Timothy A. Seidel

Brigham Young University

Assistant Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

25

DOWNLOADS
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Top 9,466

in Total Papers Downloads

6,383

SSRN CITATIONS
Rank 20,346

SSRN RANKINGS

Top 20,346

in Total Papers Citations

28

CROSSREF CITATIONS

23

Scholarly Papers (25)

1.

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

Number of pages: 50 Posted: 08 Feb 2015 Last Revised: 26 Mar 2020
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 1,323 (18,837)
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 808 (38,287)
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: 21 Jun 2021
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 760 (41,632)

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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 588 (58,336)
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: 61 Posted: 22 Mar 2019 Last Revised: 25 Sep 2020
Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, University of Arkansas, University of Oklahoma and Brigham Young University
Downloads 362 (104,393)
Citation 3

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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 358 (104,889)

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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 304 (126,773)

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audit committee, accounting expertise, credence goods theory

8.

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 262 (147,421)
Citation 8

Abstract:

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auditor independence, earnings revisions, auditor changes

9.

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 254 (151,967)
Citation 6

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engagement partners, reputational consequences, restatements

10.

The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements

Number of pages: 53 Posted: 08 Aug 2019
Brant E. Christensen, Roy Schmardebeck and Timothy A. Seidel
University of Oklahoma, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 196 (194,425)
Citation 1

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materiality, incentives, litigation risk, reputation risk, misstatement disclosure, audit quality, engagement risk

11.

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 194 (196,159)
Citation 1

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

12.

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: 06 Feb 2021
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 166 (224,683)
Citation 1

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Financial Reporting, Audit Experience, Discretionary Accruals, Audit Fees

13.

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 163 (228,114)

Abstract:

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

14.

Audit Leadership Diversity and Audit Quality

Number of pages: 52 Posted: 11 May 2020 Last Revised: 02 Dec 2020
Brigham Young University, Virginia Polytechnic Institute & State University - Pamplin College of Business, Florida State University - Department of Accounting and Mississippi State University
Downloads 150 (245,908)
Citation 1

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

15.

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 111 (306,745)

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earnings announcements, audit, delay, auditor turnover

16.

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

Number of pages: 50 Posted: 28 Oct 2020 Last Revised: 03 Feb 2021
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 102 (324,928)
Citation 1

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Internal Audit, Earnings Management, Real Earnings Management

17.

The Effect of Top Executive Turnover and Local Market Characteristics on Financial Reporting Risk

Number of pages: 64 Posted: 09 Jan 2021 Last Revised: 11 Jun 2021
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Brigham Young University and Mississippi State University
Downloads 101 (327,028)

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

18.

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

Number of pages: 55 Posted: 06 Nov 2020 Last Revised: 20 Jul 2021
Michael J. Mowchan, Timothy A. Seidel and Ally Zimmerman
Baylor University, Brigham Young University and Florida State University - Department of Accounting
Downloads 78 (383,531)

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

19.

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: 69 Posted: 06 Nov 2020 Last Revised: 03 Feb 2021
Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Brigham Young University and Florida State University - Department of Accounting
Downloads 60 (441,025)
Citation 1

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audit partner industry experience, boomerangs, audit quality, audit partners, audit efficiency, imprinting theory, perspective-taking theory

20.

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 43 (509,467)

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

21.

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 of Newfoundland (MNU) - Faculty of Business Administration, Brigham Young University, Virginia Commonwealth University and University of Connecticut - Department of Accounting

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

22.

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

23.

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

24.

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

25.

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