Mark L. DeFond

University of Southern California - Leventhal School of Accounting

Professor

Accounting Building, Room 206

Los Angeles, CA 90089-0441

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 807

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Top 807

in Total Papers Downloads

23,301

CITATIONS
Rank 831

SSRN RANKINGS

Top 831

in Total Papers Citations

632

Scholarly Papers (26)

1.

Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions

USC Leventhal School of Accounting
Number of pages: 41 Posted: 22 Jan 2002
Mark L. DeFond, Kannan Raghunandan and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 3,702 (1,515)
Citation 144

Abstract:

Non-audit services; Audit fees; Audit markets

2.
Downloads 2,194 ( 4,415)
Citation 48

An Empirical Analysis of Analysts' Cash Flow Forecasts

USC Leventhal School of Accounting Working Paper
Number of pages: 38 Posted: 04 Apr 2001
Mark L. DeFond and Mingyi Hung
University of Southern California - Leventhal School of Accounting and Hong Kong University of Science & Technology (HKUST)
Downloads 2,194 (4,311)
Citation 48

Abstract:

analysts' forecasts, cash flows

An Empirical Analysis of Analysts' Cash Flow Forecasts

Journal of Accounting and Economics, Vol. 35, No. 1, pp. 73-100, April 2003
Posted: 29 Jan 2003
Mark L. DeFond and Mingyi Hung
University of Southern California - Leventhal School of Accounting and Hong Kong University of Science & Technology (HKUST)

Abstract:

analysts' forecasts, cash flows, earnings' usefulness

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

Number of pages: 45 Posted: 11 Feb 2004
Mark L. DeFond, Rebecca N. Hann and Xuesong Hu
University of Southern California - Leventhal School of Accounting, University of Maryland and University of Oregon - Department of Accounting
Downloads 1,585 (7,638)
Citation 98

Abstract:

Sarbanes-Oxley, Audit Committee, Financial Expert, Corporate Governance, Boards of Directors

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

Journal of Accounting Research, Vol. 43, pp. 153-193, May 2005
Number of pages: 41 Posted: 08 May 2006
Mark L. DeFond, Rebecca N. Hann and Xuesong Hu
University of Southern California - Leventhal School of Accounting, University of Maryland and University of Oregon - Department of Accounting
Downloads 19 (445,338)
Citation 98

Abstract:

4.

The Impact of Improved Auditor Independence on Audit Market Concentration in China

Number of pages: 56 Posted: 30 Oct 1999
Mark L. DeFond, T.J. Wong and Shuhua Li
University of Southern California - Leventhal School of Accounting, The Chinese University of Hong Kong (CUHK) - School of Accountancy and China Securities Regulatory Commission
Downloads 1,482 (8,220)
Citation 59

Abstract:

Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements

Number of pages: 35 Posted: 10 Jun 2000
Shuping Chen, Mark L. DeFond and Chul W. Park
University of Texas at Austin - Red McCombs School of Business, University of Southern California - Leventhal School of Accounting and The University of Hong Kong - School of Business
Downloads 1,351 (9,887)
Citation 56

Abstract:

Capital markets, voluntary disclosure

Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements

Journal of Accounting & Economics, Vol. 33, No. 2, April 2002
Posted: 04 Dec 2001
Shuping Chen, Mark L. DeFond and Chul W. Park
University of Texas at Austin - Red McCombs School of Business, University of Southern California - Leventhal School of Accounting and The University of Hong Kong - School of Business

Abstract:

Capital markets; Voluntary disclosure

6.

A Review of Archival Auditing Research

Number of pages: 134 Posted: 20 Mar 2014 Last Revised: 05 Sep 2014
Mark L. DeFond and Jieying Zhang
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 1,194 (5,989)
Citation 4

Abstract:

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability

SCU Leavey School of Business Research Paper No. 09-06
Number of pages: 48 Posted: 15 Sep 2009 Last Revised: 17 May 2011
Mark L. DeFond, Xuesong Hu, Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting, University of Oregon - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Santa Clara University - Leavey School of Business
Downloads 1,113 (13,468)
Citation 25

Abstract:

Mandatory IFRS adoption, financial statement comparability, cross-border investment

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability

Journal of Accounting & Economics (JAE), Vol. 51, No. 3, 2011
Posted: 16 May 2011
Mark L. DeFond, Xuesong Hu, Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting, University of Oregon - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Santa Clara University - Leavey School of Business

Abstract:

Comparability, Uniformity, IFRS, Mutual Funds, Foreign Investment

8.

Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence

Journal of Accounting and Economics, Forthcoming
Number of pages: 46 Posted: 17 Sep 2004
Mark L. DeFond, Mingyi Hung and Robert Trezevant
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST) and University of Southern California - Leventhal School of Accounting
Downloads 1,062 (13,327)
Citation 52

Abstract:

Cross-country event study, Earnings announcement, Price reaction

9.

Investor Protection and Corporate Governance: Evidence from Worldwide Ceo Turnover

Journal of Accounting Research, Forthcoming
Number of pages: 64 Posted: 21 Aug 2003
Mark L. DeFond and Mingyi Hung
University of Southern California - Leventhal School of Accounting and Hong Kong University of Science & Technology (HKUST)
Downloads 851 (18,028)
Citation 44

Abstract:

International corporate governance, investor protection, stock price informativeness

10.

The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients

Number of pages: 68 Posted: 14 May 2008 Last Revised: 14 Feb 2011
Mark L. DeFond, Jere R. Francis and Xuesong Hu
University of Southern California - Leventhal School of Accounting, University of Missouri at Columbia and University of Oregon - Department of Accounting
Downloads 844 (17,436)
Citation 6

Abstract:

SEC enforcement, Audit quality, Auditor independence, Going concern audit

11.

Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards

Journal of Accounting Research, Forthcoming, EFA 2006 Zurich Meetings
Number of pages: 40 Posted: 11 Oct 2005
Vicentiu Covrig, Mark L. DeFond and Mingyi Hung
California State University, Northridge - Department of Finance, Financial Planning and Insurance, University of Southern California - Leventhal School of Accounting and Hong Kong University of Science & Technology (HKUST)
Downloads 732 (22,821)
Citation 68

Abstract:

International Accounting Standards, Home bias, Portfolio choice

12.

Investor Protection and Analysts' Cash Flow Forecasts Around the World

Review of Accounting Studies, Forthcoming
Number of pages: 57 Posted: 21 Jul 2002
Mark L. DeFond and Mingyi Hung
University of Southern California - Leventhal School of Accounting and Hong Kong University of Science & Technology (HKUST)
Downloads 673 (27,899)
Citation 13

Abstract:

international accounting, investor protection, analysts' forecasts, cash flows

13.

Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?

Number of pages: 64 Posted: 25 Feb 2007 Last Revised: 13 Jul 2008
Mark L. DeFond, Mingyi Hung, Emre Karaoglu and Jieying Zhang
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST), Columbia University - Columbia Business School and University of Southern California - Leventhal School of Accounting
Downloads 649 (29,548)
Citation 12

Abstract:

14.

The Timeliness of the Bond Market Reaction to Bad News Earnings Surprises

Number of pages: 59 Posted: 12 Oct 2009 Last Revised: 07 Jul 2011
Mark L. DeFond and Jieying Zhang
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 645 (26,133)
Citation 1

Abstract:

corporate bond market, anticipation of bad news, bond prices, information content, earnings surprise

15.
Downloads 565 ( 36,468)
Citation 2

Does Mandatory IFRS Adoption Affect Crash Risk?

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 29 Nov 2011 Last Revised: 05 Jan 2015
Mark L. DeFond, Mingyi Hung, Siqi Li and Yinghua Li
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST), Santa Clara University - Leavey School of Business and Arizona State University (ASU) - School of Accountancy
Downloads 565 (35,931)
Citation 2

Abstract:

Does Mandatory IFRS Adoption Affect Crash Risk?

The Accounting Review, Vol. 90, pp. 265–299, 2015.,
Posted: 05 Jan 2015 Last Revised: 14 Mar 2015
Mark L. DeFond, Mingyi Hung, Siqi Li and Yinghua Li
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST), Santa Clara University - Leavey School of Business and Arizona State University (ASU) - School of Accountancy

Abstract:

International Financial Reporting Standards; Crash risk; Non-financial firms; Financial firms

16.

Does PSM Really Eliminate the Big N Audit Quality Effect?

