Jeffrey Pittman

Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Associate Professor

St. John's, Newfoundland A1B 3X5

Canada

SCHOLARLY PAPERS

65

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19,828

SSRN CITATIONS
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Top 5,089

in Total Papers Citations

196

CROSSREF CITATIONS

64

Scholarly Papers (65)

1.

Tax Aggressiveness and Accounting Fraud

Journal of Accounting Research, Vol. 51 (4), 739-778, 2013
Number of pages: 59 Posted: 06 Mar 2012 Last Revised: 20 Nov 2013
Clive S. Lennox, Petro Lisowsky and Jeffrey Pittman
University of Southern California, Boston University Questrom School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,650 (12,587)
Citation 14

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accounting fraud, tax aggressiveness, effective tax rates, book-tax differences

2.

Auditing the Auditors: Evidence on the PCAOB's Inspections of Audit Firms

Number of pages: 50 Posted: 16 Oct 2007 Last Revised: 30 Sep 2008
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,557 (13,752)
Citation 4

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Regulation, Sarbanes-Oxley Act, PCAOB

3.
Downloads 1,480 ( 14,909)

Big Five Audits and Accounting Fraud

Number of pages: 57 Posted: 27 May 2008
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,480 (14,631)
Citation 33

Abstract:

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corporate governance, Big Five audits, agency costs, accounting fraud

Big Five Audits and Accounting Fraud

Contemporary Accounting Research, Vol. 27, No. 1, pp. 209-247, March 2010
Posted: 27 Aug 2011
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

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Big 5, fraud, audit quality

4.

Do IRS Audits Deter Corporate Tax Avoidance?

Number of pages: 64 Posted: 01 Sep 2010 Last Revised: 30 Aug 2013
Jeffrey L. Hoopes, Devan Mescall and Jeffrey Pittman
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Saskatchewan and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,189 (20,838)
Citation 66

Abstract:

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tax enforcement, corporate governance, IRS audits, taxes, agency costs

5.

The Importance of Audit Partners’ Risk Tolerance to Audit Quality

Number of pages: 58 Posted: 08 Jan 2019 Last Revised: 07 Jan 2021
Jeffrey Pittman, Sarah E. Stein and Delia F. Valentine
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Virginia Tech and Virginia Tech
Downloads 1,171 (21,353)
Citation 3

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audit partner, audit quality, risk tolerance, legal infractions

6.

Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?

Number of pages: 53 Posted: 12 Nov 2016 Last Revised: 14 Nov 2016
Xianjie He, Jeffrey Pittman, Oliver M. Rui and Donghui Wu
Shanghai University of Finance and Economics - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, China Europe International Business School (CEIBS) and The Chinese University of Hong Kong
Downloads 926 (30,021)
Citation 18

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Social ties; External auditors; Audit committee

7.

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
Joshua L. Gunn, Nicholas Hallman, Chan Li and Jeffrey Pittman
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 711 (43,167)
Citation 2

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

8.

The Determinants and Consequences of Tax Audits: Some Evidence from China

Number of pages: 48 Posted: 27 Mar 2015
Clive S. Lennox, Wanfu Li, Jeffrey Pittman and Zi-Tian Wang
University of Southern California, Nanjing University of Finance & Economics, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and The University of Queensland
Downloads 688 (45,150)
Citation 7

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tax audit, deterrent effect, tax aggressiveness, financial reporting quality

9.
Downloads 664 ( 47,382)
Citation 14

Auditor Choice in Politically Connected Firms

Number of pages: 63 Posted: 23 Sep 2010 Last Revised: 01 Aug 2013
Omrane Guedhami, Jeffrey Pittman and Walid Saffar
University of South Carolina - Moore School of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 664 (46,735)
Citation 14

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Auditor Choice, Political Connection, Corporate Governance

Auditor Choice in Politically Connected Firms

Journal of Accounting Research, Vol. 52, No. 1, 2014
Posted: 05 Mar 2014
Omrane Guedhami, Jeffrey Pittman and Broken Account
University of South Carolina - Moore School of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance

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Auditor Choice, Political Connection, Corporate Governance

10.

