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
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18,683

CITATIONS
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Top 6,966

in Total Papers Citations

115

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 3,759 (2,445)
Citation 7

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 2,213 (6,007)
Citation 7

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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 1,909 (7,735)
Citation 8

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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 1,708 (9,323)
Citation 8

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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 1,517 (11,291)
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 1,222 (15,877)
Citation 1

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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 1,121 (18,091)
Citation 7

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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 690 (35,625)
Citation 1

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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.

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 604 (43,217)
Citation 4

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

10.

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 600 (43,573)
Citation 1

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Related Party Transactions, Audit Risk, Restatements, Audit Fees

11.

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 (50,815)
Citation 2

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12.

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 433 (65,692)

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

13.

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 424 (67,372)
Citation 1

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Auditing, Industry Concentration, Competition

14.

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 380 (76,677)
Citation 4

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

15.
Downloads 319 ( 93,633)
Citation 2

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 319 (93,059)
Citation 2

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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

16.

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 275 (109,977)
Citation 1

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

17.

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 265 (114,296)

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Stewardship audits, transparency audits, transaction costs

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 254 (119,476)
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 UniversityOregon State University
Downloads 185 (162,039)
Citation 1

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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 136 (210,915)
Citation 1

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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 107 (251,483)
Citation 1

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

22.

The Impact of Managers’ Risk Aversion and Loss Aversion on Audit Quality Demand

Number of pages: 50 Posted: 30 Jul 2019
Northeastern University - Accounting Group, University of Wisconsin - Madison - Department of Accounting and Information Systems, Oregon State UniversityOregon State University and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business
Downloads 30 (474,379)

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audit quality, demand, loss aversion, risk, risk 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

Abstract:

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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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