Robert Lowell Whited

North Carolina State University

Assistant Professor

Raleigh, NC 27695

United States

SCHOLARLY PAPERS

14

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Top 48,795

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16

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Scholarly Papers (14)

1.

Institutional Ties and Publications in Top Accounting Journals

Number of pages: 38 Posted: 30 Jan 2024
Robert Lowell Whited
North Carolina State University
Downloads 797 (56,698)

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Accounting Research; Accounting Journals; Governance

2.

Control Variables in Interactive Models

Georgia Tech Scheller College of Business Research Paper No. 3959861
Number of pages: 20 Posted: 10 Nov 2021 Last Revised: 02 Mar 2023
Stanford Graduate School of Business, Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 795 (56,698)

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Accounting Research, Interactions, Control Variables

3.

Evidence on the 2020 Exemption of Low-Revenue Issuers from the Internal Control Audit Requirement

Number of pages: 47 Posted: 17 Jul 2019 Last Revised: 01 Jun 2022
University of Georgia - J.M. Tull School of Accounting, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, University of Arkansas and North Carolina State University
Downloads 713 (65,601)

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SOX Section 404(b); Internal Control Audits; Compliance Benefits

4.

Manipulating the Narrative: Managerial Discretion in the Use of Plain English in Earnings Announcements

Number of pages: 82 Posted: 19 Dec 2019 Last Revised: 22 Mar 2021
Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian and Robert Lowell Whited
Isenberg School of Management, University of Massachusetts Amherst, Utah Valley University - Department of Accounting, California State University San Marcos and North Carolina State University
Downloads 248 (220,680)

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Earnings announcement; Plain English; GAAP metrics; Favorability; Prominence; Emphasis; Market reaction; Textual analysis; Opportunistic disclosure

5.

On Controlling for Misstatement Risk

Georgia Tech Scheller College of Business Research Paper No. 3857752
Number of pages: 43 Posted: 03 Jun 2021
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 232 (235,562)
Citation 4

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Misstatement Risk, Restatements, Audit Quality

6.

Mandatory Audit Partner Rotations and Audit Quality in the United States

Auditing: A Journal of Practice & Theory, 2020, Vol. 39, No. 3, 161-184
Number of pages: 48 Posted: 28 Jan 2022
Huan Kuang, Huimin Li, Matthew Sherwood and Robert Lowell Whited
Bryant University, University of New Hampshire - Department of Accounting & Finance, University of Massachusetts Amherst - Isenberg School of Management and North Carolina State University
Downloads 191 (283,257)
Citation 4

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U.S. mandatory audit partner rotations, material misstatements, audit quality

7.

The ‘What’, ‘How’, and ‘Why’ of Earnings Announcement Disclosures and Formatting

Number of pages: 71 Posted: 07 Jun 2023
Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian and Robert Lowell Whited
Isenberg School of Management, University of Massachusetts Amherst, Utah Valley University - Department of Accounting, California State University San Marcos and North Carolina State University
Downloads 152 (343,543)

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earnings announcement, textual analysis, voluntary disclosure, management opportunism

8.

Audit Partner Facial Traits, Gender, and Career Outcomes

Number of pages: 63 Posted: 12 Apr 2023 Last Revised: 09 Sep 2023
Yuzhou Chen, Chez Sealy, Quinn Thomas Swanquist and Robert Lowell Whited
University of Nebraska at Omaha, University of Alabama, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 148 (351,044)

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Appearance, Career Outcomes, Audit Partner, Gender, Gender Stereotypes

9.

Out of Control: The (Over)use of Controls in Accounting Research

The Accounting Review: Forthcoming doi: https://doi.org/10.2308/TAR-2019-0637
Posted: 27 Jul 2018 Last Revised: 22 Jul 2021
North Carolina State University, University of Alabama - Culverhouse School of Accountancy, University of Arkansas and Georgia Institute of Technology - Scheller College of Business

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accounting research methods, controls, measurement error, interactions, fixed effects

10.

Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums

Contemporary Accounting Research, Forthcoming
Posted: 06 Apr 2017 Last Revised: 27 Aug 2018
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Audit Pricing, Auditor Quality, Auditor Selection, Audit Markets

11.

Do Clients Avoid 'Contaminated' Offices? The Economic Consequences of Low Quality Audits

Accounting Review, Vol. 90, No. 6 (November 2015) pp. 2537-2570
Posted: 14 Mar 2015 Last Revised: 15 Mar 2016
Quinn Thomas Swanquist and Robert Lowell Whited
University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Restatements, Auditor Dismissals, Auditor Reputation, Audit Office

12.

Measuring the Market Response to Going Concern Modifications: The Importance of Disclosure Timing

Review of Accounting Studies: December 2018, Volume 23, Issue 4, pp. 1512-1542
Posted: 11 Feb 2015 Last Revised: 08 Nov 2018
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Going Concern Modifications; Market Reactions; Auditor Reporting

13.

Propensity Score Matching in Accounting Research

The Accounting Review: January 2017, Vol. 92, No. 1, pp. 213-244.
Posted: 09 Feb 2014 Last Revised: 21 Jul 2021
Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Propensity Score Matching, Endogeneity, Sample Composition, Research Methods

14.

Growing Pains: Audit Quality and Office Growth

Contemporary Accounting Research, Volume 33, Issue 1, pages 288–313, Spring 2016
Posted: 15 Dec 2012 Last Revised: 15 Mar 2016
Kenneth L. Bills, Quinn Thomas Swanquist and Robert Lowell Whited
Michigan State University - Department of Accounting & Information Systems, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Audit Quality, Office Growth, Restatements, Abnormal Accruals