Keith Czerney

University of Missouri-Columbia

College of Business

Columbia, MO 65211

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 28,952

SSRN RANKINGS

Top 28,952

in Total Papers Downloads

3,193

SSRN CITATIONS
Rank 24,209

SSRN RANKINGS

Top 24,209

in Total Papers Citations

44

CROSSREF CITATIONS

4

Scholarly Papers (10)

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: 24 Jul 2021
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 848 (52,081)
Citation 10

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 605 (80,592)
Citation 10

Abstract:

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explanatory language, audit reports, investor reaction

3.

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, California State University, Sacramento, College of Business, Department of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 387 (137,992)
Citation 15

Abstract:

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audit quality, deadline concentration, audit offices

4.

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 327 (166,534)
Citation 1

Abstract:

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

5.

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 314 (173,246)
Citation 2

Abstract:

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

6.

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

Number of pages: 68 Posted: 30 Apr 2019 Last Revised: 06 Jan 2021
Keith Czerney and Padmakumar Sivadasan
University of Missouri-Columbia and Tulane University - A.B. Freeman School of Business
Downloads 254 (215,377)

Abstract:

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

7.

Big 4 Auditors, Litigation Risk, and Disclosure Tone

Number of pages: 46 Posted: 14 Jul 2017 Last Revised: 05 May 2020
Keith Czerney, Ling Lei Lisic, Biyu Wu and Ivy Zhang
University of Missouri-Columbia, Virginia Tech - Pamplin College of Business, University of Nebraska-Lincoln and University of California, Riverside
Downloads 210 (258,412)

Abstract:

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Big 4 audit, Tone, Disclosure, Footnotes, Litigation risk

8.

What Are the Audit-Related Implications of Firm Profitability?

Number of pages: 60 Posted: 02 Jun 2020
Keith Czerney
University of Missouri-Columbia
Downloads 125 (400,139)

Abstract:

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Auditors, Client Business Risk, Audit Risk, Profitability, Audit Quality, Auditor Reporting, Auditor Resignation, Audit Pricing

9.

Can a Principal Auditor Reduce Accountability for an Audit Engagement by Dividing Responsibility With Another Auditor?

Number of pages: 51 Posted: 13 Jun 2022
University of Illinois at Urbana-Champaign, University of Missouri-Columbia, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 123 (407,442)

Abstract:

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audit reports; division of responsibility; auditor accountability

10.

Do Type II Subsequent Events Impair Financial Reporting Quality?

The Accounting Review, Forthcoming
Posted: 12 Nov 2019
Keith Czerney, Jaime J. Schmidt, Anne Thompson and Wei Zhu
University of Missouri-Columbia, University of Texas at Austin, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy

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