Brian W. Mayhew

University of Wisconsin - Madison - Department of Accounting and Information Systems

Arthur Andersen Alumni Professor

School of Business

975 University Avenue

Madison, WI 53706

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 1,681

SSRN RANKINGS

Top 1,681

in Total Papers Downloads

19,741

SSRN CITATIONS
Rank 7,102

SSRN RANKINGS

Top 7,102

in Total Papers Citations

110

CROSSREF CITATIONS

51

Scholarly Papers (27)

1.

Do Non-Audit Services Compromise Auditor Independence? Further Evidence

Unversity of Wisconsin Working paper
Number of pages: 47 Posted: 18 Apr 2002
Hollis Ashbaugh Skaife, Ryan LaFond and Brian W. Mayhew
Graduate School of Management, UC-Davis, Algert Global, LLC and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 3,821 (2,691)
Citation 28

Abstract:

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independence, audit fees, discretionary accruals, biased financial reporting

2.

Related Party Transactions

AAA 2005 FARS Meeting Paper
Number of pages: 40 Posted: 20 Jan 2005
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,310 (6,315)
Citation 11

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related party, disclosure, governance

3.

Agency Costs, Contracting, and Related Party Transactions

Number of pages: 43 Posted: 20 Sep 2004
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,987 (8,158)
Citation 12

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Related party, disclosure, governance

4.

The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Independence

Number of pages: 37 Posted: 23 Mar 2000
Brian W. Mayhew, Jeffrey W. Schatzberg and Galen R. Sevcik
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Arizona - Department of Accounting and Georgia State University
Downloads 1,720 (10,364)
Citation 12

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5.

Auditor Industry Specialization and Client Disclosure Quality

Number of pages: 29 Posted: 09 Mar 2000
Kimberly Dunn, Brian W. Mayhew and Suzanne G. Morsfield
Florida Atlantic University - School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Columbia University - Center for Excellence in Accounting and Security Analysis
Downloads 1,539 (12,295)
Citation 8

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6.

Are Independent Audit-Committee Members Objective? Experimental Evidence

Accounting Review, Vol. 84, No. 6, 2009
Number of pages: 40 Posted: 30 Jun 2009 Last Revised: 01 Jul 2009
Matthew J. Magilke, Brian W. Mayhew and Joel Pike
Claremont McKenna College - Robert Day School of Economics and Finance, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,249 (17,035)
Citation 4

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Audit Committee, Stock Compensation, Independence

7.

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 1,133 (19,734)
Citation 33

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

Does Investor Selection of Auditors Enhance Auditor Independence?

Number of pages: 33 Posted: 15 Oct 2002
Brian W. Mayhew and Joel Pike
University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 697 (38,791)
Citation 9

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auditor independence, auditor objectivity, experimental economics

Does Investor Selection of Auditors Enhance Auditor Independence?

Accounting Review, Vol. 79, No. 3, July 2004
Posted: 22 Jun 2004
Brian W. Mayhew and Joel Pike
University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy

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Auditor independence, auditor objectivity, experimental economics

9.

Are Related Party Transactions Red Flags?

Number of pages: 52 Posted: 23 Apr 2014 Last Revised: 18 Mar 2016
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 643 (43,863)
Citation 4

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Related Party Transactions, Audit Risk, Restatements, Audit Fees

10.

The Impact of Market Structure on Audit Price and Quality

Number of pages: 49 Posted: 30 Apr 2013
Kimberly Dunn, Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 631 (44,974)
Citation 10

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Market Structure, Audit Fees, Audit Quality, Auditor Market Share Equality

11.

Audits of Public Companies

Number of pages: 33 Posted: 13 Jul 2004
John Hepp and Brian W. Mayhew
Suffolk University - Department of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 627 (45,462)

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Stewardship audits, transparency audits, transaction costs

12.

Entrepreneur Choice of Auditor and Retained Ownership in IPO Markets: Experimental Evidence

Number of pages: 44 Posted: 21 Jun 2000
Brian W. Mayhew, Jeffrey W. Schatzberg and Galen R. Sevcik
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Arizona - Department of Accounting and Georgia State University
Downloads 532 (55,985)
Citation 2

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13.

Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality

Hurley, P.J., and B.W. Mayhew. 2019. Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality. AUDITING: A Journal of Practice & Theory In-Press. DOI: 10.2308/ajpt-52478
Number of pages: 39 Posted: 02 May 2013 Last Revised: 10 Jul 2019
Patrick J. Hurley and Brian W. Mayhew
Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 465 (66,202)
Citation 4

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audit quality, demand, manager preference, loss aversion, supply

14.

The Impact of Ethics Education on Reporting Behavior

Journal of Business Ethics, pp. 397-416, 2009
Number of pages: 45 Posted: 21 Jun 2004 Last Revised: 06 Mar 2013
Brian W. Mayhew and Pamela R. Murphy
University of Wisconsin - Madison - Department of Accounting and Information Systems and Queen's University - Smith School of Business
Downloads 452 (68,534)
Citation 3

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ethics education, anonymity, public disclosure, integration, ethical values

15.

