Brandon Gipper

Stanford University Graduate School of Business

Assistant Professor

655 Knight Way

Stanford, CA 94305-5015

United States

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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Top 9,864

in Total Papers Citations

92

CROSSREF CITATIONS

34

Scholarly Papers (11)

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 148 Posted: 08 Sep 2015 Last Revised: 02 Jan 2020
Brandon Gipper, Christian Leuz and Mark G. Maffett
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting
Downloads 2,997 (5,818)
Citation 25

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Regulation, Enforcement, Public oversight, Auditing, Earnings response coefficients

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime

NBER Working Paper No. w21530
Number of pages: 70 Posted: 08 Sep 2015 Last Revised: 01 May 2022
Brandon Gipper, Christian Leuz and Mark G. Maffett
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting
Downloads 46 (553,528)
Citation 4

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Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
Brandon Gipper, Christian Leuz and Mark G. Maffett
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting

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Regulation, Enforcement, Public Oversight, Auditing, Earnings Response Coefficients

The Politics of Accounting Standard-Setting: A Review of Empirical Research

Number of pages: 54 Posted: 19 Oct 2013 Last Revised: 16 Dec 2013
Stanford University Graduate School of Business, University of Chicago - Booth School of BusinessUniversity of Melbourne - Department of Accounting & Business Information Systems and The University of Chicago - Booth School of Business
Downloads 1,897 (12,074)
Citation 7

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Accounting standards, FASB, politics, lobbying, economic consequences

The Politics of Accounting Standard-Setting: A Review of Empirical Research

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 16 Dec 2013
Stanford University Graduate School of Business, University of Chicago - Booth School of BusinessUniversity of Melbourne - Department of Accounting & Business Information Systems and The University of Chicago - Booth School of Business

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Accounting standards, economic consequences, FASB, lobbying, politics

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 61 Posted: 23 Aug 2017 Last Revised: 01 Oct 2021
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 1,473 (17,880)
Citation 3

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Auditing, Audit fees, Audit quality, Auditor rotation, Audit partner tenure, Competition, PCAOB

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Center for Financial Studies Working Paper No. 608, Stanford University Graduate School of Business Research Paper No. 19-7
Number of pages: 61 Posted: 16 Dec 2018 Last Revised: 24 Mar 2020
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 221 (192,634)
Citation 10

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Auditing, Audit fees, Audit quality, Auditor rotation, Audit partner tenure, Competition, PCAOB

On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data

NBER Working Paper No. w24018
Number of pages: 77 Posted: 13 Nov 2017 Last Revised: 16 Feb 2022
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 43 (569,037)
Citation 1

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On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

The Accounting Review 96, no. 2 (2021): 303-331., Stanford University Graduate School of Business Research Paper
Posted: 09 Aug 2021
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

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auditing, audit fees, audit quality, auditor rotation, audit partner tenure, competition, PCAOB

4.

The Economic Effects of Expanded Compensation Disclosures

Journal of Accounting & Economics (JAE), Vol. 70, No. 1, 2020
Number of pages: 85 Posted: 25 Oct 2014 Last Revised: 28 Jul 2020
Brandon Gipper
Stanford University Graduate School of Business
Downloads 843 (40,879)
Citation 10

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Compensation Governance, Compensation Disclosures, Discussion and Analysis, Disclosure, Manager Pay

5.

Fraudulent Financial Reporting and the Consequences for Employees

Stanford University Graduate School of Business Research Paper No. 19-19
Number of pages: 86 Posted: 08 May 2019 Last Revised: 08 Mar 2021
Jung Ho Choi and Brandon Gipper
Stanford University Graduate School of Business and Stanford University Graduate School of Business
Downloads 817 (42,678)
Citation 8

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Wages, Employment Growth, Accounting Fraud, Information Asymmetry

6.
Downloads 637 ( 59,171)
Citation 13

Banks as Tax Planning Intermediaries

Journal of Accounting Research, Vol. 57, No. 1, 2019
Number of pages: 77 Posted: 17 Jun 2016 Last Revised: 02 Mar 2019
John Gallemore, Brandon Gipper and Edward L. Maydew
University of North Carolina Kenan-Flagler Business School, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill
Downloads 637 (58,411)
Citation 13

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banks, borrowers, tax planning

Banks as Tax Planning Intermediaries

Journal of Accounting Research, Vol. 57, No. 1, 2019, Kenan Institute of Private Enterprise Research Paper No. 19-24
Posted: 13 Jun 2019
John Gallemore, Brandon Gipper and Edward L. Maydew
University of North Carolina Kenan-Flagler Business School, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill

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banks; borrowers; tax planning

7.

Executive Pay Transparency and Relative Performance Evaluation: Evidence from the 2006 Pay Disclosure Reforms

Stanford University Graduate School of Business Research Paper No. 3509307
Number of pages: 69 Posted: 15 Jan 2020 Last Revised: 11 Apr 2022
Jung Ho Choi, Brandon Gipper and Shawn Shi
Stanford University Graduate School of Business, Stanford University Graduate School of Business and University of Washington - Michael G. Foster School of Business
Downloads 476 (85,096)
Citation 3

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Corporate Governance, Executive Pay, Regulation, Relative Performance Evaluation

8.

Financial Reporting Quality and Wage Differentials: Evidence from Worker-Level Data

Number of pages: 64 Posted: 17 Dec 2019 Last Revised: 07 Sep 2021
Jung Ho Choi, Brandon Gipper and Sara Malik
Stanford University Graduate School of Business, Stanford University Graduate School of Business and University of Utah - David Eccles School of Business
Downloads 353 (120,040)
Citation 6

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Financial Reporting Quality, Wage Differentials, Performance Pay, Investment Inefficiently, Turnover

9.

Cost Shielding in Executive Bonus Plans

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 80 Posted: 21 Feb 2020 Last Revised: 14 Jul 2021
The Wharton School of the University of Pennsylvania, Stanford University Graduate School of Business, Stanford Graduate School of Business and University of Southern California - Marshall School of Business
Downloads 334 (127,527)
Citation 2

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executive compensation, cost shielding, managerial incentives, performance measurement, bonus contracts, agency theory

Determinants and Career Consequences of Early Audit Partner Rotations

Number of pages: 53 Posted: 05 Oct 2021
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 133 (297,973)

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auditor rotation, audit quality, audit partners, career development, audit industry, PCAOB

Determinants and Career Consequences of Early Audit Partner Rotations

Center for Financial Studies Working Paper No. 676, 2021
Number of pages: 56 Posted: 07 Feb 2022
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 64 (474,920)

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auditor rotation, audit quality, audit partners, career development, audit industry, PCAOB

11.

Management Earnings Guidance as a Commitment Device

Tuck School of Business Working Paper No. 3837650
Number of pages: 63 Posted: 05 May 2021 Last Revised: 11 May 2022
Dirk E. Black, Brandon Gipper and Phillip C. Stocken
University of Nebraska at Lincoln - School of Accountancy, Stanford University Graduate School of Business and Dartmouth College - Tuck School of Business
Downloads 169 (244,882)

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management earnings forecast, guidance, commitment, performance