Robert Lowell Whited

North Carolina State University

Assistant Professor

Raleigh, NC 27695

United States

  • North Carolina State University

SCHOLARLY PAPERS

16

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12

Scholarly Papers (16)

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1.

Institutional Ties and Publications in Top Accounting Journals

Forthcoming: Management Science
Number of pages: 57 Posted: 30 Jan 2024 Last Revised: 13 Feb 2025
Robert Lowell Whited
North Carolina State University
Downloads 1,269 (35,367)
Citation 1

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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
Ed deHaan, James Moon, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
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 1,114 (42,843)

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Accounting Research, Interactions, Control Variables

3.

Financial Reporting Consequences of Exempting Low-Revenue Issuers from the Internal Control Audit Requirement

Number of pages: 51 Posted: 17 Jul 2019 Last Revised: 25 Nov 2024
Jennifer McCallen, Roy Schmardebeck, Jonathan E. Shipman and Robert Lowell Whited
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 782 (69,733)

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

4.

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 376 (171,743)
Citation 4

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

5.

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 331 (197,521)

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

6.

On Controlling for Misstatement Risk

Georgia Tech Scheller College of Business Research Paper No. 3857752
Number of pages: 43 Posted: 03 Jun 2021
James Moon, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 289 (229,265)
Citation 7

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Misstatement Risk, Restatements, Audit Quality

7.

A Comparison of Artificial Intelligence and Human Responses in Audit Experiments

Georgia Tech Scheller College of Business Research Paper No. 5036687
Number of pages: 60 Posted: 06 Jan 2025
Nikki L. MacKenzie, James Moon, Susan Rykowski, Quinn Thomas Swanquist and Robert Lowell Whited
Georgia Institute of Technology - Scheller College of Business, Georgia Institute of Technology - Scheller College of Business, University of Alabama - Culverhouse School of Accountancy, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 272 (243,251)

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ChatGPT, LLMs, Auditors, Audit Experiments, Artificial Intelligence JEL Classifications: M42, O30, O33, C90

8.

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 251 (263,771)

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earnings announcement, textual analysis, voluntary disclosure, management opportunism

9.

The (Im)Materiality of Material Weakness Disclosures

Number of pages: 52
Millie Hutton, Quinn Thomas Swanquist and Robert Lowell Whited
University of Mississippi - Patterson School of Accountancy, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 2

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internal control weaknesses, disclosure, information content, market response

10.

Audit Partner Facial Traits, Gender, and Career Outcomes

Accounting, Organizations and Society, volume 112, 2024[10.1016/j.aos.2023.101513]
Posted: 12 Apr 2023 Last Revised: 25 Feb 2025
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

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

11.

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
Robert Lowell Whited, Quinn Thomas Swanquist, Jonathan E. Shipman and James Moon
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

12.

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
James Moon, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
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

13.

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

14.

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
Linda A. Myers, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
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

15.

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

16.

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