Michael S. Wilkins

University of Kansas

SCHOLARLY PAPERS

25

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in Total Papers Downloads

12,108

SSRN CITATIONS
Rank 4,949

SSRN RANKINGS

Top 4,949

in Total Papers Citations

315

CROSSREF CITATIONS

25

Scholarly Papers (25)

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1.

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Downloads 1,980 (14,366)

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Number of pages: 39 Posted: 15 Jan 2004
Hemang Desai, Chris E. Hogan, Chris E. Hogan and Michael S. Wilkins
Southern Methodist University (SMU) - Accounting Department, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and University of Kansas
Downloads 1,980 (14,104)
Citation 68

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Earnings restatements, management turnover

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Posted: 27 Jun 2005
Hemang Desai, Chris E. Hogan, Chris E. Hogan and Michael S. Wilkins
Southern Methodist University (SMU) - Accounting Department, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and University of Kansas

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Restatements, reputational penalty, management turnover, aggressive accounting

2.

Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction

Forthcoming at Accounting Horizons
Number of pages: 48 Posted: 07 Dec 2014 Last Revised: 12 Jul 2019
Julie Persellin, Jaime J. Schmidt, Scott D. Vandervelde and Michael S. Wilkins
Trinity University, University of Texas at Austin, University of South Carolina - Darla Moore School of Business and University of Kansas
Downloads 1,404 (24,335)
Citation 30

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auditing, audit quality, audit workloads, PCAOB

3.

An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors

Review of Quantitative Finance and Accounting, 2013
Number of pages: 32 Posted: 09 Jan 2008 Last Revised: 02 Apr 2013
Linda A. Myers, Jaime J. Schmidt and Michael S. Wilkins
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at Austin and University of Kansas
Downloads 1,247 (29,009)
Citation 13

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going concern audit opinions, Type I and Type II misclassifications, auditor conservatism, auditor type, Big N auditors

4.

Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public

Number of pages: 31 Posted: 20 Aug 2002
Brian W. Mayhew and Michael S. Wilkins
University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Kansas
Downloads 1,183 (31,298)
Citation 51

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industry specialization, economies of scale, strategy, audit fees, initial public offerings

5.

Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures

Auditing: A Journal of Practice & Theory, Vol. 32, No. 1, 2013
Number of pages: 41 Posted: 19 Mar 2011 Last Revised: 04 Oct 2013
Jaime J. Schmidt and Michael S. Wilkins
University of Texas at Austin and University of Kansas
Downloads 849 (49,904)
Citation 22

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financial reporting timeliness, financial statement restatements, audit quality, audit committees, financial expertise, accounting experience

6.

Internal Control Opinion Shopping and Audit Market Competition

The Accounting Review 91 (2): March 2016, pp. 603-623., Mays Business School Research Paper No. 2503660
Number of pages: 47 Posted: 01 Oct 2014 Last Revised: 08 Jul 2018
Nathan J. Newton, Julie Persellin, Dechun Wang and Michael S. Wilkins
Florida State University, Trinity University, Texas A&M University and University of Kansas
Downloads 661 (69,530)
Citation 29

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opinion shopping, internal control, material weakness, audit opinion, audit quality, audit market competition

7.

Arachnophobia: A Case on Impairment and Accounting Ethics

Julie S. Persellin, Michael K. Shaub, and Michael S. Wilkins (2014) Arachnophobia: A Case on Impairment and Accounting Ethics. Issues in Accounting Education: November 2014, Vol. 29, No. 4, pp. 577-586., Mays Business School Research Paper No. 2507282
Number of pages: 35 Posted: 10 Oct 2014 Last Revised: 11 Sep 2018
Julie Persellin, Mike Shaub and Michael S. Wilkins
Trinity University, Texas A&M University and University of Kansas
Downloads 652 (70,794)

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Long-lived assets, impairment, fair value measurement, IFRS, ethics

8.

Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements

Auditing: A Journal of Practice & Theory, Vol. 32, No. 3, 2013
Number of pages: 52 Posted: 31 Aug 2011 Last Revised: 04 Oct 2013
Nathan J. Newton, Dechun Wang and Michael S. Wilkins
Florida State University, Texas A&M University and University of Kansas
Downloads 606 (77,547)
Citation 25

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auditor competition, audit quality, restatements

9.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

The Accounting Review 96 (4): 289-314.
Number of pages: 54 Posted: 25 Apr 2019 Last Revised: 31 May 2023
James C. Hansen, Ling Lei Lisic, Timothy A. Seidel and Michael S. Wilkins
Weber State University Goddard School of Business and Economics, Virginia Tech - Pamplin College of Business, Brigham Young University and University of Kansas
Downloads 476 (104,499)
Citation 6

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audit committee, accounting expertise, credence goods theory

10.

