Jere R. Francis

Maastricht University

Foundation for Auditing Research Chair

P.O. Box 616

Maastricht, 6200 MD

Netherlands

SCHOLARLY PAPERS

40

DOWNLOADS
Rank 2,179

SSRN RANKINGS

Top 2,179

in Total Papers Downloads

21,060

SSRN CITATIONS
Rank 2,655

SSRN RANKINGS

Top 2,655

in Total Papers Citations

398

CROSSREF CITATIONS

97

Scholarly Papers (40)

1.

Investor Protection Laws, Accounting and Auditing Around the World

Number of pages: 40 Posted: 21 Oct 2001
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 4,102 (3,359)
Citation 22

Abstract:

Loading...

Corporate governance, Investor protection, Financial markets, Accounting standards, Auditing

2.
Downloads 1,761 ( 13,426)
Citation 31

Auditor Style and Financial Statement Comparability

Number of pages: 52 Posted: 01 Jul 2013
Jere R. Francis, Matt Pinnuck and Olena V. Watanabe
Maastricht University, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 1,226 (22,935)
Citation 9

Abstract:

Loading...

Earnings, Comparability, Auditor, Big 4 Accounting Firms

Auditor Style and Financial Statement Comparability

Accounting Review, Vol. 89, No. 2, 2014
Number of pages: 52 Posted: 26 Oct 2013
Jere R. Francis, Matt Pinnuck and Olena V. Watanabe
Maastricht University, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 535 (71,144)
Citation 15

Abstract:

Loading...

Earnings; Comparability; Auditor, Big 4 Accounting Firms

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Number of pages: 46 Posted: 08 Sep 2006
Jere R. Francis and Dechun Wang
Maastricht University and Texas A&M University
Downloads 1,433 (18,131)
Citation 50

Abstract:

Loading...

Big 4 auditors, investor protection, earnings quality, accounting conservatism, abnormal accruals, earnings management

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Contemporary Accounting Research, Forthcoming
Posted: 23 Apr 2007
Jere R. Francis and Dechun Wang
Maastricht University and Texas A&M University

Abstract:

Loading...

Big 4 auditors, investor protection, earnings quality, accounting conservatism, abnormal accruals, earnings management

4.

Awareness of SEC Enforcement and Auditor Reporting Decisions

Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 23 Jul 2016 Last Revised: 02 Aug 2017
Mark L. DeFond, Jere R. Francis and Nicholas Hallman
University of Southern California - Leventhal School of Accounting, Maastricht University and University of Texas at Austin
Downloads 1,324 (20,778)
Citation 17

Abstract:

Loading...

5.

Global Evidence on Incentives for Voluntary Accounting Disclosures and the Effect on Cost of Capital

University of Missouri at Columbia, College of Business Working Paper
Number of pages: 38 Posted: 10 Nov 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,227 (23,300)
Citation 3

Abstract:

Loading...

voluntary disclosure, cost of capital, external financing

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

Number of pages: 54 Posted: 25 Oct 2011 Last Revised: 11 Sep 2013
Jere R. Francis, Paul N. Michas and Scott Seavey
Maastricht University, University of Arizona - Eller College of Management and Florida Atlantic University - School of Accounting
Downloads 1,186 (24,038)
Citation 37

Abstract:

Loading...

Audit Markets, Market Concentration, Big 4 Accounting Firms, Earnings Quality

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

Contemporary Accounting Research (2013) Vol. 30 (1): 325-355
Posted: 12 Jan 2012 Last Revised: 11 Sep 2013
Jere R. Francis, Paul N. Michas and Scott Seavey
Maastricht University, University of Arizona - Eller College of Management and Florida Atlantic University - School of Accounting

Abstract:

Loading...

Audit Markets, Market Concentration, Big 4 Accounting Firms, Earnings Quality

7.

The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation

Number of pages: 21 Posted: 14 Feb 1997
Allen T. Craswell, Jere R. Francis and Stephen L. Taylor
University of Queensland - Business School, Maastricht University and University of Technology Sydney
Downloads 1,131 (26,203)
Citation 4

Abstract:

Loading...

Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises

Number of pages: 51 Posted: 19 Jan 2004
Jere R. Francis and Bin Ke
Maastricht University and National University of Singapore
Downloads 1,024 (29,809)
Citation 42

Abstract:

Loading...

Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises

Review of Accounting Studies, Forthcoming
Posted: 17 Jan 2006
Jere R. Francis and Bin Ke
Maastricht University and National University of Singapore

Abstract:

Loading...

nonaudit fees, auditor independence, earnings quality, earnings response coefficients

9.

