Jeffrey R. Cohen

Boston College - Department of Accounting

Professor

Carroll School of Management

140 Commonwealth Avenue

Chestnut Hill, MA 02467

United States

SCHOLARLY PAPERS

41

DOWNLOADS
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Top 463

in Total Papers Downloads

33,585

CITATIONS
Rank 3,540

SSRN RANKINGS

Top 3,540

in Total Papers Citations

153

Scholarly Papers (41)

1.

Auditing Intangible Assets and Evaluating Fair Market Value - The Case of Reacquired Franchise Rights

Issues in Accounting Education, Vol. 24, No. 1, 2009
Number of pages: 18 Posted: 11 Nov 2007 Last Revised: 20 Jan 2011
Mark J. Kohlbeck, Jeffrey R. Cohen and Lori Holder-Webb
Florida Atlantic University - School of Accounting, Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Downloads 3,243 (1,884)

Abstract:

auditing, fair market value, intangible assets, AS 5, teaching

2.

The Corporate Governance Mosaic and Financial Reporting Quality

Journal of Accounting Literature, pp. 87-152, 2004
Number of pages: 80 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 3,176 (1,358)
Citation 39

Abstract:

Corportate governance, Auditing, Financial reporting Quality, Audit Committee

3.

Corporate Fraud and Managers' Behavior: Evidence from the Press

Journal of Business Ethics, Forthcoming
Number of pages: 52 Posted: 24 Mar 2010 Last Revised: 13 Mar 2013
Jeffrey R. Cohen, Yuan Ding, Cédric Lesage and Hervé Stolowy
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 3,015 (2,330)
Citation 4

Abstract:

Corporate fraud, fraud triangle, theory of planned behavior, managerial ethics, personality traits, fraud-related professional standards

The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms

Number of pages: 49 Posted: 21 Mar 2007 Last Revised: 29 Nov 2014
Lori Holder-Webb, Jeffrey R. Cohen, Leda Nath and David Wood
Western New England University - Department of Accounting and Finance, Boston College - Department of Accounting, University of Wisconsin - Whitewater and Boston College
Downloads 1,402 (9,789)
Citation 14

Abstract:

Corporate Disclosure, Non-financial Information, Corporate Social Responsibility Reporting

The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms

Journal of Business Ethics, Forthcoming
Number of pages: 50 Posted: 12 Mar 2008 Last Revised: 29 Nov 2014
Lori Holder-Webb, Jeffrey R. Cohen, Leda Nath and David Wood
Western New England University - Department of Accounting and Finance, Boston College - Department of Accounting, University of Wisconsin - Whitewater and Boston College
Downloads 623 (32,946)
Citation 14

Abstract:

Corporate Disclosure, Non-financial Information, Corporate Social Responsibility Reporting

5.

Corporate Governance in the Post Sarbanes-Oxley Era: Auditor Experiences

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 13 Sep 2007 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,917 (5,076)
Citation 27

Abstract:

audit committee, corporate governance, audit process, Sarbanes-Oxley

6.

Rethinking the Influence of Agency Theory in the Accounting Academy

Issues in Accounting Education, Vol. 21, No. 1, pp. 17-30, 2006
Number of pages: 26 Posted: 13 Oct 2005 Last Revised: 27 Sep 2009
Jeffrey R. Cohen and Lori Holder-Webb
Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Downloads 1,604 (7,313)
Citation 8

Abstract:

agency theory, models, methodology, models

7.

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

Accounting Review, Forthcoming
Number of pages: 49 Posted: 10 Mar 2010 Last Revised: 13 Jun 2013
Boston College - Department of Accounting, Northeastern University - Accounting Group, Northeastern University and Northeastern University - Accounting Group
Downloads 1,227 (8,916)

Abstract:

Corporate governance, Industry expertise, Financial expertise, Audit committees, Restatements, Discretionary accruals, Audit fees, Non-audit fees

8.