What Happens to Partners Who Issue Adverse Internal Control Opinions?

Number of pages: 52 Posted: 14 Mar 2023 Last Revised: 13 Aug 2023
Ashleigh Bakke, Elizabeth N. Cowle, Stephen P. Rowe and Michael S. Wilkins
Oklahoma State University - Stillwater - School of Accounting, Colorado State University, Fort Collins - Department of Accounting, University of Arkansas and University of Kansas
Downloads 467 (106,866)
Citation 1

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audit partner, internal control, material weakness, adverse internal control opinion, ICFR

11.

How Do Team Workloads and Team Staffing Affect the Audit? Archival Evidence from U.S. Audits

Accounting, Organizations and Society, Forthcoming
Number of pages: 61 Posted: 12 Jul 2019 Last Revised: 07 Jan 2021
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas
Downloads 401 (127,700)
Citation 4

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audit teams, audit workload, turnover, audit quality, audit effort

12.

Refinancing Pressure and Earnings Management: Evidence from Changes in Short-Term Debt and Discretionary Accruals

Finance Research Letters, Forthcoming
Number of pages: 16 Posted: 28 May 2012 Last Revised: 21 Feb 2018
Paige Fields, Manu Gupta, Michael S. Wilkins and Shage Zhang
University of Kansas, Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate, University of Kansas and Trinity University
Downloads 360 (144,061)
Citation 4

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capital structure, accruals

13.

Competition for Andersen's Clients

Downloads 338 (154,172)
Citation 10

Competition for Andersen's Clients

Number of pages: 48 Posted: 09 May 2006 Last Revised: 07 Oct 2008
Mark J. Kohlbeck, Brian W. Mayhew, Pamela R. Murphy and Michael S. Wilkins
Florida Atlantic University - School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Queen's University - Smith School of Business and University of Kansas
Downloads 338 (153,132)
Citation 10

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Andersen, market concentration, competitive strategy, audit

Competition for Andersen's Clients

Contemporary Accounting Research, Vol. 25, No. 4, pp. 1099-1136, Winter 2008
Posted: 28 Feb 2008 Last Revised: 25 Jun 2009
Mark J. Kohlbeck, Brian W. Mayhew, Pamela R. Murphy and Michael S. Wilkins
Florida Atlantic University - School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Queen's University - Smith School of Business and University of Kansas

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Andersen, market concentration, competitive strategy, audit

14.

Prior Audit Experience and CFO Financial Reporting Aggressiveness

Georgia Tech Scheller College of Business Research Paper No. 19-06
Number of pages: 51 Posted: 25 Apr 2019 Last Revised: 30 Jul 2023
Eric Condie, Kara Obermire, Timothy A. Seidel and Michael S. Wilkins
Georgia Institute of Technology, Oregon State University, Brigham Young University and University of Kansas
Downloads 327 (159,832)
Citation 1

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Financial Reporting, Audit Experience, Discretionary Accruals, Audit Fees

15.

Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations

Number of pages: 54 Posted: 12 Jun 2020 Last Revised: 13 May 2022
Ashleigh Bakke, Thomas R. Kubick and Michael S. Wilkins
Oklahoma State University - Stillwater - School of Accounting, University of Nebraska-Lincoln and University of Kansas
Downloads 296 (178,129)
Citation 1

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accounting for income taxes, ASC 740, deferred tax assets, going concern, valuation allowance

16.

How Do Auditors Respond to FCPA Risk?

Auditing: A Journal of Practice & Theory, 38 (4), November 2019, 177-200
Number of pages: 53 Posted: 04 Mar 2018 Last Revised: 21 Feb 2023
Bradley Lawson, Gerald S. Martin, Leah Muriel and Michael S. Wilkins
Oklahoma State University - Stillwater - School of Accounting, American University - Kogod School of Business, Oklahoma State University - Stillwater - Spears School of Business and University of Kansas
Downloads 279 (188,616)
Citation 4

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Foreign Corrupt Practices Act, audit fees, business risk, bribery, contagion, peer firms, illegal acts, FCPA

17.

