Michael S. Wilkins

University of Kansas

Professor

Capitol Federal Hall

1654 Naismith Dr.

Lawrence, KS 66045

United States

  • University of Kansas

SCHOLARLY PAPERS

18

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8,122

CITATIONS
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Top 1,627

in Total Papers Citations

262

Scholarly Papers (18)

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1.

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

Downloads 1,897 ( 7,778)

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

Number of pages: 39 Posted: 15 Jan 2004
Hemang Desai, Chris E. Hogan and Michael S. Wilkins
Southern Methodist University (SMU) - Accounting Department, Michigan State University - Department of Accounting & Information Systems and University of Kansas
Downloads 1,897 (7,611)
Citation 153

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Earnings restatements, management turnover

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

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

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Restatements, reputational penalty, management turnover, aggressive accounting

2.

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 1,154 (17,199)
Citation 7

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

3.

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 1,121 (17,994)
Citation 65

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

4.

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 721 (33,838)
Citation 6

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auditing, audit quality, audit workloads, PCAOB

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 707 (34,740)
Citation 18

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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 514 (52,913)
Citation 15

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

7.

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 488 (56,363)
Citation 25

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auditor competition, audit quality, restatements

8.

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 468 (59,394)

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

9.

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 326 (90,922)
Citation 2

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capital structure, accruals

10.

Competition for Andersen's Clients

Downloads 319 ( 93,117)
Citation 14

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 319 (92,532)
Citation 14

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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

11.

Auditor Responses to Shareholder Activism

Number of pages: 57 Posted: 21 Jun 2018 Last Revised: 21 Jun 2019
Feng Guo, Chenxi Lin, Adi Masli and Michael S. Wilkins
Iowa State University - Department of Accounting and Finance, University of Kansas, School of Business, University of Kansas - School of Business and University of Kansas
Downloads 163 (180,048)
Citation 1

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

12.

How Do Auditors Respond to FCPA Risk?

Forthcoming -- Auditing: A Journal of Practice & Theory
Number of pages: 53 Posted: 04 Mar 2018 Last Revised: 07 Feb 2019
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 108 (248,399)
Citation 1

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

13.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

Number of pages: 66 Posted: 25 Apr 2019
James C. Hansen, Ling Lei Lisic, Timothy A. Seidel and Michael S. Wilkins
Weber State University Goddard School of Business and Economics, Virginia Polytechnic Institute & State University - Pamplin College of Business, Brigham Young University and University of Kansas
Downloads 48 (390,331)

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audit committee, accounting expertise, credence goods theory

14.

The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors

Georgia Tech Scheller College of Business Research Paper No. 19-06
Number of pages: 58 Posted: 25 Apr 2019
Eric Condie, Kara Obermire, Timothy A. Seidel and Michael S. Wilkins
Georgia Institute of Technology, Oregon State UniversityOregon State University, Brigham Young University and University of Kansas
Downloads 45 (400,669)

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Financial Reporting, Social Identity, Auditing, Discretionary Accruals

15.

Archival Evidence on the Audit Process: The Effect of Early Planning and Interim Effort on Audit Hours, Disclosure Timeliness, and Audit Quality

Number of pages: 53 Posted: 25 Apr 2019
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
University of Oklahoma, Florida State University and University of Kansas
Downloads 37 (431,188)

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16.

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

Number of pages: 55 Posted: 12 Jul 2019
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
University of Oklahoma, Florida State University and University of Kansas
Downloads 6 (599,646)

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

17.

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

18.

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

Auditing: A Journal of Practice & Theory, Vol 17, Supplement, 1998
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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