Form vs. Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance

Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Number of pages: 33 Posted: 04 Sep 2007 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 1,123 (13,038)
Citation 11

Abstract:

Corporate governance, Resource dependence, Managerial hegemony, Institutional theory, Agency theory

9.

Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability

Accounting Horizons, Forthcoming
Number of pages: 40 Posted: 17 Jun 2009 Last Revised: 01 Aug 2011
Jeffrey R. Cohen, Lori Holder-Webb, Leda Nath and David Wood
Boston College - Department of Accounting, Western New England University - Department of Accounting and Finance, University of Wisconsin - Whitewater and Boston College
Downloads 949 (14,289)
Citation 1

Abstract:

Corporate Disclosure, Non-financial Information, Leading Indicators, Competitiveness Information

10.

CSR Disclosure Items Used as Fairness Heuristics in the Investment Decision

Number of pages: 36 Posted: 16 Jan 2012 Last Revised: 18 Jul 2016
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems, Boston College - Department of Accounting and Seattle University - Albers School of Business and Economics
Downloads 810 (17,759)
Citation 1

Abstract:

Corporate social responsibility, fairness perceptions; investment decisions

11.

Waste is Our Business, Inc.: The Importance of Non-Financial Information in the Audit Planning Process

Number of pages: 19 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 759 (23,649)

Abstract:

Audit Planning, Non-Financial Information, Professional Skepticism, Analytical Review

12.

Project Earnings Manipulation: An Ethics Case Based on Agency Theory

As published in Issues in Accounting Education, Vol. 15, No. 1, February 2000
Number of pages: 16 Posted: 04 Mar 2008 Last Revised: 09 Oct 2009
Jeffrey R. Cohen, Laurie W. Pant and David J. Sharp
Boston College - Department of Accounting, Suffolk University and University of Western Ontario - Managerial Accounting and Control Area Group
Downloads 709 (22,688)
Citation 3

Abstract:

13.

The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 37 Posted: 28 Sep 2009 Last Revised: 05 Dec 2012
Boston College - Department of Accounting, University of South Florida - School of Accountancy, Northeastern University and Northeastern University - Accounting Group
Downloads 616 (27,992)
Citation 1

Abstract:

audit committee, audit judgments, corporate governance, CEO influence, management incentives

14.
Downloads 604 ( 34,863)
Citation 7

A Survey of Governance Disclosures Among U.S. Firms

Number of pages: 41 Posted: 29 Mar 2007 Last Revised: 24 Nov 2009
Lori Holder-Webb, Jeffrey R. Cohen, Leda Nath and David Wood
Western New England University - Department of Accounting and Finance, Boston College - Department of Accounting, University of Wisconsin - Whitewater and Boston College
Downloads 362 (65,465)
Citation 7

Abstract:

Disclosure, Corporate Governance, Non-financial Information, Governance Reporting, Ethics, SEC Regulation

A Survey of Governance Disclosures Among U.S. Firms

Journal of Business Ethics, Forthcoming
Number of pages: 33 Posted: 09 Dec 2009
Lori Holder-Webb, Jeffrey R. Cohen, Leda Nath and David Wood
Western New England University - Department of Accounting and Finance, Boston College - Department of Accounting, University of Wisconsin - Whitewater and Boston College
Downloads 242 (102,878)
Citation 7

Abstract:

Disclosure, Corporate Governance, Non-financial Information, Governance Reporting, Ethics, SEC Regulation

The Effect of Moods on Auditors' Inventory Valuation Decisions

Number of pages: 43 Posted: 27 Mar 2007 Last Revised: 09 Oct 2009
Janne Chung, Jeffrey R. Cohen and Gary S. Monroe
York University - Schulich School of Business, Boston College - Department of Accounting and University of New South Wales (UNSW) - Australian School of Business
Downloads 306 (79,547)
Citation 3

Abstract:

Moods, Inventory valuation judgments, Auditors' conservatism, Consensus

The Effect of Moods on Auditors' Inventory Valuation Decisions

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 43 Posted: 31 Jan 2008 Last Revised: 01 Feb 2010
Janne Chung, Jeffrey R. Cohen and Gary S. Monroe
York University - Schulich School of Business, Boston College - Department of Accounting and University of New South Wales (UNSW) - Australian School of Business
Downloads 283 (86,947)
Citation 3

Abstract:

Moods, Inventory valuation judgments, Auditors' conservatism, Consensus

16.

