Jeffrey Pittman

Memorial University

Professor

St. John's, Newfoundland A1B 3X5

Canada

Virginia Tech

United States

SCHOLARLY PAPERS

80

DOWNLOADS
Rank 2,129

SSRN RANKINGS

Top 2,129

in Total Papers Downloads

27,543

SSRN CITATIONS
Rank 2,960

SSRN RANKINGS

Top 2,960

in Total Papers Citations

549

CROSSREF CITATIONS

60

Scholarly Papers (80)

1.
Downloads 2,371 (11,718)

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
Downloads 2,371 (11,510)
Citation 55

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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

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Big 5, fraud, audit quality

The Importance of Audit Partners’ Risk Tolerance to Audit Quality

Contemporary Accounting Research 40 (4): 2512-2546 (2023)
Number of pages: 62 Posted: 08 Jan 2019 Last Revised: 03 Jan 2024
Jeffrey Pittman, Sarah E. Stein and Delia F. Valentine
Memorial University, Virginia Tech and University of Wisconsin - Milwaukee
Downloads 1,818 (17,554)
Citation 3

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audit partner, audit quality, risk tolerance, legal infractions

The importance of audit partners’ risk tolerance to audit quality

Contemporary Accounting Research, Forthcoming
Posted: 05 Oct 2023
Jeffrey Pittman, Sarah E. Stein and Delia F. Valentine
Memorial University, Virginia Tech and University of Wisconsin - Milwaukee

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audit partner, audit quality, risk tolerance, legal infractions

3.

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
Downloads 1,792 (18,252)
Citation 33

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

4.

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
Downloads 1,617 (21,373)
Citation 4

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Regulation, Sarbanes-Oxley Act, PCAOB

5.

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
Downloads 1,372 (27,365)
Citation 133

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

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
Shanghai University of Finance and Economics - School of Accountancy, Memorial University, China Europe International Business School (CEIBS)affiliation not provided to SSRN and The Chinese University of Hong Kong
Downloads 1,216 (32,698)
Citation 18

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Social ties; External auditors; Audit committee

7.

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 (CityU) - Department of Accountancy, Memorial University, Royal Melbourne Institute of Technolog (RMIT University) - School of Economics, Finance and Marketing and T.A. PAI Management Institute, Finance Area
Downloads 1,185 (33,936)
Citation 2

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Weather-induced mood; Optimism; Management earnings forecasts

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 and Southwestern University of Finance and Economics
Downloads 1,037 (41,007)
Citation 7

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

9.
Downloads 937 (47,261)
Citation 6

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 and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 662 (74,188)
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 and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 275 (206,019)
Citation 10

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textual disclosure; policy uncertainty

10.

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
Downloads 919 (48,574)
Citation 7

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

Network Analysis of Audit Partner Rotation

Number of pages: 51 Posted: 20 Dec 2017 Last Revised: 20 Mar 2021
Jeffrey Pittman, Lin Wang, Lin Wang and Donghui Wu
Memorial University, The Chinese University of Hong Kong (CUHK)Central University of Finance and Economics (CUFE) and The Chinese University of Hong Kong
Downloads 799 (57,934)
Citation 2

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Network; Audit partner rotation; Client retention; Information transfer

Network Analysis of Audit Partner Rotation

Contemporary Accounting Research, Forthcoming
Posted: 03 Nov 2021
Jeffrey Pittman, Lin Wang, Lin Wang and Donghui Wu
Memorial University, The Chinese University of Hong Kong (CUHK)Central University of Finance and Economics (CUFE) and The Chinese University of Hong Kong

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networks, audit partner rotation, information transfer, auditor independence, audit quality, client defections

12.

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
Downloads 748 (64,353)
Citation 1

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

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 and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 732 (65,153)
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 and Hong Kong Polytechnic University - School of Accounting and Finance

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Auditor Choice, Political Connection, Corporate Governance

14.

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
Downloads 714 (68,221)
Citation 4

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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 and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 689 (70,449)
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 and Hong Kong Polytechnic University - School of Accounting and Finance

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Political Uncertainty, Cost Stickiness, national elections, institutional infrastructure

16.

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, Xi'an Jiaotong University (XJTU) - School of Management, University of Hong Kong and University of Houston
Downloads 591 (86,643)
Citation 2

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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

17.