Does the Mafia Hire Good Accountants?

Number of pages: 55 Posted: 18 Nov 2021 Last Revised: 16 Dec 2021
Florida International University, Maastricht University, Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Downloads 895 (36,542)

Abstract:

Loading...

accountant connections to organized crime, accountant criminal record, criminal investigations, financial reporting quality

Office Size of Big 4 Auditors and Client Restatements

Number of pages: 52 Posted: 25 Aug 2012
Jere R. Francis, Paul N. Michas and Michael D. Yu
Maastricht University, University of Arizona - Eller College of Management and State University of West Georgia
Downloads 820 (40,712)
Citation 68

Abstract:

Loading...

audit office, office size, restatements, Big 4

Office Size of Big 4 Auditors and Client Restatements

Contemporary Accounting Research 30 (4): 1626-1661
Posted: 08 Sep 2012 Last Revised: 03 Jul 2014
Jere R. Francis, Paul N. Michas and Michael D. Yu
Maastricht University, University of Arizona - Eller College of Management and State University of West Georgia

Abstract:

Loading...

audit office, office size, restatements, Big 4

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 39 Posted: 14 Dec 2013 Last Revised: 19 Mar 2017
Bocconi University - Department of Accounting, Maastricht University, Bocconi University - Department of Accounting and SDA Bocconi School of Management
Downloads 801 (42,021)
Citation 15

Abstract:

Loading...

auditor rotation, audit fees, earnings quality, audit market regulation

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience

Auditing: A Journal of Practice & Theory, Vol. 34, No. 1, 2015
Posted: 20 Apr 2015
Bocconi University - Department of Accounting, Maastricht University, Bocconi University - Department of Accounting and SDA Bocconi School of Management

Abstract:

Loading...

audit firm rotation, audit rotations, Italy

12.
Downloads 781 ( 44,053)
Citation 36

Acquisition Profitability and Timely Loss Recognition

Number of pages: 50 Posted: 17 Aug 2009 Last Revised: 24 Aug 2009
Jere R. Francis and Xiumin Martin
Maastricht University and Washington University in Saint Louis - Olin School of Business
Downloads 447 (88,517)
Citation 35

Abstract:

Loading...

timely loss recognition, agency costs, accounting conservatism, corporate governance, acquisitions, divestitures

Acquisition Profitability and Timely Loss Recognition

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 48 Posted: 26 Oct 2010 Last Revised: 28 Oct 2010
Jere R. Francis and Xiumin Martin
Maastricht University and Washington University in Saint Louis - Olin School of Business
Downloads 334 (123,597)

Abstract:

Loading...

Timely loss recognition, Agency costs, Accounting conservatism, Corporate governance, Acquisitions, Divestitures

Does distance matter? An investigation of partners who audit distant clients and the effects on audit quality

Number of pages: 62 Posted: 27 Sep 2017 Last Revised: 26 Sep 2021
Jere R. Francis, Nargess Golshan and Nicholas Hallman
Maastricht University, University of Kentucky and University of Texas at Austin
Downloads 764 (44,755)
Citation 9

Abstract:

Loading...

Audit Partners, Geographic Proximity, Audit Quality

Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality

Contemporary Accounting Research, Forthcoming
Posted: 18 Nov 2021
Jere R. Francis, Nargess Golshan and Nicholas Hallman
Maastricht University, University of Kentucky and University of Texas at Austin

Abstract:

Loading...

audit partners, geographic proximity, partner matching, audit quality

14.

The Role of International GAAP in Cross-Border Mergers and Acquisitions

Number of pages: 54 Posted: 18 Aug 2012 Last Revised: 19 Sep 2012
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 706 (50,473)
Citation 4

Abstract:

Loading...

Accounting Standards, Cross-Country Analysis, IFRS, Mergers and Acquisitions

15.

Opinion Shopping through Same-Firm Audit Office Switches

Number of pages: 60 Posted: 17 Jan 2017 Last Revised: 21 Jun 2019
Feng Chen, Jere R. Francis and Yu Hou
University of Toronto - Rotman School of Management, Maastricht University and Queen's University - Smith School of Business
Downloads 540 (71,041)

Abstract:

Loading...