How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Accounting Horizons, Forthcoming
Number of pages: 41 Posted: 25 Apr 2011 Last Revised: 22 Mar 2013
Boston College - Department of Accounting, Northeastern University, Lehigh University and Northeastern University - Accounting Group
Downloads 533 (35,324)
Citation 1

Abstract:

Financial regulatory regime, Principles-based standards, Rules-based standards, Audit judgments, Public Policy

17.

Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 32 Posted: 26 Aug 2009 Last Revised: 16 Jan 2012
Villanova University - School of Business, Boston College - Department of Accounting, University of Alabama - Culverhouse School of Accountancy and Kennesaw State University - Department of Accounting
Downloads 533 (37,918)
Citation 4

Abstract:

Audit Committee, Incentive Compensation, Fairness, Responsibility

18.

The Effects of Perceived Fairness on Opportunistic Behavior

Contemporary Accounting Research, 2007
Number of pages: 28 Posted: 08 Aug 2006 Last Revised: 02 Sep 2010
Boston College - Department of Accounting, Western New England University - Department of Accounting and Finance, University of Western Ontario - Managerial Accounting and Control Area Group and Suffolk University
Downloads 531 (41,262)
Citation 7

Abstract:

agency models, accounting ethics, fairness, moral development, earnings management

19.

Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors

Number of pages: 61 Posted: 02 Jun 2014
Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 518 (17,597)

Abstract:

Enterprise risk management, qualitative research, risk management, COSO, financial reporting process, audit committee, CFO, audit partner, resource dependence theory, agency theory

20.

Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance and Corporate Social Responsibility Disclosures

Behavioral Research in Accounting, Forthcoming
Number of pages: 32 Posted: 08 Mar 2010 Last Revised: 29 Nov 2014
Jeffrey R. Cohen, Lori Holder-Webb, David Wood and Leda Nath
Boston College - Department of Accounting, Western New England University - Department of Accounting and Finance, Boston College and University of Wisconsin - Whitewater
Downloads 498 (37,484)
Citation 9

Abstract:

Retail Investors, Non-Financial Information, Survey Data, Corporate Social Responsibility, Corporate Governance

21.

The Effect of Non-Audit Services on Client Risk, Acceptance and Staffing Decisions

Journal of Accounting and Public Policy, Vol. 24, 2005
Number of pages: 32 Posted: 04 Mar 2008 Last Revised: 27 Sep 2009
University of Florida - Fisher School of Accounting, Boston College - Department of Accounting and Boston College
Downloads 444 (48,932)
Citation 3

Abstract:

Auditor independence, Non-audit, Services, Client acceptance, Staffing Decisions

22.

Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client-Auditor Negotiation

Journal of Business Ethics, Forthcoming
Number of pages: 40 Posted: 12 Dec 2009 Last Revised: 23 Aug 2012
Helen L. Brown-Liburd, Jeffrey R. Cohen and Greg Trompeter
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems, Boston College - Department of Accounting and University of Central Florida
Downloads 417 (50,735)
Citation 1

Abstract:

Professional skepticism, Negotiation, Earnings management, Audit ethics, Audit judgment

23.

Auditor Resignations and Firm Ownership Structure

Accounting Horizons, Forthcoming
Number of pages: 35 Posted: 24 Nov 2008 Last Revised: 01 Jun 2011
Samer Khalil, Jeffrey R. Cohen and Gregory M. Trompeter
American University of Beirut, Boston College - Department of Accounting and Boston College
Downloads 388 (55,814)

Abstract:

Family firms, auditor resignations, corporate governance, market reactions

24.

Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets

Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Number of pages: 25 Posted: 13 Jan 2006 Last Revised: 02 Sep 2010
Samer Khalil, Michel Magnan and Jeffrey R. Cohen
American University of Beirut, Concordia University - Department of Accountancy and Boston College - Department of Accounting
Downloads 344 (67,612)

Abstract:

Audit pricing, Audit fee, Dual class shares, Private benefits of control

25.

Flexible Scheduling in Public Accounting

Journal of Accounting Education, Vol. 15, No. 1, pp. 145-158, 1997
Number of pages: 14 Posted: 28 Feb 2008 Last Revised: 28 Dec 2010
Jeffrey R. Cohen
Boston College - Department of Accounting
Downloads 337 (70,145)
Citation 2

Abstract:

Flexible Scheduling, Public Accounting, Case Material

26.

The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors

Behavioral Research in Accounting, Vol. 25, No. 1, 2013
Number of pages: 42 Posted: 28 Feb 2013
Boston College - Department of Accounting, Australian National University (ANU) - College of Business and Economics, School of Accounting & Business Information Systems, Northeastern University, University of New South Wales (UNSW) - Australian School of Business and Northeastern University - Accounting Group
Downloads 312 (58,194)
Citation 1

Abstract:

27.

CSR and Assurance Services: A Research Agenda

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 25 Posted: 09 Jul 2014
Jeffrey R. Cohen and Roger Simnett
Boston College - Department of Accounting and UNSW Australia Business School, School of Accounting
Downloads 238 (55,640)
Citation 1

Abstract:

Corporate social responsibility; CSR assurance; assurance services; assurance research

28.

Expectation Gap and Corporate Fraud: Is Public Opinion Reconcilable with Auditors’ Duties?

CAAA Annual Conference 2013
Number of pages: 37 Posted: 15 Jan 2013
Jeffrey R. Cohen, Yuan Ding, Cédric Lesage and Hervé Stolowy
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 232 (54,367)

Abstract:

expectation gap, corporate fraud, management behavior, Fraud-related professional standards

29.

The Role of Disclosure in Differentiating the Success and Failure of Distressed Firms

Journal of Business Ethics, Vol. 75, No. 3, 2007
Number of pages: 14 Posted: 26 Oct 2007 Last Revised: 09 Oct 2009
Lori Holder-Webb and Jeffrey R. Cohen
Western New England University - Department of Accounting and Finance and Boston College - Department of Accounting
Downloads 214 (109,790)

Abstract:

Ethics, Disclosure, Management Discussion and Analysis (MD&A), Distress

30.

An Examination of the Perceived Impact of Flexible Work Arrangements on Professional Opportunities in Public Accounting

Journal of Business Ethics, Vol. 32, pp. 317-328, 2001
Number of pages: 12 Posted: 07 Mar 2008 Last Revised: 28 Sep 2009
Jeffrey R. Cohen and Louise E. Single
Boston College - Department of Accounting and University of Texas at Austin - Red McCombs School of Business
Downloads 173 (127,112)
Citation 2

Abstract:

Flexible work arrangements, Gender issues in public accounting, ethics

31.

Client Engagement Risks and the Auditor Search Period

Accounting Horizons, Forthcoming
Number of pages: 27 Posted: 31 May 2011 Last Revised: 25 Jul 2011
Samer Khalil, Jeffrey R. Cohen and Kenneth B. Schwartz
American University of Beirut, Boston College - Department of Accounting and Boston College
Downloads 168 (108,890)
Citation 1

Abstract:

Client acceptance, auditor search period, audit risk

32.

Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions

Journal of Business Ethics, Forthcoming
Number of pages: 41 Posted: 19 Nov 2012
Leda Nath, Lori Holder-Webb and Jeffrey R. Cohen
University of Wisconsin - Whitewater, Western New England University - Department of Accounting and Finance and Boston College - Department of Accounting
Downloads 134 (163,306)
Citation 1

Abstract:

Corporate social responsibility, investment behavior, gender, feminist intersectionality, ethics

33.

