Linette M. Rousseau

University of Houston, Bauer College of Business

Bauer College of Business

4800 Calhoun Road

Houston, TX 77204

United States

  • University of Houston, Bauer College of Business

SCHOLARLY PAPERS

4

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SSRN CITATIONS

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CROSSREF CITATIONS

2

Ideas:
“  Linette is an Assistant Professor of Accountancy and Taxation at the University of Houston. She is a multi-methods researcher interested in audit regulation, disclosure, and corporate governance. Linette is known for her work on key audit matter and critical audit matter reporting and has presented her research at many national and international conferences. Linette is a CPA, Elijah Watt Sells Award winner, Deloitte Foundation Doctoral Fellow, and has won several awards for her teaching.  ”

  • University of Houston, Bauer College of Business

Scholarly Papers (4)

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1.

It’s a Matter of Style: The Role of Audit Firms and Audit Partners in Key Audit Matter Reporting

Number of pages: 70 Posted: 07 Jul 2020 Last Revised: 01 Sep 2022
Linette M. Rousseau and Karla M. Zehms
University of Houston, Bauer College of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 671 (59,675)
Citation 4

Abstract:

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Audit partner identification, critical audit matters, expanded audit reporting, key audit matters, reporting style, textual analysis

2.

The Determinants and Unintended Consequences of Expanded Audit Reporting: Evidence from Tax-Related Key Audit Matters

Number of pages: 61 Posted: 29 Oct 2020 Last Revised: 26 May 2022
Dan Lynch, Aaron Mandell and Linette M. Rousseau
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business and University of Houston, Bauer College of Business
Downloads 570 (73,472)
Citation 1

Abstract:

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Tax, Key Audit Matters, Critical Audit Matters, KAM, CAM, Disclosure, Expanded Audit Reporting, Auditor Independence

3.

Why it Matters: The Key Role of the Audit Committee in Expanded Audit Reporting Quality

Number of pages: 61 Posted: 21 Mar 2022 Last Revised: 30 Mar 2022
Linette M. Rousseau
University of Houston, Bauer College of Business
Downloads 234 (197,653)

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Key audit matters, critical audit matters, expanded audit report, audit committee, corporate governance, textual analysis, auditor disclosure

4.

Old Institutions, New Report: Auditors’ Experiences Implementing Critical Audit Matter Reporting

Number of pages: 61 Posted: 01 Nov 2022
Emily E. Griffith, Linette M. Rousseau and Karla M. Zehms
University of Wisconsin - Madison, University of Houston, Bauer College of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 85 (437,448)

Abstract:

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Critical audit matters, expanded audit reporting, audit regulation, audit partner, qualitative research, institutional theory, key audit matters