Marshall School of Business Working Paper No. ACC 02.14
Number of pages: 48 Posted: 27 Jul 2014 Last Revised: 10 Mar 2016
Mark L. DeFond, David H. Erkens and Jieying Zhang
University of Southern California - Leventhal School of Accounting, University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 359 (22,914)

Abstract:

Big N auditors, Audit quality, Matching

17.

Capital Markets Valuation and Accounting Performance of Most Admired Knowledge Enterprise (MAKE) Award Winners

Decision Support Systems, Forthcoming
Number of pages: 13 Posted: 30 Sep 2013
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Southern California - Marshall School of Business
Downloads 306 (69,037)

Abstract:

Capital markets, Knowledge management, Stock valuation, Asset pricing, MAKE award winners, Market study, Delphi method

18.

Did China's Adoption of IFRS Attract More Foreign Institutional Investment?

Marshall School of Business Working Paper No. ACC 01.14
Number of pages: 54 Posted: 19 Apr 2014 Last Revised: 28 Apr 2014
Mark L. DeFond, Xinzi Gao, Oliver Zhen Li and Lijun Xia
University of Southern California - Leventhal School of Accounting, Zhongshan University, National University of Singapore and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management
Downloads 296 (40,181)

Abstract:

International financial reporting standards; institutional investment; China; transitional economies

19.

The Consequences of Untimely Quarterly and Annual Financial Reporting

Number of pages: 43 Posted: 17 Dec 2013 Last Revised: 30 Dec 2013
Eli Bartov, Mark L. DeFond and Yaniv Konchitchki
NYU Stern School of Business, University of Southern California - Leventhal School of Accounting and University of California, Berkeley - Haas School of Business
Downloads 250 (52,665)

Abstract:

Asset Pricing, Accounting Problems, Late Filing, Financial Statements, Market Efficiency

20.

Do PCAOB Inspections Improve the Quality of Internal Control Audits?

Number of pages: 53 Posted: 07 Mar 2015 Last Revised: 07 Jul 2015
Mark L. DeFond and Clive S. Lennox
University of Southern California - Leventhal School of Accounting and University of Southern California
Downloads 237 (33,206)

Abstract:

PCAOB inspections; internal controls

21.

Client Conservatism and Auditor-Client Contracting

Forthcoming in The Accounting Review, Singapore Management University School of Accountancy Research Paper No. 2015-25, Marshall School of Business Working Paper No. ACC 01.16
Number of pages: 53 Posted: 03 May 2015 Last Revised: 12 Apr 2016
Mark L. DeFond, Chee Yeow Lim and Yoonseok Zang
University of Southern California - Leventhal School of Accounting, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 159 (56,876)

Abstract:

Conservatism, audit fee, going concern audit opinion, auditor resignation, litigation risk, misstatement risk

22.

Awareness of SEC Enforcement and Auditor Reporting Decisions

Number of pages: 62 Posted: 23 Jul 2016
Mark L. DeFond, Jere R. Francis and Nicholas Hallman
University of Southern California - Leventhal School of Accounting, University of Missouri at Columbia and University of Texas at Austin
Downloads 0 (197,973)

Abstract:

23.

The Effect of SOX on Small Auditor Exits and Audit Quality

Journal of Accounting and Economics, Vol. 52, pp. 21-40, 2011
Posted: 28 Aug 2011
Clive S. Lennox and Mark L. DeFond
University of Southern California and University of Southern California - Leventhal School of Accounting

Abstract:

Audit Quality, Sarbanes-Oxley Act, PCAOB, Audit Markets, Auditor Opinions

24.

Do Managers Smooth Income in Anticipation of Future Earnings?

Posted: 09 Jul 1998
Mark L. DeFond and Chul W. Park
University of Southern California - Leventhal School of Accounting and The University of Hong Kong - School of Business

Abstract:

25.

Auditor Changes and Discretionary Accruals

Posted: 25 Feb 1998
Mark L. DeFond and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting

Abstract:

The Effect of Audit Quality on Earnings Management

Posted: 06 Aug 1998
affiliation not provided to SSRN, University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

The Effect of Audit Quality on Earnings Management

Contemporary Accounting Research, Vol 15, No 1, Spring 1998
Posted: 04 Dec 1997
affiliation not provided to SSRN, University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting

Abstract: