Jonathan E. Shipman

University of Arkansas

Business Bldg. 454

Fayetteville, AR 72701

United States

  • University of Arkansas

SCHOLARLY PAPERS

17

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5,108

SSRN CITATIONS
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SSRN RANKINGS

Top 26,509

in Total Papers Citations

32

CROSSREF CITATIONS

5

Scholarly Papers (17)

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1.

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

Downloads 692 (60,609)
Citation 6

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 692 (59,758)
Citation 6

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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

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

2.

Evidence on the 2020 Exemption of Low-Revenue Issuers from the Internal Control Audit Requirement

Number of pages: 47 Posted: 17 Jul 2019 Last Revised: 01 Jun 2022
Jennifer McCallen, Roy Schmardebeck, Jonathan E. Shipman and Robert Lowell Whited
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 652 (65,471)

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SOX Section 404(b); Internal Control Audits; Compliance Benefits

3.

Control Variables in Interactive Models

Georgia Tech Scheller College of Business Research Paper No. 3959861
Number of pages: 20 Posted: 10 Nov 2021 Last Revised: 02 Mar 2023
Ed deHaan, James Moon, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
Stanford Graduate School of Business, Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 564 (78,787)

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Accounting Research, Interactions, Control Variables

4.

Accounting for Cryptocurrencies

Georgia Tech Scheller College of Business Research Paper No. 4294133
Number of pages: 50 Posted: 11 Dec 2022
Chelsea M. Anderson, Vivian W. Fang, James Moon and Jonathan E. Shipman
University of Arkansas - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 514 (88,264)

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Cryptocurrency, Accounting, Liquidity

5.

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 514 (88,264)
Citation 16

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Financial analysts; Goodwill impairment; Accounting choice; Disclosure costs

6.

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

Review of Accounting Studies, Forthcoming
Number of pages: 59 Posted: 08 Feb 2018 Last Revised: 11 Aug 2022
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 480 (95,931)
Citation 2

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proxy voting; retail shareholders; corporate governance; auditor ratification

7.

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 479 (96,169)
Citation 2

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8.

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

Number of pages: 65 Posted: 19 Sep 2019 Last Revised: 14 Feb 2022
Elizabeth N. Cowle, Tyler J. Kleppe, James Moon and Jonathan E. Shipman
Colorado State University, Fort Collins - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 412 (114,828)
Citation 1

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Audit Firm Consulting, Audit Market Structure, Latent Dirichlet Allocation

9.

Demand Uncertainty and the Production of Audit Services

Number of pages: 51 Posted: 07 Sep 2019 Last Revised: 15 Nov 2022
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 246 (199,657)

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producer theory; demand uncertainty; capacity constraints; audit production

10.

On Controlling for Misstatement Risk

Georgia Tech Scheller College of Business Research Paper No. 3857752
Number of pages: 43 Posted: 03 Jun 2021
James Moon, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 216 (225,401)
Citation 3

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Misstatement Risk, Restatements, Audit Quality

11.

Evidence on the Decision Usefulness of Fair Values in Business Combinations

Number of pages: 45 Posted: 28 Apr 2020 Last Revised: 05 Apr 2022
James Justin Blann, John L. Campbell, Jonathan E. Shipman and Zac Wiebe
Arizona State University, University of Georgia - J.M. Tull School of Accounting, University of Arkansas and University of Arkansas - Sam M. Walton College of Business
Downloads 192 (250,850)
Citation 1

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Fair Value; Mergers and Acquisitions; Business Combinations; Cash Flows; Analyst Forecasts; SFAS 141; Intangible Assets

12.

Did the PCAOB’s 2009 Office Expansion Improve Audit Quality?

Downloads 147 (315,261)

Did the PCAOB’s 2009 Office Expansion Improve Audit Quality?

Number of pages: 51 Posted: 05 Mar 2021 Last Revised: 13 Sep 2022
James Justin Blann, Tyler J. Kleppe and Jonathan E. Shipman
Arizona State University, University of Kentucky - Von Allmen School of Accountancy and University of Arkansas
Downloads 147 (315,777)

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Public Company Accounting Oversight Board (PCAOB); auditor oversight; audit quality

Did the PCAOB’s 2009 Office Expansion Improve Audit Quality?

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
James Justin Blann, Tyler J. Kleppe and Jonathan E. Shipman
Arizona State University, University of Kentucky - Von Allmen School of Accountancy and University of Arkansas

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

13.

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
Robert Lowell Whited, Quinn Thomas Swanquist, Jonathan E. Shipman and James Moon
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

14.

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
James Moon, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
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

15.

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
Linda A. Myers, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
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

16.

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

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auditing; goodwill impairment; auditor dismissals

17.

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