Author Page for Nicholas Hallman

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 1,291 (17,382)

Citation 16

Abstract:

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 690 (42,592)

Citation 2

Abstract:

3.

Does Audit Partner Location Matter?

Number of pages: 70 Posted: 27 Sep 2017 Last Revised: 24 Nov 2020

Jere R. Francis, Nargess Golshan and Nicholas Hallman

Maastricht University, University of Kentucky and University of Texas at Austin

Downloads 531 (59,743)

Citation 6

Abstract:

4.

Does Non-GAAP Reporting Result in Less Conservative Auditor Materiality Judgments? Evidence from the U.K.

Number of pages: 54 Posted: 16 Aug 2017 Last Revised: 28 Mar 2018

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 277 (126,698)

Citation 7

Abstract:

5.

A Matter of Appearances: Does Financial Expertise Help Audit Committees Look Beyond the Superficial When Selecting and Compensating Auditors?

Number of pages: 55 Posted: 11 Oct 2017 Last Revised: 31 Jan 2019

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 232 (151,365)

Abstract:

6.

Measuring Competitive Bidding in the Audit Market and Its Relation to Market Concentration, Audit Quality, and Audit Fees: Evidence from Auditor Views of Company SEC Filings

Number of pages: 63 Posted: 23 Feb 2018 Last Revised: 07 Feb 2020

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 182 (189,715)

Citation 1

Abstract:

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 120 (266,100)

Citation 11

Abstract:

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 119 (267,779)

Citation 2

Abstract:

9.

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

Nicholas Hallman

University of Texas at Austin

Assistant professor

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Scholarly Papers (9)

Awareness of SEC Enforcement and Auditor Reporting Decisions

Abstract:

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

Abstract:

Does Audit Partner Location Matter?

Abstract:

Does Non-GAAP Reporting Result in Less Conservative Auditor Materiality Judgments? Evidence from the U.K.

Abstract:

A Matter of Appearances: Does Financial Expertise Help Audit Committees Look Beyond the Superficial When Selecting and Compensating Auditors?

Abstract:

Measuring Competitive Bidding in the Audit Market and Its Relation to Market Concentration, Audit Quality, and Audit Fees: Evidence from Auditor Views of Company SEC Filings

Abstract:

The Geographic Decentralization of Audit Firms and Audit Quality

Abstract:

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

Abstract:

State Pension Liabilities and Credit Assessments

Abstract: