Ally Zimmerman

Florida State University - Department of Accounting

Rovetta Business Bldg. (RBA)

College of Business

Tallahassee, FL 32306-1110

United States

SCHOLARLY PAPERS

29

DOWNLOADS
Rank 10,605

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Top 10,605

in Total Papers Downloads

8,562

SSRN CITATIONS
Rank 16,741

SSRN RANKINGS

Top 16,741

in Total Papers Citations

77

CROSSREF CITATIONS

11

Scholarly Papers (29)

1.

Audit Firm Employee Turnover: Implications for Audit Quality

Number of pages: 52 Posted: 22 Mar 2021 Last Revised: 01 Jul 2024
Oslo Metropolitan University, Vrije Universiteit Brussel and Florida State University - Department of Accounting
Downloads 1,342 (28,766)

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human capital, audit firms, employee turnover, audit quality JEL Classification: M42 human capital, audit firms, employee turnover, audit quality JEL Classification: M42

2.

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 1,096 (38,620)
Citation 37

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

3.

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
Georgia Institute of Technology, Virginia Tech - Pamplin College of Business, Brigham Young University, Mississippi State University and Florida State University - Department of Accounting
Downloads 662 (76,515)
Citation 1

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

4.

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
Florida State University - Department of Accounting, University of Louisville, Financial Industry Regulatory Authority (FINRA) and University of Miami - Department of Accounting
Downloads 522 (103,092)
Citation 9

Abstract:

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

5.

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 465 (118,440)

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

6.

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 421 (133,098)
Citation 3

Abstract:

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matching, conceptual framework, history

7.

Audit Partners in Leadership Roles: Implications for Audit Quality

Number of pages: 59 Posted: 06 Nov 2020 Last Revised: 03 Apr 2024
Florida State University, Baylor University, Brigham Young University and Florida State University - Department of Accounting
Downloads 395 (143,190)
Citation 1

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

8.

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 370 (154,007)
Citation 5

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

9.

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 352 (162,707)
Citation 3

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

10.

The Role of In-House Tax Experts on Audit Engagements

Number of pages: 50 Posted: 01 Oct 2021 Last Revised: 14 Nov 2023
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 346 (165,715)

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

11.

Failure of Isomorphism: Variation in Organizational Cultures in Big 4 and Non-Big 4 Firms

Number of pages: 51 Posted: 07 Nov 2020 Last Revised: 22 Sep 2023
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 311 (185,595)
Citation 2

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Accounting Firms, Organizational Culture, Big 4 Firms, Non-Big 4 Firms, Institutional Theory

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
Florida State University - Department of Accounting, Kent State University, Kent State University - Department of Accounting and Case Western Reserve University - Department of Accountancy
Downloads 291 (199,158)
Citation 2

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

13.

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 282 (205,655)
Citation 1

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

14.

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
Indiana University - Kelley School of Business - Department of Accounting, Case Western Reserve University, Northern Illinois University and Florida State University - Department of Accounting
Downloads 227 (254,825)

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

15.

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, Bowling Green State University - Accounting & Management Information Systems and Florida State University - Department of Accounting
Downloads 221 (261,458)
Citation 2

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

16.

Committed to Winning the Public Accounting Game: The Struggles and Strategies of Big 4 Professionals Moving to Non-Big 4 Firms

Number of pages: 59 Posted: 07 Jan 2021 Last Revised: 24 Sep 2023
Laurence Daoust, Candice Hux and Ally Zimmerman
HEC Montreal, Northern Illinois University and Florida State University - Department of Accounting
Downloads 221 (261,458)

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Bourdieu; capital strategies; career transition; cleft habitus; disrupted illusio; public accounting firms

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
Virginia Tech - Pamplin College of Business, Memorial University, Brigham Young University and Florida State University - Department of Accounting
Downloads 197 (289,746)
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
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

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 174 (324,735)
Citation 1

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Nonprofit Audit Quality, Auditor Specialization

19.

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

Number of pages: 57 Posted: 14 Sep 2023
Bowling Green State University - Accounting & Management Information Systems, Florida State University, University of Baltimore - Merrick School of Business and Florida State University - Department of Accounting
Downloads 127 (419,679)

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

20.

The Role of International Experience in Audit Partners' Careers

Number of pages: 58 Posted: 06 Jun 2022 Last Revised: 01 Jul 2024
Bowling Green State University - Accounting & Management Information Systems, Florida State University, University of Baltimore - Merrick School of Business and Florida State University - Department of Accounting
Downloads 110 (467,473)
Citation 1

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audit partners, international experience, secondments, audit quality, career progression, career outcomes JEL Classification: M42

21.

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 103 (490,099)
Citation 1

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

22.

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 101 (496,810)
Citation 1

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

23.

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
University of Massachusetts Amherst - Isenberg School of Management, University of Miami - Department of Accounting and Florida State University - Department of Accounting
Downloads 96 (513,715)

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national office, consultations, audit quality, PCAOB, inspections

24.

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 44 (768,483)
Citation 1

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elite reproduction, academic accounting, accounting faculty, accumulated advantage

25.

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 44 (768,483)

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

26.

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

Number of pages: 45 Posted: 14 Nov 2023 Last Revised: 23 Jul 2024
Michigan State University - Department of Accounting & Information Systems, Case Western Reserve University, Lehigh University and Florida State University - Department of Accounting
Downloads 27 (923,035)

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inspection deficiencies, quality control criticisms, remediation, global network firms, non-affiliated firms, PCAOB, audit market competition

27.

Audit Firm Employee Turnover: Implications for Audit Quality

Number of pages: 52 Posted: 10 Jul 2024
IESEG School of Management, Oslo Metropolitan University, Vrije Universiteit Brussel and Florida State University - Department of Accounting
Downloads 8 (1,096,930)

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human capital, audit firms, employee turnover, audit quality

28.

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
Case Western Reserve University - Department of Accountancy, Florida State University - Department of Accounting and University of Arkansas - Department of Accounting
Downloads 7 (1,106,605)
Citation 1

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

29.

Range versus Specialization: Evidence From Audit Partners Auditing Both Public Companies and Nonprofit Organizations

Posted: 16 Feb 2021 Last Revised: 22 Jul 2024
Colleen M. Boland, Stefanie L. Tate and Ally Zimmerman
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Massachusetts at Lowell and Florida State University - Department of Accounting

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audit partners, Single Audits, audit partner experience, knowledge spillover, nonprofit audits, Uniform Guidance, audit standards