Timothy A. Seidel

Brigham Young University

Assistant Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

26

DOWNLOADS
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Top 9,375

in Total Papers Downloads

7,325

SSRN CITATIONS
Rank 19,957

SSRN RANKINGS

Top 19,957

in Total Papers Citations

28

CROSSREF CITATIONS

23

Scholarly Papers (26)

1.

How has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research

Auditing: A Journal of Practice & Theory
Number of pages: 65 Posted: 08 Feb 2015 Last Revised: 06 Dec 2021
Steven M. Glover, James C. Hansen and Timothy A. Seidel
Brigham Young University, Weber State University Goddard School of Business and Economics and Brigham Young University
Downloads 1,384 (20,361)
Citation 8

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audit report date; audit report delay, audit report lag; audit fieldwork completion

2.

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras

Contemporary Accounting Research, Volume 36, Issue 2, Pages 1028-1054, 2019
Number of pages: 50 Posted: 29 Jun 2014 Last Revised: 29 May 2019
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Richmond - Accounting and Brigham Young University
Downloads 831 (42,378)
Citation 15

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accounting firms, audit quality, consulting services, nonaudit services

3.

The Impact of Increased Managerial Discretion and of Adoption Disclosure Transparency on the Usefulness of Reported Revenues: Evidence from Accounting Standard Updates for Multiple-Deliverable Sales Arrangements

Number of pages: 74 Posted: 04 Feb 2015 Last Revised: 26 Apr 2022
University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, Brigham Young University and Oklahoma State University - Stillwater - Spears School of Business
Downloads 827 (42,659)

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revenue recognition; managerial discretion; relevance; faithful representation; disclosure transparency

4.

Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 53 Posted: 03 Jan 2014 Last Revised: 23 May 2017
University of Arkansas, Weber State University Goddard School of Business and Economics, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 626 (61,516)
Citation 6

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audit quality; auditor changes; misstatements; auditor independence

5.

The Spillover Effect of SEC Comment Letters through Audit Firms

Number of pages: 48 Posted: 22 Mar 2019 Last Revised: 29 Oct 2021
Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, University of Central Arkansas, University of Oklahoma and Brigham Young University
Downloads 501 (81,702)
Citation 4

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SEC, comment letter, spillover effect, audit quality, auditor competency

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Vol. 36, No. 4, 2019
Number of pages: 56 Posted: 10 Apr 2017 Last Revised: 20 Dec 2019
Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa
Downloads 391 (108,144)

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Audit Committee, Accounting Expertise, Internal Control, Auditor Dismissal

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2019
Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

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audit committee, accounting expertise, audit quality, internal control, auditor dismissal

7.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

The Accounting Review (Forthcoming)
Number of pages: 54 Posted: 25 Apr 2019 Last Revised: 07 Aug 2020
Weber State University Goddard School of Business and Economics, Virginia Polytechnic Institute & State University - Pamplin College of Business, Brigham Young University and University of Kansas
Downloads 383 (111,259)

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audit committee, accounting expertise, credence goods theory

8.

The Consequences of Providing Lower Quality Audits at the Engagement Partner Level

Journal of International Accounting Research 18 (3): 63-82 (2019)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 08 Dec 2019
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 268 (162,668)
Citation 6

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engagement partners, reputational consequences, restatements

9.

The Consequences of Audit-Related Earnings Revisions

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 16 Mar 2014 Last Revised: 26 Oct 2017
Jacob Haislip, Linda A. Myers, Susan Scholz and Timothy A. Seidel
Texas Tech University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Brigham Young University
Downloads 265 (164,427)
Citation 8

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auditor independence, earnings revisions, auditor changes

10.

The Influence of Management’s Internal Audit Experience on Earnings Management

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 28 Oct 2020 Last Revised: 14 Feb 2022
Matthew Ege, Timothy A. Seidel, Mikhail Sterin and David A. Wood
Texas A&M University - Department of Accounting, Brigham Young University, Texas State University and Brigham Young University - School of Accountancy
Downloads 249 (174,762)
Citation 1

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Internal audit, Management experience, Earnings management, Real earnings management, Accruals-based earnings management

11.

Prior Audit Experience and CFO Financial Reporting Aggressiveness

Georgia Tech Scheller College of Business Research Paper No. 19-06
Number of pages: 51 Posted: 25 Apr 2019 Last Revised: 22 Mar 2022
Eric Condie, Kara Obermire, Timothy A. Seidel and Michael S. Wilkins
Georgia Institute of Technology, Oregon State University, Brigham Young University and University of Kansas
Downloads 247 (176,135)
Citation 1

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Financial Reporting, Audit Experience, Discretionary Accruals, Audit Fees

12.

Does Greater Gender and Ethnic Diversity among Audit Partners Influence Office-Level Audit Personnel Retention and Audit Quality?

Number of pages: 63 Posted: 11 May 2020 Last Revised: 31 May 2022
Georgia Institute of Technology, Virginia Polytechnic Institute & State University - Pamplin College of Business, Brigham Young University, Mississippi State University and Florida State University - Department of Accounting
Downloads 246 (178,918)
Citation 1

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diversity, leadership, audit quality, audit offices, audit partners, audit fees

13.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

Number of pages: 70 Posted: 08 Sep 2017 Last Revised: 10 Mar 2021
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 215 (201,062)
Citation 1

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audit quality, engagement partners, audit partners, audit fee pressure

14.

