Ryan Sommerfeldt

Washington State University

Assistant Professor

Todd Hall 242

Pullman, WA 99164-4729

United States

SCHOLARLY PAPERS

4

DOWNLOADS

638

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (4)

Auditing Non-GAAP Measures: Signaling More Than Intended

Number of pages: 50 Posted: 27 Jun 2019 Last Revised: 20 May 2021
Spencer B. Anderson, Jessen L. Hobson and Ryan Sommerfeldt
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and Washington State University
Downloads 408 (91,849)

Abstract:

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Non-GAAP, Audit, Attribute substitution

Auditing Non-GAAP Measures: Signaling More Than Intended

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2021
Spencer B. Anderson, Jessen L. Hobson and Ryan Sommerfeldt
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and Washington State University

Abstract:

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non-GAAP measures, audit; expectation gap, attribute substitution, street earnings, pro-forma

2.

The Effect of Audit Culture on Auditor Honesty and Skepticism

Number of pages: 44 Posted: 04 Jan 2019 Last Revised: 05 Apr 2019
Ryan Sommerfeldt, Aaron F. Zimbelman and Mark F. Zimbelman
Washington State University, University of South Carolina and Brigham Young University
Downloads 183 (210,096)

Abstract:

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Audit culture; Ethics; Integrity; Honesty; Skepticism

3.

Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Cooperation

Number of pages: 46 Posted: 07 May 2021 Last Revised: 19 May 2021
Ryan Sommerfeldt
Washington State University
Downloads 47 (503,438)

Abstract:

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Whistleblowing, Rewards, Identity Protection, Management Controls, Cooperation

4.

Cheating for the Cause: The Effects of Performance-Based Pay on Socially-Oriented Misreporting

The Accounting Review, https://doi.org/10.2308/TAR-2019-0357 Forthcoming
Posted: 06 Aug 2018 Last Revised: 29 Jun 2021
Jessen L. Hobson, Ryan Sommerfeldt and Laura W. Wang
University of Illinois at Urbana-Champaign, Washington State University and University of Illinois at Urbana-Champaign

Abstract:

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Social-mission organizations; Not-for-profit organizations; Performance-based pay; Misreporting; Socially-oriented misreporting; Framed Field Experiment