Author Page for Mark L. DeFond

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

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Citation 106

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2.

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 The University of Texas at Dallas

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Citation 154

Abstract:

3.

An Empirical Analysis of Analysts' Cash Flow Forecasts

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Citation 17

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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 2,333 (5,702)

Citation 17

Abstract:

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:

4.

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

Downloads 1,677 ( 10,095)

Citation 168

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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 - Robert H. Smith School of Business and University of Oregon - Department of Accounting

Downloads 1,657 (10,107)

Citation 11

Abstract:

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 - Robert H. Smith School of Business and University of Oregon - Department of Accounting

Downloads 20 (556,377)

Citation 11

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Abstract:

5.

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, University of Sothern California and China Securities Regulatory Commission

Downloads 1,617 (10,730)

Citation 14

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6.

Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements

Downloads 1,390 ( 13,625)

Citation 5

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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 1,390 (13,343)

Citation 5

Abstract:

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:

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Awareness of SEC Enforcement and Auditor Reporting Decisions

Contemporary Accounting Research, Forthcoming

Number of pages: 62 Posted: 23 Jul 2016 Last Revised: 02 Aug 2017

Mark L. DeFond, Jere R. Francis and Nicholas Hallman

University of Southern California - Leventhal School of Accounting, Maastricht University and University of Texas at Austin

Downloads 1,264 (15,786)

Citation 6

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8.

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, Georgetown University - Robert Emmett McDonough School of Business and The University of Texas at Dallas

Downloads 1,263 (15,806)

Citation 5

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9.

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 1,237 (16,290)

Citation 3

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

Downloads 1,214 ( 16,768)

Citation 33

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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 1,214 (16,446)

Citation 33

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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

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11.

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 1,033 (21,292)

Citation 30

Abstract:

12.

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 825 (29,532)

Citation 2

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13.

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 The University of Texas at Dallas

Downloads 811 (30,211)

Citation 9

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Does Mandatory IFRS Adoption Affect Crash Risk?

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Citation 10

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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 735 (34,051)

Citation 10

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

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15.

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 723 (35,390)

Citation 15

Abstract:

16.

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 709 (36,330)

Citation 14

Abstract:

17.

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 The University of Texas at Dallas

Downloads 677 (38,651)

Citation 12

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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, Sun Yat-Sen University (SYSU), National University of Singapore (NUS) and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management

Downloads 625 (43,056)

Citation 4

Abstract:

19.

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 490 (58,823)

Citation 4

Abstract:

20.

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

Mark L. DeFond, Yaniv Konchitchki, Jeff L. McMullin and Daniel E. O'Leary

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 357 (85,807)

Abstract:

21.

The Primacy of Fair Presentation: Evidence From Regulators and the Courts

Accounting Horizons, Forthcoming

Number of pages: 25 Posted: 12 Mar 2018

Mark L. DeFond, Clive S. Lennox and Jieying Zhang

University of Southern California - Leventhal School of Accounting, University of Southern California and The University of Texas at Dallas

Downloads 186 (167,399)

Abstract:

22.

The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings

Number of pages: 52 Posted: 17 Oct 2019

Mark L. DeFond, Jinshuai Hu, Mingyi Hung and Siqi Li

University of Southern California - Leventhal School of Accounting, Xiamen University - Institute for Financial and Accounting Studies, Hong Kong University of Science & Technology (HKUST) and Santa Clara University - Leavey School of Business

Downloads 140 (213,308)

Abstract:

23.

Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates

European Corporate Governance Institute (ECGI) - Law Working Paper No. 432/2018

Number of pages: 77 Posted: 03 Jan 2019 Last Revised: 09 Jan 2019

Mark L. DeFond, Jieying Zhang and Yuping Zhao

University of Southern California - Leventhal School of Accounting, The University of Texas at Dallas and University of Houston

Downloads 125 (233,142)

Citation 2

Abstract:

24.

Do PCAOB Inspections Improve the Quality of Internal Control Audits?

Downloads 0 (687,442)

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Do PCAOB Inspections Improve the Quality of Internal Control Audits?

Journal of Accounting Research, Vol. 55, No. 3, 2017

Posted: 18 Oct 2017

Mark L. DeFond and Clive S. Lennox

University of Southern California - Leventhal School of Accounting and University of Southern California

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25.

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

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26.

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

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27.

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:

28.

The Effect of Audit Quality on Earnings Management

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The Effect of Audit Quality on Earnings Management

Posted: 06 Aug 1998

Connie L. Becker, Mark L. DeFond, James J. Jiambalvo and K.R. Subramanyam

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

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The Effect of Audit Quality on Earnings Management

Contemporary Accounting Research, Vol 15, No 1, Spring 1998

Posted: 04 Dec 1997

Connie L. Becker, Mark L. DeFond, James J. Jiambalvo and K.R. Subramanyam

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

Mark L. DeFond

University of Southern California - Leventhal School of Accounting

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Scholarly Papers (28)

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

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