Ally Zimmerman

Florida State University - Department of Accounting

Rovetta Business Bldg. (RBA)

College of Business

Tallahassee, FL 32306-1110

United States

  • Florida State University - Department of Accounting

SCHOLARLY PAPERS

30

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Top 15,043

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92

Scholarly Papers (30)

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1.

Audit Partner Assignments and Audit Quality in the United States

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 21 Aug 2016 Last Revised: 14 Jul 2018
Hye Seung (Grace) Lee, Albert Nagy and Ally Zimmerman
Fordham University - Gabelli School of Business, John Carroll University - Boler School of Business and Florida State University - Department of Accounting
Downloads 1,225 (36,141)
Citation 46

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Audit Partner Experience, Audit Partner Gender, Audit Fees, Audit Quality

2.

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 735 (73,521)
Citation 1

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

3.

Auditors’ Use of In-house Specialists

University of Miami Legal Studies Research Paper No. 3695738, Journal of Accounting Research, Forthcoming
Number of pages: 68 Posted: 14 Oct 2020 Last Revised: 08 Apr 2023
Ally Zimmerman, Dereck Barr-Pulliam, Joon-Suk Lee and Miguel Minutti-Meza
Florida State University - Department of Accounting, University of Louisville, Financial Industry Regulatory Authority (FINRA) and University of Miami - Department of Accounting
Downloads 587 (97,947)
Citation 9

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specialists, audits, PCAOB, audit quality, audit costs, experts

4.

The Matching Principle Revisited

Accounting Historians Journal (June 2016)
Number of pages: 50 Posted: 20 Apr 2016 Last Revised: 11 Nov 2018
Ally Zimmerman and Robert Bloom
Florida State University - Department of Accounting and John Carroll University
Downloads 521 (113,663)
Citation 3

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matching, conceptual framework, history

5.

Audit Partners in Leadership Roles: Implications for Audit Quality

Number of pages: 59 Posted: 06 Nov 2020 Last Revised: 03 Apr 2024
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 501 (119,483)
Citation 1

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

6.

CPAs and Office Audit Quality

Number of pages: 47 Posted: 10 May 2017 Last Revised: 07 Oct 2022
Albert Nagy, Matthew Sherwood and Ally Zimmerman
John Carroll University - Boler School of Business, University of Massachusetts Amherst - Isenberg School of Management and Florida State University - Department of Accounting
Downloads 488 (123,290)

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audit firm human resources capacity, audit workload, audit quality, audit report lag, audit office characteristics

7.

The Role of In-House Tax Experts on Audit Engagements

Number of pages: 50 Posted: 01 Oct 2021 Last Revised: 14 Nov 2023
Andrew M. Bauer, Miguel Minutti-Meza, Saad Siddiqui and Ally Zimmerman
University of Waterloo - School of Accounting and Finance, University of Miami - Department of Accounting, University of Texas at Austin and Florida State University - Department of Accounting
Downloads 405 (153,290)

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tax experts, audit of tax accounts, auditors’ use of specialists, audit quality, PCAOB

8.

Beyond the Big 4: Exploring the Organizational Culture of Non-Big 4 Public Accounting Firms

Number of pages: 51 Posted: 07 Nov 2020 Last Revised: 06 Aug 2024
Laurence Daoust, Tim Fogarty, Candice Hux and Ally Zimmerman
HEC Montreal, Case Western Reserve University, Northern Illinois University and Florida State University - Department of Accounting
Downloads 398 (156,295)
Citation 2

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public accounting firms, non-Big 4 firms, organizational culture, melting pot, firm governance, regulatory climate, leadership climate, employee development, client service

9.

Improving the Integration of Expert Advice in Cross-Functional Audit Teams: The Influence of Expert Perspective Taking

Number of pages: 59 Posted: 25 Apr 2017 Last Revised: 24 Feb 2020
Jennifer R. Joe, Yi-Jing Wu and Ally Zimmerman
Virginia Tech - Department of Accounting and Information Systems, Texas Tech University - Rawls College of Business and Florida State University - Department of Accounting
Downloads 389 (160,350)
Citation 12

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Auditor Perspective Taking; Communication Complexity; Cross-Functional Collaboration; Evidence Evaluation; Auditors' Use of Specialist's Work

10.

The Market Premium for Audit Partners with Big 4 Experience

Accounting Horizons, Forthcoming
Number of pages: 47 Posted: 12 Dec 2017 Last Revised: 28 Sep 2020
Ally Zimmerman, Kenneth L. Bills and Monika Causholli
Florida State University - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and University of Kentucky - Von Allmen School of Accountancy
Downloads 382 (164,163)
Citation 5

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auditor reputation, audit quality, audit fees, non-Big 4, Big 4 experience, audit partners

11.

