Joshua L. Gunn

University of Pittsburgh - Katz Graduate School of Business

Pittsburgh, PA 15260

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 31,122

SSRN RANKINGS

Top 31,122

in Total Papers Downloads

2,249

SSRN CITATIONS
Rank 18,662

SSRN RANKINGS

Top 18,662

in Total Papers Citations

35

CROSSREF CITATIONS

21

Scholarly Papers (10)

1.

The Importance of Information Asymmetry to Auditor Choice, Audit Fees, and Going Concern Opinions: Evidence from Exploiting Exogenous Shifts in Analyst Coverage

Number of pages: 55 Posted: 13 May 2017 Last Revised: 14 May 2017
University of Pittsburgh - Katz Graduate School of Business, University of Texas at Austin, University of Kansas and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 787 (44,347)
Citation 3

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Information Asymmetry, Demand for Auditing, Audit Fees, Going Concern Opinions

Auditor Multinational Expertise and Audit Quality

Number of pages: 46 Posted: 30 Aug 2017
Joshua L. Gunn and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business and University of Arizona - Eller College of Management
Downloads 281 (150,350)
Citation 7

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audit quality, group audits, multinational audits, auditor expertise

Auditor Multinational Expertise and Audit Quality

The Accounting Review 93 (4): 203-224 (July 2018)
Posted: 05 Sep 2017 Last Revised: 09 Aug 2019
Joshua L. Gunn and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business and University of Arizona - Eller College of Management

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audit quality, group audits, multinational audits, auditor expertise

Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary-Level Analysis of Foreign Component Auditor Use

Contemporary Accounting Research, Conditionally Accepted
Number of pages: 54 Posted: 24 Feb 2020 Last Revised: 06 May 2021
William Docimo, Joshua L. Gunn, Chan Li and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business, University of Kansas and University of Arizona - Eller College of Management
Downloads 269 (157,208)

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audit quality; component auditor; financial reporting quality; group audit; multinational corporation; Public Company Accounting Oversight Board

Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary-Level Analysis of Foreign Component Auditor Use

Contemporary Accounting Research, Forthcoming
Posted: 28 May 2021
William Docimo, Joshua L. Gunn, Chan Li and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business, University of Kansas and University of Arizona - Eller College of Management

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audit quality, component auditor, financial reporting quality, group audit, multinational corporation, Public Company Accounting Oversight Board

4.

Public Company Audits and City-Specific Labor Characteristics

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 18 Sep 2016 Last Revised: 22 Jul 2017
Matthew Beck, Jere R. Francis and Joshua L. Gunn
Michigan State University, Maastricht University and University of Pittsburgh - Katz Graduate School of Business
Downloads 234 (180,912)
Citation 9

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auditor choice, audit quality, earnings quality, audit fees

Audit Market Concentration, Audit Fees, and Audit Quality: A Cross-Country Analysis of Complex Audit Clients

Number of pages: 49 Posted: 02 Oct 2019
Joshua L. Gunn, Brett Kawada and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business, San Diego State University - Accountancy and University of Arizona - Eller College of Management
Downloads 220 (191,430)
Citation 1

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audit market concentration; audit fees; audit pricing; cross-country audit fees, global audit fees, International Financial Reporting Standards, client complexity

Audit Market Concentration, Audit Fees, and Audit Quality: A Cross-Country Analysis of Complex Audit Clients

Journal of Accounting and Public Policy, Vol. 38, 2019
Posted: 25 Feb 2020
Joshua L. Gunn, Brett Kawada and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business, San Diego State University - Accountancy and University of Arizona - Eller College of Management

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Audit market concentration, Audit fees, Audit pricing, Cross-country audit fees, Global audit fees, International Financial Reporting Standards, Client complexity

6.

The Geographic Decentralization of Audit Firms and Audit Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 29 May 2019
Matthew Beck, Joshua L. Gunn and Nicholas Hallman
Michigan State University, University of Pittsburgh - Katz Graduate School of Business and University of Texas at Austin
Downloads 170 (241,185)
Citation 15

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audit quality, organizational structure, geographic distance, earnings quality, audit office size

7.

Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Cost for Integrated vs. Non-integrated Audits

The Accounting Review, forthcoming.
Number of pages: 61 Posted: 14 Nov 2021 Last Revised: 02 Mar 2022
Joshua L. Gunn, Chan Li, Lin Liao and Shan Zhou
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy and The University of Sydney
Downloads 158 (256,574)

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Audit quality; audit cost; internal control over financial reporting; SOX

8.

Audit Firms’ Corporate Social Responsibility Activities and Auditor Reputation

Number of pages: 59 Posted: 21 Jan 2022 Last Revised: 06 Feb 2022
Joshua L. Gunn, Chan Li, Lin Liao, Jinxuan Yang and Shan Zhou
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy, affiliation not provided to SSRN and The University of Sydney
Downloads 125 (309,642)

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9.

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 3-39, 2018
Number of pages: 37 Posted: 08 Feb 2018
Joshua L. Gunn, Inder K. Khurana and Sarah E. Stein
University of Pittsburgh - Katz Graduate School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Virginia Tech
Downloads 5 (828,303)
Citation 2

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asset impairments, bond illiquidity, conservatism, debt contracting, monitoring

10.

Financial Reporting Quality and Auditor Dismissal Decisions at Companies with Common Directors and Auditors

Contemporary Accounting Research, Forthcoming
Posted: 12 Mar 2022
Yangyang Fan, Joshua L. Gunn, Chan Li and Jun Shao
Hong Kong Polytechnic University - School of Accounting and Finance, University of Pittsburgh - Katz Graduate School of Business, University of Kansas and Shanghai Lixin University of Accounting and Finance

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financial reporting quality, auditor dismissal, director networks, auditor networks, auditor-director bonds, common auditor