Jonathan E. Shipman

University of Arkansas

Business Bldg. 454

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

8

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Scholarly Papers (8)

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 562 (46,300)

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

Number of pages: 50 Posted: 07 Sep 2015 Last Revised: 25 May 2018
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 319 (92,662)

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 Kleppe and Jonathan E. Shipman
University of Arkansas, University of Arkansas and University of Arkansas
Downloads 182 (162,662)

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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: 06 Apr 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 91 (277,113)

Abstract:

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5.

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

6.

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

7.

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

8.

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