Lawrence Abbott

University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business

Associate Professor

P.O. Box 742

3202 N. Maryland Ave.

Milwaukee, WI 53201-0742

United States

SCHOLARLY PAPERS

19

DOWNLOADS

10,572

SSRN CITATIONS

108

CROSSREF CITATIONS

39

Scholarly Papers (19)

1.

Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations

Number of pages: 50 Posted: 24 Sep 2002
Lawrence Abbott, Susan Parker and Gary F. Peters
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University and University of Arkansas at Fayetteville
Downloads 3,960 (3,750)
Citation 86

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Blue Ribbon Committee, Audit Committee, corporate governance, fraud, financial restatements

2.

The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees

Number of pages: 23 Posted: 17 Jul 2001
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 2,304 (9,097)
Citation 24

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Audit committees; Audit fees; Non-audit fees

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

Number of pages: 53 Posted: 13 Oct 2015
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville
Downloads 1,377 (20,123)
Citation 20

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Internal Audit, Financial Reporting Quality, Auditor Independence, Auditor Competence

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

Journal of Accounting Research, Vol. 54, No. 1, 2016
Posted: 19 Jun 2016
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville

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internal audit; financial reporting quality; auditor independence; auditor competence

4.

Audit, Non-Audit and Information Technology Fees: Some Empirical Evidence

Number of pages: 20 Posted: 16 Apr 2001
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)
Downloads 1,120 (27,771)
Citation 7

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Audit fees; Non-audit fees; Disclosure

5.

An Investigation of the Impact of Audit Committee Characteristics on the Relative Magnitude of Non-Audit Service Purchases

Number of pages: 33 Posted: 25 Sep 2001
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 862 (40,262)
Citation 8

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6.

When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 55 Posted: 15 Sep 2008 Last Revised: 23 Oct 2014
Lawrence Abbott, Katherine Gunny and Tracey Chunqi Zhang
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Colorado at Denver and Singapore Management University - School of Accountancy
Downloads 788 (45,395)
Citation 18

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PCAOB, agency costs, audit quality

7.

Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors

Number of pages: 63 Posted: 23 Oct 2020 Last Revised: 24 Jan 2022
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting, University of North Texas - Department of Accounting and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 60 (490,409)
Citation 1

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Audit Quality, Audit Report Errors, SEC Comment Letters, Auditor Quality Control

8.

Do Critical Audit Matters Provide Decision-Relevant Information to Investors? Evidence from Merger and Acquisition Announcements

Number of pages: 43 Posted: 18 Aug 2022 Last Revised: 29 Aug 2022
Lawrence Abbott and William L. Buslepp
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 54 (519,116)

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PCAOB, Critical Audit Matters, Mergers and Acquisitions

9.

The Real Effects of Internal Audit Function Quality: Evidence from Investment Strategies

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 28 Posted: 15 Dec 2021 Last Revised: 27 Jan 2022
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Louisville, Louisiana State University, Baton Rouge - Department of Accounting and affiliation not provided to SSRN
Downloads 47 (546,164)

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Internal Audit Function, Internal Audit Quality, Investment Efficiency

10.

The Association between PCAOB Revenue-Related Inspection Deficiencies and Revenue Quality

Posted: 11 Jan 2021 Last Revised: 28 Jun 2022
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business and University of Wisconsin - Milwaukee

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Audit reporting, PCAOB inspections, Revenue quality, Audit quality

11.

Do Investors Use Audit Partner Identification? Evidence From the KPMG ‘Steal the Exam’ Scandal

Abbott, L. J., W. L. Buslepp, R. Barber, and P. Sapkota. Do investors find audit partner identification useful? Evidence from the KPMG ‘steal the exam’ scandal Auditing: A Journal of Practice & Theory Forthcoming
Posted: 01 Oct 2019 Last Revised: 29 Aug 2022
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Colorado Denver, Louisiana State University, Baton Rouge - Department of Accounting and University of North Texas

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Form AP; KPMG; PCAOB

12.

The Effect of U.S. Audit Partner Identification on Real Earnings Management

Posted: 14 Sep 2019
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting, University of Colorado at Denver and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business

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audit partner identification, auditor reporting, real earnings management

13.

An Investigation of the Market’s Perception and Pricing of Auditor Competence: Evidence from PwC’s Oscars Blunder

Abbott, L. J., and W. L. Buslepp. 2022. An investigation of the market’s perception and pricing of auditor competence: evidence from PwC’s Oscars blunder Accounting, Organizations and Society Vol. 98: 1-18.
Posted: 18 Aug 2018 Last Revised: 30 Aug 2022
Lawrence Abbott and William L. Buslepp
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business and Louisiana State University, Baton Rouge - Department of Accounting

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Audit quality; Auditor competence; Audit partner identification.

14.

U.S. Audit Partner Identification and Auditor Reporting

Journal of Accounting and Public Policy Forthcoming
Posted: 08 Feb 2018 Last Revised: 05 Oct 2021
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business

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Audit partner identification; Auditor Reporting, Going Concern Opinion

15.

The Association between PCAOB Inspection Reports and SEO Discounting

Posted: 17 Oct 2017 Last Revised: 12 Oct 2021
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee

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PCAOB, SEO, Discounting, Audit Quality

16.

The Audit Market Effects of Disputing a GAAP-Deficient PCAOB Inspection Report

Advances in Accounting, 41, 126-140
Posted: 06 Sep 2014 Last Revised: 23 Sep 2019
Lawrence Abbott, William L. Buslepp and Matthew Notbohm
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting and University of North Dakota

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PCAOB, auditor responses, GAAP-deficient auditors, audit quality, auditor dismissal.

17.

Audit Fee Reductions from Internal Audit-Provided Assistance: The Incremental Impact of Internal Audit Characteristics

Contemporary Accounting Research, Vol. 29, No. 1, 2012
Posted: 09 Jan 2013
Lawrence Abbott, Susan Parker and Gary F. Peters
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University and University of Arkansas at Fayetteville

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18.

Internal Audit Assistance and External Audit Timeliness

Auditing: A Journal of Practice & Theory, Vol. 31, No. 4, 2012
Posted: 09 Jan 2013
Lawrence Abbott, Susan Parker and Gary F. Peters
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University and University of Arkansas at Fayetteville

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Internal Audit Assistance, Audit Delay, Audit Efficiency, Internal Audit Quality, Internal Control Reliance

Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

Accounting Review, Vol. 82, No. 4, 2007
Posted: 26 Jul 2005 Last Revised: 13 Oct 2015
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)

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Audit committees, internal audit outsourcing, non-audit services

Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

Accounting Review, Vol. 82, 2007
Posted: 20 Feb 2007
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)

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Internal Audit, Outsourcing, Audit Committees, Audit Quality

Other Papers (1)

Total Downloads: 255
1.

Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

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Number of pages: 40 Posted: 17 Jan 2005
Gary F. Peters, Susan Parker and Lawrence Abbott
University of Arkansas at Fayetteville, Santa Clara University and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business
Downloads 255

Abstract:

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discretionary accruals, conservative reporting, audit fees