Informationally motivated opinion shopping; Going concern audit opinions; Audit office switches; Type I and Type II errors

16.
Downloads 475 ( 83,109)
Citation 33

The Contagion Effect of Low-Quality Audits

Number of pages: 49 Posted: 20 Jun 2012 Last Revised: 04 Oct 2012
Jere R. Francis and Paul N. Michas
Maastricht University and University of Arizona - Eller College of Management
Downloads 475 (82,332)
Citation 33

Abstract:

Loading...

auditing, office, audit quality, contagion

The Contagion Effect of Low-Quality Audits

Accounting Review (2013) Vol. 88 (2): 521-552
Posted: 05 Oct 2012 Last Revised: 11 Sep 2013
Jere R. Francis and Paul N. Michas
Maastricht University and University of Arizona - Eller College of Management

Abstract:

Loading...

audit quality, audit offices, contagion

17.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, Forthcoming
Number of pages: 70 Posted: 27 May 2009
Maastricht University, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 404 (100,467)
Citation 9

Abstract:

Loading...

transparency, resource allocation, growth

18.

The Role of Similar Accounting Standards in Cross-Border Mergers and Acquisitions

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 24 Jul 2015
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 366 (112,424)
Citation 6

Abstract:

Loading...

Accounting Standards, Cross-border Investments, Mergers and Acquisitions, Mandatory IFRS Adoption

19.

Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients

Contemporary Accounting Research, Forthcoming, Ross School of Business Paper No. 1317
Number of pages: 64 Posted: 02 Jun 2016 Last Revised: 11 Oct 2021
Jere R. Francis, Mihir N. Mehta and Wanli Zhao
Maastricht University, University of Michigan at Ann Arbor and Bocconi University - Department of Accounting
Downloads 364 (113,098)
Citation 9

Abstract:

Loading...

Auditor Reputation; Auditor Changes; Audit Fees; Earnings Quality

20.

Public Company Audits and City-Specific Labor Characteristics

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 18 Sep 2016 Last Revised: 22 Jul 2017
Matthew Beck, Jere R. Francis and Joshua L. Gunn
Michigan State University, Maastricht University and University of Pittsburgh - Katz Graduate School of Business
Downloads 234 (178,508)
Citation 9

Abstract:

Loading...

auditor choice, audit quality, earnings quality, audit fees

21.

Does Tax Planning Affect Analysts' Forecast Accuracy?

Number of pages: 54 Posted: 22 Oct 2018 Last Revised: 09 Jan 2019
Jere R. Francis, Stevanie S. Neuman and Nathan J. Newton
Maastricht University, University of Missouri at Columbia - School of Accountancy and Florida State University
Downloads 185 (221,524)
Citation 3

Abstract:

Loading...

auditor-provided tax services, analyst forecasts, tax planning

22.
Downloads 137 (283,593)
Citation 1

Incorporation Choice and Implied Cost of Equity

Number of pages: 43 Posted: 24 Jul 2015
Jere R. Francis and Michael D. Yu
Maastricht University and State University of West Georgia
Downloads 137 (284,665)
Citation 1

Abstract:

Loading...

Delaware; Incorporation; Corporate law; Cost of equity; Corporate governance; Regulatory competition; Home bias

Incorporation Choice and Implied Cost of Equity

International Journal of Business and Research, Vol. 15, No. 3, 115-145, October, 2015
Posted: 05 Aug 2015 Last Revised: 17 Nov 2015
Jere R. Francis and Michael D. Yu
Maastricht University and State University of West Georgia

Abstract:

Loading...

Delaware, Incorporation, Corporate law, Cost of equity, Corporate governance, Regulatory competition, Home bias

Common Auditors and Private Bank Loans

Number of pages: 84 Posted: 28 Apr 2020 Last Revised: 14 May 2020
Jere R. Francis and Wei Wang
Maastricht University and Temple University - Department of Accounting
Downloads 126 (303,408)

Abstract:

Loading...

common auditor; bank loan pricing; network effects; trust

Common Auditors and Private Bank Loans

Contemporary Accounting Research, Forthcoming
Posted: 17 Jul 2020
Jere R. Francis and Wei Wang
Maastricht University and Temple University - Department of Accounting

Abstract:

Loading...

common auditor, bank loan pricing, network effects, trust

24.

The Relative Importance of Auditor Characteristics versus Client Factors in Explaining Audit Quality

(Forthcoming) Cameran M., Campa D., Francis J., The relative importance of auditor characteristics versus client factors in explaining audit quality, Journal of Accounting, Auditing and Finance.
Number of pages: 42 Posted: 23 Sep 2020
Mara Cameran, Domenico Campa and Jere R. Francis
Bocconi University - Department of Accounting, International University of Monaco (IUM) and Maastricht University
Downloads 123 (307,406)
Citation 5

Abstract:

Loading...