Non-CPAs and Office Audit Quality

Accounting Horizons, Forthcoming
Number of pages: 46 Posted: 10 May 2017 Last Revised: 24 Feb 2020
Matthew Sherwood, Albert Nagy and Ally Zimmerman
University of Massachusetts Amherst - Isenberg School of Management, John Carroll University - Boler School of Business and Florida State University - Department of Accounting
Downloads 322 (197,129)
Citation 1

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audit quality, consulting focus, non-audit services, audit firm offices, use of specialists, audit pricing

12.

The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base

Accounting Horizons
Number of pages: 47 Posted: 21 Feb 2018 Last Revised: 29 Apr 2021
Ally Zimmerman, Amirali Moeini Chaghervand, R. Drew Sellers and Timothy J. Fogarty
Florida State University - Department of Accounting, Kent State University, Kent State University - Department of Accounting and Case Western Reserve University - Department of Accountancy
Downloads 304 (209,760)
Citation 2

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Audit Firm Office Mergers and Acquisitions, Restatements, Office Characteristics, Earnings Management, Arthur Andersen

13.

Audit Firm and Audit Partner Style in Non-Big 4 Firms

Number of pages: 47 Posted: 16 Feb 2021 Last Revised: 10 Nov 2022
Matthew Baugh, Lauren Matkaluk and Ally Zimmerman
Arizona State University (ASU) - School of Accountancy, University of San Diego - Department of Accountancy and Florida State University - Department of Accounting
Downloads 272 (235,373)
Citation 2

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financial statement comparability, auditor style, non-Big 4 audit firms, Big 4 experience, audit partners

14.

Caught Between Two Worlds: Big 4 Professionals Moving to Non-Big 4 Firms

Number of pages: 52 Posted: 07 Jan 2021 Last Revised: 23 Feb 2025
Laurence Daoust, Candice Hux and Ally Zimmerman
HEC Montreal, Northern Illinois University and Florida State University - Department of Accounting
Downloads 257 (249,294)

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public accounting firms, professional services firms, Bourdieu, doxa, habitus, illusio, reflexivity, career transitions, elite firms, non-elite firms

15.

How Does an Audit Partner’s Perceived Technical Expertise and Objectivity Impact the Audit Partner Selection Process? Experimental Evidence on Managers’ Recommendations

Number of pages: 46 Posted: 18 Aug 2020 Last Revised: 27 Jan 2022
Lori Shefchik Bhaskar, Melissa Carlisle, Candice Hux and Ally Zimmerman
Indiana University - Kelley School of Business - Department of Accounting, Case Western Reserve University, Northern Illinois University and Florida State University - Department of Accounting
Downloads 247 (259,445)

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audit partner selection; audit quality conventions; Big 4 experience; objectivity; social ties; technical expertise

16.

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

Downloads 213 (299,227)
Citation 1

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 213 (297,870)
Citation 1

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audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency

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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audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency

17.

A Tale of Three Perspectives: How GNFs, Annual NAFs, and Triennial NAFs Experience the PCAOB Inspection Deficiency Remediation Process

Number of pages: 44 Posted: 14 Nov 2023 Last Revised: 21 Dec 2024
Kenneth L. Bills, John Keyser, Marietta Peytcheva and Ally Zimmerman
Michigan State University - Department of Accounting & Information Systems, Case Western Reserve University, Lehigh University and Florida State University - Department of Accounting
Downloads 189 (334,508)

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remediation, inspection deficiencies, quality control criticisms, global network firms, non-affiliated firms, strategic responses, small audit firms, Non-Big 4, Big 4

18.

Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations?

Nonprofit and Voluntary Sector Quarterly, Forthcoming
Number of pages: 47 Posted: 21 Aug 2016 Last Revised: 24 May 2018
Erica Harris, Stefanie L. Tate and Ally Zimmerman
Florida International University (FIU) - School of Accounting, University of Massachusetts at Lowell and Florida State University - Department of Accounting
Downloads 184 (342,755)
Citation 1

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Nonprofit Audit Quality, Auditor Specialization

19.

Auditors' National Office Consultations

University of Miami Business School Research Paper No. 4777012
Number of pages: 47 Posted: 01 Apr 2024 Last Revised: 19 Apr 2024
Matthew Sherwood, Miguel Minutti-Meza and Ally Zimmerman
University of Massachusetts Amherst - Isenberg School of Management, University of Miami - Department of Accounting and Florida State University - Department of Accounting
Downloads 176 (356,643)

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national office, consultations, audit quality, PCAOB, inspections

20.

The Effect of Audit Partner National Office Experience on Audit and Career Outcomes

Number of pages: 52 Posted: 14 Sep 2023 Last Revised: 24 Feb 2025
Lauren Matkaluk, Nathan J. Newton, Mikhail Pevzner and Ally Zimmerman
University of San Diego - Department of Accountancy, Florida State University, University of Baltimore - Merrick School of Business and Florida State University - Department of Accounting
Downloads 176 (356,643)

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audit partners, national office rotations, regulatory experience, partner promotion, audit quailty, audit firms, auditor careers, national office, audit outcomes

21.