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

Contemporary Accounting Research
Number of pages: 66 Posted: 13 Sep 2010 Last Revised: 07 Mar 2023
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Shanghai Jiao Tong University (SJTU), Memorial University and Queen's University - Smith School of Business
Downloads 550 (94,879)
Citation 3

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Cost of equity capital, information asymmetry, geography location

18.

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 and University of Houston
Downloads 520 (101,959)
Citation 2

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

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, American University and University of Houston
Downloads 474 (112,455)
Citation 14

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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, American University and University of Houston

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tunneling, insider diversion, tax aggressiveness, path analysis

20.

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

Journal of Accounting Research, Forthcoming
Number of pages: 77 Posted: 28 Dec 2019 Last Revised: 03 Aug 2021
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
City University of Hong Kong (CityU) - Department of Accountancy, Shanghai University of Finance and Economics, Shanghai University of Finance and Economics and Memorial University
Downloads 470 (114,786)

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Social Connections, Auditor Incentives, Mutual Fund Stockholding

21.

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
Downloads 466 (116,028)

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Electronic commerce, income tax planning, Canada, small business

22.

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, Oliver M. Rui and Oliver M. Rui
Shanghai University of Finance and Economics - School of Accountancy, Memorial University and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 460 (117,811)
Citation 29

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Audit failure, Partners’ reputation, Audit quality

23.

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

Accounting, Organizations and Society
Number of pages: 70 Posted: 09 Mar 2010 Last Revised: 07 Mar 2023
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
Downloads 459 (118,094)
Citation 3

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Audit Quality, Corporate Governance, Cost of Equity

24.

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

Number of pages: 53 Posted: 01 Aug 2019 Last Revised: 15 Jun 2022
Xianjie He, Jeffrey Pittman, Shuwei Sun and Donghui Wu
Shanghai University of Finance and Economics - School of Accountancy, Memorial University, Shanghai University of International Business and Economics - School of Accountancy and The Chinese University of Hong Kong
Downloads 449 (121,226)

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social ties, auditors, investment bankers, capital allocation

25.

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, American University and University of Houston
Downloads 436 (125,522)
Citation 4

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

26.

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, Monash University - Monash University Malaysia, Monash University - Department of Banking and Finance, Memorial University and Royal Melbourne Institute of Technolog (RMIT University) - School of Economics, Finance and Marketing
Downloads 399 (139,014)
Citation 2

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Foreign Competition; Tax Avoidance

27.

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 (CityU) - Department of Accountancy, Shenzhen University & Audencia Business School, Memorial University, T.A. PAI Management Institute, Finance Area and University of Melbourne - Melbourne Business School
Downloads 385 (144,733)

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Weather; Managerial Mood; Tax Avoidance

28.

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
Shanghai University of Finance and Economics, City University of Hong Kong (CityU), Hong Kong Baptist University and Memorial University
Downloads 362 (154,970)
Citation 1

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

29.

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
Downloads 353 (159,293)
Citation 1

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30.

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

Number of pages: 62 Posted: 27 Feb 2018 Last Revised: 30 Aug 2022
Li Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
University of Connecticut - School of Business, Memorial University, American University and University of Houston
Downloads 346 (162,791)
Citation 2

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Accounting Standards, Restatements, Corporate Governance

31.

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
Downloads 319 (177,525)
Citation 1

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

32.

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

Number of pages: 73 Posted: 09 Jul 2019 Last Revised: 27 Jul 2022
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
City University of Hong Kong (CityU) - Department of Accountancy, Shanghai University of Finance and Economics, Shanghai University of Finance and Economics and Memorial University
Downloads 308 (184,111)

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cross-audits; auditor reporting aggressiveness; auditor independence; mutual funds

33.

Political Incentives and Analyst Bias

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 30 Oct 2018 Last Revised: 14 Mar 2024
Jeffrey Pittman, Zhifeng Yang, Sijia Yu and Haoran Zhu
Memorial University, Stony Brook University, City University of Hong Kong (CityU) - Department of Accountancy and Southern University of Science and Technology
Downloads 247 (230,573)
Citation 1

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Political Incentives; Political Events; Analyst Bias; Corporate Information Environment

34.