Accounting firms, Audit offices, Engagement partners, Earnings quality, Going concern reports, Restatements

25.

Local Peers and Corporate Reporting Behavior

Number of pages: 55 Posted: 05 Jan 2022
Jere R. Francis, Nargess Golshan and Inder K. Khurana
Maastricht University, University of Kentucky and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 95 (366,270)

Abstract:

Loading...

Local industry peers, Accounting similarity, Earnings quality

26.

Do High-Quality Auditors Improve Non-GAAP Reporting?

Number of pages: 55 Posted: 29 Apr 2022
Zhuoan Feng, Jere R. Francis, Yaowen Shan and Stephen L. Taylor
The University of Waikato, Maastricht University, University of Technology Sydney and University of Technology Sydney
Downloads 56 (488,524)

Abstract:

Loading...

Non-GAAP disclosures, Big 4 auditors, Industry specialization

27.

Does Tax Planning Affect Analysts’ Forecast Accuracy?

Contemporary Accounting Research, Forthcoming
Posted: 23 Jun 2019
Jere R. Francis, Stevanie S. Neuman and Nathan J. Newton
Maastricht University, University of Missouri at Columbia - School of Accountancy and Florida State University

Abstract:

Loading...

auditor-provided tax services, analyst forecasts, tax planning

28.

The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Accounting Horizons, Vol. 30, No. 1, 2016
Posted: 07 Jun 2016
Wouter Dutillieux, Jere R. Francis and Marleen Willekens
KU Leuven - Faculty of Business and Economics (FEB), Maastricht University and Katholieke Universiteit Leuven (KUL)

Abstract:

Loading...

earnings quality, Sarbanes-Oxley, U.S. foreign subsidiaries

29.

Selection Models in Accounting Research

The Accounting Review, Forthcoming
Posted: 05 Nov 2011
Clive S. Lennox, Jere R. Francis and Zi-Tian Wang
University of Southern California, Maastricht University and Nanjing University

Abstract:

Loading...

selection model, Heckman, selection bias, endogeneity, treatment effect model

30.

The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms

European Accounting Review, Forthcoming
Posted: 12 Oct 2007
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

Loading...

international accounting standards, accounting choice, IAS adoptions

31.

Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom

Auditing: A Journal of Practice & Theory, 26, 2, November 2007
Posted: 30 Mar 2007 Last Revised: 06 Apr 2009
Ilias G. Basioudis and Jere R. Francis
Aston University - Aston Business School and Maastricht University

Abstract:

Loading...

32.

Disclosure Incentives and Effects on Cost of Capitol Around the World

Posted: 29 Apr 2005
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

Loading...

Voluntary disclosure, Cost of capital, External financing

33.

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World

Posted: 16 Jun 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

Loading...

accounting, auditing, corporate governance, investor protection, financial markets

34.

The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing

Posted: 26 Mar 2003
Andrew Ferguson, Jere R. Francis and Donald J. Stokes
Department of Accounting, UTS, Maastricht University and Monash University

Abstract:

Loading...

industry expertise, audit fees, big 5 accounting firms

35.

Evidence on Auditor Risk-Management Strategies Before and after the Private Securities Litigation Reform Act of 1995

Posted: 03 Dec 2002
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

Abstract:

Loading...

going concern reports, client screening, litigation risk, auditors' legal liability

36.

City Markets as a Unit of Analysis in Audit Research and the Re-Examination of Big 6 Market Shares

Posted: 02 Feb 1999
Jere R. Francis, Donald J. Stokes and Don Anderson
Maastricht University, Monash University and University of Queensland - Business School

Abstract:

Loading...

37.

The Role of Big 6 Auditors in the Credible Reporting of Accruals

Posted: 02 Feb 1999
Jere R. Francis, Edward L. Maydew and H. Charles Sparks
Maastricht University, University of North Carolina at Chapel Hill and University of Alaska Fairbanks - School of Management (SOM)

Abstract:

Loading...

38.

Pricing Initial Audit Engagements: A Test of Competing Theories

Posted: 27 Jan 1999
Allen T. Craswell and Jere R. Francis
University of Queensland - Business School and Maastricht University

Abstract:

Loading...

39.

Accounting Accruals and Auditor Reporting Conservatism

Posted: 09 Dec 1998
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

Abstract:

Loading...

40.

Do Accounting Accruals Lead to Auditor Reporting Conservatism?

Posted: 23 Sep 1996
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

Abstract:

Loading...