Nathan J. Newton

Florida State University

Rovetta Business Bldg. (RBA)

College of Business

Tallahassee, FL 32306-1110

United States

http://https://business.fsu.edu/person/nate-newton

SCHOLARLY PAPERS

17

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5,027

TOTAL CITATIONS
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SSRN RANKINGS

Top 11,250

in Total Papers Citations

91

Scholarly Papers (17)

1.

Does Local Religiosity Impact Corporate Social Responsibility?

Number of pages: 36 Posted: 13 Sep 2011 Last Revised: 16 May 2012
Texas A&M University - Department of Accounting, Florida State University, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 1,062 (44,506)
Citation 18

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corporate social responsibility, CSR, religion, religious influence

2.

Business Strategy and Internal Control Over Financial Reporting

Number of pages: 46 Posted: 31 Jul 2015 Last Revised: 02 Aug 2017
The University of New South Wales (UNSW) - School of Accounting, Florida State University and University of Illinois at Urbana-Champaign
Downloads 1,010 (47,751)
Citation 5

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business strategy, internal control, material weakness, Sarbanes-Oxley, Auditing Standard No. 5

3.

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
Florida State University, Trinity University, Texas A&M University and University of Kansas
Downloads 738 (73,119)
Citation 35

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

4.

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 650 (85,958)
Citation 25

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auditor competition, audit quality, restatements

5.

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
Brigham Young University, Florida State University and University of Kansas
Downloads 594 (96,447)
Citation 4

Abstract:

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

6.

Does Tax Planning Affect Analysts' Forecast Accuracy?

Number of pages: 54 Posted: 22 Oct 2018 Last Revised: 09 Jan 2019
Jere R. Francis, Stevanie S. Neuman and Nathan J. Newton
University of Missouri, University of Missouri at Columbia - School of Accountancy and Florida State University
Downloads 320 (198,445)
Citation 3

Abstract:

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auditor-provided tax services, analyst forecasts, tax planning

7.

Audit Regulation and the Cost of Equity Capital: Evidence From the PCAOB’s International Inspection Regime

Number of pages: 52 Posted: 06 Mar 2020
Phillip T. Lamoreaux, Nathan J. Newton and Landon M. Mauler
Arizona State University, Florida State University and Florida State University - Department of Accounting
Downloads 191 (331,238)

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Audit Regulation; Audit Policy; PCAOB; Cost of Capital; International

8.

The Effect of Audit Partner National Office Experience on Audit and Career Outcomes

Number of pages: 52 Posted: 14 Sep 2023 Last Revised: 24 Feb 2025
University of San Diego - Department of Accountancy, Florida State University, University of Baltimore - Merrick School of Business and Florida State University - Department of Accounting
Downloads 176 (356,643)

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audit partners, national office rotations, regulatory experience, partner promotion, audit quailty, audit firms, auditor careers, national office, audit outcomes

9.

The Role of International Experience in Audit Partners' Careers

Number of pages: 54 Posted: 06 Jun 2022 Last Revised: 24 Feb 2025
University of San Diego - Department of Accountancy, Florida State University, University of Baltimore - Merrick School of Business and Florida State University - Department of Accounting
Downloads 155 (398,001)
Citation 1

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audit partners, international experience, secondments, audit quality, public accounting firms, professional service firms, careers

10.

Auditor-Provided Nonpublic Signals of Misreporting and CFO Dismissal

Number of pages: 56 Posted: 30 Apr 2024
Phillip T. Lamoreaux, Summer Liu, Nathan J. Newton and Min Zhang
Arizona State University, Texas A&M University - Department of Accounting, Florida State University and Renmin University of China - School of Business
Downloads 131 (455,543)

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Private signals; audit adjustments; reporting quality; executive dismissal; CFO turnover

11.

Costs and Benefits of a Risk-Based PCAOB Inspection Regime

Accounting, Organizations and Society (forthcoming)
Posted: 29 Jul 2022 Last Revised: 17 May 2024
Brigham Young University, Florida State University and University of Kansas

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Accountability theory, PCAOB, inspections, audits

12.

Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?

Forthcoming in The Accounting Review, https://doi.org/10.2308/TAR-2018-0151
Posted: 09 Jul 2020 Last Revised: 13 Jul 2020
Brigham Young University, University of Kansas and Florida State University

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PCAOB, PCAOB inspections, auditor litigation, audit regulation

13.

Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB’s International Inspection Regime

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Phillip T. Lamoreaux, Landon M. Mauler and Nathan J. Newton
Arizona State University, Florida State University - Department of Accounting and Florida State University

Abstract:

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audit regulation, audit policy, PCAOB, cost of capital, international

14.

Does Tax Planning Affect Analysts’ Forecast Accuracy?

Contemporary Accounting Research, Forthcoming
Posted: 23 Jun 2019
Jere R. Francis, Stevanie S. Neuman and Nathan J. Newton
University of Missouri, University of Missouri at Columbia - School of Accountancy and Florida State University

Abstract:

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auditor-provided tax services, analyst forecasts, tax planning

15.

When Analysts Speak, Do Auditors Listen?

Auditing: A Journal of Practice & Theory, Vol. 38, No. 1, pp. 221-245 (DOI/10.2308/ajpt-52059)
Posted: 24 May 2019
Nathan J. Newton
Florida State University

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audit fees, analyst forecasts, misstatement risk, restatements

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
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
Brigham Young University, Florida State University and University of Kansas

Abstract:

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

17.

Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 03 Aug 2017
The University of New South Wales (UNSW) - School of Accounting, Florida State University and University of Illinois at Urbana-Champaign

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