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

Contemporary Accounting Research
Number of pages: 59 Posted: 29 Nov 2014 Last Revised: 07 Mar 2023
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Memorial University and University of Victoria
Downloads 243 (234,196)
Citation 5

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Audit quality, corporate governance, legal institutions, debt maturity

35.

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 and University of South Carolina - Moore School of Business
Downloads 239 (239,091)
Citation 3

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privatization methods, disclosure, auditor discipline, corporate governance

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: 64 Posted: 06 Nov 2020 Last Revised: 07 Dec 2021
Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting
Downloads 195 (287,232)
Citation 1

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audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency

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

Accounting, Organizations and Society 100 (101331): 1-23.
Posted: 07 Dec 2021 Last Revised: 31 May 2023
Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting

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audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency

37.

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, Shenzhen Audencia Financial Technology Institute, Beijing Normal University and Memorial University
Downloads 195 (287,845)
Citation 2

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

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 and University of Houston
Downloads 186 (299,809)
Citation 4

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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 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.

The Importance of Regulatory Shifts in 8-K Disclosures on Corporate Innovation

Number of pages: 57 Posted: 26 Jan 2023
Yangyang Chen, Yue Luo, Jeffrey Pittman and Qin Tan
City University of Hong Kong (CityU) - Department of Accountancy, Nanjing University of Finance and Economics, Memorial University and City University of Hong Kong (CityU)
Downloads 156 (349,768)

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40.

Does Religion Matter to Equity Pricing?

Journal of Business Ethics
Number of pages: 57 Posted: 06 Mar 2012 Last Revised: 07 Mar 2023
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Shanghai Jiao Tong University (SJTU), Memorial University and Queen's University - Smith School of Business
Downloads 154 (353,556)
Citation 21

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

41.

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

Research in International Business and Finance
Number of pages: 63 Posted: 26 Jul 2017 Last Revised: 07 Mar 2023
Dalhousie University, 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
Downloads 129 (406,862)

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

42.

Penny-Wise and Pound-Foolish: Does Striving to Meet Earnings Expectations by Manipulating Real Activities Trigger Product Recalls?

Management Science, Forthcoming
Number of pages: 68 Posted: 06 Jul 2021 Last Revised: 20 Sep 2023
Yangyang Chen, Lijun Ma, Jeffrey Pittman and Xin Yang
City University of Hong Kong (CityU) - Department of Accountancy, University of International Business and Economics (UIBE), Memorial University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 94 (517,450)

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Product recalls, product quality, earnings expectations, real activities management

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 and University of Houston
Downloads 93 (518,615)
Citation 13

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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 and University of Houston

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crash risk, social network, social connections, board monitoring

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
Downloads 92 (517,450)
Citation 8

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Corporate governance, IRS audits, Taxes, Agency costs

45.

Cross-Border Regulatory Cooperation and Firm Cross-Listing Decisions

Number of pages: 67 Posted: 04 Dec 2023
Xiaoqi Chen, Yangyang Chen, Jeffrey Pittman and Bin Yang
Xiamen University, City University of Hong Kong (CityU) - Department of Accountancy, Memorial University and Jinan University - Management School
Downloads 70 (612,239)

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MMoU; Cross-border regulatory cooperation; Cross-listing; Information asymmetry; Agency problems

Is CEO-Board Cultural Diversity More Valuable to Corporate Creditors in Bad Times?

Number of pages: 48 Posted: 18 Jan 2024 Last Revised: 24 Jan 2024
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Virginia Tech, Memorial University and University of Texas at El Paso
Downloads 52 (718,185)

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Economic policy uncertainty; Corporate governance; Board monitoring; Cultural diversity; Cultural distance; Cost of debt

Boards and Bonds in Bad Times

Posted: 11 Oct 2022
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Virginia Tech, Memorial University and University of Texas at El Paso

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Economic policy uncertainty; Corporate governance; Board monitoring; Cultural diversity; Cultural distance; Cost of debt

47.

The Importance of Interbank Information Sharing to Firms' Public Disclosure Policies

Number of pages: 54 Posted: 12 Feb 2024
Xiaoqi Chen, Yangyang Chen, Junqi Liu and Jeffrey Pittman
Xiamen University, City University of Hong Kong (CityU) - Department of Accountancy, Xiamen University, Institute for Financial and Accounting Studies and Memorial University
Downloads 44 (754,448)

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Voluntary disclosure, Management forecasts, Interbank information sharing, Public credit registries

48.

