Jonathan E. Shipman

University of Arkansas

Business Bldg. 454

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

11

DOWNLOADS
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Top 30,741

in Total Papers Downloads

1,545

SSRN CITATIONS

3

CROSSREF CITATIONS

4

Scholarly Papers (11)

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 599 (45,243)
Citation 4

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 381 (80,047)
Citation 2

Abstract:

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Financial analysts; Goodwill impairment; Accounting choice; Disclosure costs

3.

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

Number of pages: 55 Posted: 08 Feb 2018 Last Revised: 06 Apr 2019
Cory A. Cassell, Tyler J. Kleppe and Jonathan E. Shipman
University of Arkansas, University of Arkansas and University of Arkansas
Downloads 213 (148,581)

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proxy voting, uninformed shareholders, corporate governance, auditor ratification

4.

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 150 (202,884)

Abstract:

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5.

Have the Costs and Benefits of SOX Section 404(b) Compliance Changed Over Time?

Number of pages: 54 Posted: 17 Jul 2019 Last Revised: 13 Nov 2019
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 104 (267,699)

Abstract:

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

6.

The Effects of Demand Uncertainty on the Production of Audit Services

Number of pages: 49 Posted: 07 Sep 2019 Last Revised: 13 Feb 2020
Douglas Ayres, Tyler J. Kleppe, Jonathan E. Shipman and Jason Stanfield
Ball State University - Department of Accounting, University of Arkansas, University of Arkansas and Ball State University
Downloads 55 (385,656)

Abstract:

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producer theory; demand uncertainty; capacity constraints; audit production

7.

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

Number of pages: 60 Posted: 19 Sep 2019
Elizabeth N. Cowle, Tyler J. Kleppe, James Moon and Jonathan E. Shipman
University of Arkansas, University of Arkansas, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 43 (428,094)

Abstract:

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Big 4 Consulting, Audit Market Structure, Latent Dirichlet Allocation

8.

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

9.

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

10.

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

11.

Propensity Score Matching in Accounting Research

The Accounting Review: January 2017, Vol. 92, No. 1, pp. 213-244.
Posted: 09 Feb 2014 Last Revised: 13 Feb 2017
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

Abstract:

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Propensity Score Matching, Endogeneity, Sample Composition, Research Methods