Mark J. Kohlbeck

Florida Atlantic University - School of Accounting

777 Glades Avenue

KH 119

Boca Raton, FL 33431-0991

United States

  • Florida Atlantic University - School of Accounting

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SCHOLARLY PAPERS

42

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Scholarly Papers (42)

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1.

Auditing Intangible Assets and Evaluating Fair Market Value - The Case of Reacquired Franchise Rights

Issues in Accounting Education, Vol. 24, No. 1, 2009
Number of pages: 18 Posted: 11 Nov 2007 Last Revised: 20 Jan 2011
Mark J. Kohlbeck, Jeffrey R. Cohen and Lori Holder-Webb
Florida Atlantic University - School of Accounting, Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Downloads 4,193 (4,142)

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auditing, fair market value, intangible assets, AS 5, teaching

2.

Goodwill Valuation Effects of the Initial Adoption of SFAS 142

Timeliness of impairment recognition: Evidence from the initial adoption of SFAS 142 C Chen, M Kohlbeck, T Warfield - Advances in Accounting, 2008
Number of pages: 34 Posted: 22 Apr 2004 Last Revised: 02 Apr 2021
Changling Chen, Mark J. Kohlbeck and Terry Warfield
University of Waterloo - School of Accounting and Finance, Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 3,092 (6,854)
Citation 33

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Goodwill, impairment, valuation

3.

Related Party Transactions

Number of pages: 40 Posted: 20 Jan 2005
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,711 (8,392)
Citation 16

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related party, disclosure, governance

4.

Agency Costs, Contracting, and Related Party Transactions

Number of pages: 43 Posted: 20 Sep 2004
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,166 (12,018)
Citation 13

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Related party, disclosure, governance

5.

The Effects of Accounting Standard Setting on Accounting Quality

Number of pages: 40 Posted: 06 Feb 2008
Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 1,931 (14,415)
Citation 3

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Accounting Quality, Accounting Standard Setting, GAAP

6.

The Role of Unrecorded Intangible Assets in Residual Income Valuation: The Case of Banks

UW-Madison AIS Working Paper No. KW2002
Number of pages: 37 Posted: 11 Jan 2002
Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 1,600 (19,299)
Citation 11

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Intangible assets, Residual income model, Abnormal earnings

7.

The Effects of Principles-Based Accounting Standards on Accounting Quality

Number of pages: 42 Posted: 19 May 2005
Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 1,470 (22,021)

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Accounting standards, principles-based, accounting quality

8.

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Downloads 1,216 (29,123)
Citation 14

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

University of Texas at Austin, Department of Accounting Working Paper
Number of pages: 46 Posted: 27 Apr 2001
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting
Downloads 1,216 (28,641)
Citation 14

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SFAS 115, regulatory risk, risk management, economic consequences of financial reporting

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Posted: 01 May 2002
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting

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SFAS 115, regulatory risk, risk management, economic consequences of financial reporting

9.

An Analysis of Recent Events on the Perceived Reliability of Fair Value Measures in the Banking Industry

Number of pages: 43 Posted: 08 Apr 2008
Mark J. Kohlbeck
Florida Atlantic University - School of Accounting
Downloads 976 (39,782)
Citation 1

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Fair value, perceived reliability, SAS 101, SOX, accounting frauds

10.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Patrick E. Hopkins, Christine Botosan, Mark T Bradshaw, Carolyn M. Callahan, Jack T. Ciesielski, David B. Farber, Mark J. Kohlbeck, Leslie D. Hodder, Bob Laux, Thomas L. Stober, Phillip C. Stocken and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
Downloads 920 (43,281)
Citation 3

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

11.

Are Related Party Transactions Red Flags?

Number of pages: 52 Posted: 23 Apr 2014 Last Revised: 18 Mar 2016
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 822 (50,539)
Citation 5

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Related Party Transactions, Audit Risk, Restatements, Audit Fees

12.

The Impact of Market Structure on Audit Price and Quality

Number of pages: 49 Posted: 30 Apr 2013
Kimberly Dunn, Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 735 (58,743)
Citation 11

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Market Structure, Audit Fees, Audit Quality, Auditor Market Share Equality

13.

The Effects of Wal-Mart on the Profitability and Investor Valuation of its Suppliers

Number of pages: 38 Posted: 06 Jun 2006
Marty Gosman and Mark J. Kohlbeck
Quinnipiac University and Florida Atlantic University - School of Accounting
Downloads 606 (75,177)
Citation 1

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Buyer Power, Supplier Power, Major Customer Disclosures, Wal-Mart

14.