Experience is Wealth: Does Work Experience in Other Professions Matter to Mutual Fund Managers’ Portfolio Decisions?

Number of pages: 64 Posted: 29 Feb 2024
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
City University of Hong Kong (CityU) - Department of Accountancy, Shanghai University of Finance and Economics, Shanghai University of Finance and Economics and Memorial University
Downloads 31 (853,682)

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Professional experience, Mutual fund stockholding, Mutual fund performance

49.

The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments

Number of pages: 58 Posted: 15 Apr 2024
Xianjie He, Jeffrey Pittman, Shuwei Sun and Zili Zhuang
Shanghai University of Finance and Economics - School of Accountancy, Memorial University, Shanghai University of International Business and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 28 (888,934)

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concientiousness, audit adjusment, typos, individual auditors, audit quality

50.

Tax Avoidance and Equity Pricing: The Importance of Countries’ Legal Institutions and Disclosure Regulations

Number of pages: 66 Posted: 01 Sep 2021 Last Revised: 06 May 2024
West Virginia University, University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Memorial University and University of Montevallo
Downloads 2 (1,125,753)
Citation 1

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Tax avoidance, cost of equity capital, managerial diversion, institutional environments

51.

The Importance of Auditors’ Unmet Promotion Expectations to Audit Quality

Posted: 06 Mar 2024
Yangyang Chen, Jeffrey Pittman, Bin Wu and Min Zhang
City University of Hong Kong (CityU) - Department of Accountancy, Memorial University, Central China Normal University - School of Economics and Business Administration and Renmin University of China - School of Business

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auditor promotion, unmet promotion expectations, audit quality, machine learning

52.

Reverse mergers and stock price crash risk: Evidence from a quasi-natural experiment

Posted: 06 Jul 2023 Last Revised: 16 Nov 2023
Yudan Li, Yanju Liu, Hongbo Pan, Jeffrey Pittman and Zi-Tian Wang
Independent, Hong Kong Baptist University – Department of Accountancy and Law, Wuhan University, Memorial University and Southwestern University of Finance and Economics

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Shell value, bad news disclosures, stock crash risk, and regulations

53.

Executive Team Heterogeneity and Information Suppression: Evidence from Stock Price Crash Risk

Posted: 06 Mar 2023 Last Revised: 26 Apr 2023
Xiaohua Fang, Yiwei Li, Jeffrey Pittman and Yeqin Zeng
Florida Atlantic University, University of Essex, EBS, Memorial University and Durham University Business School, Finance and Economics

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executive team, equity incentive heterogeneity, crash risk

54.

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

Journal of Accounting Research, Volume 60, Issue 3, 2022
Posted: 11 Oct 2022
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
City University of Hong Kong (CityU) - Department of Accountancy, Shanghai University of Finance and Economics, Shanghai University of Finance and Economics and Memorial University

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social connections, auditor incentives, mutual fund stockholding

55.

Auditors’ Response to Cybersecurity Risk: Human Capital Investment and Cross-Client Influence

Posted: 29 Aug 2022
Bing Li, Yifu Li, Jeffrey Pittman and Wenfeng Wang
City University of Hong Kong (CityU), Renmin University of China, Memorial University and Southern University of Science and Technology

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cybersecurity data breach, auditor, audit peer, cybersecurity human capital, cybersecurity disclosure

56.

Auditor Reputation Impairments and Private-Client Market Share

Posted: 26 May 2022
Andrew Acito, Jeffrey Pittman and J. Mike Truelson
Virginia Tech, Memorial University and Mississippi State University

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auditor reputation, auditor market share, private companies

57.

Auditor Liability, Litigation Risk, and Corporate Tax Avoidance: Evidence from a Quasi-Experiment in the U.S.

Posted: 02 Feb 2022
Luofan Bu, Yangyang Chen, Jeffrey Pittman and Gaoguang Zhou
Hong Kong Baptist University – Department of Accountancy and Law, City University of Hong Kong (CityU) - Department of Accountancy, Memorial University and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law

Abstract:

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Auditor Liability; Corporate Tax Avoidance; Litigation Risk

58.

