Jonathan E. Shipman

University of Arkansas

Business Bldg. 454

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

15

DOWNLOADS
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2,760

SSRN CITATIONS
Rank 41,309

SSRN RANKINGS

Top 41,309

in Total Papers Citations

13

CROSSREF CITATIONS

5

Scholarly Papers (15)

Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments

Number of pages: 54 Posted: 19 Oct 2014 Last Revised: 31 Dec 2018
Joseph V. Carcello, Terry L. Neal, Lauren C. Reid and Jonathan E. Shipman
University of Tennessee, University of Tennessee, Wake Forest University - Schools of Business and University of Arkansas
Downloads 651 (50,030)
Citation 6

Abstract:

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goodwill impairments; fair value estimates; auditor independence; non-audit service fees

Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Joseph V. Carcello, Terry L. Neal, Lauren C. Reid and Jonathan E. Shipman
University of Tennessee, University of Tennessee, Wake Forest University - Schools of Business and University of Arkansas

Abstract:

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goodwill impairments, fair value estimates, auditor independence, non-audit service fees

2.

Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 07 Sep 2015 Last Revised: 12 Aug 2019
Douglas Ayres, John L. Campbell, James Chyz and Jonathan E. Shipman
Ball State University - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Knoxville - Department of Accounting and Business Law and University of Arkansas
Downloads 436 (83,449)
Citation 10

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Financial analysts; Goodwill impairment; Accounting choice; Disclosure costs

3.

Have the Effects of SOX Section 404(b) Compliance Changed Over Time?

Number of pages: 55 Posted: 17 Jul 2019 Last Revised: 16 Apr 2020
University of Georgia - J.M. Tull School of Accounting, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, University of Arkansas and North Carolina State University
Downloads 397 (93,039)

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SOX Section 404(b), Internal Control Audits, Compliance Costs

4.

Retail Shareholders and the Efficacy of Proxy Voting: Evidence from Auditor Ratification

Number of pages: 55 Posted: 08 Feb 2018 Last Revised: 29 Jun 2021
Cory A. Cassell, Tyler J. Kleppe and Jonathan E. Shipman
University of Arkansas, University of Kentucky - Von Allmen School of Accountancy and University of Arkansas
Downloads 333 (113,547)
Citation 2

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proxy voting; retail shareholders; corporate governance; auditor ratification

5.

The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence

Number of pages: 53 Posted: 03 May 2018 Last Revised: 18 Oct 2019
Cory A. Cassell, Stuart Dearden, David Rosser and Jonathan E. Shipman
University of Arkansas, University of Nebraska at Lincoln, University of Texas Arlington and University of Arkansas
Downloads 295 (129,252)
Citation 1

Abstract:

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6.

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market

Number of pages: 70 Posted: 19 Sep 2019 Last Revised: 08 Jan 2021
Elizabeth N. Cowle, Tyler J. Kleppe, James Moon and Jonathan E. Shipman
University of Arkansas, University of Kentucky - Von Allmen School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 196 (192,762)

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Audit Firm Consulting, Audit Market Structure, Latent Dirichlet Allocation

7.

Demand Uncertainty and the Production of Audit Services

Number of pages: 52 Posted: 07 Sep 2019 Last Revised: 08 Jul 2021
Douglas Ayres, Tyler J. Kleppe, Jonathan E. Shipman and Jason Stanfield
Ball State University - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, University of Arkansas and Ball State University
Downloads 169 (219,433)

Abstract:

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producer theory; demand uncertainty; capacity constraints; audit production

8.

The Efficacy of PCAOB Operational Decision Making

Number of pages: 47 Posted: 05 Mar 2021
James J. Blann, Tyler J. Kleppe and Jonathan E. Shipman
University of Arkansas, University of Kentucky - Von Allmen School of Accountancy and University of Arkansas
Downloads 102 (322,258)

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Public Company Accounting Oversight Board (PCAOB), regulatory efficacy, auditor oversight, audit quality

9.

On Controlling for Misstatement Risk

Number of pages: 43 Posted: 03 Jun 2021
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 92 (344,290)

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Misstatement Risk, Restatements, Audit Quality

10.

Evidence on the Decision Usefulness of Fair Values in Business Combinations

Number of pages: 48 Posted: 28 Apr 2020
James J. Blann, John L. Campbell, Jonathan E. Shipman and Zac Wiebe
University of Arkansas, University of Georgia - J.M. Tull School of Accounting, University of Arkansas and University of Arkansas - Sam M. Walton College of Business
Downloads 89 (351,563)
Citation 1

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Fair Value; Mergers and Acquisitions; Business Combinations; Cash Flows; Analyst Forecasts

11.

Out of Control: The (Over)use of Controls in Accounting Research

The Accounting Review: Forthcoming doi: https://doi.org/10.2308/TAR-2019-0637
Posted: 27 Jul 2018 Last Revised: 22 Jul 2021
North Carolina State University, University of Alabama - Culverhouse School of Accountancy, University of Arkansas and Georgia Institute of Technology - Scheller College of Business

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accounting research methods, controls, measurement error, interactions, fixed effects

12.

Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums

Contemporary Accounting Research, Forthcoming
Posted: 06 Apr 2017 Last Revised: 27 Aug 2018
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Audit Pricing, Auditor Quality, Auditor Selection, Audit Markets

13.

Measuring the Market Response to Going Concern Modifications: The Importance of Disclosure Timing

Review of Accounting Studies: December 2018, Volume 23, Issue 4, pp. 1512-1542
Posted: 11 Feb 2015 Last Revised: 08 Nov 2018
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Going Concern Modifications; Market Reactions; Auditor Reporting

14.

Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors

Contemporary Accounting Research, Forthcoming
Posted: 02 Aug 2014 Last Revised: 24 Jun 2018
Douglas Ayres, Terry L. Neal, Lauren C. Reid and Jonathan E. Shipman
Ball State University - Department of Accounting, University of Tennessee, Wake Forest University - Schools of Business and University of Arkansas

Abstract:

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auditing; goodwill impairment; auditor dismissals

15.

Propensity Score Matching in Accounting Research

The Accounting Review: January 2017, Vol. 92, No. 1, pp. 213-244.
Posted: 09 Feb 2014 Last Revised: 21 Jul 2021
Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Propensity Score Matching, Endogeneity, Sample Composition, Research Methods