Is it the Kids or the Schedule?: The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success

Journal of Business Ethics, Vol. 54, pp. 51-65, 2004
Number of pages: 15 Posted: 07 Mar 2008 Last Revised: 09 Oct 2009
Portland State University - Accounting, Boston College - Department of Accounting and University of Texas at Austin - Red McCombs School of Business
Downloads 124 (184,693)

Abstract:

Flexible work arrangements, Gender issues in public accounting, ethics

34.

The Cut and Paste Society: Isomorphism in Codes of Ethics

Journal of Business Ethics, Forthcoming
Number of pages: 40 Posted: 24 Sep 2011
Lori Holder-Webb and Jeffrey R. Cohen
Western New England University - Department of Accounting and Finance and Boston College - Department of Accounting
Downloads 103 (191,730)

Abstract:

Code of Ethics, Sarbanes-Oxley, Financial Reporting, Corporate Governance

35.

Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud

Journal of Business Ethics, Forthcoming, HEC Paris Research Paper No. ACC-2015-1105
Number of pages: 47 Posted: 05 Sep 2015 Last Revised: 14 Sep 2015
Jeffrey R. Cohen, Yuan Ding, Cédric Lesage and Hervé Stolowy
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 69 (125,972)

Abstract:

Expectation gap, Media bias, Corporate fraud, Management behavior, Press, Fraud-related professional standards

36.

The Effect of Framing on Information Search and Information Evaluation in Auditors’ Fair Value Judgments

Number of pages: 47 Posted: 08 May 2015 Last Revised: 12 Feb 2016
Boston College - Department of Accounting, University of South Florida - School of Accountancy, Wake Forest University - School of Business and Wake Forest University
Downloads 69 (106,530)

Abstract:

Framing, Confirmation Bias, Professional Skepticism, Fair Value, Decision Making

37.

Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners

Number of pages: 49 Posted: 09 Jun 2017
University of Massachusetts Amherst, University of Massachusetts at Amherst, University of Massachusetts Amherst - Isenberg School of Management and Boston College - Department of Accounting
Downloads 0 (415,730)

Abstract:

partner rotation; relationship partners; partner selection; qualitative method; social exchange theory

38.

An Analysis of Glass Ceiling Perceptions in the Accounting Profession

Number of pages: 44 Posted: 11 May 2017
Boston College - Department of Accounting, Clemson University, Western New England University - Department of Accounting and Finance and Clemson University - College of Business and Behavioral Science
Downloads 0 (310,580)

Abstract:

glass ceiling perceptions, glass ceiling theories, alternative work arrangements, public accounting versus private accounting

39.

The Influence of a Self-Interest Threat to Auditor Independence and Emotion on Auditors’ Inventory Valuation Judgments

Posted: 31 Jan 2015
Janne Chung, Jeffrey R. Cohen and Gary S. Monroe
York University - Schulich School of Business, Boston College - Department of Accounting and University of New South Wales (UNSW) - Australian School of Business

Abstract:

Self-interest threat; emotions; audit judgments; auditor independence; Pleasure, Arousal, and Dominance (PAD) scale

40.

The Effect of Professional Skepticism on Job Attitudes and Turnover Intentions within the Audit Profession

Posted: 21 Mar 2014 Last Revised: 01 Nov 2016
Jeffrey R. Cohen, Derek W. Dalton and Nancy L. Harp
Boston College - Department of Accounting, Clemson University and Clemson University

Abstract:

professional skepticism, person-job fit, professional identification, turnover intentions

41.

Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 22 Jun 2013 Last Revised: 29 Aug 2015
Clemson University, Boston College - Department of Accounting, Clemson University and Clemson University - College of Business and Behavioral Science

Abstract:

Gender Discrimination, Ethical Climate, Alternative Work Arrangements, Female Partners, Organizational Citizenship Behavior, Turnover Intentions