Jere R. Francis

University of Missouri at Columbia

Curators' Professor and Trulaske Chair

303 Cornell Hall

School of Accountancy

Columbia, MO 65211

United States

SCHOLARLY PAPERS

34

DOWNLOADS
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Top 1,607

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15,941

CITATIONS
Rank 2,874

SSRN RANKINGS

Top 2,874

in Total Papers Citations

194

Scholarly Papers (34)

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
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 3,710 (1,772)
Citation 28

Abstract:

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

Auditor Style and Financial Statement Comparability

Number of pages: 52 Posted: 01 Jul 2013
Jere R. Francis, Matt Pinnuck and Olena Victoria Watanabe
University of Missouri at Columbia, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University
Downloads 994 (17,195)

Abstract:

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 Victoria Watanabe
University of Missouri at Columbia, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University
Downloads 459 (50,067)

Abstract:

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
University of Missouri at Columbia and Texas A&M University
Downloads 1,318 (11,073)
Citation 61

Abstract:

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
University of Missouri at Columbia and Texas A&M University

Abstract:

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

4.

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
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,137 (13,515)
Citation 3

Abstract:

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
University of Missouri at Columbia, University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Downloads 1,103 (14,663)
Citation 1

Abstract:

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
University of Missouri at Columbia, University of Arizona - Eller College of Management and University of Nebraska at Lincoln

Abstract:

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

6.

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, University of Missouri at Columbia and University of Technology Sydney
Downloads 1,037 (15,524)
Citation 5

Abstract:

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
University of Missouri at Columbia and National University of Singapore
Downloads 932 (18,978)
Citation 41

Abstract:

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
University of Missouri at Columbia and National University of Singapore

Abstract:

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

8.
Downloads 637 ( 33,165)
Citation 26

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
University of Missouri at Columbia and Washington University in Saint Louis - Olin School of Business
Downloads 417 (56,453)
Citation 26

Abstract:

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
University of Missouri at Columbia and Washington University in Saint Louis - Olin School of Business
Downloads 220 (115,564)
Citation 26

Abstract:

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

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
University of Missouri at Columbia, University of Arizona - Eller College of Management and State University of West Georgia
Downloads 621 (33,854)
Citation 8

Abstract:

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
University of Missouri at Columbia, University of Arizona - Eller College of Management and State University of West Georgia

Abstract:

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, University of Missouri at Columbia, Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Downloads 485 (46,703)

Abstract:

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, University of Missouri at Columbia, Bocconi University - Department of Accounting and Bocconi University - Department of Accounting

Abstract:

audit firm rotation, audit rotations, Italy

11.

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
University of Missouri at Columbia, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 410 (42,171)
Citation 1

Abstract:

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

12.
Downloads 392 ( 61,483)
Citation 2

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
University of Missouri at Columbia and University of Arizona - Eller College of Management
Downloads 392 (60,884)
Citation 2

Abstract:

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
University of Missouri at Columbia and University of Arizona - Eller College of Management

Abstract:

audit quality, audit offices, contagion

13.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, Forthcoming
Number of pages: 70 Posted: 27 May 2009
University of Missouri at Columbia, 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 334 (66,835)
Citation 9

Abstract:

transparency, resource allocation, growth

Incorporation Choice and Implied Cost of Equity

Number of pages: 43 Posted: 24 Jul 2015
Jere R. Francis and Michael D. Yu
University of Missouri at Columbia and State University of West Georgia
Downloads 105 (218,069)

Abstract:

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
University of Missouri at Columbia and State University of West Georgia

Abstract:

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

15.

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
University of Missouri at Columbia, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 58 (136,181)

Abstract:

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

16.

What Matters in Audit Pricing: Industry Specialization or Overall Market Leadership?

Accounting and Finance, Vol. 46, No. 1, pp. 97-106, March 2006
Number of pages: 10 Posted: 08 May 2006
Andrew Ferguson, Jere R. Francis and Donald J. Stokes
University of Technology, Sydney - Discipline of Accounting, University of Missouri at Columbia and Monash University
Downloads 14 (480,165)
Citation 9
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Abstract:

17.