The Influence of Turnover among Other Top Executives and Local Market Characteristics on Financial Reporting Risk in the Presence of CEO and CFO Continuity

Number of pages: 52 Posted: 09 Jan 2021 Last Revised: 10 Jul 2022
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Brigham Young University and Mississippi State University
Downloads 190 (224,850)

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Turnover, financial reporting risk, audit fees, financial reporting quality

15.

Management Bias Across Multiple Accounting Estimates

Number of pages: 69 Posted: 16 Oct 2017 Last Revised: 29 Jul 2019
Timothy A. Seidel, Chad Simon and Nathaniel M. Stephens
Brigham Young University, Utah State University - School of Accountancy and BYU-Hawaii
Downloads 169 (248,634)

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management bias, PCAOB standards, meeting analyst expectations, accounting estimates

16.

Audit Partners in Leadership Roles: Implications for Audit Quality in the U.S.

Number of pages: 57 Posted: 06 Nov 2020 Last Revised: 31 May 2022
Michael J. Mowchan, Timothy A. Seidel and Ally Zimmerman
Baylor University, Brigham Young University and Florida State University - Department of Accounting
Downloads 157 (264,380)

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audit firm leadership, audit quality, audit partners, audit fees

17.

Earnings Announcement Delays and Implications for the Auditor-Client Relationship

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 2021-18
Number of pages: 63 Posted: 23 Feb 2021
Washington University in St. Louis - John M. Olin Business School, Brigham Young University - Marriott School, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University
Downloads 155 (267,076)

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earnings announcements, audit, delay, auditor turnover

You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-Public Accounting Experience on Audit Outcomes

Number of pages: 64 Posted: 06 Nov 2020 Last Revised: 07 Dec 2021
Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting
Downloads 155 (267,794)
Citation 1

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audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency

You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-Public Accounting Experience on Audit Outcomes

Accounting, Organizations and Society, Forthcoming
Posted: 07 Dec 2021
Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting

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audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency

19.

Determinants and Consequences of Noncompliance with the 2013 COSO Framework

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 04 Aug 2021
Kunsu Park, Juan Qin, Timothy A. Seidel and Jian Zhou
Wenzhou-Kean University, SUNY Oneonta, Brigham Young University and University of Hawaii at Manoa
Downloads 66 (468,298)

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COSO2013 internal control framework; noncompliance; internal controls; investor perceptions; regulatory scrutiny; accounting conservatism

20.

The Impact of Managerial Discretion in Revenue Recognition: A Reexamination

Contemporary Accounting Research, Forthcoming
Posted: 20 Apr 2022
University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, Brigham Young University and Oklahoma State University - Stillwater - Spears School of Business

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Revenue recognition, managerial discretion, relevance, faithful representation, disclosure transparency

21.

Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?

Accounting, Organizations and Society, Forthcoming
Posted: 08 Aug 2019 Last Revised: 07 Jan 2022
Brant E. Christensen, Roy Schmardebeck and Timothy A. Seidel
Brigham Young University, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University

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Materiality; Incentives; Litigation and reputation risk; Engagement risk; Misstatement correction disclosure; Escalation of commitment

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality

Posted: 21 Feb 2019 Last Revised: 08 Dec 2019
Iowa State University - Department of Accounting and Finance, Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Commonwealth University and University of Connecticut - School of Business

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Audit partner performance, Arthur Andersen, audit quality, personal experience

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality

Contemporary Accounting Research, Forthcoming
Posted: 10 Mar 2022 Last Revised: 19 Jul 2022
Iowa State University - Department of Accounting and Finance, Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Commonwealth University and University of Connecticut - School of Business

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audit partner performance, Arthur Andersen, audit quality, personal experience

23.

Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees

Accounting Review, Vol. 92, No. 4, 2017
Posted: 30 May 2015 Last Revised: 16 Jul 2017
Kenneth L. Bills, Ling Lei Lisic and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, Virginia Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University

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CEO succession, succession planning, financial reporting risk, audit fees, heir apparent, insider CEO

24.

Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management

Accounting, Organizations and Society, Vol. 46, 2015
Posted: 14 Jun 2014 Last Revised: 05 Jan 2016
Cory A. Cassell, Linda A. Myers and Timothy A. Seidel
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University

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disclosure transparency; valuation allowances and reserves; Schedule II; earnings management; discretionary accruals; management discretion

25.

Auditors' Response to Assessments of High Control Risk: Further Insights

Contemporary Accounting Research, Vol. 34, No. 3, 2017
Posted: 30 Apr 2014 Last Revised: 26 Oct 2017
Timothy A. Seidel
Brigham Young University

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Audit risk, Control risk, Account level, Misstatements, Attention diversion

26.

The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis

2016. Auditing: A Journal of Practice and Theory 35 (3): 51-73.
Posted: 09 Nov 2011 Last Revised: 01 Mar 2017
Cory A. Cassell, Linda A. Myers, Timothy A. Seidel and Jian Zhou
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

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auditor independence, earnings management, discretionary accruals, management discretion, mandatory auditor rotation