Debra C. Jeter

Vanderbilt University - Accounting

Associate Professor

Nashville, TN 37203

United States

  • Vanderbilt University - Accounting

SCHOLARLY PAPERS

17

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47

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4

Scholarly Papers (17)

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1.

Audit Pricing in Private Firms

London Business School Accounting Subject Area No. 011
Number of pages: 51 Posted: 26 Mar 2002
Paul K. Chaney, Debra C. Jeter and Lakshmanan Shivakumar
Vanderbilt University - Accounting, Vanderbilt University - Accounting and London Business School
Downloads 1,495 (22,171)
Citation 1

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2.

Self-Selection of Auditors and Audit Pricing in Private Firms

Number of pages: 49 Posted: 07 Jun 2003
Paul K. Chaney, Debra C. Jeter and Lakshmanan Shivakumar
Vanderbilt University - Accounting, Vanderbilt University - Accounting and London Business School
Downloads 883 (47,278)
Citation 46

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Big 5, fee premium, audit choice, private firms

3.

Auditor Specialization: The Influence of Investment Opportunities

Number of pages: 50 Posted: 27 Jul 2006
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 646 (71,677)
Citation 1

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auditor specialization, investment opportunities, industry specialization, audit risk, auditor concentration

4.

A Latent Class Model of Earnings Attributes

Number of pages: 47 Posted: 19 Jul 2006 Last Revised: 29 Nov 2012
Paul K. Chaney, Bruce Cooil and Debra C. Jeter
Vanderbilt University - Accounting, Vanderbilt University - Statistics and Vanderbilt University - Accounting
Downloads 540 (89,567)
Citation 3

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Earnings Attributes, Accruals, Conservatism, Income Smoothing, Earnings Persistence

5.

Regulatory Commitment to Auditing: The Impact of Sarbanes-Oxley on Pay-Performance Sensitivity and Managerial Effort

Number of pages: 49 Posted: 13 Nov 2006
Hui Chen, Debra C. Jeter and Ya-Wen Yang
University of Zurich, Vanderbilt University - Accounting and Wake Forest University - Schools of Business
Downloads 410 (124,479)
Citation 2

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Pay-performance sensitivity, pay-performance elasticity, executive compensation, Sarbanes-Oxley, managerial effort

6.

Pay-Performance Sensitivity Before and After SOX

Vanderbilt Owen Graduate School of Management Research Paper No. 2321732
Number of pages: 49 Posted: 07 Sep 2013 Last Revised: 14 Mar 2014
Hui Chen, Debra C. Jeter and Ya-Wen Yang
University of Zurich, Vanderbilt University - Accounting and Wake Forest University - Schools of Business
Downloads 330 (158,227)
Citation 2

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Pay-performance sensitivity, executive compensation, Sarbanes-Oxley

7.

The Association between Client-Specific Investment Opportunities and Audit Fees of Industry Specialists

Vanderbilt Owen Graduate School of Management Research Paper No. 2321690
Number of pages: 35 Posted: 07 Sep 2013 Last Revised: 02 Sep 2014
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
, University of Auckland, La Trobe University and Vanderbilt University - Accounting
Downloads 189 (273,539)
Citation 1

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Industry specialization, audit fees, specialist premiums, investment opportunities, auditor expertise, industry-specific knowledge, client-specific knowledge, opportunity set, pricing of audit services, auditor market share

8.

Asset Specificity and the Ownership of Buildings

Downloads 128 (377,227)

Asset Specificity and the Ownership of Buildings

Vanderbilt Owen Graduate School of Management Research Paper No. 2321724
Number of pages: 44 Posted: 07 Sep 2013
Jilnaught Wong, Norman Wong and Debra C. Jeter
University of Auckland, University of Auckland Business School and Vanderbilt University - Accounting
Downloads 71 (562,899)

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Asset ownership, Asset specificity, Buildings, Economic organization, Efficiency versus opportunism, Off-balance-sheet financing, Ownership versus leasing, Organizational decision making, Organizational form

Asset Specificity and the Ownership of Buildings

Vanderbilt Owen Graduate School of Management Research Paper
Number of pages: 45 Posted: 25 Jun 2014
Jilnaught Wong, Norman Wong and Debra C. Jeter
University of Auckland, University of Auckland Business School and Vanderbilt University - Accounting
Downloads 57 (632,441)

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9.

