Author Page for Timothy A. Seidel

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 1,462 (22,972)

Citation 8

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2.

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

Linda A. Myers, Roy Schmardebeck, Timothy A. Seidel and Michael D. Stuart

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 882 (47,453)

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3.

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

Ling Lei Lisic, Linda A. Myers, Robert J. Pawlewicz and Timothy A. Seidel

Virginia Tech - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Richmond - Accounting and Brigham Young University

Downloads 873 (48,118)

Citation 15

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4.

The Spillover Effect of SEC Comment Letters through Audit Firms

Number of pages: 58 Posted: 22 Mar 2019 Last Revised: 07 Dec 2023

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 677 (67,622)

Citation 5

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5.

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

Cory A. Cassell, James C. Hansen, Linda A. Myers and Timothy A. Seidel

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 665 (69,179)

Citation 6

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6.

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

Contemporary Accounting Research, Forthcoming

Number of pages: 65 Posted: 11 May 2020 Last Revised: 30 Apr 2023

Eric Condie, Ling Lei Lisic, Timothy A. Seidel, J. Mike Truelson and Ally Zimmerman

Georgia Institute of Technology, Virginia Tech - Pamplin College of Business, Brigham Young University, Mississippi State University and Florida State University - Department of Accounting

Downloads 582 (82,224)

Citation 1

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7.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

The Accounting Review 96 (4): 289-314.

Number of pages: 54 Posted: 25 Apr 2019 Last Revised: 31 May 2023

James C. Hansen, Ling Lei Lisic, Timothy A. Seidel and Michael S. Wilkins

Weber State University Goddard School of Business and Economics, Virginia Tech - Pamplin College of Business, Brigham Young University and University of Kansas

Downloads 477 (104,776)

Citation 6

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8.

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

Downloads 423 (120,433)

2

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 Tech - 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 423 (119,217)

Abstract:

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 Tech - 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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9.

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 368 (140,963)

Citation 1

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10.

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: 30 Jul 2023

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 327 (160,203)

Citation 1

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11.

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 298 (176,597)

Citation 14

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12.

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

Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner and Timothy A. Seidel

National Chengchi University (NCCU) - Department of Accounting, Virginia Tech - 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 285 (185,051)

Citation 7

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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

Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner and Timothy A. Seidel

National Chengchi University (NCCU) - Department of Accounting, Virginia Tech - 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 260 (202,962)

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14.

Audit Partners in Leadership Roles: Implications for Audit Quality

Number of pages: 61 Posted: 06 Nov 2020 Last Revised: 22 Sep 2023

Will Anding, Michael J. Mowchan, Timothy A. Seidel and Ally Zimmerman

Florida State University, Baylor University, Brigham Young University and Florida State University - Department of Accounting

Downloads 256 (206,184)

Citation 1

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15.

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

Kenneth L. Bills, Michelle Harding, Timothy A. Seidel and J. Mike Truelson

Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Brigham Young University and Mississippi State University

Downloads 252 (209,343)

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16.

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

Kimball Chapman, Michael S. Drake, Joseph H. Schroeder and Timothy A. Seidel

affiliation not provided to SSRN, Brigham Young University - Marriott School, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University

Downloads 199 (261,832)

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17.

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 197 (264,224)

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18.

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

Downloads 184 (280,689)

2

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

Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel and Ally Zimmerman

Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting

Downloads 184 (280,392)

Citation 1

Abstract:

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 100 (101331): 1-23.

Posted: 07 Dec 2021 Last Revised: 31 May 2023

Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel and Ally Zimmerman

Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting

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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 86 (498,390)

Citation 1

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20.

Avoidance of Goodwill Impairments via Auditor Choice

Posted: 06 Sep 2023

Keval Amin, Robert Felix and Timothy A. Seidel

Stony Brook University, Catholic University of America (CUA) - Busch School of Business and Economics and Brigham Young University

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21.

The Influence of Increased Financial Flexibility on Small Accounting Firms' Public Audit Client Portfolios: Evidence from the Paycheck Protection Program

Yuzhou Chen, Stuart M. Dearden, Timothy A. Seidel; The Influence of Increased Financial Flexibility on Small Accounting Firms' Public Audit Client Portfolios: Evidence from the Paycheck Protection Program. AUDITING: A Journal of Practice & Theory 2023; https://doi.org/10.2308/AJPT-2022-048

Posted: 14 Aug 2023 Last Revised: 06 Nov 2023

Yuzhou Chen, Stuart Dearden and Timothy A. Seidel

University of Nebraska at Omaha, University of Nebraska - Lincoln and Brigham Young University

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22.

The Impact of Managerial Discretion in Revenue Recognition: A Reexamination

Contemporary Accounting Research, Forthcoming

Posted: 20 Apr 2022

Linda A. Myers, Roy Schmardebeck, Timothy A. Seidel and Michael D. Stuart

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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23.

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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24.

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

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3

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

Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel, Mi Zhou and Ying Zhou

Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Commonwealth University and University of Connecticut

Abstract:

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

Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel, Mi Zhou and Ying Zhou

Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Commonwealth University and University of Connecticut

Abstract:

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 39 (3): 1986-2022, 2022

Posted: 02 Jun 2023

Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel, Mi Zhou and Ying Zhou

Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University, Virginia Commonwealth University and University of Connecticut

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25.

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 Tech - Pamplin College of Business and Brigham Young University

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26.

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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27.

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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28.

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

Timothy A. Seidel

Brigham Young University

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Scholarly Papers (28)

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