Russell Barber

University of Colorado Denver

United States

SCHOLARLY PAPERS

8

DOWNLOADS

404

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (8)

Client Consequences of Auditor Independence Violations: Evidence from SEC Sanctions against PwC

Number of pages: 52 Posted: 02 Dec 2020 Last Revised: 27 Nov 2023
Russell Barber, Carol Callaway Dee and Katherine Gunny
University of Colorado Denver, University of Colorado Denver and University of Colorado at Denver
Downloads 187 (304,416)

Abstract:

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PCAOB, auditor independence, audit quality, non-audit service

Client Consequences of Auditor Independence Violations: Evidence from Sec Sanctions Against Pwc

Number of pages: 52 Posted: 26 Jan 2024
Russell Barber, Carol Callaway Dee and Katherine Gunny
University of Colorado Denver, University of Colorado Denver and University of Colorado at Denver
Downloads 48 (770,731)

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PCAOB, auditor independence, non-audit fees

2.

A Fresh Look or Resource Constraints? Examining Changes to Component Auditor Use Following Audit Partner Rotation

Number of pages: 47 Posted: 31 May 2023 Last Revised: 23 May 2024
Russell Barber, Jenna Burke and Katherine Gunny
University of Colorado Denver, University of Colorado at Denver and University of Colorado at Denver
Downloads 92 (526,133)

Abstract:

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Audit Partner Rotation; Component Auditor; Audit Quality; Audit Fees

3.

Are Audit Disclosures Informative about Future Foreign Earnings?

Number of pages: 43 Posted: 21 Nov 2023 Last Revised: 18 Apr 2024
Russell Barber, Jenna Burke and Katherine Gunny
University of Colorado Denver, University of Colorado at Denver and University of Colorado at Denver
Downloads 77 (585,941)

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Foreign Earnings; Earnings Persistence; Component Auditor; Form AP

4.

When Production Backlog and Contemporaneous Accounting Measures are more Informative in Predicting Future Firm Performance

Fox School of Business Research Paper Forthcoming
Posted: 19 Aug 2021
Rajiv D. Banker, Russell Barber, Dana Hollie and Han-Up Park
Temple University - Department of Accounting, University of Colorado Denver, Louisiana State University, Baton Rouge - Department of Accounting and University of Saskatchewan - Edwards School of Business

Abstract:

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5.

The consequences of linking IRS tax disclosures to financial statements on analysts’ effective tax rate and earnings forecasts

Posted: 12 Jul 2021
Dana Hollie, Russell Barber and Norman Massel
Louisiana State University, Baton Rouge - Department of Accounting, University of Colorado Denver and Loyola University of Chicago

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uncertain tax positions, disclosure quality, effective tax rates, analysts’ earnings forecasts, unrecognized tax benefits

6.

Do Advance Payments Matter? The Relation Between Deferred Revenue and the Cost of Debt

Posted: 17 Aug 2020
Russell Barber, Dana Hollie and Shaokun Carol Yu
University of Colorado Denver, Louisiana State University, Baton Rouge - Department of Accounting and Northern Illinois University - Department of Accountancy

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7.

The Effects of Accounting Complexity and the Choice of Accounting Methods on Financial Reporting Quality: Evidence From the Oil and Gas Industry

Barber. R. and D. Hollie. 2019. The effects of accounting complexity and the choice of accounting methods on financial reporting quality: Evidence from the oil and gas industry. Journal of forensic & Investigative Accounting, Forthcoming
Posted: 31 Oct 2019 Last Revised: 28 Jul 2020
Russell Barber and Dana Hollie
University of Colorado Denver and Louisiana State University, Baton Rouge - Department of Accounting

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financial reporting quality; successful efforts; full cost; accounting choice; restatements; accounting complexity

8.

Do Investors Use Audit Partner Identification? Evidence From the KPMG ‘Steal the Exam’ Scandal

Abbott, L. J., W. L. Buslepp, R. Barber, and P. Sapkota. Do investors find audit partner identification useful? Evidence from the KPMG ‘steal the exam’ scandal Auditing: A Journal of Practice & Theory Forthcoming
Posted: 01 Oct 2019 Last Revised: 29 Aug 2022
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Colorado Denver, Louisiana State University, Baton Rouge - Department of Accounting and University of North Texas

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Form AP; KPMG; PCAOB