Democracy and Dysfunction: Rural Electrical Cooperatives and the Surprising Persistence of the Separation of Ownership and Control

Alabama Law Review, Vol. 69, 2018, Forthcoming, Vanderbilt Owen Graduate School of Management Research Paper No. 3155466, Vanderbilt Law Research Paper No. 18-25, Temple University Legal Studies Research Paper No. 2018-18
Number of pages: 83 Posted: 04 Apr 2018 Last Revised: 03 Aug 2018
Debra C. Jeter, Randall S. Thomas, Randall S. Thomas and Harwell Wells
Vanderbilt University - Accounting, Vanderbilt University - Law SchoolVanderbilt University - Owen Graduate School of Management and Temple University - James E. Beasley School of Law
Downloads 124 (386,419)
Citation 1

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new deal corporate governance rules, rural electrical cooperatives (rec), consumer cooperatives, entity governance, owner voting

10.

Auditor Industry Specialization, Chapter 15

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014
Posted: 14 Apr 2014 Last Revised: 20 Apr 2014
Debra C. Jeter
Vanderbilt University - Accounting

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11.

Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

The Accounting Review 90 (5): 1721-1754, Vanderbilt Owen Graduate School of Management Research Paper No. 2321741
Posted: 07 Sep 2013 Last Revised: 09 Sep 2015
Kenneth L. Bills, Debra C. Jeter and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, Vanderbilt University - Accounting and Virginia Tech

Abstract:

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auditor industry specialization, audit fees, economies of scale, homogenous industries, complex industries

12.

The Pricing of Industry Specialisation by Auditors in New Zealand

Accounting and Business Research, Forthcoming
Posted: 30 Mar 2012
David Hay and Debra C. Jeter
University of Auckland Business School and Vanderbilt University - Accounting

Abstract:

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Auditing, audit fees, auditor specialisation, differentiation in audit market

13.

Auditor Specialization, Auditor Dominance and Audit Fees: The Role of Investment Opportunities

Accounting Review, Forthcoming
Posted: 24 May 2008
Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
, University of Auckland, La Trobe University and Vanderbilt University - Accounting

Abstract:

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Auditor specialization, auditor dominance, audit fees, investment opportunities, auditor concentration

14.

The Role of Auditing in Buyer-Supplier Relations

Journal of Contemporary Accounting & Economics Vol. 4, No. 1, June 2008
Posted: 05 May 2008
Hui Chen and Debra C. Jeter
University of Zurich and Vanderbilt University - Accounting

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supply chain management, supplier audits, profit sharing, informational rents

15.

Self-Selection of Auditors and Auditor Pricing in Private Firms

The Accounting Review, January 2004
Posted: 07 Oct 2003
Paul K. Chaney, Debra C. Jeter and Lakshmanan Shivakumar
Vanderbilt University - Accounting, Vanderbilt University - Accounting and London Business School

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Big 5, fee premium, audit choice, private firms

16.

Industry Specialization by Auditors

Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Posted: 04 May 1999
Chris E. Hogan, Chris E. Hogan and Debra C. Jeter
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and Vanderbilt University - Accounting

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17.

The Use of Accruals in Earnings Management: A Permanent Earnings Hypothesis

Posted: 26 Feb 1998
Paul K. Chaney, Debra C. Jeter and Craig M. Lewis
Vanderbilt University - Accounting, Vanderbilt University - Accounting and Vanderbilt University - Finance

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