Hollis Ashbaugh Skaife

Graduate School of Management, UC-Davis

Professor of Accounting

Graduate School of Management

1 Shields Ave

Davis, CA 95616

United States

  • Graduate School of Management, UC-Davis

SCHOLARLY PAPERS

26

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203

Scholarly Papers (26)

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1.

Corporate Governance and the Cost of Equity Capital

Number of pages: 54 Posted: 03 Feb 2005
Hollis Ashbaugh Skaife, Daniel W. Collins and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and Algert Global, LLC
Downloads 5,792 (2,445)
Citation 20

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2.

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

Journal of Accounting Research, Forthcoming 2008
Number of pages: 61 Posted: 20 Apr 2006 Last Revised: 07 Nov 2008
Hollis Ashbaugh Skaife, Daniel W. Collins, William R. Kinney Jr. and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 4,945 (3,246)
Citation 28

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Sarbanes-Oxley Act, Firm risk, Cost of Equity

3.

Do Non-Audit Services Compromise Auditor Independence? Further Evidence

Unversity of Wisconsin Working paper
Number of pages: 47 Posted: 18 Apr 2002
Hollis Ashbaugh Skaife, Ryan LaFond and Brian W. Mayhew
Graduate School of Management, UC-Davis, Algert Global, LLC and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 4,003 (4,613)
Citation 30

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independence, audit fees, discretionary accruals, biased financial reporting

4.

The Effects of Corporate Governance on Firms' Credit Ratings

Number of pages: 55 Posted: 03 Mar 2004
Hollis Ashbaugh Skaife, Daniel W. Collins and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and Algert Global, LLC
Downloads 3,412 (6,069)
Citation 131

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Corporate governance, Credit rating, Executive compensation

5.

The Discovery and Reporting of Internal Control Deficiencies Prior to Sox-Mandated Audits

McCombs Working Paper No. ACC-02-05
Number of pages: 44 Posted: 07 Apr 2005
Hollis Ashbaugh Skaife, Daniel W. Collins and William R. Kinney Jr.
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 2,954 (7,632)
Citation 39

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Internal Control Deficiencies, Sarbanes-Oxley Act, Financial Reporting Quality

6.

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Downloads 2,651 ( 8,976)
Citation 26

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Number of pages: 50 Posted: 19 May 2001
Hollis Ashbaugh Skaife and Morton Pincus
Graduate School of Management, UC-Davis and University of California, Irvine
Downloads 2,651 (8,824)
Citation 26

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International Accounting Standards, IAS, Analyst Earnings Forecasts

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Posted: 31 Aug 2001
Hollis Ashbaugh Skaife and Morton Pincus
Graduate School of Management, UC-Davis and University of California, Irvine

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International Accounting Standards; IAS; Analyst earnings forecasts

7.

Does Stock Price Synchronicity Represent Firm-Specific Information? The International Evidence

MIT Sloan Research Paper No. 4551-05
Number of pages: 56 Posted: 02 Aug 2005 Last Revised: 16 Aug 2014
Hollis Ashbaugh Skaife, Joachim Gassen and Ryan LaFond
Graduate School of Management, UC-Davis, Humboldt University of Berlin - School of Business and Economics and Algert Global, LLC
Downloads 2,187 (12,265)
Citation 21

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8.

The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

Number of pages: 52 Posted: 06 Jun 2006
Hollis Ashbaugh Skaife, Daniel W. Collins, William R. Kinney Jr. and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 2,057 (13,523)
Citation 73

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accrual quality, internal control, auditing

9.

Earnings Smoothing, Governance and Liquidity: International Evidence

Number of pages: 40 Posted: 26 Mar 2007
Ryan LaFond, Mark H. Lang and Hollis Ashbaugh Skaife
Algert Global, LLC, University of North Carolina at Chapel Hill and Graduate School of Management, UC-Davis
Downloads 1,486 (22,405)
Citation 20

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earnings smoothing, earnings management, liquidity, accounting quality, governance

10.

Does Ineffective Internal Control over Financial Reporting Affect a Firm’s Operations? Evidence from Firms’ Inventory Management

Accounting Review, Forthcoming
Number of pages: 49 Posted: 10 Dec 2012 Last Revised: 02 Aug 2014
Mei Feng, Chan Li, Sarah E. McVay and Hollis Ashbaugh Skaife
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, University of Washington and Graduate School of Management, UC-Davis
Downloads 1,467 (22,852)
Citation 25

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Internal Control, Inventory Management, Firm Operations

11.