External versus Internal Monitoring: The Importance of Multiple Large Shareholders and Families to Auditor Choice in Western European Firms

Number of pages: 61 Posted: 07 Apr 2009 Last Revised: 02 Jun 2018
Sadok El Ghoul, Omrane Guedhami and Jeffrey Pittman
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 621 (51,671)
Citation 3

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auditor choice, ownership structure, corporate governance, Western Europe

Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World

Number of pages: 48 Posted: 20 Apr 2015 Last Revised: 16 Mar 2016
Woo-Jong Lee, Jeffrey Pittman and Walid Saffar
Seoul National University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 612 (52,039)
Citation 7

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Political Uncertainty, Cost Stickiness

Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World

Contemporary Accounting Research, Forthcoming
Posted: 12 Jul 2019
Woo-Jong Lee, Jeffrey Pittman and Walid Saffar
Seoul National University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance

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Political Uncertainty, Cost Stickiness, national elections, institutional infrastructure

12.
Downloads 597 ( 54,506)
Citation 2

Policy Uncertainty and Textual Disclosure

Number of pages: 60 Posted: 09 Aug 2017 Last Revised: 18 Sep 2019
Liangliang Jiang, Jeffrey Pittman and Walid Saffar
Hong Kong Polytechnic University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 483 (70,089)
Citation 5

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Textual Disclosure; Policy Uncertainty

Policy Uncertainty and Textual Disclosure

Number of pages: 56 Posted: 28 Sep 2020 Last Revised: 29 Apr 2021
Liangliang Jiang, Jeffrey Pittman and Walid Saffar
Hong Kong Polytechnic University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 114 (291,297)
Citation 3

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textual disclosure; policy uncertainty

13.

Does Information Asymmetry Matter to Equity Pricing? Evidence from Firms’ Geographic Location

Contemporary Accounting Research, Forthcoming
Number of pages: 66 Posted: 13 Sep 2010 Last Revised: 12 Oct 2015
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Shanghai Jiao Tong University (SJTU), Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Queen's University - Smith School of Business
Downloads 494 (68,848)
Citation 3

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Cost of equity capital, information asymmetry, geography location

14.

E-Commerce and Tax Planning: Canadian Experiences

Number of pages: 48 Posted: 05 Nov 2004
University of Lethbridge - Faculty of Management, Memorial University of Newfoundland, University of Waterloo - School of Accounting and Finance and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 440 (79,211)

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Electronic commerce, income tax planning, Canada, small business

15.

Emotions and Managerial Judgment: Evidence from Sunshine Exposure

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 25 May 2017 Last Revised: 05 May 2021
Monash University - Department of Accounting, City University of Hong Kong (CityUHK) - Department of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Deakin University and T.A. PAI Management Institute, Finance Area
Downloads 417 (84,404)
Citation 2

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Weather-induced mood; Optimism; Management earnings forecasts

16.

Cross-Country Evidence on the Importance of Big Four Auditors to Equity Pricing: The Mediating Role of Legal Institutions

Accounting, Organizations and Society, Forthcoming
Number of pages: 70 Posted: 09 Mar 2010 Last Revised: 29 Oct 2020
Sadok El Ghoul, Omrane Guedhami and Jeffrey Pittman
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 401 (88,322)
Citation 3

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Audit Quality, Corporate Governance, Cost of Equity

17.

Asset Redeployability and Stock Price Crash Risk

Number of pages: 53 Posted: 19 Jun 2017 Last Revised: 30 Aug 2019
Yangyang Chen, Jeffrey Ng, Jeffrey Pittman and Walid Saffar
City University of Hong Kong (CityUHK) - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 394 (90,100)
Citation 1

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Asset Redeployability, Stock Price Crash Risk, Bad News Hoarding, Asset Sales

18.

Auditor Choice and Its Implications for Group-Affiliated Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 22 Sep 2015
Junxiong Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 390 (91,146)
Citation 4

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business group, auditor selection, accounting transparency, related-party transactions

19.

Reputational Implications for Partners after a Major Audit Failure: Evidence from China

Number of pages: 52 Posted: 01 Mar 2012 Last Revised: 27 Sep 2018
Xianjie He, Jeffrey Pittman and Oliver M. Rui
Shanghai University of Finance and Economics - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and China Europe International Business School (CEIBS)
Downloads 388 (91,681)
Citation 15

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Audit failure, Partners’ reputation, Audit quality

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 30 Mar 2015 Last Revised: 08 Aug 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 385 (91,791)
Citation 5

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tunneling; tax aggressiveness; self-dealing; monitoring

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston

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tunneling, insider diversion, tax aggressiveness, path analysis

21.

Network Analysis of Audit Partner Rotation

Number of pages: 51 Posted: 20 Dec 2017 Last Revised: 20 Mar 2021
Jeffrey Pittman, Lin Wang and Donghui Wu
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Central University of Finance and Economics (CUFE) and The Chinese University of Hong Kong
Downloads 375 (96,049)
Citation 2

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Network; Audit partner rotation; Client retention; Information transfer

22.

The Impact of Financial Statement Audits on Non-Income-Increasing Misreporting: Evidence from Restatements

Number of pages: 52 Posted: 07 Feb 2017 Last Revised: 30 Sep 2018
Jeffrey Pittman and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 374 (95,738)
Citation 2

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Financial Report Misstatements; Audit Quality; Litigation and Reputation Costs; Investor Reactions to Restatements

23.

The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives

The Accounting Review, forthcoming
Number of pages: 67 Posted: 05 Jun 2017 Last Revised: 24 Jul 2020
Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, Florida Atlantic University and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 354 (101,903)
Citation 1

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tax enforcement; monitoring; stock price crash risk; information asymmetry; managerial agency conflicts

24.

Where do Local and Foreign Investors Lose Their Edge? The Mediating Role of State Ownership in Shaping Their Relative Informational Advantage

Number of pages: 59 Posted: 15 Sep 2010 Last Revised: 28 Jul 2019
University of San Francisco - School of Management, University of South Carolina - Moore School of Business, Shanghai Jiao Tong University (SJTU) and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 296 (123,836)
Citation 1

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State Ownership; Local Institutional Investors; Foreign Institutional Investors; Information Asymmetries; Monitoring

25.

Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias?

Number of pages: 73 Posted: 07 Dec 2017 Last Revised: 29 Apr 2019
Yue He, Bing Li, Zhenbin Liu and Jeffrey Pittman
City University of Hong Kong, City University of Hong Kong (CityUHK), Hong Kong Baptist University and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 278 (132,247)
Citation 2

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PCAOB Inspection; Audit Quality; U.S. Institutional Investors; Home Bias

26.

The Impact of Managerial Mood on Public Firms’ Decisions: Evidence from Corporate Tax Avoidance

Number of pages: 56 Posted: 10 Nov 2017 Last Revised: 13 Dec 2019
City University of Hong Kong (CityUHK) - Department of Accountancy, Shenzhen University - Shenzhen Audencia Business School, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, T.A. PAI Management Institute, Finance Area and University of Melbourne - Melbourne Business School
Downloads 264 (139,543)
Citation 1

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Weather; Managerial Mood; Tax Avoidance

27.

Cross-Country Evidence on the Importance of Auditor Choice to Corporate Debt Maturity

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 29 Nov 2014
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Victoria
Downloads 210 (174,043)
Citation 5

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Audit quality, corporate governance, legal institutions, debt maturity

28.

The Choice Between Private and Public Capital Markets: The Importance of Disclosure Standards and Auditor Discipline to Countries Divesting State-Owned Enterprises

Paris December 2007 Finance International Meeting AFFI-EUROFIDAI Paper
Number of pages: 57 Posted: 21 Mar 2007
Jeffrey Pittman and Omrane Guedhami
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of South Carolina - Moore School of Business
Downloads 210 (174,043)
Citation 3

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privatization methods, disclosure, auditor discipline, corporate governance

29.

The Impact of Transportation Infrastructure Development on Auditor Effort and Audit Quality: Evidence from a Natural Experiment

Number of pages: 54 Posted: 21 Jun 2019
Xianjie He, Jin Zhi, Jeffrey Pittman and Oliver M. Rui
Shanghai University of Finance and Economics - School of Accountancy, Southwestern University of Finance and Economics (SWUFE), Memorial University of Newfoundland (MNU) - Faculty of Business Administration and China Europe International Business School (CEIBS)
Downloads 202 (180,505)
Citation 2

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Transportation Infrastructure Development, Auditor Effort, Audit Quality

30.

A Tale of Two Intermediaries: Investment Banker–Auditor Social Ties and IPO Audit Quality

Number of pages: 50 Posted: 01 Aug 2019 Last Revised: 22 Sep 2020
Xianjie He, Jeffrey Pittman, Shuwei Sun and Donghui Wu
Shanghai University of Finance and Economics - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Shanghai University of International Business and Economics - School of Accountancy and The Chinese University of Hong Kong
Downloads 193 (189,025)

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social ties, auditors, investment bankers, capital allocation

31.

Corporate Monitoring and Misreporting: The Role of Rules-based and Principles-based Accounting Standards

Number of pages: 68 Posted: 27 Feb 2018 Last Revised: 12 Feb 2021
Li Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
Iowa State University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 185 (195,449)
Citation 2

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Accounting Standards, Restatements, Corporate Governance

32.

The Importance of Social Networks to Individual Auditors

Number of pages: 67 Posted: 22 Apr 2019 Last Revised: 13 Feb 2021
Jeffrey Pittman, Baolei Qi, Guochang Zhang and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management, University of Hong Kong and University of Houston
Downloads 179 (201,187)

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individual auditors; social networks; alumni networks; school ties; audit quality; client acquisition; career pamni network, audit quality, client acquisition, career path

33.

Spillover Effects of Clients’ Tax Enforcement on Financial Statement Auditors: Evidence from a Discontinuity Design

Number of pages: 70 Posted: 15 Nov 2019 Last Revised: 20 Feb 2020
Travis Chow, Jeffrey Pittman, Muzhi Wang and Le Zhao
The University of Hong Kong, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Central University of Finance and Economics (CUFE) - School of Accountancy and Nankai University
Downloads 161 (221,347)

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tax enforcement, audit fees, audit effort, auditor-client matching

34.

Captured by Mutual Funds: Do Cross-Audits Undermine Auditor Independence?

Number of pages: 67 Posted: 09 Jul 2019 Last Revised: 28 Aug 2020
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
City University of Hong Kong (CityUHK) - Department of Accountancy, Shanghai University of Finance and Economics, Shanghai University of International Business and Economics and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 160 (221,347)

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Cross-audit; Audit opinion; Mutual fund

35.

Political Cycles and Analyst Bias

Number of pages: 61 Posted: 30 Oct 2018
Jeffrey Pittman, Zhifeng Yang and Sijia Yu
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Stony Brook University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 152 (230,986)
Citation 1

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Political Cycle; Government Intervention; Analyst Optimistic Bias; Corporate Information Environment

36.

Common Individual Auditors and Analyst Forecast Performance

Number of pages: 63 Posted: 05 Mar 2020
Junxiong Fang, Shuqing Luo and Jeffrey Pittman
Fudan University - School of Management, University of Hong Kong and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 151 (232,292)

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37.

Foreign Competition and Tax Avoidance

Number of pages: 57 Posted: 30 Apr 2020 Last Revised: 02 Mar 2021
Edith Cowan University - School of Business & Law, Dept of Economics, Finance and Marketing, La Trobe Business School, La Trobe University, Monash University - Department of Banking and Finance, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Deakin University
Downloads 146 (238,634)
Citation 2

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Foreign Competition; Tax Avoidance

Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 06 Oct 2019
Jeffrey Pittman and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 127 (267,247)

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Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring

Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 2019
Jeffrey Pittman and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston

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debt covenant constraints, debt covenant hypothesis, income-increasing misstatements, non-income-increasing misstatements, audit fees, audit quality

39.

It’s a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions

Number of pages: 60 Posted: 28 Dec 2019 Last Revised: 17 Jun 2020
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
City University of Hong Kong (CityUHK) - Department of Accountancy, Shanghai University of Finance and Economics, Shanghai University of International Business and Economics and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 119 (279,402)

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Social Connections, Auditor Incentives, Mutual Fund Stock-holding

40.

Does Religion Matter to Equity Pricing?

Journal of Business Ethics, Forthcoming
Number of pages: 57 Posted: 06 Mar 2012 Last Revised: 26 Feb 2014
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Shanghai Jiao Tong University (SJTU), Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Queen's University - Smith School of Business
Downloads 114 (287,999)
Citation 6

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Religion, Cost of Equity Capital, Investor Protection, Corporate Governance

41.

The Importance of International Anti-Bribery Cooperation to Auditors’ Reaction to Foreign Corruption Risk

Number of pages: 66 Posted: 02 Mar 2020 Last Revised: 05 Feb 2021
Yangyang Fan, Mark (Shuai) Ma, Jeffrey Pittman and Yuping Zhao
Hong Kong Polytechnic University - School of Accounting and Finance, University of Pittsburgh - Accounting Group, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 110 (295,297)

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Audit Fees; Foreign Corruption; Foreign Corrupt Practices Act

42.

Are Insiders Equal? Evidence from Earnings Management in Closely Held East Asian Firms

Research in International Business and Finance, forthcoming
Number of pages: 63 Posted: 26 Jul 2017 Last Revised: 20 May 2020
Saint Mary's University - Department of Finance & Management Science, West Virginia University, University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, University of South Carolina - Darla Moore School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 94 (327,857)

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Family Conglomerates, Earnings Management, Comparative Accounting Systems and Practice, Real Activities Manipulation, Corporate Governance, East Asia

43.

Auditors’ Responses to Asset Redeployability

Number of pages: 54 Posted: 18 Aug 2020
Ferdinand A Gul, Karen Lai, Tongxia Li and Jeffrey Pittman
Deakin University, Deakin University, Beijing Normal University and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 68 (396,087)

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asset redeployability; earnings management, asset sales, business risk, auditor responses

44.

The Role of IRS Monitoring in Equity Pricing in Public Firms

Contemporary Accounting Research, Vol. 28, 2011
Number of pages: 56 Posted: 13 Nov 2013
Sadok El Ghoul, Omrane Guedhami and Jeffrey Pittman
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 63 (412,198)
Citation 8

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Corporate governance, IRS audits, Taxes, Agency costs

The Importance of Director External Social Networks to Stock Price Crash Risk

Number of pages: 60 Posted: 23 Apr 2018 Last Revised: 19 Aug 2020
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Florida Atlantic University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 38 (521,912)

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crash risk, social network, social connections, board monitoring

The Importance of Director External Social Networks to Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Florida Atlantic University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston

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crash risk, social network, social connections, board monitoring

46.

You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-Public Accounting Experience on Audit Outcomes

Number of pages: 69 Posted: 06 Nov 2020 Last Revised: 03 Feb 2021
Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Brigham Young University and Florida State University - Department of Accounting
Downloads 30 (551,464)
Citation 1

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audit partner industry experience, boomerangs, audit quality, audit partners, audit efficiency, imprinting theory, perspective-taking theory

47.

Auditor-client Reciprocity: Evidence from Forecast-issuing Brokerage Houses and Forecasted Companies Sharing the Same Auditor

Posted: 02 Mar 2021
Simon Fung, Like Jiang, Jeffrey Pittman, Yu Wang and Shafu Zhang
Deakin University, University of Melbourne - Faculty of Business and Economics, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Nanjing University and Nanjing University

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48.

The Importance of Proximity to the Audit Firm’s National Office to Practice Office Growth and Audit Quality

Posted: 28 Feb 2021 Last Revised: 10 May 2021
Keval Amin, Jeffrey Pittman, Zhifeng Yang and Haoran Zhu
Stony Brook University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Stony Brook University and The University of Hong Kong - Faculty of Business and Economics

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Internal Governance; Proximity; Office Growth; Client Selection; Audit Quality

49.

Stock Market Liberalization and Corporate Social Responsibility: Evidence From a Quasi-Natural Experiment in China

Posted: 20 Jan 2021
Boston College - Carroll School of Management, Wuhan University, International School of Business & Finance, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and The University of Queensland

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stock market liberalization; corporate social responsibility (CSR); firm value; labor productivity; environmental effects

50.

Knowledge is Power: The Importance of Public Accounting Experience to Mutual Fund Managers’ Monitoring

Posted: 20 Oct 2020
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
City University of Hong Kong (CityUHK) - Department of Accountancy, Shanghai University of Finance and Economics, Shanghai University of International Business and Economics and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

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Mutual fund manager; Public accounting experience; Earnings management

51.

The Importance of Business Development Incentives to Audit Partner Independence: Evidence from The Propensity to Issue Modified Opinions to Group-affiliated Audit Clients

Posted: 16 Jul 2020 Last Revised: 05 Feb 2021
Simon Fung, Like Jiang, Jeffrey Pittman and Zhifeng Yang
Deakin University, University of Melbourne - Faculty of Business and Economics, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Stony Brook University

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Auditor independence; future business potential; modified audit opinions; business group-affiliated audit clients

52.

The Importance of Clients' Social Ties to Audit Adjustments

Posted: 23 Jun 2020
Wanfu Li, Jeffrey Pittman, Zi-Tian Wang and Ziye Zhao
Nanjing University of Finance & Economics, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, The University of Queensland and Shanghai University of Finance and Economics

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Social Ties, Audit Adjustments, Audit Effort

53.

