Clive S. Lennox

University of Southern California

Los Angeles, CA 90089

United States

SCHOLARLY PAPERS

53

DOWNLOADS
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CITATIONS
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99

Scholarly Papers (53)

1.

Audit Quality and Auditor Switching: Some Lessons for Policy Makers

Number of pages: 25 Posted: 06 Sep 1998
Clive S. Lennox
University of Southern California
Downloads 2,270 (3,905)
Citation 2

Abstract:

2.

Going-concern Opinions in Failing Companies: Auditor Dependence and Opinion Shopping

Number of pages: 26 Posted: 12 Oct 2000
Clive S. Lennox
University of Southern California
Downloads 1,905 (4,816)
Citation 1

Abstract:

3.

Opinion Shopping, Audit Firm Dismissals, and Audit Committees

Number of pages: 48 Posted: 12 Feb 2002
Clive S. Lennox
University of Southern California
Downloads 1,398 (8,384)
Citation 5

Abstract:

4.

Auditing the Auditors: Evidence on the PCAOB's Inspections of Audit Firms

Number of pages: 50 Posted: 16 Oct 2007 Last Revised: 30 Sep 2008
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,390 (9,151)
Citation 2

Abstract:

Regulation, Sarbanes-Oxley Act, PCAOB

5.

Tax Aggressiveness and Accounting Fraud

Journal of Accounting Research, Vol. 51 (4), 739-778, 2013
Number of pages: 59 Posted: 06 Mar 2012 Last Revised: 20 Nov 2013
Clive S. Lennox, Petro Lisowsky and Jeffrey Pittman
University of Southern California, University of Illinois at Urbana-Champaign - Department of Accountancy and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,104 (9,977)
Citation 3

Abstract:

accounting fraud, tax aggressiveness, effective tax rates, book-tax differences

6.
Downloads 1,096 ( 14,763)
Citation 13

Big Five Audits and Accounting Fraud

Number of pages: 57 Posted: 27 May 2008
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,096 (14,463)
Citation 13

Abstract:

corporate governance, Big Five audits, agency costs, accounting fraud

Big Five Audits and Accounting Fraud

Contemporary Accounting Research, Vol. 27, No. 1, pp. 209-247, March 2010
Posted: 27 Aug 2011
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Abstract:

Big 5, fraud, audit quality

7.

Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis

Number of pages: 124 Posted: 16 Feb 2012
University of New South Wales, Australian National University (ANU), University of Richmond, University of Southern California, Florida International University (FIU) - School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 1,050 (11,744)
Citation 1

Abstract:

going concern, going-concern, auditor reporting

8.

Modified Audit Reports, Executive Compensation and CEO Turnover

Number of pages: 34 Posted: 04 Dec 1998
Clive S. Lennox
University of Southern California
Downloads 892 (19,392)

Abstract:

The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review Program

Number of pages: 33 Posted: 18 Apr 2005
Clive S. Lennox and Gilles Hilary
University of Southern California and Georgetown University - Department of Accounting and Business Law
Downloads 774 (24,356)
Citation 11

Abstract:

Self-regulation, Sarbanes-Oxley Act

The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review Program

Journal of Accounting and Economics, Forthcoming
Posted: 18 Apr 2005
Clive S. Lennox and Gilles Hilary
University of Southern California and Georgetown University - Department of Accounting and Business Law

Abstract:

Self-regulation, Sarbanes-Oxley Act

10.

Management Ownership and Audit Firm Size

Contemporary Accounting Research, 2005
Number of pages: 35 Posted: 29 Jun 2004
Clive S. Lennox
University of Southern California
Downloads 750 (23,984)
Citation 17

Abstract:

Management Ownership, Audit Firm Size, Agency Theory

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

Number of pages: 56 Posted: 09 Mar 2012 Last Revised: 16 Mar 2013
University of Arizona - Department of Accounting, Arizona State University, University of Southern California and Florida State University - Department of Accounting
Downloads 504 (43,589)
Citation 1

Abstract:

Auditor independence, Auditor selection, Sarbanes-Oxley Act, Affiliations

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

Contemporary Accounting Research, Forthcoming
Posted: 10 Mar 2014
University of Arizona - Department of Accounting, Arizona State University, University of Southern California and Florida State University - Department of Accounting

Abstract:

auditor independence, auditor selection, sarbanes-oxley act, affiliations

12.

Audit Quality and Executive Officers' Affiliations with CPA Firms

Journal of Accounting & Economics, Vol. 37, No. 2, 2004
Number of pages: 54 Posted: 30 Jun 2004
Clive S. Lennox
University of Southern California
Downloads 419 (52,893)
Citation 15

Abstract:

13.

