Jeffrey R. Cohen

Boston College - Department of Accounting

Professor

Carroll School of Management

140 Commonwealth Avenue

Chestnut Hill, MA 02467

United States

  • Boston College - Department of Accounting

    • Email
    • Tel: 617-552-3165
    • Fax: 617-552-2097
SCHOLARLY PAPERS

39

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CITATIONS
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425

Scholarly Papers (39)

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1.

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 5,728 (1,180)
Citation 4

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Corportate governance, Auditing, Financial reporting Quality, Audit Committee

2.

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 3,988 (2,219)

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

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 3,470 (2,790)

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

4.

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 2,185 (6,136)
Citation 3

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

5.

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

Downloads 2,100 ( 6,575)
Citation 43

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 1,449 (11,915)
Citation 2

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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 651 (38,493)
Citation 35

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

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 1,783 (8,696)
Citation 1

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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
Jeffrey R. Cohen, Udi Hoitash, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, Northeastern University - Accounting Group, Northeastern University and Northeastern University - Accounting Group
Downloads 1,766 (8,832)
Citation 4

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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 1,245 (15,457)
Citation 28

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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 1,214 (16,056)

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

10.

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 1,150 (17,459)
Citation 2

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

11.

CSR Disclosure Items Used as Fairness Heuristics in the Investment Decision

Number of pages: 36 Posted: 16 Jan 2012 Last Revised: 18 Jul 2016
Helen L. Brown-Liburd, Jeffrey R. Cohen and Valentina L. Zamora
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 1,039 (20,268)
Citation 5

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Corporate social responsibility, fairness perceptions; investment decisions

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 879 (25,935)

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13.

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 823 (28,456)

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

14.

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
Jeffrey R. Cohen, Lisa Milici Gaynor, Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting, University of South Florida - School of Accountancy, Northeastern University and Northeastern University - Accounting Group
Downloads 773 (30,999)

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

15.

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
Jeffrey R. Cohen, Ganesh Krishnamoorthy, Marietta Peytcheva and Arnold Wright
Boston College - Department of Accounting, Northeastern University, Lehigh University and Northeastern University - Accounting Group
Downloads 671 (37,577)
Citation 2

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

16.

The Effect of Moods on Auditors' Inventory Valuation Decisions

Downloads 643 ( 39,769)
Citation 10

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 323 (91,860)

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Moods, Inventory valuation judgments, Auditors' conservatism, Consensus

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 320 (92,821)
Citation 1

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Moods, Inventory valuation judgments, Auditors' conservatism, Consensus

17.

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 641 (39,938)

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

18.

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 615 (42,208)
Citation 2

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

19.

A Survey of Governance Disclosures Among U.S. Firms

Downloads 615 ( 42,208)

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 368 (79,065)

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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 247 (122,501)

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

20.

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
James Lloyd Bierstaker, Jeffrey R. Cohen, Todd DeZoort and Dana R. Hermanson
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 597 (43,927)
Citation 2

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Audit Committee, Incentive Compensation, Fairness, Responsibility

21.

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
Jeffrey R. Cohen, Lori Holder-Webb, David J. Sharp and Laurie W. Pant
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 571 (46,554)

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

22.

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 560 (47,756)

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

23.

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 487 (56,928)
Citation 3

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

24.

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
Stephen Kwaku Asare, Jeffrey R. Cohen and Gregory M. Trompeter
University of Florida - Fisher School of Accounting, Boston College - Department of Accounting and Boston College
Downloads 487 (56,928)

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

25.

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
Jeffrey R. Cohen, Colleen Hayes, Ganesh Krishnamoorthy, Gary S. Monroe and Arnold Wright
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 446 (63,477)

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26.

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 431 (66,150)

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Family firms, auditor resignations, corporate governance, market reactions

27.

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 369 (79,479)
Citation 1

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

28.

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 350 (84,475)
Citation 1

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Flexible Scheduling, Public Accounting, Case Material

29.

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

The Accounting Review (Forthcoming)
Number of pages: 56 Posted: 09 Jun 2017 Last Revised: 02 Jun 2019
Mary Kate Dodgson, Christopher P. Agoglia, G. Bradley Bennett and Jeffrey R. Cohen
Northeastern University - Accounting Group, University of Massachusetts at Amherst, University of Massachusetts Amherst - Isenberg School of Management and Boston College - Department of Accounting
Downloads 322 (92,780)
Citation 5

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

30.

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
Jeffrey R. Cohen, Lisa Milici Gaynor, Norma R. Montague and Julie Wayne
Boston College - Department of Accounting, University of South Florida - School of Accountancy, Wake Forest University - School of Business and Wake Forest University
Downloads 311 (96,438)

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

31.

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 271 (111,764)

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

32.

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 243 (125,119)

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

33.

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 238 (127,758)

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Client acceptance, auditor search period, audit risk

34.

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 209 (144,902)

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Flexible work arrangements, Gender issues in public accounting, ethics

35.

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 159 (185,222)

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

36.

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
Elizabeth Dreike Almer, Jeffrey R. Cohen and Louise E. Single
Portland State University - Accounting, Boston College - Department of Accounting and University of Texas at Austin - Red McCombs School of Business
Downloads 133 (214,401)

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Flexible work arrangements, Gender issues in public accounting, ethics

37.

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 132 (215,697)

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

38.

PCAOB Inspections: Public Accounting Firms on 'Trial'

Contemporary Accounting Research, Forthcoming
Posted: 23 Jun 2018 Last Revised: 22 Jul 2018
Kim Westermann, Jeffrey R. Cohen and Greg Trompeter
Cal Poly San Luis Obispo, Boston College - Department of Accounting and University of Central Florida

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Auditing, Inspections, Metaphor, PCAOB, Professionalism, Qualitative

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

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