Industry-Specific Earnings Noise and Auditor Industry Expertise

Number of pages: 61 Posted: 01 Aug 2017
Jere R. Francis and Joshua L. Gunn
University of Missouri at Columbia and University of Pittsburgh - Katz Graduate School of Business
Downloads 0 (380,270)

Abstract:

Industry Earnings Noise, Auditor Industry Expertise, Earnings Quality

18.

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, University of Missouri at Columbia and University of Pittsburgh - Katz Graduate School of Business
Downloads 0 (179,347)

Abstract:

auditor choice, audit quality, earnings quality, audit fees

19.

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, University of Missouri at Columbia and University of Texas at Austin
Downloads 0 (13,820)

Abstract:

20.

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), University of Missouri at Columbia and Katholieke Universiteit Leuven (KUL)

Abstract:

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

21.

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: 18 Jun 2017
Jere R. Francis, Mihir N. Mehta and Wanli Zhao
University of Missouri at Columbia, University of Michigan at Ann Arbor and Renmin University of China
Downloads 0 (102,401)

Abstract:

Auditor Reputation; Auditor Changes; Audit Fees; Earnings Quality

22.

How Important Are Partner Differences in Explaining Audit Quality?

Number of pages: 49 Posted: 08 Mar 2016 Last Revised: 26 Jul 2017
Mara Cameran, Domenico Campa and Jere R. Francis
Bocconi University - Department of Accounting, International University of Monaco (IUM) and University of Missouri at Columbia
Downloads 0 (224,395)

Abstract:

Audit partner, Audit quality, Audit fees

23.

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, University of Missouri at Columbia and Shanghai University of Finance and Economics

Abstract:

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

24.

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
University of Missouri at Columbia, 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:

international accounting standards, accounting choice, IAS adoptions

25.

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 University of Missouri at Columbia

Abstract:

26.

Disclosure Incentives and Effects on Cost of Capitol Around the World

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

Abstract:

Voluntary disclosure, Cost of capital, External financing

27.

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

Asia-Pacific Journal of Accounting & Economics (APJAE), Forthcoming
Posted: 16 Jun 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

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

28.

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

The Accounting Review, Vol. 78, No. 2, April 2003
Posted: 26 Mar 2003
Andrew Ferguson, Jere R. Francis and Donald J. Stokes
University of Technology, Sydney - Discipline of Accounting, University of Missouri at Columbia and Monash University

Abstract:

industry expertise, audit fees, big 5 accounting firms

29.

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

Asia Pacific Journal of Accounting and Economics, Vol. 9, No. 2, December 2002
Posted: 03 Dec 2002
Jere R. Francis and Jagan Krishnan
University of Missouri at Columbia and Temple University - Department of Accounting

Abstract:

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

30.

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

Auditing: A Journal of Practice and Theory, Vol 18, No 2, 1999
Posted: 02 Feb 1999
Jere R. Francis, Edward L. Maydew and H. Charles Sparks
University of Missouri at Columbia, University of North Carolina at Chapel Hill and University of Alaska Fairbanks - School of Management (SOM)

Abstract:

31.

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

Abacus, Vol 35, No 2, 1999
Posted: 02 Feb 1999
Jere R. Francis, Donald J. Stokes and Don Anderson
University of Missouri at Columbia, Monash University and University of Queensland - Business School

Abstract:

32.

Pricing Initial Audit Engagements: A Test of Competing Theories

The Accounting Review, Vol 74, No 2, April 1999
Posted: 27 Jan 1999
Allen T. Craswell and Jere R. Francis
University of Queensland - Business School and University of Missouri at Columbia

Abstract:

33.

Accounting Accruals and Auditor Reporting Conservatism

Contemporary Accounting Research, Spring 1999
Posted: 09 Dec 1998
Jere R. Francis and Jagan Krishnan
University of Missouri at Columbia and Temple University - Department of Accounting

Abstract:

34.

Do Accounting Accruals Lead to Auditor Reporting Conservatism?

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

Abstract: