Gary F. Peters

University of Arkansas at Fayetteville

Professor

Sam M. Walton College of Business

Department of Accounting

Fayetteville, AR 72701

  • University of Arkansas at Fayetteville

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 5,308

SSRN RANKINGS

Top 5,308

in Total Papers Downloads

13,613

SSRN CITATIONS
Rank 5,611

SSRN RANKINGS

Top 5,611

in Total Papers Citations

232

CROSSREF CITATIONS

63

Scholarly Papers (19)

Actions:
Email selected abstracts
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 Abbott, Susan Parker and Gary F. Peters
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University and University of Arkansas at Fayetteville
Downloads 4,148 (4,342)
Citation 86

Abstract:

Loading...

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
Lawrence Abbott, Susan Parker, Gary F. Peters and Kannan Raghunandan
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 2,350 (10,886)
Citation 32

Abstract:

Loading...

Audit committees; Audit fees; Non-audit fees

3.

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

Downloads 1,547 (20,965)
Citation 20

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

Number of pages: 53 Posted: 13 Oct 2015
Lawrence Abbott, Brian Daugherty, Susan Parker and Gary F. Peters
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville
Downloads 1,547 (20,601)
Citation 20

Abstract:

Loading...

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 Abbott, Brian Daugherty, Susan Parker and Gary F. Peters
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Wisconsin - Milwaukee, Santa Clara University and University of Arkansas at Fayetteville

Abstract:

Loading...

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

4.

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 M. Romi
University of Arkansas at Fayetteville and Texas Tech University - Area of Accounting
Downloads 1,161 (32,085)
Citation 25

Abstract:

Loading...

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

5.

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

Number of pages: 20 Posted: 16 Apr 2001
Lawrence Abbott, Susan Parker, Gary F. Peters and Dasaratha V. Rama
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)
Downloads 1,133 (33,221)
Citation 8

Abstract:

Loading...

Audit fees; Non-audit fees; Disclosure

6.

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
Adi Masli, Gary F. Peters, Vernon J. Richardson and Juan Manuel Sanchez
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 982 (40,696)
Citation 9

Abstract:

Loading...

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

7.

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
Lawrence Abbott, Susan Parker, Gary F. Peters and Kannan Raghunandan
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU) - School of Accounting
Downloads 877 (47,575)
Citation 9

Abstract:

Loading...

8.

The Impact of Benefit Plan Audits on the Financial Statement Audit

Number of pages: 54 Posted: 18 Jul 2018 Last Revised: 20 Jan 2022
Jaclyn Prentice, Kenneth L. Bills and Gary F. Peters
University of Central Oklahoma, Michigan State University - Department of Accounting & Information Systems and University of Arkansas at Fayetteville
Downloads 392 (130,628)
Citation 1

Abstract:

Loading...

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

9.

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 M. Romi
University of Arkansas at Fayetteville and Texas Tech University - Area of Accounting
Downloads 352 (147,186)
Citation 15

Abstract:

Loading...

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

10.

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
Carlos Alberto Dorantes, Chan Li, Gary F. Peters and Vernon J. Richardson
ITESM Campus Querétaro, University of Kansas, University of Arkansas at Fayetteville and University of Arkansas at Fayetteville
Downloads 317 (164,594)
Citation 23

Abstract:

Loading...

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

11.

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 M. Romi
University of Arkansas at Fayetteville and Texas Tech University - Area of Accounting
Downloads 207 (251,060)
Citation 7

Abstract:

Loading...

environmental disclosure, environmental sanctions, mandatory disclosure, voluntary disclosure

12.

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 M. Romi and Juan Manuel Sanchez
University of Arkansas at Fayetteville, Texas Tech University - Area of Accounting and University of Texas at San Antonio
Downloads 147 (337,690)
Citation 2

Abstract:

Loading...

Chief Sustainability Officer; CSO; sustainability performance; CSO expertise

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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 Abbott, Susan Parker and Gary F. Peters
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University and University of Arkansas at Fayetteville

Abstract:

Loading...

17.

Internal Audit Assistance and External Audit Timeliness

Auditing: A Journal of Practice & Theory, Vol. 31, No. 4, 2012
Posted: 09 Jan 2013
Lawrence Abbott, Susan Parker and Gary F. Peters
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University and University of Arkansas at Fayetteville

Abstract:

Loading...

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
Chan Li, Gary F. Peters, Vernon J. Richardson and Marcia Watson
University of Kansas, University of Arkansas at Fayetteville, University of Arkansas at Fayetteville and affiliation not provided to SSRN

Abstract:

Loading...

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

19.

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

Downloads 0 (1,055,237)

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 Abbott, Susan Parker, Gary F. Peters and Dasaratha V. Rama
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)

Abstract:

Loading...

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 Abbott, Susan Parker, Gary F. Peters and Dasaratha V. Rama
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Santa Clara University, University of Arkansas at Fayetteville and Florida International University (FIU)

Abstract:

Loading...

Internal Audit, Outsourcing, Audit Committees, Audit Quality

Other Papers (1)

Total Downloads: 295
Actions:
Email selected abstracts
1.

Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

,
Number of pages: 40 Posted: 17 Jan 2005
Gary F. Peters, Susan Parker and Lawrence Abbott
University of Arkansas at Fayetteville, Santa Clara University and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business
Downloads 295

Abstract:

Loading...

discretionary accruals, conservative reporting, audit fees