Corporate Reporting on the Internet

Accounting Horizons, Vol. 13, No. 3, pp. 241-257, 1999
Number of pages: 17 Posted: 04 Oct 2006
Hollis Ashbaugh Skaife, Karla M. Zehms and Terry Warfield
Graduate School of Management, UC-Davis, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Wisconsin School of Business
Downloads 1,278 (28,040)
Citation 4

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12.

Audits as a Corporate Governance Mechanism: Evidence from the German Market

Downloads 1,161 (32,252)
Citation 12

Audits as a Corporate Governance Mechanism: Evidence from the German Market

Number of pages: 39 Posted: 01 Jul 2003
Hollis Ashbaugh Skaife and Terry Warfield
Graduate School of Management, UC-Davis and University of Wisconsin - Wisconsin School of Business
Downloads 1,161 (31,753)
Citation 12

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corporate governance, audit markets, auditor choice

Audits as a Corporate Governance Mechanism: Evidence from the German Market

Posted: 01 Jul 2003
Hollis Ashbaugh Skaife and Terry Warfield
Graduate School of Management, UC-Davis and University of Wisconsin - Wisconsin School of Business

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corporate governance, audit markets, auditor choice

13.

Illiquidity and the Measurement of Stock Price Synchronicity

Downloads 922 (44,622)
Citation 12

Illiquidity and the Measurement of Stock Price Synchronicity

Number of pages: 55 Posted: 07 Mar 2014 Last Revised: 23 Mar 2019
Joachim Gassen, Hollis Ashbaugh Skaife and David Veenman
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)
Downloads 922 (43,972)
Citation 14

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Stock price synchronicity; Price informativeness; Illiquidity; Zero returns; Corporate transparency; Sell-side analysts; Control variables; Fixed effects; Nonlinearity

Illiquidity and the Measurement of Stock Price Synchronicity

Contemporary Accounting Research, Forthcoming
Posted: 14 Jun 2019
Joachim Gassen, Hollis Ashbaugh Skaife and David Veenman
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)

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Return synchronicity, Comovement, Price informativeness, Illiquidity, Zero returns, Corporate transparency, Sell-side analysts, Control variables, Fixed effects, Nonlinearity

Illiquidity and the Measurement of Stock Price Synchronicity

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2019
Joachim Gassen, Hollis Ashbaugh Skaife and David Veenman
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)

Abstract:

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Return Synchronicity, Comovement, Price Informativeness, Illiquidity, Zero Returns, Corporate Transparency, Sell-Side Analysts, Control Variables, Fixed Effects, Nonlinearity

14.

Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading

Journal of Accounting & Economics (JAE), Volume 55, Issue 1, February 2013, Pages 91–110
Number of pages: 50 Posted: 16 Sep 2011 Last Revised: 03 Mar 2013
Hollis Ashbaugh Skaife, David Veenman and Daniel Wangerin
Graduate School of Management, UC-Davis, University of Amsterdam - Amsterdam Business School (ABS) and Wisconsin School of Business
Downloads 920 (44,773)
Citation 36

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Insider trading, SOX 404, Internal control, Tone at the top, Management integrity, Management turnover

15.

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market

Downloads 752 (59,008)
Citation 6

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market

Number of pages: 39 Posted: 28 Sep 2006 Last Revised: 29 Apr 2009
Hollis Ashbaugh Skaife and Joachim Gassen
Graduate School of Management, UC-Davis and Humboldt University of Berlin - School of Business and Economics
Downloads 752 (58,154)
Citation 6

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Audit reforms, Audit opinions, Audit market concentration, Auditor liability

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market

Contemporary Accounting Research, Vol. 26, No. 3, 2009
Posted: 29 Apr 2009
Joachim Gassen and Hollis Ashbaugh Skaife
Humboldt University of Berlin - School of Business and Economics and Graduate School of Management, UC-Davis

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Audit reforms, Audit opinions, Audit quality, Auditor liability

16.

Corporate Lobbying and CEO Pay

Number of pages: 46 Posted: 16 Oct 2013 Last Revised: 19 Nov 2013
Hollis Ashbaugh Skaife, David Veenman and Timothy Werner
Graduate School of Management, UC-Davis, University of Amsterdam - Amsterdam Business School (ABS) and University of Texas at Austin - Red McCombs School of Business
Downloads 629 (74,173)
Citation 6

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Lobbying, CEO Compensation, Agency Costs, Corporate Governance

17.

