David D. Williams

Ohio State University (OSU) - Department of Accounting & Management Information Systems

Associate Professor of Accounting & MIS

2100 Neil Avenue

Columbus, OH 43210

United States

  • Ohio State University (OSU) - Department of Accounting & Management Information Systems

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    • Tel: 614-292-8566
SCHOLARLY PAPERS

8

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Scholarly Papers (8)

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1.

Audit Report Restrictions in Debt Covenants

Contemporary Accounting Research, Forthcoming
Posted: 12 Nov 2014
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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going concern; auditor choice; debt covenants; audit fees; audit reports

2.

The Changing Relationship between Audit Firm Size and Going Concern Reporting

Accounting Organizations & Society, Forthcoming
Posted: 18 Aug 2012
Steven E. Kaplan and David D. Williams
Arizona State University and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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going concern reporting, supply of audit services, audit markets, audit firm

3.

Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach

The Accounting Review, Forthcoming
Posted: 18 Aug 2012
Steven E. Kaplan and David D. Williams
Arizona State University and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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Audit reports, auditor litigation, auditor litigation settlements

4.

Investor Reaction to Going Concern Audit Reports

The Accounting Review, November 2010, Fisher College of Business Working Paper No. 1626447
Posted: 18 Jun 2010
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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Audit reports, going concern, debt covenants, institutional ownership

5.

Management Turnover Following Auditor Resignations

Contemporary Accounting Research, Forthcoming
Posted: 01 Feb 2008
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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Management turnover, auditor resignations, reportable events

6.

Former Audit Partners and Abnormal Accruals

Accounting Review, October 2004
Posted: 14 Apr 2004
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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Auditor independence, abnormal accruals, former partners

7.

Auditing's Involvement in Initial Public Offering Success

Posted: 28 Feb 2004
Gary K. Taylor and David D. Williams
University of Alabama - Culverhouse College of Commerce & Business Administration and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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Audit quality,audit opinions, initial public offerings

8.

Error Cost and Auditors' Termination Decisions

Journal of Accounting, Auditing & Finance, Vol 14, No 2 (New Series), Spring 1999
Posted: 08 Aug 1999
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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