Matthew Baugh

Arizona State University (ASU) - School of Accountancy

Assistant Professor

Tempe, AZ 85287

United States

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

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 166 (179,806)
Citation 1

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

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

KAIST College of Business Working Paper Series No. 2017-021
Number of pages: 63 Posted: 21 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 139 (208,687)

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

2.

A Matter of Appearances: Does Financial Expertise Help Audit Committees Look Beyond the Superficial When Selecting and Compensating Auditors?

Number of pages: 55 Posted: 11 Oct 2017 Last Revised: 31 Jan 2019
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin and University of Texas at Austin - Department of Accounting
Downloads 190 (159,345)

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Audit committees, financial experts, attractiveness, attribute substitution, auditor selection, audit fees

3.

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 130 (219,538)
Citation 1

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auditors, goodwill impairment, probability estimates, behavioral biases

4.

Internal Control Quality and Bank Performance During the Financial Crisis

Number of pages: 45 Posted: 03 Jan 2019
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 111 (248,464)

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financial crisis, bank performance, lending, internal control quality

5.

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

Number of pages: 61 Posted: 07 May 2019
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 70 (329,657)

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

6.

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
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