The Spillover Effects of Accounting Scandals in Business Groups

Posted: 10 Jan 2022 Last Revised: 21 Oct 2022
Guilong Cai, Rui Ge, Jeffrey Pittman and Leon Zolotoy
Sun Yat-sen University (SYSU), Shenzhen University & Audencia Business School, Memorial University and University of Melbourne - Melbourne Business School

Abstract:

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Business groups, accounting scandals, spillover effects, agency conflicts.

59.

Institutional Dual Holdings and Expected Crash Risk: Evidence from Mergers between Lenders and Equity Holders

Posted: 20 Dec 2021 Last Revised: 21 Dec 2021
Bing Li, Zhenbin Liu, Jeffrey Pittman and Shijie Yang
City University of Hong Kong (CityU), Hong Kong Baptist University, Memorial University and Southern University of Science and Technology

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Shareholder-creditor conflicts; Dual holding; Expected crash risk; Bad news hoarding; Monitoring.

60.

The Importance of Partners’ Cultural Backgrounds to Clients’ Earnings Comparability

Posted: 16 Aug 2021 Last Revised: 30 Aug 2021
Jaehan Ahn, Jeffrey Pittman, Zi-Tian Wang and Jaeyoon Yu
Northeastern University - Accounting Group, Memorial University, Southwestern University of Finance and Economics and Central Michigan University - College of Business Administration

Abstract:

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informal institution, auditor cultural background, audit style, earnings comparability

61.

Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors’ Home Bias?

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
Yue He, Bing Li, Zhenbin Liu and Jeffrey Pittman
Shanghai University of Finance and Economics, City University of Hong Kong (CityU), Hong Kong Baptist University and Memorial University

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PCAOB inspection, audit quality, US institutional investors, home bias, inspection threat

62.

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, Dongbei University of Finance & Economics and Hunan University

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63.

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, Stony Brook University and Southern University of Science and Technology

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

64.

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

Posted: 20 Jan 2021 Last Revised: 31 May 2022
Boston College - Carroll School of Management, Wuhan University, Sun Yat-sen University, Memorial University and Southwestern University of Finance and Economics

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

65.

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 (CityU) - Department of Accountancy, Shanghai University of Finance and Economics, Shanghai University of Finance and Economics and Memorial University

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Mutual fund manager; Public accounting experience; Earnings management

66.

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 and Stony Brook University

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

67.

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, Southwestern University of Finance and Economics and Shanghai University of Finance and Economics

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Social Ties, Audit Adjustments, Audit Effort

68.

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, Xi'an Jiaotong University (XJTU) - School of Management, The School of Management, Xi'an Jiaotong University, Southwestern University of Finance and Economics and School of Management, University of Science and Technology of China

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

69.

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, Jiangxi University of Finance and Economics and Deakin University

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

70.

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, Xi'an Jiaotong University (XJTU) - School of Management, Xi'an Jiaotong University (XJTU) - School of Management and Southwestern University of Finance and Economics

Abstract:

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stock market liberalization, investment banks, analyst forecast quality

71.

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, Zhongnan University of Economics and Law and Southwestern University of Finance and Economics

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stock market liberalization, foreign investors, earnings management

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 Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Commonwealth University and University of Connecticut

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

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

Contemporary Accounting Research, Forthcoming
Posted: 10 Mar 2022 Last Revised: 19 Jul 2022
Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Commonwealth University and University of Connecticut

Abstract:

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

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

Contemporary Accounting Research 39 (3): 1986-2022, 2022
Posted: 02 Jun 2023
Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Commonwealth University and University of Connecticut

Abstract:

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

73.

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 and University of Kentucky - Von Allmen School of Accountancy

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CEO personality traits; sensation seeking; accounting conservatism

74.

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 and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

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narcissism, audit quality, audit partners

75.

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 and Virginia Tech

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auditor choice, product similarity, auditor knowledge, proprietary costs

76.

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

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

77.

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

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voluntary audits, mandatory audits, credit ratings

78.

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

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Regulation, Sarbanes-Oxley Act, PCAOB

79.

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

Posted: 09 Dec 2003
Jeffrey Pittman and Steve Fortin
Memorial University and University of Waterloo - School of Accounting and Finance

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

80.

'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

Abstract:

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