Individual Auditor Social Responsibility and Audit Quality: Evidence from China

Posted: 10 Mar 2020 Last Revised: 19 Dec 2020
Jeffrey Pittman, Baolei Qi, Yi Si, Zi-Tian Wang and Chongwu Xia
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management, The School of Management, Xi'an Jiaotong University, The University of Queensland and School of Management, University of Science and Technology of China

Abstract:

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Auditor Social Responsibility, Audit Quality, Auditor Competence, Auditor Independence

54.

Transportation Infrastructure Development and Tax Avoidance: Evidence From a Quasi-Natural Experiment

Posted: 03 Feb 2020 Last Revised: 11 Feb 2021
Lyu Fan, Caiyue Ouyang, Jeffrey Pittman, Jiacai Xiong and Jun Yao
Deakin University, Beijing Jiaotong University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Jiangxi University of Finance and Economics and Deakin University

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high-speed railway, geographic proximity, tax avoidance; agency problem

55.

Stock Market Liberalization, Investment Banks, and Analyst Forecast Quality: Evidence From a Quasi-Natural Experiment in China

Posted: 16 Oct 2019
Jeffrey Pittman, Baolei Qi, Zeyu Sun and Zi-Tian Wang
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management, Xi'an Jiaotong University (XJTU) and The University of Queensland

Abstract:

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stock market liberalization, investment banks, analyst forecast quality

56.

Stock Market Liberalization and Earnings Management: Evidence from a Quasi-Natural Experiment in China

Posted: 17 Sep 2019
Kaijuan Gao, Jeffrey Pittman, Xiongyuan Wang and Zi-Tian Wang
Business School, Hunan University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Zhongnan University of Economics and Law and The University of Queensland

Abstract:

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stock market liberalization, foreign investors, earnings management

57.

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality

Posted: 21 Feb 2019 Last Revised: 08 Dec 2019
Iowa State University - Department of Accounting and Finance, Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Brigham Young University, Virginia Commonwealth University and University of Connecticut - Department of Accounting

Abstract:

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Audit partner performance, Arthur Andersen, audit quality, personal experience

58.

CEO Sensation Seeking and Accounting Conservatism

Posted: 05 Oct 2018
Xiaohua Fang, Le Luo, Jeffrey Pittman and Hong Xie
Florida Atlantic University, School of Management, Huazhong University of Science and Technology, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Kentucky - Von Allmen School of Accountancy

Abstract:

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CEO personality traits; sensation seeking; accounting conservatism

59.

The Importance of Partner Narcissism to Audit Quality

Posted: 18 Jun 2018
Ting-Kai Chou, Jeffrey Pittman and Zili Zhuang
National Cheng-Kung University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Abstract:

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narcissism, audit quality, audit partners

60.

To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice

Accounting, Organizations and Society, Vol. 83 (May): 1-24, 2020
Posted: 30 Jun 2017 Last Revised: 18 Jun 2020
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Virginia Tech

Abstract:

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auditor choice, product similarity, auditor knowledge, proprietary costs

61.

State Liability Regimes within the United States and Auditor Reporting

Accounting Review, Forthcoming
Posted: 31 Dec 2013 Last Revised: 13 Apr 2016
Divya Anantharaman, Jeffrey Pittman and Nader Wans
Rutgers, The State University of New Jersey - Accounting & Information Systems, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Abstract:

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Auditor litigation risk, state common-law, going concern opinions

62.

Voluntary Audits Versus Mandatory Audits

The Accounting Review, Forthcoming
Posted: 28 Aug 2011
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Abstract:

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voluntary audits, mandatory audits, credit ratings

63.

Auditing the Auditors: Evidence on the PCAOB’s Inspections of Audit Firms

Journal of Accounting & Economics (JAE), Vol. 49, Nos. 1/2, p. 84, February 2010
Posted: 27 Aug 2011
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Abstract:

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Regulation, Sarbanes-Oxley Act, PCAOB

64.

Auditor Choice and the Cost of Debt Capital for Newly Public Firms

Posted: 09 Dec 2003
Jeffrey Pittman and Steve Fortin
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Waterloo - School of Accounting and Finance

Abstract:

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audit quality, firm-lender relationships, asymmetric information, contracts and reputation

65.

'Stealth Tax Rates': Effective Versus Statutory Personal Marginal Tax Rates

Canadian Tax Journal, Vol. 46, No. 5, 1998
Posted: 18 Apr 1999
Alan Macnaughton, Thomas A. Matthews and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, affiliation not provided to SSRN and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Abstract:

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