Ben W. Van Landuyt

University of Arizona

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

7

DOWNLOADS
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Top 46,694

in Total Papers Downloads

1,553

SSRN CITATIONS
Rank 41,983

SSRN RANKINGS

Top 41,983

in Total Papers Citations

15

CROSSREF CITATIONS

2

Scholarly Papers (7)

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 365 (123,504)
Citation 13

Abstract:

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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

2.

Asymmetric Motivated Reasoning in Investor Judgment

Number of pages: 48 Posted: 12 Apr 2017 Last Revised: 01 Jun 2022
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 328 (139,856)
Citation 1

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motivated reasoning, incentives, investors, short selling, uncertainty

3.

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
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 233 (197,991)

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

4.

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

Number of pages: 48 Posted: 09 Feb 2021 Last Revised: 06 Dec 2022
Ben W. Van Landuyt and Brian J. White
University of Arizona and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 195 (233,555)

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accounting standards, financial reporting quality, accounting estimates, experimental economics

5.

Does Auditor Assurance of Client Prosocial Activities Affect Financial Reporting?

Number of pages: 51 Posted: 05 May 2020 Last Revised: 09 Nov 2021
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 172 (261,950)

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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: 43 Posted: 21 Jan 2021 Last Revised: 13 Jan 2022
Lisa Koonce and Ben W. Van Landuyt
University of Texas and University of Arizona
Downloads 159 (278,516)

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Accounting Estimates, Fair Value, Management Bias, Auditing, Negotiations, Expertise

7.

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 101 (390,969)
Citation 3

Abstract:

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