Do Auditors Perceive Real Earnings Management as a Business Risk?

Number of pages: 44 Posted: 28 Mar 2013
Adam J. Greiner, Mark J. Kohlbeck and Thomas Joseph Smith
University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting and University of South Florida
Downloads 562 (82,609)
Citation 6

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Audit Fees, Business Risk, Earnings Management

15.

The Impact of Concurrent Conference Calls on the Information Content of Earnings Announcements

Number of pages: 42 Posted: 01 Mar 2002
Mark J. Kohlbeck and Matthew J. Magilke
Florida Atlantic University - School of Accounting and Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 505 (94,338)
Citation 2

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Earnings announcements, Conference calls

16.

The Impact of Big N Public Accounting Firm Consolidation on Auditor Industry Concentration

Number of pages: 36 Posted: 26 Jul 2008
Kimberly Dunn, Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 477 (101,112)
Citation 2

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Auditing, Industry Concentration, Competition

17.

Challenges and Opportunities in Cross-Country Accounting Research

Number of pages: 31 Posted: 30 May 2012
Elizabeth A. Gordon, Adam J. Greiner, Mark J. Kohlbeck, Steve Lin and Hollis Ashbaugh Skaife
Temple University - Department of Accounting, University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting, University of Memphis and Graduate School of Management, UC-Davis
Downloads 462 (104,976)
Citation 1

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Financial Accounting Research, Cross-country, International

18.

Did the SOX Ban on Non-Audit Services Go Far Enough or Too Far? Evidence from Investors’ Perception of Auditor Independence

Number of pages: 40 Posted: 06 Jun 2010
Mark J. Kohlbeck, Veena L Brown and Joe Trainor
Florida Atlantic University - School of Accounting, University of Wisconsin-Milwaukee and Florida Atlantic University
Downloads 384 (130,117)
Citation 2

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Non-Audit Services, Auditor Independence, Knowledge Spillover, SOX

19.

Financial Market Regulation and Opportunities for Accounting Research

Accounting Horizons, Forthcoming
Number of pages: 37 Posted: 18 Jan 2012
Mark J. Kohlbeck, Susan D. Krische, Nancy Mangold and Stephen G. Ryan
Florida Atlantic University - School of Accounting, affiliation not provided to SSRN, affiliation not provided to SSRN and New York University (NYU) - Leonard N. Stern School of Business
Downloads 382 (130,924)

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Financial Markets, Financial Institutions, Regulation

20.

Competition for Andersen's Clients

Downloads 337 (150,166)
Citation 9

Competition for Andersen's Clients

Number of pages: 48 Posted: 09 May 2006 Last Revised: 07 Oct 2008
Mark J. Kohlbeck, Brian W. Mayhew, Pamela R. Murphy and Michael S. Wilkins
Florida Atlantic University - School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Queen's University - Smith School of Business and University of Kansas
Downloads 337 (149,146)
Citation 9

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Andersen, market concentration, competitive strategy, audit

Competition for Andersen's Clients

Contemporary Accounting Research, Vol. 25, No. 4, pp. 1099-1136, Winter 2008
Posted: 28 Feb 2008 Last Revised: 25 Jun 2009
Mark J. Kohlbeck, Brian W. Mayhew, Pamela R. Murphy and Michael S. Wilkins
Florida Atlantic University - School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Queen's University - Smith School of Business and University of Kansas

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Andersen, market concentration, competitive strategy, audit

21.

Impact of Corporate Social Responsibility Activities on Analysts’ Behavior

Bhandari, A., & Kohlbeck, M. (2018). Impact of Corporate Social Responsibility Activities on Analysts’ Behavior. Advances in Quantitative Analysis of Finance and Accounting, (16), 73-116.
Number of pages: 41 Posted: 31 Oct 2015 Last Revised: 26 May 2022
Avishek Bhandari and Mark J. Kohlbeck
University of Wisconsin Whitewater and Florida Atlantic University - School of Accounting
Downloads 322 (157,646)
Citation 1

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Analyst Following, Analyst Forecasts, Corporate Social Responsibility, CSR, Forecast Accuracy, Forecast Dispersion, Forecast Revision Volatility

22.