The Impact of Big N Public Accounting Firm Consolidation on Auditor Industry Concentration

Number of pages: 36 Posted: 26 Jul 2008
Kimberly Dunn, Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 433 (72,221)
Citation 1

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Auditing, Industry Concentration, Competition

16.
Downloads 322 (101,566)
Citation 6

Competition for Andersen's Clients

Number of pages: 48 Posted: 09 May 2006 Last Revised: 07 Oct 2008
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 322 (100,957)
Citation 6

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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
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

17.

An Empirical Investigation of IPO Underpricing and the Change to the LLP Organization of Audit Firms

Auditing: A Journal of Practice and Theory, Vol. 23, No. 1, pp. 53-67, 2004
Number of pages: 15 Posted: 04 Oct 2006
University of Wisconsin - Green Bay, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 282 (117,216)
Citation 2

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audit firm limited liability, initial public offering (IPO), underpricing, insurance hypothesis, audit quality

18.

The Impact of Authority on Reporting Behavior, Rationalization and Affect

Number of pages: 47 Posted: 21 Mar 2012 Last Revised: 07 Mar 2013
Pamela R. Murphy and Brian W. Mayhew
Queen's University - Smith School of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 269 (123,109)
Citation 1

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obedience, misreporting, rationalization, negative affect, moral disengagement

19.

Realigning Auditors' Accountability: Experimental Evidence

Hurley, P.J., B.W. Mayhew, and K.M. Obermire. 2019. Realigning auditors' accountability: Experimental evidence. The Accounting Review 94 (3): 233-250. DOI: 10.2308/accr-52224
Number of pages: 42 Posted: 10 Nov 2015 Last Revised: 10 Jul 2019
Patrick J. Hurley, Brian W. Mayhew and Kara Obermire
Northeastern University - Accounting Group, University of Wisconsin - Madison - Department of Accounting and Information Systems and Oregon State University
Downloads 220 (150,559)
Citation 6

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audit quality, accountability, market structure, incentives, auditor hiring

The Impact of Consulting Services on Audit Quality: An Experimental Approach

Number of pages: 56 Posted: 02 Jan 2018
Zachary T Kowaleski, Brian W. Mayhew and Amy C. Tegeler
University of Notre Dame - Department of Accountancy, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business
Downloads 158 (202,848)
Citation 7

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Auditor Independence, Consulting, Social Bonds, Experimental Economics

The Impact of Consulting Services on Audit Quality: An Experimental Approach

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Zachary T Kowaleski, Brian W. Mayhew and Amy C. Tegeler
University of Notre Dame - Department of Accountancy, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business

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auditor independence; consulting; social bonds; experimental economics

21.

The Influence of Family Firms on Related Party Transactions and Associated Valuation Implications

Number of pages: 53 Posted: 19 Apr 2018
Florida Atlantic University - School of Accounting, Fordham University - Accounting Area, University of Wisconsin - Madison - Department of Accounting and Information Systems and Lehigh University
Downloads 142 (221,130)
Citation 8

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Family Firms, Related Party Transactions, Valuation, Family Firm Premium

22.

The Impact of Risk and the Potential for Loss on Managers’ Demand for Audit Quality

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3425666
Number of pages: 46 Posted: 30 Jul 2019 Last Revised: 14 Apr 2020
Northeastern University - Accounting Group, University of Wisconsin - Madison - Department of Accounting and Information Systems, Oregon State University and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business
Downloads 109 (271,665)

Abstract:

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audit quality, demand, risk, risk aversion, loss aversion, experimental economics

23.

Myopic Loss Aversion and Market Experience

Journal of Economic Behavior and Organization, Vol. 97, 2014
Posted: 14 Mar 2014
Brian W. Mayhew and Adam Vitalis
University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Waterloo - School of Accounting and Finance

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Economics, Behavior and behavioral decision making, Financial institutions, Markets, Accounting

24.

Non-Big 4 Local Market Leadership and Its Effect on Competition

Accounting Review, Forthcoming
Posted: 09 Aug 2013 Last Revised: 16 Jun 2015
Marsha B. Keune, Brian W. Mayhew and Jaime J. Schmidt
University of Dayton, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Texas at Austin

Abstract:

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local audit market; Big 4 market competition; audit fee premium

25.

Do Nonaudit Services Compromise Auditor Independence? Further Evidence

The Accounting Review, July 2003
Posted: 31 Mar 2003
Hollis Ashbaugh Skaife, Ryan LaFond and Brian W. Mayhew
Graduate School of Management, UC-Davis, Algert Global, LLC and University of Wisconsin - Madison - Department of Accounting and Information Systems

Abstract:

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independence, audit fees, discretionary accruals, biased financial reporting

26.

The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity

Auditing: A Journal of Practice & Theory, September 2001
Posted: 04 Aug 2001
Brian W. Mayhew, Jeffrey W. Schatzberg and Galen R. Sevcik
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Arizona - Department of Accounting and Georgia State University

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Auditing; Independence; Objectivity; Reputation

27.

Why Do Audits Fail? Evidence from Lincoln Savings and Loan

Journal of Accounting Research
Posted: 20 Jun 1999
Merle Erickson, Brian W. Mayhew and William L. Felix
University of Chicago - Booth School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Arizona - Department of Accounting

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