The Informativeness of Earnings and Management's Issuance of Earnings Forecasts

Journal of Accounting & Economics, Forthcoming
Number of pages: 35 Posted: 17 Jul 2008
Clive S. Lennox and Chul W. Park
University of Southern California and The University of Hong Kong - School of Business
Downloads 405 (53,601)
Citation 25

Abstract:

Management Forecasts, ERC

14.

External versus Internal Monitoring: The Importance of Multiple Large Shareholders and Families to Auditor Choice in Western European Firms

Number of pages: 55 Posted: 07 Apr 2009 Last Revised: 09 Jul 2015
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 363 (50,322)

Abstract:

auditor choice, ownership structure, corporate governance, Western Europe

15.

The Effect of China's Weak Institutional Environment on the Quality of Big Four Audits

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 16 Oct 2014
Bin Ke, Clive S. Lennox and Qingquan Xin
National University of Singapore, University of Southern California and Chongqing University
Downloads 317 (37,843)
Citation 1

Abstract:

Audit quality, Big Four, Institutional environment, Cross listing, China

16.

Accounting Misstatements Following Lawsuits Against Auditors

Number of pages: 48 Posted: 18 Sep 2012
Clive S. Lennox and Bing Li
University of Southern California and City University of Hong Kong (CityUHK)
Downloads 239 (88,815)

Abstract:

17.

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 (32,525)

Abstract:

PCAOB inspections; internal controls

18.

Self-serving Disclosures by Chairmen in Failing UK Companies

Number of pages: 42 Posted: 18 Sep 2000
Clive S. Lennox
University of Southern California
Downloads 219 (111,278)

Abstract:

19.

When Bonding Fails: Audit Firm Oversight of US-Listed Chinese Companies

Number of pages: 58 Posted: 03 Apr 2014 Last Revised: 04 Apr 2014
University of Tennessee, Clemson University - School of Accountancy & Legal Studies, University of Southern California and University of Tennessee
Downloads 210 (73,674)

Abstract:

Audit quality, Audit firm oversight, PCAOB inspections, Chinese companies, Fraud

20.

The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 26 Jan 2013
Elisabeth Dedman, Asad Kausar and Clive S. Lennox
Nottingham University Business School, Nanyang Technological University (NTU) and University of Southern California
Downloads 206 (89,545)
Citation 1

Abstract:

audit exemption, voluntary audit, private companies

21.

Did the PCAOB’s Restrictions on Auditors’ Tax Services Improve Audit Quality?

Accounting Review, Forthcoming
Posted: 07 Mar 2015 Last Revised: 03 Dec 2015
Clive S. Lennox
University of Southern California

Abstract:

accounting misstatements; auditors' tax services; PCAOB

22.

Is the Expanded Model of Audit Reporting Informative to Investors? Evidence from the UK

Number of pages: 53 Posted: 19 Jun 2015 Last Revised: 09 Feb 2017
Clive S. Lennox, Jaime J. Schmidt and Anne Thompson
University of Southern California, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 137 (19,211)

Abstract:

Audit reporting, Disclosure, Risks of material misstatement

23.

The Determinants and Consequences of Tax Audits: Some Evidence from China

Number of pages: 48 Posted: 27 Mar 2015
Clive S. Lennox, Wanfu Li, Jeffrey Pittman and Zi-Tian Wang
University of Southern California, Nanjing University of Finance & Economics, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Shanghai University of Finance and Economics
Downloads 113 (80,926)

Abstract:

tax audit, deterrent effect, tax aggressiveness, financial reporting quality

24.

Tax Aggressiveness, R&D Spending, and Firms’ Claims for R&D Tax Deductions: Evidence from China

Number of pages: 47 Posted: 07 Mar 2015
Clive S. Lennox, Wanfu Li, Bin Lin and Zi-Tian Wang
University of Southern California, Nanjing University of Finance & Economics, National Sun Yat-sen University and Shanghai University of Finance and Economics
Downloads 86 (146,404)

Abstract:

R&D; tax enforcement; China

25.

The Role of Director and Executive Interlocks in Mitigating Uncertainty in Auditor Hiring Decisions

Number of pages: 54 Posted: 28 Mar 2015 Last Revised: 04 Oct 2016
Clive S. Lennox and Y. Julia Yu
University of Southern California and University of Virginia
Downloads 82 (124,221)

Abstract:

26.

Public Accounting Experience and the Remediation of Material Internal Control Weaknesses

Number of pages: 50 Posted: 20 Apr 2017
Andrew Bird, Clive S. Lennox, Chan Li and Thomas G. Ruchti
Carnegie Mellon University - Tepper School of Business, University of Southern California, University of Pittsburgh - Katz Graduate School of Business and Carnegie Mellon University - Tepper School of Business
Downloads 0 (279,047)

Abstract:

27.