The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing

Downloads 201 (258,764)

The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing

Number of pages: 62 Posted: 04 May 2020 Last Revised: 09 Jun 2021
Ryan Dunn, Nathan G. Lundstrom and Michael S. Wilkins
Auburn University - School of Accountancy, University of Kansas and University of Kansas
Downloads 201 (258,234)

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Auditor Tenure, PCAOB, Auditor Ratification, Auditor Dismissal, Audit Fees

The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing

Contemporary Accounting Research, Forthcoming
Posted: 28 Jun 2021
Ryan Dunn, Nathan G. Lundstrom and Michael S. Wilkins
Auburn University - School of Accountancy, University of Kansas and University of Kansas

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Auditor Tenure, PCAOB, Auditor Ratification, Auditor Dismissal, Audit Fees

18.

Auditor Tenure and MD&A Tone

Number of pages: 45 Posted: 28 Dec 2022
Brant E. Christensen, Yijing Cui, Kristin Stack and Michael S. Wilkins
Brigham Young University, University of Kansas, University of Kansas and University of Kansas
Downloads 152 (329,775)

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Auditor tenure, tone, MD&A, auditor independence

19.

Costs and Benefits of a Risk-Based PCAOB Inspection Regime

Number of pages: 55 Posted: 29 Jul 2022 Last Revised: 10 Nov 2023
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas
Downloads 115 (408,386)
Citation 2

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Accountability theory, PCAOB, inspections, audits

20.

The Effect of Audit Market Characteristics on Auditors’ Reputational Damage Following Negative PCAOB Inspection Reports

Number of pages: 50 Posted: 19 Jun 2023
Brant E. Christensen, Feng Guo, Michael S. Wilkins and Ying Zhou
Brigham Young University, Iowa State University - Department of Accounting and Finance, University of Kansas and University of Connecticut
Downloads 74 (542,964)

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PCAOB, inspection, market concentration

21.

Salience or Signaling? Bondholder Responses to AS 3101 Auditor Tenure Disclosures

Number of pages: 42 Posted: 16 Jul 2023
Yijing Cui, Nathan G. Lundstrom and Michael S. Wilkins
University of Kansas, University of Kansas and University of Kansas
Downloads 40 (721,828)

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Cost of Debt, Auditor Tenure, Auditing Standard 3101, PCAOB

22.

Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort

Downloads 0 (1,058,163)

Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort

Contemporary Accounting Research, Forthcoming
Posted: 25 Apr 2019 Last Revised: 03 Dec 2020
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas

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audit hours, interim testing, audit quality, timely filings, audit fees

Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
Brigham Young University, Florida State University and University of Kansas

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Audit hours, interim testing, audit quality, timely filings, audit fees

23.

Auditor Responses to Shareholder Activism

Downloads 0 (1,058,163)

Auditor Responses to Shareholder Activism

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2018 Last Revised: 06 Feb 2021
Feng Guo, Chenxi Lin, Adi Masli and Michael S. Wilkins
Iowa State University - Department of Accounting and Finance, University of Oklahoma, University of Kansas - School of Business and University of Kansas

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shareholder activism, going concern opinions, internal controls, audit fees, litigation risk

Auditor Responses to Shareholder Activism

Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2020
Feng Guo, Chenxi Lin, Adi Masli and Michael S. Wilkins
Iowa State University - Department of Accounting and Finance, University of Oklahoma, University of Kansas - School of Business and University of Kansas

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Shareholder Activism, audit fees, Internal controls, going concern, engagement risk

24.

The Interaction Among Multiple Governance Mechanisms in Young Newly Public Firms

University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship
Posted: 09 Nov 2009
Michael S. Wilkins, Tammy K. Berry and Paige Fields
University of Kansas, affiliation not provided to SSRN and University of Kansas

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Firm survival, Chief executive officers (CEOs), Firm ownership, Firm governance, Boards of directors, Executive compensation, Initial public offerings (IPO), Organizational structures

25.

Timely Industry Information as an Assurance Service--Evidence on the Information Content of the Book-to-Bill Ratio

Posted: 28 May 1999
Neil L. Fargher, Larry R. Gorman and Michael S. Wilkins
Australian National University (ANU), California Polytechnic State University and University of Kansas

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