Jeffrey Pittman

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

Associate Professor

St. John's, Newfoundland A1B 3X5

Canada

SCHOLARLY PAPERS

59

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17,143

SSRN CITATIONS
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SSRN RANKINGS

Top 5,755

in Total Papers Citations

142

CROSSREF CITATIONS

61

Scholarly Papers (59)

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 1,621 (11,379)
Citation 12

Abstract:

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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 1,547 (12,193)
Citation 4

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Regulation, Sarbanes-Oxley Act, PCAOB

3.
Downloads 1,238 ( 17,295)

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 1,238 (16,987)
Citation 21

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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 1,117 (20,157)
Citation 51

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

5.

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 855 (29,734)
Citation 15

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Social ties; External auditors; Audit committee

6.

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 664 (42,023)
Citation 1

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

7.

Audit Partners’ Risk Tolerance and the Impact on Audit Quality

Number of pages: 69 Posted: 08 Jan 2019 Last Revised: 29 Apr 2020
Jeffrey Pittman, Sarah E. Stein and Delia F. Valentine
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Virginia Tech and Virginia Tech
Downloads 663 (42,108)

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audit partner, audit quality, risk tolerance, legal infractions

8.
Downloads 649 ( 43,352)
Citation 8

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 649 (42,721)
Citation 8

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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

9.

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 591 (48,969)
Citation 7

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

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 586 (48,914)
Citation 6

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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

11.

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 569 (51,396)
Citation 1

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auditor choice, ownership structure, corporate governance, Western Europe

12.

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 474 (64,722)
Citation 1

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Cost of equity capital, information asymmetry, geography location

13.

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 450 (69,113)
Citation 4

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Textual Disclosure; Policy Uncertainty

14.

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 438 (71,208)

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Electronic commerce, income tax planning, Canada, small business

15.

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 392 (81,148)
Citation 7

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Audit Quality, Corporate Governance, Cost of Equity

16.

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 381 (83,916)
Citation 3

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

17.

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 372 (86,342)
Citation 14

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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 366 (87,528)
Citation 3

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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

19.

Emotions and Managerial Judgment: Evidence from Sunshine Exposure

Number of pages: 60 Posted: 25 May 2017 Last Revised: 29 Oct 2019
Monash University - Department of Accounting, City University of Hong Kong (CityUHK) - Faculty of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Deakin University and T.A. PAI Management Institute, Finance Area
Downloads 344 (94,344)
Citation 1

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Weather-induced mood; Optimism; Management earnings forecasts

20.

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 326 (100,166)
Citation 2

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

21.

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) - 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 322 (101,566)
Citation 1

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

22.

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 288 (114,604)
Citation 1

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

23.

Network Analysis of Audit Partner Rotation

Number of pages: 58 Posted: 20 Dec 2017 Last Revised: 30 Jan 2020
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 280 (118,127)
Citation 2

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Network; Audit partner rotation; Client retention; Information transfer

24.

The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Characteristics

Number of pages: 59 Posted: 05 Jun 2017 Last Revised: 05 Aug 2018
Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, Georgia State University - School of Accountancy and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 243 (136,671)
Citation 2

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

25.

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) - Faculty of Business, 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 231 (144,206)

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Weather; Managerial Mood; Tax Avoidance

26.

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 228 (145,414)
Citation 3

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

27.

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 206 (160,125)
Citation 3

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privatization methods, disclosure, auditor discipline, corporate governance

28.

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 202 (163,057)
Citation 2

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Audit quality, corporate governance, legal institutions, debt maturity

29.

Accounting Standard Precision, Corporate Governance, and Accounting Restatements

Number of pages: 59 Posted: 27 Feb 2018 Last Revised: 20 Apr 2018
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 155 (205,837)
Citation 2

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Accounting Standards, Restatements, Corporate Governance

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: 08 Jun 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 123 (248,763)

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social ties, auditors, investment bankers, capital allocation

31.

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 123 (247,191)
Citation 1

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Transportation Infrastructure Development, Auditor Effort, Audit Quality

32.

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 123 (247,191)
Citation 1

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

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
Singapore Management University - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Central University of Finance and Economics (CUFE) - School of Accountancy and Nankai University
Downloads 116 (259,790)

Abstract:

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

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 109 (271,353)

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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

35.

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

Number of pages: 65 Posted: 09 Jul 2019 Last Revised: 05 Jun 2020
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
City University of Hong Kong (CityUHK) - Faculty of Business, Shanghai University of Finance and Economics, Shanghai University of International Business and Economics and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 106 (275,181)

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Cross-audit; Audit opinion; Mutual fund

36.

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 105 (277,008)
Citation 1

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

37.

The Importance of Social Capital to Individual Auditors

Number of pages: 56 Posted: 22 Apr 2019
Jeffrey Pittman, Baolei Qi and Guochang Zhang
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management and University of Hong Kong
Downloads 104 (278,846)

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individual auditors, social capital, alumni network, audit quality, client acquisition, career path

38.

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 86 (315,151)

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

39.

Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?

Number of pages: 57 Posted: 02 Mar 2020
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 77 (336,645)

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Audit Fees; Foreign Corruption; Foreign Corrupt Practices Act

40.

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 72 (349,697)

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41.

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) - Faculty of Business, Shanghai University of Finance and Economics, Shanghai University of International Business and Economics and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 72 (352,383)

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Social Connections, Auditor Incentives, Mutual Fund Stock-holding

42.

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 57 (394,220)
Citation 4

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Corporate governance, IRS audits, Taxes, Agency costs

43.

The Bright Side of Tax Avoidance: The Case of Foreign Competition

Number of pages: 57 Posted: 30 Apr 2020
Edith Cowan University - School of Business & Law, La Trobe University - School of Economics and Finance, Monash University - Department of Banking and Finance, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Deakin University
Downloads 48 (425,587)

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Foreign Competition; Tax Avoidance

44.

Auditors’ Responses to Asset Redeployability

Number of pages: 54 Posted: 18 Mar 2020
Ferdinand A Gul, Karen Lai, Tongxia Li and Jeffrey Pittman
Deakin University, Deakin University, Deakin University and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 24 (537,366)

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

45.

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

Abstract:

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Social Ties, Audit Adjustments, Audit Effort

46.

Individual Auditor Social Responsibility and Audit Quality: Evidence from China

Posted: 10 Mar 2020 Last Revised: 16 Jun 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, Xiamen 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

47.

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

48.

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

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stock market liberalization, foreign investors, earnings management

49.

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

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

50.

CEO Sensation Seeking and Accounting Conservatism

Posted: 05 Oct 2018
Xiaohua Fang, Le Luo, Jeffrey Pittman and Hong Xie
Georgia State University - School of Accountancy, 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

51.

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

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narcissism, audit quality, audit partners

52.

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

Posted: 23 Apr 2018
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Georgia State University - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston

Abstract:

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53.

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

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auditor choice, product similarity, auditor knowledge, proprietary costs

54.

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

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

55.

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

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voluntary audits, mandatory audits, credit ratings

56.

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

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Regulation, Sarbanes-Oxley Act, PCAOB

57.

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 University of Waterloo - School of Accounting and Finance

Abstract:

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

58.

'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

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59.

Client Group Affiliation and Audit Partner Independence

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

Abstract:

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