Lawrence J. Abbott

University of Memphis

Assistant Professor

Department of Accounting

Memphis, TN 38152

United States

SCHOLARLY PAPERS

11

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9,597

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Top 8,065

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57

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Scholarly Papers (11)

1.

Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations

Number of pages: 50 Posted: 24 Sep 2002
Lawrence J. Abbott, Susan Parker and Gary F. Peters
University of Memphis, Santa Clara University and University of Arkansas at Fayetteville
Downloads 3,550 (2,652)

Abstract:

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Blue Ribbon Committee, Audit Committee, corporate governance, fraud, financial restatements

2.

The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees

Number of pages: 23 Posted: 17 Jul 2001
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 2,234 (5,827)

Abstract:

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Audit committees; Audit fees; Non-audit fees

3.

Audit, Non-Audit and Information Technology Fees: Some Empirical Evidence

Number of pages: 20 Posted: 16 Apr 2001
Lawrence J. Abbott, Susan Parker, Gary F. Peters and Dasaratha V. Rama
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)
Downloads 1,096 (18,464)

Abstract:

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Audit fees; Non-audit fees; Disclosure

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

Number of pages: 53 Posted: 13 Oct 2015
Lawrence J. Abbott, Brian Daugherty, Susan Parker and Gary F. Peters
University of Memphis, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville
Downloads 1,051 (19,261)

Abstract:

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Internal Audit, Financial Reporting Quality, Auditor Independence, Auditor Competence

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

Journal of Accounting Research, Vol. 54, No. 1, 2016
Posted: 19 Jun 2016
Lawrence J. Abbott, Brian Daugherty, Susan Parker and Gary F. Peters
University of Memphis, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville

Abstract:

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internal audit; financial reporting quality; auditor independence; auditor competence

5.

An Investigation of the Impact of Audit Committee Characteristics on the Relative Magnitude of Non-Audit Service Purchases

Number of pages: 33 Posted: 25 Sep 2001
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 845 (27,016)

Abstract:

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6.

When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 55 Posted: 15 Sep 2008 Last Revised: 23 Oct 2014
Lawrence J. Abbott, Katherine Gunny and Tracey Chunqi Zhang
University of Memphis, University of Colorado at Denver and Singapore Management University - School of Accountancy
Downloads 741 (32,370)

Abstract:

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PCAOB, agency costs, audit quality

7.

The Association between PCAOB Inspection Reports and SEO Discounting

Number of pages: 50 Posted: 17 Oct 2017 Last Revised: 11 Apr 2019
Lawrence J. Abbott, William L. Buslepp, James Moon and Laura Swenson
University of Memphis, Louisiana State University, Baton Rouge - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee
Downloads 80 (299,541)

Abstract:

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PCAOB, SEO, Discounting, Audit Quality

8.

The Audit Market Effects of Disputing a GAAP-Deficient PCAOB Inspection Report

Forthcoming in Advances in Accounting
Posted: 06 Sep 2014 Last Revised: 17 Apr 2018
Lawrence J. Abbott, William L. Buslepp and Matthew Notbohm
University of Memphis, Louisiana State University, Baton Rouge - Department of Accounting and University of North Dakota

Abstract:

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PCAOB, auditor responses, GAAP-deficient auditors, audit quality, auditor dismissal.

9.

Audit Fee Reductions from Internal Audit-Provided Assistance: The Incremental Impact of Internal Audit Characteristics

Contemporary Accounting Research, Vol. 29, No. 1, 2012
Posted: 09 Jan 2013
Lawrence J. Abbott, Susan Parker and Gary F. Peters
University of Memphis, Santa Clara University and University of Arkansas at Fayetteville

Abstract:

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10.

Internal Audit Assistance and External Audit Timeliness

Auditing: A Journal of Practice & Theory, Vol. 31, No. 4, 2012
Posted: 09 Jan 2013
Lawrence J. Abbott, Susan Parker and Gary F. Peters
University of Memphis, Santa Clara University and University of Arkansas at Fayetteville

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Internal Audit Assistance, Audit Delay, Audit Efficiency, Internal Audit Quality, Internal Control Reliance

Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

Accounting Review, Vol. 82, No. 4, 2007
Posted: 26 Jul 2005 Last Revised: 13 Oct 2015
Lawrence J. Abbott, Susan Parker, Gary F. Peters and Dasaratha V. Rama
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)

Abstract:

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Audit committees, internal audit outsourcing, non-audit services

Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

Accounting Review, Vol. 82, 2007
Posted: 20 Feb 2007
Lawrence J. Abbott, Susan Parker, Gary F. Peters and Dasaratha V. Rama
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)

Abstract:

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Internal Audit, Outsourcing, Audit Committees, Audit Quality

Other Papers (1)

Total Downloads: 157    Citations: 7
1.

Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

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Number of pages: 40 Posted: 17 Jan 2005
Gary F. Peters, Susan Parker and Lawrence J. Abbott
University of Arkansas at Fayetteville, Santa Clara University and University of Memphis
Downloads 157

Abstract:

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discretionary accruals, conservative reporting, audit fees