, service quality, technical expertise, flexibility, partner autonomy, credence goods

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
Matthew Baugh, Matthew Ege and Christopher G. Yust
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 484 (127,773)
Citation 2

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bank performance; bank risk-taking; internal control quality

3.

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
James Lloyd Bierstaker, Long Chen, Margaret H. Christ, Matthew Ege and Natalia M. Mintchik
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 452 (138,811)
Citation 3

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

4.

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
Matthew Ege, Timothy A. Seidel, Mikhail Sterin and David A. Wood
Texas A&M University - Department of Accounting, Brigham Young University, Texas State University and Brigham Young University - School of Accountancy
Downloads 449 (139,951)
Citation 1

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

5.

Audits of Non-GAAP Earnings: Evidence from Adjusted EBITDA in Segment Disclosures

Number of pages: 49 Posted: 05 Jun 2024
Matthew Ege, Antonis Kartapanis and Benjamin C. Whipple
Texas A&M University - Department of Accounting, Texas A&M University - Mays Business School and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 298 (220,535)

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adjusted EBITDA, non-GAAP, audit

6.

Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections 

The Wharton School Research Paper
Number of pages: 51 Posted: 27 Feb 2025
Matthew Ege, Allison Nicoletti and Sarah B. Stuber
Texas A&M University - Department of Accounting, University of Pennsylvania - Accounting Department and Texas A&M University - Mays Business School
Downloads 120 (504,047)

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7.

The Demand for Internal Auditors Following Accounting and Operational Failures

The Accounting Review, Forthcoming
Posted: 29 Oct 2022 Last Revised: 25 Sep 2023
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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internal audit, labor market, job demand, accounting and operational failures

8.

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

Contemporary Accounting Research, Forthcoming
Posted: 07 Jul 2022 Last Revised: 17 Dec 2024
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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employment opportunities, audit quality, accounting firm human capital, busy season

9.

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
Matthew Ege, Warren Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov
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

10.

The consequences of reputation-damaging events for Big Four auditors: Evidence from 110 cases with media coverage between 2007 and 2019

Review of Accounting Studies, forthcoming
Posted: 28 Jan 2022 Last Revised: 16 May 2025
Matthew Ege, Dechun Wang and Nina Xu
Texas A&M University - Department of Accounting, Texas A&M University and University of Connecticut

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Big 4 auditor; auditor reputation; stock price reaction; auditor market share

11.

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

12.

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

13.

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
Dain C. Donelson, Matthew Ege, Andy Imdieke and Eldar Maksymov
University of Wisconsin-Madison - Department of Accounting and Information Systems, 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

14.

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

15.

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

16.

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

The Accounting Review, forthcoming
Posted: 21 May 2019 Last Revised: 02 Nov 2023
Matthew Ege, Bradford Hepfer and John R. Robinson
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

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social hierarchy, power, status, tax function

17.

Unexpected SEC Resource Constraints and Comment Letter Quality

Downloads 0 (1,342,233)

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3137092
Posted: 19 Mar 2019
Matthew Ege, Jennifer L. Glenn and John R. Robinson
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of Accounting

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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
Matthew Ege, Jennifer L. Glenn and John R. Robinson
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of Accounting

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SEC comment letters, SEC resource constraints, financial reporting quality

18.

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
Matthew Ege, Warren Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov
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

19.

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 Wisconsin-Madison - Department of Accounting and Information Systems, 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

20.

Internal Control Weaknesses and Financial Reporting Fraud

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 14 Jun 2014 Last Revised: 30 Sep 2016
Dain C. Donelson, Matthew Ege and John M. McInnis
University of Wisconsin-Madison - Department of Accounting and Information Systems, 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

21.

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

22.

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
Patrick Badolato, Dain C. Donelson and Matthew Ege
University of Texas at Austin, University of Wisconsin-Madison - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting

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audit committees, earnings management, status, financial expertise

23.

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