Nicholas Hallman

University of Texas at Austin

Assistant professor

2317 Speedway

Austin, TX 78712

United States

  • University of Texas at Austin

SCHOLARLY PAPERS

11

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4,403

SSRN CITATIONS
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Top 16,908

in Total Papers Citations

33

CROSSREF CITATIONS

31

Scholarly Papers (11)

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1.

Awareness of SEC Enforcement and Auditor Reporting Decisions

Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 23 Jul 2016 Last Revised: 02 Aug 2017
Mark L. DeFond, Jere R. Francis and Nicholas Hallman
University of Southern California - Leventhal School of Accounting, Maastricht University and University of Texas at Austin
Downloads 1,324 (20,770)
Citation 17

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2.

The Importance of Information Asymmetry to Auditor Choice, Audit Fees, and Going Concern Opinions: Evidence from Exploiting Exogenous Shifts in Analyst Coverage

Number of pages: 55 Posted: 13 May 2017 Last Revised: 14 May 2017
Joshua L. Gunn, Nicholas Hallman, Chan Li and Jeffrey Pittman
University of Pittsburgh - Katz Graduate School of Business, University of Texas at Austin, University of Kansas and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 779 (44,197)
Citation 3

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Information Asymmetry, Demand for Auditing, Audit Fees, Going Concern Opinions

3.

Does distance matter? An investigation of partners who audit distant clients and the effects on audit quality

Downloads 764 ( 45,349)
Citation 9

Does distance matter? An investigation of partners who audit distant clients and the effects on audit quality

Number of pages: 62 Posted: 27 Sep 2017 Last Revised: 26 Sep 2021
Jere R. Francis, Nargess Golshan and Nicholas Hallman
Maastricht University, University of Kentucky and University of Texas at Austin
Downloads 764 (44,734)
Citation 9

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Audit Partners, Geographic Proximity, Audit Quality

Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality

Contemporary Accounting Research, Forthcoming
Posted: 18 Nov 2021
Jere R. Francis, Nargess Golshan and Nicholas Hallman
Maastricht University, University of Kentucky and University of Texas at Austin

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audit partners, geographic proximity, partner matching, audit quality

4.

Audit Implications of Non-GAAP Reporting

Number of pages: 59 Posted: 16 Aug 2017 Last Revised: 24 Mar 2022
Nicholas Hallman, Jaime J. Schmidt and Anne Thompson
University of Texas at Austin, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 440 (90,946)
Citation 9

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non-GAAP earnings, auditor materiality, audit quality, auditor retention/turnover

5.

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Downloads 331 (125,506)

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Number of pages: 57 Posted: 11 Oct 2017 Last Revised: 06 May 2021
Matthew Baugh, Nicholas Hallman and Steven J. Kachelmeier
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin and University of Texas at Austin
Downloads 331 (124,785)

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Audit committees, expertise, attractiveness, dual-processing theory, elaboration likelihood model, auditor selection, audit fees

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Contemporary Accounting Research, Forthcoming
Posted: 06 Oct 2021
Matthew Baugh, Nicholas Hallman and Steven J. Kachelmeier
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin and University of Texas at Austin

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audit committees, expertise, attractiveness, dual-processing theory, elaboration likelihood model, auditor selection

6.

How do auditors respond to competition? Evidence from the bidding process

Journal of Accounting & Economics (JAE), Vol. 73, No. 1, 2022
Number of pages: 70 Posted: 23 Feb 2018 Last Revised: 28 Dec 2021
Nicholas Hallman, Antonis Kartapanis and Jaime J. Schmidt
University of Texas at Austin, Texas A&M University - Mays Business School and University of Texas at Austin
Downloads 300 (139,183)
Citation 1

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auditor competition, audit market concentration, audit quality, audit fees

7.

The Geographic Decentralization of Audit Firms and Audit Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 29 May 2019
Matthew Beck, Joshua L. Gunn and Nicholas Hallman
Michigan State University, University of Pittsburgh - Katz Graduate School of Business and University of Texas at Austin
Downloads 166 (242,780)
Citation 15

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audit quality, organizational structure, geographic distance, earnings quality, audit office size

8.

Do Auditors Overemphasize Contextual Benchmarks? Archival Evidence on Contrast Effects in Auditors’ Assessment of Client Risk

Number of pages: 49 Posted: 20 Mar 2017 Last Revised: 01 Aug 2017
Nicholas Hallman
University of Texas at Austin
Downloads 135 (286,772)
Citation 2

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Behavioral decision making; audit client risk; contrast effects

9.

Analyst Coverage and Syndicated Lending

Number of pages: 56 Posted: 01 Sep 2021 Last Revised: 10 Jan 2022
Nicholas Hallman, John S. Howe and Wei Wang
University of Texas at Austin, University of Missouri at Columbia - Department of Finance and Temple University - Department of Accounting
Downloads 103 (347,634)

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Sell-side Analysts; Syndicated lending; Intra-syndicate information asymmetry; Exogenous shock

10.

Are audit fees discounted by successor auditors?

Number of pages: 42 Posted: 27 Apr 2022
Nicholas Hallman, Minjae Kim and Jaime J. Schmidt
University of Texas at Austin, The University of Texas at Austin and University of Texas at Austin
Downloads 61 (469,218)

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audit fee discounting, low-balling, audit quality

11.

State Pension Liabilities and Credit Assessments

Nicholas Hallman and Inder K. Khurana (2015) State Pension Liabilities and Credit Assessments. Accounting Horizons: December 2015, Vol. 29, No. 4, pp. 943-967.
Posted: 10 Jul 2015 Last Revised: 17 Mar 2017
Nicholas Hallman and Inder K. Khurana
University of Texas at Austin and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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State pensions, GASB 27, Governmental accounting