Target Financial Reporting Quality and M&A Deals That Go Bust

Downloads 627 (74,473)
Citation 16

Target Financial Reporting Quality and M&A Deals That Go Bust

Number of pages: 55 Posted: 26 Apr 2011 Last Revised: 24 Apr 2012
Hollis Ashbaugh Skaife and Daniel Wangerin
Graduate School of Management, UC-Davis and Wisconsin School of Business
Downloads 627 (73,519)
Citation 16

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Mergers and acquisitions, Financial reporting quality, Due diligence, Restatements

Target Financial Reporting Quality and M&A Deals that Go Bust

Contemporary Accounting Research, Forthcoming
Posted: 26 Apr 2012
Hollis Ashbaugh Skaife and Daniel Wangerin
Graduate School of Management, UC-Davis and Wisconsin School of Business

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Mergers and acquisitions, Financial reporting quality, Due diligence, Restatements

18.

The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany

Journal of International Accounting Research, Forthcoming
Number of pages: 56 Posted: 05 Jan 2012
Qing Liao, Thorsten Sellhorn and Hollis Ashbaugh Skaife
University of Wisconsin - Madison, Ludwig-Maximilians-Universitaet (LMU) Munich and Graduate School of Management, UC-Davis
Downloads 586 (80,947)
Citation 6

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international financial reporting, IFRS, comparability, valuation usefulness

19.

Challenges and Opportunities in Cross-Country Accounting Research

Number of pages: 31 Posted: 30 May 2012
Elizabeth A. Gordon, Adam J. Greiner, Mark J. Kohlbeck, Steve Lin and Hollis Ashbaugh Skaife
Temple University - Department of Accounting, University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting, University of Memphis and Graduate School of Management, UC-Davis
Downloads 471 (105,974)
Citation 1

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Financial Accounting Research, Cross-country, International

20.

The Implications of Ineffective Internal Control and SOX 404 Reporting for Financial Analysts

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 20 Apr 2013 Last Revised: 14 May 2013
Sarah B. Clinton, Arianna S. Pinello and Hollis Ashbaugh Skaife
University of Tennessee, Knoxville - College of Business Administration, Florida Gulf Coast University and Graduate School of Management, UC-Davis
Downloads 393 (130,879)

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analysts, earnings forecasts, analyst following, internal control, SOX 404

21.

Government Contracting and the Continuation as a Going Concern

Number of pages: 47 Posted: 02 Feb 2014 Last Revised: 20 Mar 2015
Qing Burke, Amanda Convery and Hollis Ashbaugh Skaife
Miami University of Ohio, University of Delaware - Accounting & MIS and Graduate School of Management, UC-Davis
Downloads 275 (191,732)

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Going concern; Audit opinion; Delisting; Bankruptcy; Government contracting

22.

Outcome Assessment of a Writing-Skill Improvement Initiative: Results and Methodological Implications

Issues in Accounting Education, Vol. 17, No. 2, pp. 123-148, May 2002
Number of pages: 26 Posted: 04 Oct 2006
Hollis Ashbaugh Skaife, Karla M. Zehms and Terry Warfield
Graduate School of Management, UC-Davis, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Wisconsin School of Business
Downloads 180 (285,946)
Citation 1

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23.

Limits of Tax Regulation: Evidence from Strategic R&D Classification and the R&D Tax Credit

Journal of Accounting and Public Policy, Forthcoming
Posted: 27 Dec 2018
Stacie Kelley Laplante, Hollis Ashbaugh Skaife, Laura Swenson and Daniel Wangerin
University of Wisconsin - Madison, Graduate School of Management, UC-Davis, University of Wisconsin - Milwaukee and Wisconsin School of Business

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R&D Tax Credit, R&D, Tax Planning, Tax Avoidance, Tax Strategy

24.

Do Nonaudit Services Compromise Auditor Independence? Further Evidence

Posted: 31 Mar 2003
Hollis Ashbaugh Skaife, Ryan LaFond and Brian W. Mayhew
Graduate School of Management, UC-Davis, Algert Global, LLC and University of Wisconsin - Madison - Department of Accounting and Information Systems

Abstract:

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independence, audit fees, discretionary accruals, biased financial reporting

25.

An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. Gaap Earnings and Book Values

Posted: 27 Jun 2001
Hollis Ashbaugh Skaife and Per Olsson
Graduate School of Management, UC-Davis and Duke University

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International Accounting Standards, Valuation, Cross-Listed Firms

26.

Developing Students' Technical Knowledge and Professional Skills: A Sequence of Short Cases in Intermediate Financial Accounting

Posted: 28 Jun 2000
Hollis Ashbaugh Skaife and Karla M. Zehms
Graduate School of Management, UC-Davis and University of Wisconsin - Madison - Department of Accounting and Information Systems

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