Matthew Baugh

Arizona State University (ASU) - School of Accountancy

Assistant Professor

Tempe, AZ 85287

United States

  • Arizona State University (ASU) - School of Accountancy

SCHOLARLY PAPERS

7

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SSRN CITATIONS
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Top 35,421

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19

CROSSREF CITATIONS

7

Scholarly Papers (7)

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1.

The Effect of SEC Reviewers on Comment Letters

Downloads 604 (77,851)
Citation 7

The Effect of SEC Reviewers on Comment Letters

KAIST College of Business Working Paper Series No. 2017-021
Number of pages: 58 Posted: 21 Nov 2017 Last Revised: 28 Jan 2020
Matthew Baugh, Kyonghee Kim and Kwang Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 329 (157,687)
Citation 2

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SEC Reviewers, Reviewer Style, Comment Letters, Restatements

The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality

Number of pages: 49 Posted: 13 Nov 2017
Matthew Baugh, Kyonghee Kim and Kwang Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 275 (190,460)

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SEC Reviewers, Reviewer Style, Comment Letters, Financial Reporting Quality

The Effect of SEC Reviewers on Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 06 Oct 2021
Matthew Baugh, Kyonghee Kim and Kwang J. Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and College of Business, Korea Advanced Institute of Science and Technology (KAIST)

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SEC reviewers, reviewer style, comment letters, restatements, disclosure quality, regulatory consistency

2.

Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters

Number of pages: 64 Posted: 07 May 2019 Last Revised: 19 Oct 2022
Matthew Baugh and Roy Schmardebeck
Arizona State University (ASU) - School of Accountancy and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 413 (123,476)
Citation 1

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Audit quality, auditor style, financial statement comparability, SEC comment letters

3.

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Downloads 390 (131,835)
Citation 5

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Number of pages: 57 Posted: 11 Oct 2017 Last Revised: 06 May 2021
Matthew Baugh, Nicholas Hallman and Steven J. Kachelmeier
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin and University of Texas at Austin
Downloads 390 (130,688)
Citation 5

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Audit committees, expertise, attractiveness, dual-processing theory, elaboration likelihood model, auditor selection, audit fees

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Contemporary Accounting Research, Forthcoming
Posted: 06 Oct 2021
Matthew Baugh, Nicholas Hallman and Steven J. Kachelmeier
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin and University of Texas at Austin

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audit committees, expertise, attractiveness, dual-processing theory, elaboration likelihood model, auditor selection

4.

Internal Control Quality and Bank Risk-Taking and Performance

AUDITING: A Journal of Practice & Theory, Vol. 40 (2), pp. 49–84, May 2021
Number of pages: 55 Posted: 03 Jan 2019 Last Revised: 02 Sep 2021
Matthew Baugh, Matthew Ege and Christopher G. Yust
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 367 (141,440)
Citation 1

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bank performance; bank risk-taking; internal control quality

5.

Increasing Auditor Recognition of Goodwill Impairment Losses

Number of pages: 47 Posted: 16 Oct 2018
Matthew Baugh and Elaine Mauldin
Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business
Downloads 283 (185,898)
Citation 3

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auditors, goodwill impairment, probability estimates, behavioral biases

6.

Audit Firm and Audit Partner Style in Non-Big 4 Firms

Number of pages: 47 Posted: 16 Feb 2021 Last Revised: 10 Nov 2022
Matthew Baugh, Lauren Matkaluk and Ally Zimmerman
Arizona State University (ASU) - School of Accountancy, Bowling Green State University - Accounting & Management Information Systems and Florida State University - Department of Accounting
Downloads 166 (306,126)
Citation 1

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financial statement comparability, auditor style, non-Big 4 audit firms, Big 4 experience, audit partners

7.

Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG’s Audit Practice?

Auditing: A Journal of Practice & Theory (February 2019), 38(1): 77-102.
Posted: 01 Apr 2019
Matthew Baugh, Jeff P. Boone, Inder K. Khurana and K. K. Raman
Arizona State University (ASU) - School of Accountancy, University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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DOJ/KPMG deferred prosecution agreement; reputational loss; audit fees; client gains/losses; audit quality; Big 4 firms