Gary F. Peters

University of Arkansas at Fayetteville

Professor

Sam M. Walton College of Business

Department of Accounting

Fayetteville, AR 72701

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 3,316

SSRN RANKINGS

Top 3,316

in Total Papers Downloads

11,162

CITATIONS
Rank 7,119

SSRN RANKINGS

Top 7,119

in Total Papers Citations

113

Scholarly Papers (19)

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 3,572 (2,665)
Citation 30

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 2,236 (5,920)
Citation 5

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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
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)
Downloads 1,097 (18,745)
Citation 4

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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
University of Memphis, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville
Downloads 1,065 (19,204)
Citation 4

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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
University of Memphis, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville

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

5.

Examining the Potential Benefits of Internal Control Monitoring Technology

The Accounting Review, Vol. 85, No. 3
Number of pages: 44 Posted: 15 Aug 2009 Last Revised: 26 Jul 2014
University of Arkansas - Sam M. Walton College of Business, University of Arkansas at Fayetteville, University of Arkansas at Fayetteville and University of Texas at San Antonio
Downloads 858 (26,822)

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Internal Control Monitoring, Material Weakness, Audit Fees, Audit Delays

6.

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 847 (27,319)
Citation 3

Abstract:

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7.

The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports

Number of pages: 53 Posted: 09 Jan 2013 Last Revised: 13 Jun 2016
Gary F. Peters and Andrea Romi
University of Arkansas at Fayetteville and Texas Tech University - Area of Accounting
Downloads 726 (33,765)
Citation 2

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sustainability assurance, corporate governance, assurance providers, Chief Sustainability Officers, environmental committees

8.

Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting

Number of pages: 56 Posted: 17 Oct 2012 Last Revised: 09 Jan 2013
Gary F. Peters and Andrea Romi
University of Arkansas at Fayetteville and Texas Tech University - Area of Accounting
Downloads 307 (97,754)
Citation 2

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Corporate Governance, Greenhouse Gas Disclosures, Corporate Sustainability Officer, Environmental Committees

9.

The Effect of Enterprise Systems Implementations on the Firm Information Environment

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 26 Dec 2009 Last Revised: 26 Jul 2014
ITESM Campus Querétaro, University of Kansas, University of Arkansas at Fayetteville and University of Arkansas at Fayetteville
Downloads 251 (121,044)
Citation 1

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Enterprise Systems, Internal Controls, Information Quality, Management Forecast, Earnings Quality

10.

Discretionary Compliance with Mandatory Environmental Disclosures: Evidence from SEC Filings

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 45 Posted: 10 Dec 2012
Gary F. Peters and Andrea Romi
University of Arkansas at Fayetteville and Texas Tech University - Area of Accounting
Downloads 147 (197,668)
Citation 3

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environmental disclosure, environmental sanctions, mandatory disclosure, voluntary disclosure

11.

The Influence of Corporate Sustainability Officers on Performance

Journal of Business Ethics, Forthcoming
Number of pages: 56 Posted: 22 Feb 2018
Gary F. Peters, Andrea Romi and Juan Manuel Sanchez
University of Arkansas at Fayetteville, Texas Tech University - Area of Accounting and University of Texas at San Antonio
Downloads 56 (367,054)

Abstract:

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Chief Sustainability Officer; CSO; sustainability performance; CSO expertise

12.

The Impact of Benefit Plan Audits on the Financial Statement Audit

Posted: 18 Jul 2018 Last Revised: 29 Jul 2019
Jaclyn Prentice, Kenneth L. Bills and Gary F. Peters
Oklahoma State University, Michigan State University - Department of Accounting & Information Systems and University of Arkansas at Fayetteville

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auditor choice; audit quality; audit-related services; benefit plan audits; switching costs

13.

The Effect of Workload Compression on Audit Quality

Auditing: A Journal of Practice & Theory, Vol. 31, No. 4, 2012
Posted: 27 Jan 2017
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville

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Audit Quality, Workload Compression, Busy Season, Abnormal Accruals, Earnings Benchmarks

14.

Auditor Workload Compression and Busy Season Auditor Switching

Accounting Horizons, Vol. 25, No. 2, 2011
Posted: 27 Jan 2017
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville

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Auditor Switching, Busy Season, December Year-End, Workload Compression

15.

Internal Control Reporting Differences among Public and Governmental Auditors: The Case of City and County Circular A-133 Audits

Journal of Accounting and Public Policy, Vol. 29, No. 5, 2010
Posted: 27 Jan 2017
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville

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Circular A-133, Governmental Auditors, Internal Controls

16.

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

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17.

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

18.

The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Control Reports

MIS Quarterly, Forthcoming
Posted: 05 Apr 2011
University of Kansas, University of Arkansas at Fayetteville, University of Arkansas at Fayetteville and affiliation not provided to SSRN

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Sarbanes-Oxley, Internal Controls, Information Quality, Management Forecast

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
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)

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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
University of Memphis, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)

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Internal Audit, Outsourcing, Audit Committees, Audit Quality

Other Papers (1)

Total Downloads: 164
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 164

Abstract:

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discretionary accruals, conservative reporting, audit fees