Jeffrey Pittman

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

Associate Professor

St. John's, Newfoundland A1B 3X5

Canada

SCHOLARLY PAPERS

32

DOWNLOADS
Rank 2,922

SSRN RANKINGS

Top 2,922

in Total Papers Downloads

10,397

CITATIONS
Rank 10,748

SSRN RANKINGS

Top 10,748

in Total Papers Citations

39

Scholarly Papers (32)

1.

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 1,390 (9,297)
Citation 2

Abstract:

Regulation, Sarbanes-Oxley Act, PCAOB

2.

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, University of Illinois at Urbana-Champaign - Department of Accountancy and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,104 (9,968)
Citation 3

Abstract:

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

3.
Downloads 1,102 ( 15,025)
Citation 13

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 1,102 (14,718)
Citation 13

Abstract:

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

Abstract:

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, University of Saskatchewan and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 761 (19,799)
Citation 6

Abstract:

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

5.
Downloads 603 ( 35,771)
Citation 2

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 603 (35,244)
Citation 2

Abstract:

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

Abstract:

Auditor Choice, Political Connection, Corporate Governance

6.

E-Commerce and Tax Planning: Canadian Experiences

Canadian Accounting Perspectives, Vol. 3, No. 2, Fall 2004
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 388 (56,921)
Citation 1

Abstract:

Electronic commerce, income tax planning, Canada, small business

7.

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 School of Business
Downloads 385 (54,950)
Citation 1

Abstract:

Cost of equity capital, information asymmetry, geography location

8.

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

Number of pages: 55 Posted: 07 Apr 2009 Last Revised: 28 Jul 2017
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 363 (50,308)

Abstract:

auditor choice, ownership structure, corporate governance, Western Europe

9.

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

Number of pages: 70 Posted: 09 Mar 2010 Last Revised: 22 Dec 2014
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 261 (69,137)
Citation 5

Abstract:

Audit Quality, Corporate Governance, Cost of Equity

10.

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

Number of pages: 52 Posted: 01 Mar 2012 Last Revised: 21 Dec 2013
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 244 (81,838)

Abstract:

Audit failure, Partners’ reputation, Audit quality

11.

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 180 (131,093)
Citation 2

Abstract:

privatization methods, disclosure, auditor discipline, corporate governance

12.

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 Shanghai University of Finance and Economics
Downloads 113 (77,094)

Abstract:

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

13.

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 89 (147,957)

Abstract:

Audit quality, corporate governance, legal institutions, debt maturity

14.

The Importance of Aggressive Tax Planning to the Diversion of Corporate Resources: Evidence from Chinese Public Firms

Number of pages: 60 Posted: 30 Mar 2015 Last Revised: 02 Apr 2015
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 86 (106,517)

Abstract:

tunneling; tax aggressiveness; self-dealing; monitoring

15.

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:

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

16.

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 55 (74,258)

Abstract:

Political Uncertainty, Cost Stickiness

17.

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 46 (343,229)
Citation 4

Abstract:

Corporate governance, IRS audits, Taxes, Agency costs

18.

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 School of Business
Downloads 42 (263,221)

Abstract:

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

19.

Auditor Choice and Its Implications for Group-Affiliated Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 22 Sep 2015
Junxiong Fang Sr., 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 7 (78,193)

Abstract:

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

20.

Policy Uncertainty and Textual Disclosure

Number of pages: 57 Posted: 09 Aug 2017
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 0 (269,434)

Abstract:

Textual Disclosure; Policy Uncertainty

21.

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

Number of pages: 53 Posted: 26 Jul 2017
Saint Mary's University - Department of Finance & Management Science, University of South Carolina, 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 0 (460,029)

Abstract:

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

22.

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

Number of pages: 63 Posted: 30 Jun 2017
University of Arkansas, Virginia Tech, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Virginia Tech
Downloads 0 (230,994)

Abstract:

auditor choice, product similarity, auditor expertise, proprietary costs

23.

The Dark Side of Asset Redeployability: Future Stock Price Crashes

Number of pages: 54 Posted: 19 Jun 2017 Last Revised: 02 Sep 2017
Yangyang Chen, Jeffrey Ng, Jeffrey Pittman and Walid Saffar
Hong Kong Polytechnic University - Faculty of Business, 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 0 (215,771)

Abstract:

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

24.

Does Stock Price Crash Risk Subside When the IRS Imposes Stricter Corporate Tax Enforcement?

Number of pages: 50 Posted: 05 Jun 2017 Last Revised: 09 Jun 2017
Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, Georgia State University - J. Mack Robinson College of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 0 (282,348)

Abstract:

Tax Enforcement; Information Asymmetry; Stock Price Crash Risk; Monitoring

25.

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 Pittsburgh - Katz Graduate School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 0 (116,732)

Abstract:

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

26.

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

Number of pages: 61 Posted: 07 Feb 2017 Last Revised: 31 May 2017
Jeffrey Pittman and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 0 (142,664)

Abstract:

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

27.

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 0 (56,419)

Abstract:

Social ties; External auditors; Audit committee

28.

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:

voluntary audits, mandatory audits, credit ratings

29.

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:

Regulation, Sarbanes-Oxley Act, PCAOB

30.

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

Posted: 15 Sep 2010 Last Revised: 07 Feb 2012
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

Abstract:

Local Institutional Investors, Foreign Institutional Investors, State Ownership, Information Asymmetries

31.

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

Journal of Accounting & Economics, Vol. 37, No. 1, pp. 113-136, February 2004
Posted: 09 Dec 2003
Jeffrey Pittman and Steve Fortin
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and McGill University - Desautels Faculty of Management

Abstract:

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

32.

'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: