Timothy A. Seidel

Brigham Young University

Assistant Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 11,157

SSRN RANKINGS

Top 11,157

in Total Papers Downloads

4,114

CITATIONS

1

Scholarly Papers (17)

1.

Have Regulatory and Standard Setting Changes Weakened the Connection between the Audit Report Date and the Substantial Completion of Audit Fieldwork?

Number of pages: 55 Posted: 08 Feb 2015 Last Revised: 16 Mar 2019
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 1,135 (17,394)

Abstract:

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audit quality; audit report date; 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, Forthcoming
Number of pages: 50 Posted: 29 Jun 2014 Last Revised: 06 Dec 2017
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, George Mason University - Department of Accounting and Brigham Young University
Downloads 726 (33,123)
Citation 1

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accounting firms, audit quality, consulting services, nonaudit services

3.

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

Vanderbilt Owen Graduate School of Management Research Paper No. 2559438
Number of pages: 53 Posted: 04 Feb 2015 Last Revised: 02 Feb 2019
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 Vanderbilt University - Accounting
Downloads 638 (39,365)

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revenue recognition; managerial discretion; relevance; faithful representation

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 512 (52,408)

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audit quality; auditor changes; misstatements; auditor independence

5.

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

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 10 Apr 2017 Last Revised: 10 Jan 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 265 (112,387)

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Audit Committee, Accounting Expertise, Internal Control, Auditor Dismissal

6.

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
University of North Texas, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Brigham Young University
Downloads 243 (122,874)

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auditor independence, earnings revisions, auditor changes

7.

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

Journal of International Accounting Research (Forthcoming)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 07 Mar 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 215 (138,558)

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engagement partners, reputational consequences, restatements

8.

Why Do Certain Engagement Partners Exhibit a Pattern of Poor Audit Quality? The Impact of Partner Workloads and Client Fee Pressures

Number of pages: 49 Posted: 08 Sep 2017 Last Revised: 20 Mar 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 128 (217,083)

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audit quality, engagement partners, financial statement misstatements, partner workloads, audit fee pressure

9.

Management Bias Across Multiple Accounting Estimates

Number of pages: 66 Posted: 16 Oct 2017 Last Revised: 18 Oct 2018
Timothy A. Seidel, Chad Simon and Nathaniel M. Stephens
Brigham Young University, Utah State University - School of Accountancy and Utah State University - School of Accountancy
Downloads 113 (238,196)

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earnings management, accounting estimates, PCAOB auditing standards

10.

The Spillover Effect of SEC Comment Letters through Audit Firms: Evidence from Subjective Accounting Areas

Number of pages: 56 Posted: 22 Mar 2019
Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, University of Arkansas, University of Kansas, School of Business and Brigham Young University
Downloads 81 (296,229)

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

11.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

Number of pages: 66 Posted: 25 Apr 2019
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 32 (447,454)

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audit committee, accounting expertise, credence goods theory

12.

The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors

Georgia Tech Scheller College of Business Research Paper No. 19-06
Number of pages: 58 Posted: 25 Apr 2019
Eric Condie, Kara Obermire, Timothy A. Seidel and Michael S. Wilkins
Georgia Institute of Technology, Oregon State UniversityOregon State University, Brigham Young University and University of Kansas
Downloads 26 (476,543)

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Financial Reporting, Social Identity, Auditing, Discretionary Accruals

13.

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Impact of Audit Partners’ First-Hand Experience with Arthur Andersen’s Demise on Their Style

Posted: 21 Feb 2019
Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel and Mi Zhou
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 and Virginia Commonwealth University

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Audit partner styles, Arthur Andersen, audit quality, imprinting

14.

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

15.

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

16.

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

17.

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