Ben W. Van Landuyt

University of Arizona

Tucson, AZ 85721

United States

  • University of Arizona

SCHOLARLY PAPERS

10

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Top 41,465

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2,592

TOTAL CITATIONS
Rank 35,988

SSRN RANKINGS

Top 35,988

in Total Papers Citations

29

Scholarly Papers (10)

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1.

The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?

Accounting, Organizations and Society, Forthcoming
Number of pages: 55 Posted: 01 Jun 2022 Last Revised: 17 Jan 2023
Shannon Garavaglia, Ben W. Van Landuyt, Brian J. White and Julie R. Irwin
University of Pittsburgh - Accounting Group, University of Arizona, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas - McCombs School of Business
Downloads 433 (143,839)
Citation 2

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ESG, lifecycle, ethicality, investor judgment and decision-making

2.

Asymmetric Motivated Reasoning in Investor Judgment

Review of Accounting Studies
Number of pages: 49 Posted: 12 Apr 2017 Last Revised: 26 Mar 2024
W. Brooke Elliott, Jessen L. Hobson, Ben W. Van Landuyt and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Arizona and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 427 (146,163)
Citation 1

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motivated reasoning, incentives, investors, short selling, uncertainty

3.

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Downloads 420 (149,065)
Citation 22

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Journal of Accounting Research 55 (4): 963-994, 2017
Number of pages: 48 Posted: 11 Apr 2016 Last Revised: 05 Sep 2017
Steven J. Kachelmeier and Ben W. Van Landuyt
University of Texas at Austin and University of Arizona
Downloads 420 (147,489)
Citation 22

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auditor independence, social bonds, measurement uncertainty, accounting estimates, specialists, leniency, social identity, experimental economics

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 13 Nov 2017
Steven J. Kachelmeier and Ben W. Van Landuyt
University of Texas at Austin and University of Arizona

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Auditor Independence; Social Bonds; Measurement Uncertainty; Accounting Estimates; Leniency; Social Identity; Experimental Economics

4.

The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality

Management Science
Number of pages: 47 Posted: 09 Feb 2021 Last Revised: 23 Aug 2024
Ben W. Van Landuyt and Brian J. White
University of Arizona and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 360 (177,103)

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accounting standards, financial reporting quality, accounting estimates, uncertainty, experimental economics D81, M41

5.

Does Auditor Assurance of Client Prosocial Activities Affect Subsequent Reporter-Auditor Negotiations?

Accounting, Organizations and Society
Number of pages: 50 Posted: 05 May 2020 Last Revised: 11 Apr 2024
Jeremy Douthit, Steven J. Kachelmeier and Ben W. Van Landuyt
University of Arizona - Dhaliwal-Reidy School of Accountancy, University of Texas at Austin and University of Arizona
Downloads 310 (208,241)

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financial reporting; auditor independence; moral licensing; Environmental, Social, and Governance (ESG) initiatives; accounting estimates; experimental economics

6.

Managers' Fair Value Estimates and Auditing

Number of pages: 44 Posted: 21 Jan 2021 Last Revised: 19 Dec 2024
Lisa Koonce and Ben W. Van Landuyt
University of Texas and University of Arizona
Downloads 237 (275,150)

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fair value estimates, manager bias, auditing, negotiations, expertise

7.

When Does Audit Efficiency Reduce Financial Statement Preparers' Effort?

Number of pages: 50 Posted: 15 Apr 2023 Last Revised: 06 Aug 2024
Dan Rimkus and Ben W. Van Landuyt
University of Florida and University of Arizona
Downloads 188 (342,798)

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audit efficiency, accountability, financial reporting quality, experimental economics, effort, audit technology

8.

Does Emphasizing Management Bias Decrease Auditors’ Sensitivity to Measurement Imprecision?

Accounting, Organizations and Society 88 (January 2021)
Number of pages: 64 Posted: 15 Oct 2020 Last Revised: 01 Feb 2021
Ben W. Van Landuyt
University of Arizona
Downloads 107 (540,317)
Citation 4

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management bias, measurement imprecision, accounting estimates, audit quality, risk, experimental economics, judgement and decision-making

9.

Does ESG Goal Continuity Affect How Investors React to Firms' Reasons for ESG Pivots?

Number of pages: 54 Posted: 30 Jan 2025
Max Hewitt, Robert Jennnings and Ben W. Van Landuyt
University of Arizona - Eller College of Management, University of Arizona - Department of Accounting and University of Arizona
Downloads 57 (779,420)

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ESG disclosures, pivots, ESG goal continuity, goal commitment

10.

Do Audit Clients' Stakeholders Prompt Auditor Leniency? Experimental Evidence from the PCAOB's Recent NOCLAR Proposal

Number of pages: 43 Posted: 30 Jan 2025
Kendall Bowlin, LaToya Flint, Jeremy R. Richardson and Ben W. Van Landuyt
University of Mississippi - Patterson School of Accountancy, University of Mississippi - Patterson School of Accountancy, The University of North Carolina at Charlotte and University of Arizona
Downloads 53 (807,414)

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Stakeholder Salience, Blame Attribution, Auditor Leniency, NOCLAR