Nicholas Hallman

University of Texas at Austin

Assistant professor

2317 Speedway

Austin, TX 78712

United States

  • University of Texas at Austin

SCHOLARLY PAPERS

9

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Top 17,064

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2,755

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Scholarly Papers (9)

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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, University of Missouri at Columbia and University of Texas at Austin
Downloads 1,249 (15,086)

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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 Pittsburgh - Katz Graduate School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 569 (45,913)

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

3.

Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?

Number of pages: 49 Posted: 27 Sep 2017
Jere R. Francis, Nargess Golshan and Nicholas Hallman
University of Missouri at Columbia, University of Missouri and University of Texas at Austin
Downloads 379 (75,704)

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Audit Partners, Geographic Proximity, Audit Quality

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 186 (158,775)

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non-GAAP earnings, auditor materiality, audit quality

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 - Department of Accounting
Downloads 181 (162,704)

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Audit committees, financial experts, attractiveness, attribute substitution, auditor selection, audit fees

6.

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 95 (268,319)

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Behavioral decision making; audit client risk; contrast effects

7.

The Existence and Effect of Competition in the Audit Market: Evidence from the Bidding Process

Number of pages: 46 Posted: 23 Feb 2018 Last Revised: 24 Jan 2019
Nicholas Hallman, Antonis Kartapanis and Jaime J. Schmidt
University of Texas at Austin, The University of Texas at Austin and University of Texas at Austin
Downloads 86 (285,723)

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

8.

The Geographic Decentralization of Audit Firms and Audit Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63
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 10

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

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

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State pensions, GASB 27, Governmental accounting