The Impact of Customer’s Reported Cybersecurity Breaches on Key Supplier’s Relationship-Specific Investments and Relationship Duration

Number of pages: 61 Posted: 20 Mar 2020
Chris He, JiangBo HuangFu, Mark J. Kohlbeck and Lin Wang
Marquette University, Berea College, Florida Atlantic University - School of Accounting and affiliation not provided to SSRN
Downloads 297 (171,661)
Citation 2

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data breach, cybersecurity, relationship-specific investment, research and development, relationship duration, major customers

23.

Do Related Party Transactions Affect Family Firm Valuations?

Number of pages: 57 Posted: 19 Apr 2018 Last Revised: 31 Jul 2023
Mark J. Kohlbeck, Hye Seung (Grace) Lee, Brian W. Mayhew and Jesus M. Salas
Florida Atlantic University - School of Accounting, Fordham University - Gabelli School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and Lehigh University
Downloads 280 (182,476)
Citation 8

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Family Firms, Related Party Transactions, Valuation, Family Firm Valuation Premium

24.

The Demand for Private Company Audits: Evidence from Private Commercial Banks

Number of pages: 44 Posted: 10 Feb 2005
Mark J. Kohlbeck
Florida Atlantic University - School of Accounting
Downloads 269 (190,025)
Citation 3

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Audit, bank, governance, agency cost

25.

Bargain Purchase Gains and the Acquisitions of Failed Banks

Number of pages: 32 Posted: 05 Apr 2011
Kimberly Dunn, Mark J. Kohlbeck and Thomas Joseph Smith
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Downloads 259 (197,334)
Citation 1

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Goodwill, Bargain Purchase Gain, Earnings Management, Value Relevance

26.

The Association of Future Profitability, Operating Cash Flows, and Market Assessments with Offshoring Arrangements of Technology Jobs

Journal of Information Systems, Vol. 23, No. 2, Fall 2009
Number of pages: 35 Posted: 05 Jun 2007 Last Revised: 31 Aug 2014
Kimberly Dunn, Mark J. Kohlbeck and Matthew J. Magilke
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 230 (221,635)

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Offshoring, Technology Sector, Valuation

27.

The Unintended Effect of FAS 123R on Firms’ Stock Repurchase Activity

Number of pages: 44 Posted: 21 Oct 2014
Joanna Golden and Mark J. Kohlbeck
University of Memphis - School of Accountancy and Florida Atlantic University - School of Accounting
Downloads 203 (249,054)

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FAS 123R, Stock Repurchases, Stock Options

28.

Federal Government Contracts and Financial Reporting Quality

Number of pages: 60 Posted: 19 Mar 2021
Chris He and Mark J. Kohlbeck
Marquette University and Florida Atlantic University - School of Accounting
Downloads 193 (260,625)

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public procurement, government contractors, financial reporting quality

29.

The Relationship between Aggressive Real Earnings Management and Current and Future Audit Fees

Auditing: A Journal of Practice & Theory, Vol. 36, No. 1, 2017
Number of pages: 56 Posted: 28 Aug 2018
Adam J. Greiner, Mark J. Kohlbeck and Thomas Joseph Smith
University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting and University of South Florida
Downloads 171 (290,021)
Citation 4

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Audit Fees, Business Risk, Audit Risk, Aggressive Real Earnings Management

30.

Financial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime

Number of pages: 45 Posted: 06 May 2020
Joanna Golden and Mark J. Kohlbeck
University of Memphis - School of Accountancy and Florida Atlantic University - School of Accounting
Downloads 170 (291,445)
Citation 1

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CEO Early-life exposure, natural disasters, violent crime, financial reporting quality

31.

False News Determinants and its Association with Financial Reporting Quality

Number of pages: 59 Posted: 17 Aug 2020
Mark J. Kohlbeck and Hamid Vakilzadeh
Florida Atlantic University - School of Accounting and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 155 (315,065)

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False News, Accounting Quality, Earnings Management

32.

Related Party Transactions and Credit Rating

Number of pages: 56 Posted: 27 Jul 2022
Avishek Bhandari and Mark J. Kohlbeck
University of Wisconsin Whitewater and Florida Atlantic University - School of Accounting
Downloads 111 (406,843)

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Related party transactions, Credit ratings, Corporate governance

33.

The Influence of Family Firm Dynamics on Voluntary Disclosures

Number of pages: 40 Posted: 31 Oct 2015
Joanna Golden and Mark J. Kohlbeck
University of Memphis - School of Accountancy and Florida Atlantic University - School of Accounting
Downloads 105 (423,268)

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family firms, voluntary disclosure, management forecasts, stock-based incentives

34.

