Jonathan E. Shipman

University of Arkansas

Business Bldg. 454

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 28,398

in Total Papers Downloads

1,805

SSRN CITATIONS

7

CROSSREF CITATIONS

4

Scholarly Papers (12)

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 617 (46,087)
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 401 (79,765)
Citation 6

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Financial analysts; Goodwill impairment; Accounting choice; Disclosure costs

3.

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

Number of pages: 49 Posted: 08 Feb 2018 Last Revised: 27 Apr 2020
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 237 (141,173)

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proxy voting; retail 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 191 (172,900)
Citation 1

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5.

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 170 (191,768)

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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 Kentucky - Von Allmen School of Accountancy, University of Arkansas and Ball State University
Downloads 84 (322,111)

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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 Kentucky - Von Allmen School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 79 (334,129)

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Big 4 Consulting, Audit Market Structure, Latent Dirichlet Allocation

8.

Evidence on the Decision Usefulness of Fair Values in Business Combinations

Number of pages: 48 Posted: 28 Apr 2020
Justin 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 26 (529,177)

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

9.

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

10.

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

11.

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

12.

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

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Propensity Score Matching, Endogeneity, Sample Composition, Research Methods