Keith Czerney

University of Missouri-Columbia

College of Business

Columbia, MO 65211

United States

SCHOLARLY PAPERS

9

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2,024

SSRN CITATIONS
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SSRN RANKINGS

Top 32,032

in Total Papers Citations

18

CROSSREF CITATIONS

6

Scholarly Papers (9)

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 708 (39,859)
Citation 5

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 526 (58,718)
Citation 7

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 261 (131,149)
Citation 10

Abstract:

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audit quality, deadline concentration, audit offices

4.

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 244 (140,376)
Citation 2

Abstract:

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

5.

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

Number of pages: 66 Posted: 30 Apr 2019 Last Revised: 17 Apr 2020
Keith Czerney and Padmakumar Sivadasan
University of Missouri-Columbia and Tulane University - A.B. Freeman School of Business
Downloads 127 (248,452)

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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 107 (283,120)
Citation 1

Abstract:

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

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 Polytechnic Institute & State University - Pamplin College of Business, University of Nebraska at Lincoln - School of Accountancy and University of California, Riverside
Downloads 36 (487,967)

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 15 (611,013)

Abstract:

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

9.

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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