The Association of CEO’s Social Connections with CEO’s Excess Return from Compensation Arrangements

Number of pages: 52 Posted: 02 Nov 2019
Mark J. Kohlbeck and Chris He
Florida Atlantic University - School of Accounting and Marquette University
Downloads 92 (462,597)

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executive compensation, social capital, social networks, agency theory

35.

Major Customers’ Strategic Disclosure Tone and Suppliers’ Investment Decisions

Number of pages: 49 Posted: 23 May 2023
JiangBo HuangFu, Mark J. Kohlbeck and Hanbing (Harper) Xing
Berea College, Florida Atlantic University - School of Accounting and Florida Atlantic University
Downloads 67 (556,200)

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disclosure, tone management, forward-looking statement, supply chain, investment intensity, investment efficiency

36.

Auditors and Net Transfers Into Level 3 Fair-Valued Financial Instruments

Advances in Accounting 36: 27-39.
Number of pages: 56 Posted: 10 Sep 2018
Mark J. Kohlbeck, Thomas Joseph Smith and Adrian Valencia
Florida Atlantic University - School of Accounting, University of South Florida and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Downloads 50 (639,722)
Citation 1

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Audit Quality, Fair Values, Level 3 Transfers

37.

Is Lender Network Centrality Associated with Borrower Financial Reporting Quality?

Number of pages: 50 Posted: 23 May 2023
Mark J. Kohlbeck, Jaejin Lee and Jiwon Nam
Florida Atlantic University - School of Accounting, University of Illinois at Urbana-Champaign and Florida Atlantic University - School of Accounting
Downloads 43 (680,742)

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Network Theory; Agency Theory; Financial Reporting Quality; Lender Network; Accounting Comparability; Discretionary Accruals; Restatements

38.

Financial Reporting Consequences of CEOS' Early-Life Exposure to Disasters and Violent Crime

Number of pages: 57 Posted: 28 Jul 2022
Joanna Golden and Mark J. Kohlbeck
University of Memphis - School of Accountancy and Florida Atlantic University - School of Accounting
Downloads 37 (720,174)
Citation 1

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CEO early-life exposure, fatal natural disasters, violent crime, financial reporting quality.

39.

Effect of CSR on the Overall and Components of Firm-Specific Earnings

Number of pages: 51 Posted: 23 May 2023
JiangBo HuangFu, Mark J. Kohlbeck and Hanbing (Harper) Xing
Berea College, Florida Atlantic University - School of Accounting and Florida Atlantic University
Downloads 36 (727,120)

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CSR performance, firm-specific accruals, firm-specific cash flows, firm-specific earnings

40.

Association of Related Party Transactions with Sensitivity of Investments and External Financing

Bhandari, A., Kohlbeck, M., & Mayhew, B. (2022). Association of related party transactions with sensitivity of investments and external financing. Journal of Corporate Finance, 72, 102146.
Posted: 23 Sep 2022
Avishek Bhandari, Mark J. Kohlbeck and Brian W. Mayhew
University of Wisconsin Whitewater, Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems

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Related party transactions, Investments, Efficiency, Investment sensitivity, External financing sensitivity, Capital Allocation

41.

The Hole in the Doughnut - Accounting for Acquired Intangibles at Krispy Kreme

Issues in Accounting Education, Vol. 21, No. 3, 2006
Posted: 31 Aug 2010
Lori Holder-Webb and Mark J. Kohlbeck
Western New England University - Department of Accounting and Finance and Florida Atlantic University - School of Accounting

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financial reporting, mergers and acqusitions, reaquired franchise rights, intangibles

42.

Effects of the Existence and Identity of Major Customers on Supplier Profitability: Is Wal-Mart Different?

Journal of Management Accounting Research, Forthcoming
Posted: 22 May 2009 Last Revised: 11 Aug 2009
Marty Gosman and Mark J. Kohlbeck
Quinnipiac University and Florida Atlantic University - School of Accounting

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buyer power, supplier power, major customer disclosures, Wal-Mart

Other Papers (1)

Total Downloads: 170
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1.

Analyst Quality, Optimistic Bias, and Reactions to Major News

Number of pages: 44 Posted: 17 Dec 2008 Last Revised: 07 Jun 2022
Jian Cao and Mark J. Kohlbeck
Florida Atlantic University and Florida Atlantic University - School of Accounting
Downloads 170 (254,462)

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Analysts, Recommendations, Optimistic Bias, Information Asymmetry