Audit Firm Employee Turnover: Implications for Audit Quality

Number of pages: 52 Posted: 10 Jul 2024
Linde Kerckhofs, Christophe Van Linden, Marie-Laure Vandenhaute and Ally Zimmerman
IESEG School of Management, Oslo Metropolitan University, Vrije Universiteit Brussel and Florida State University - Department of Accounting
Downloads 172 (363,878)
Citation 1

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human capital, audit firms, employee turnover, audit quality

22.

Auditor Skepticism in the Virtual Environment: Has the Pandemic Left Auditors Worse Off?

Number of pages: 50 Posted: 14 Nov 2024
Kimberly Walker, Dereck Barr-Pulliam and Ally Zimmerman
Virginia Tech, University of Louisville and Florida State University - Department of Accounting
Downloads 165 (377,344)

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23.

The Role of International Experience in Audit Partners' Careers

Number of pages: 54 Posted: 06 Jun 2022 Last Revised: 24 Feb 2025
Lauren Matkaluk, Nathan J. Newton, Mikhail Pevzner and Ally Zimmerman
University of San Diego - Department of Accountancy, Florida State University, University of Baltimore - Merrick School of Business and Florida State University - Department of Accounting
Downloads 155 (398,001)
Citation 1

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audit partners, international experience, secondments, audit quality, public accounting firms, professional service firms, careers

24.

The JOBS Act Disclosure Exemptions: Some Early Evidence

Research in Accounting Regulation, Vol. 27, 2015
Number of pages: 28 Posted: 11 Mar 2016 Last Revised: 09 Nov 2018
Ally Zimmerman
Florida State University - Department of Accounting
Downloads 117 (497,173)
Citation 1

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JOBS Act, Voluntary disclosure, Corporate governance, Initial public offering, Accounting regulation

25.

Is Accounting an Applied Discipline? An Institutional Theory Assessment of the Value of Faculty Accounting-Related Work Experience in the Academic Labor Market

Journal of Accounting Education, December 2017
Number of pages: 42 Posted: 24 May 2017 Last Revised: 30 Nov 2022
Timothy J. Fogarty, Ally Zimmerman and Gregory A. Jonas
Case Western Reserve University - Department of Accountancy, Florida State University - Department of Accounting and Case Western Reserve University
Downloads 114 (507,091)
Citation 1

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Institutional Theory, Accounting Academy, Accounting Faculty Work or Practice Experience, Schism

26.

Do Audit Partners Exhibit Hometown Bias?

Number of pages: 47 Posted: 08 Nov 2024 Last Revised: 11 Dec 2024
Yuzhou Chen, Timothy A. Seidel and Ally Zimmerman
University of Nebraska at Omaha, Brigham Young University and Florida State University - Department of Accounting
Downloads 90 (596,543)

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home bias, place attachment, place identity, audit partners, auditor leniency

27.

The Joint Impact of Management Expressed Confidence and Response Timing on Auditor Professional Skepticism in Client Email Inquiries

Managerial Auditing Journal (2016)
Number of pages: 37 Posted: 11 Mar 2016 Last Revised: 11 Nov 2018
Ally Zimmerman
Florida State University - Department of Accounting
Downloads 54 (782,636)

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Auditing, Professional Skepticism, Client Inquiries, Email Communication, Chronemics

28.

Few are Called, Fewer are Chosen: Elite Reproduction in U.S. Academic Accounting

Critical Perspectives on Accouting, Forthcoming
Number of pages: 54 Posted: 07 Jun 2017 Last Revised: 16 Sep 2018
Timothy J. Fogarty and Ally Zimmerman
Case Western Reserve University - Department of Accountancy and Florida State University - Department of Accounting
Downloads 52 (796,463)
Citation 1

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elite reproduction, academic accounting, accounting faculty, accumulated advantage

29.

What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions

Journal of Accounting Education (2016)
Number of pages: 60 Posted: 20 Apr 2016 Last Revised: 30 Nov 2022
Timothy J. Fogarty, Ally Zimmerman and Vernon Richardson
Case Western Reserve University - Department of Accountancy, Florida State University - Department of Accounting and University of Arkansas - Department of Accounting
Downloads 33 (957,130)
Citation 1

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accounting program quality, institutional reputation, accounting education, PAR rankings

30.

Common Auditors in Supply Chain Relationships and the Provision of Trade Credit

Posted: 18 Dec 2024 Last Revised: 28 Dec 2024
Ling Lei Lisic, Qiliang Liu, Timothy A. Seidel, Hanzhong Shi, Angie Wang and Ally Zimmerman
Virginia Tech - Pamplin College of Business, affiliation not provided to SSRN, Brigham Young University, Huazhong University of Science and Technology, The Hong Kong Polytechnic University - School of Accounting and Finance and Florida State University - Department of Accounting

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trade credit, shared auditors, common auditors, intermediaries, supply chain, suppliers, customers