Keith Czerney

University of Missouri-Columbia

College of Business

Columbia, MO 65211

United States

SCHOLARLY PAPERS

7

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CITATIONS
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18

Scholarly Papers (7)

1.

Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 07 Apr 2013 Last Revised: 29 May 2014
Keith Czerney, Jaime J. Schmidt and Anne Thompson
University of Missouri-Columbia, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 695 (35,610)
Citation 15

Abstract:

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explanatory language, audit opinions, financial misstatements

2.

Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?

Number of pages: 54 Posted: 07 Jun 2014 Last Revised: 02 Nov 2017
Keith Czerney, Jaime J. Schmidt and Anne Thompson
University of Missouri-Columbia, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 500 (54,685)
Citation 1

Abstract:

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explanatory language, audit reports, investor reaction

3.

Are Voluntary Internal Controls-Related Audit Report Disclosures Informative in IPOs?

Number of pages: 60 Posted: 15 Sep 2015
Keith Czerney
University of Missouri-Columbia
Downloads 237 (127,472)
Citation 1

Abstract:

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audit reports, voluntary disclosure, initial public offerings, internal controls

4.

Client Deadline Concentration in Audit Offices and Audit Quality

AUDITING: A Journal of Practice and Theory (2018)
Number of pages: 51 Posted: 14 Apr 2017 Last Revised: 17 Feb 2019
Keith Czerney, Daun Jang and Thomas C. Omer
University of Missouri-Columbia, University of Nebraska at Lincoln, College of Business Administration, School of Accountancy, Students and University of Nebraska at Lincoln - School of Accountancy
Downloads 217 (138,946)
Citation 1

Abstract:

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audit quality, deadline concentration, audit offices

5.

The Relative Influences of Officers and Auditors on Annual Report Textual Disclosures

Number of pages: 64 Posted: 30 Apr 2019
Keith Czerney and Padmakumar Sivadasan
University of Missouri-Columbia and Tulane University - A.B. Freeman School of Business
Downloads 82 (297,155)

Abstract:

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Disclosure, MD&A, Footnotes, Textual Analysis, Auditors, Chief Financial Officers, Chief Executive Officers

6.

The Effects of Rule-Based Versus Principle-Based Accounting Estimates on Auditors’ Going Concern Assessments

Number of pages: 58 Posted: 07 Jul 2019
Herita T. Akamah, Keith Czerney and Thomas C. Omer
University of Nebraska at Lincoln - School of Accountancy, University of Missouri-Columbia and University of Nebraska at Lincoln - School of Accountancy
Downloads 18 (527,126)

Abstract:

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accounting estimates, auditors, rule-based standards, principle-based standards, going concern opinions, company failure

7.

Big Four Auditors, Litigation Risk, and Disclosure Tone

Posted: 03 Apr 2019
Keith Czerney, Ling Lei Lisic, Biyu Wu and Ivy Zhang
University of Missouri-Columbia, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Nebraska at Lincoln - School of Accountancy and University of California, Riverside

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Big 4 Auditors, Tone, Disclosure, Footnote, Litigation risk