Balance Sheet Conservatism and Audit Reporting Conservatism

Journal of Business Finance & Accounting, Forthcoming
Posted: 17 Apr 2017 Last Revised: 18 Apr 2017
Asad Kausar and Clive S. Lennox
Nanyang Technological University (NTU) and University of Southern California

Abstract:

balance sheet conservatism, audit reporting, going concern

28.

The Effect of Audit Adjustments on Earnings Quality: Evidence from China

Journal of Accounting & Economics (JAE), Vol. 61, No. 2-3, 2016
Posted: 17 Apr 2017
Clive S. Lennox, Xi Wu and Tianyu Zhang
University of Southern California, Central University of Finance and Economics and The Chinese University of Hong Kong

Abstract:

auditing; earnings quality

29.

Do PCAOB Inspections Improve the Quality of Internal Control Audits?

Journal of Accounting Research, Forthcoming
Posted: 17 Apr 2017
Clive S. Lennox and Mark L. DeFond
University of Southern California and University of Southern California

Abstract:

PCAOB, internal controls

30.

A Review of the Literature on Audit Partners

Number of pages: 58 Posted: 29 Nov 2016 Last Revised: 10 Jan 2017
Clive S. Lennox and Xi Wu
University of Southern California and Central University of Finance and Economics
Downloads 0 (33,171)

Abstract:

Audit partners

31.

Estimation Risk and Auditor Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 41 Posted: 20 Nov 2015 Last Revised: 17 Apr 2017
Clive S. Lennox and Asad Kausar
University of Southern California and Nanyang Technological University (NTU)
Downloads 0 (115,843)

Abstract:

Accounting estimates, Estimation risk, Bankruptcy, Going concern opinion, Auditor resignations

32.

The Market's Valuation of Fraudulently Reported Earnings

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 627-651, 2014
Number of pages: 25 Posted: 26 Jul 2014
Kai Wai Hui, Clive S. Lennox and Guochang Zhang
The University of Hong Kong (HKU) - Department of Accounting, University of Southern California and University of Hong Kong
Downloads 0 (553,501)

Abstract:

accounting fraud, market valuation, earnings coefficient

33.

Auditor Tenure and Rotation

Posted: 22 Oct 2012
Clive S. Lennox
University of Southern California

Abstract:

auditor rotation

34.

The Consequences of Protecting Audit Partners’ Personal Assets from the Threat of Liability

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 31 May 2012
Clive S. Lennox and Bing Li
University of Southern California and City University of Hong Kong (CityUHK)

Abstract:

Audit liability, audit quality, LLP

35.

Selection Models in Accounting Research

The Accounting Review, Forthcoming
Posted: 05 Nov 2011
Clive S. Lennox, Jere R. Francis and Zi-Tian Wang
University of Southern California, University of Missouri at Columbia and Shanghai University of Finance and Economics

Abstract:

selection model, Heckman, selection bias, endogeneity, treatment effect model

36.

Voluntary Audits Versus Mandatory Audits

The Accounting Review, Forthcoming
Posted: 28 Aug 2011
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Abstract:

voluntary audits, mandatory audits, credit ratings

37.

Do Acquirers Disclose Good News or Withhold Bad News When They Finance Their Acquisitions Using Equity?

Review of Accounting Studies, Vol. 16, pp. 183-217, 2011
Posted: 28 Aug 2011
Clive S. Lennox and Rui Ge
University of Southern California and Hong Kong Polytechnic University

Abstract:

Disclosure, Deception, Acquisitions, Management Forecasts

38.

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

39.

Auditing the Auditors: Evidence on the PCAOB’s Inspections of Audit Firms

Journal of Accounting & Economics (JAE), Vol. 49, Nos. 1/2, p. 84, February 2010
Posted: 27 Aug 2011
Clive S. Lennox and Jeffrey Pittman
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Abstract:

Regulation, Sarbanes-Oxley Act, PCAOB

40.

The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React?

Review of Accounting Studies, Vol. 13, 2008
Posted: 27 Aug 2011
Marshall A. Geiger, Clive S. Lennox and David S. North
University of Richmond, University of Southern California and University of Richmond - E. Claiborne Robins School of Business

Abstract:

Revolving door, Event study, Audit and reporting quality

41.

Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence

Contemporary Accounting Research, Vol. 24, No. 1, p. 235, Spring 2007
Posted: 27 Aug 2011
Clive S. Lennox and Chul W. Park
University of Southern California and The University of Hong Kong - School of Business

Abstract:

affiliations, audit quality, audit committees

42.

Audit Effort and Earnings Management

Journal of Accounting & Economics (JAE), Vol. 45, 2008
Posted: 27 Aug 2011
Costas Caramanis and Clive S. Lennox
Athens University of Economics and Business and University of Southern California

Abstract:

Auditing, Hours, Effort, Earnings management

43.

Perceived Competition, Profitability and the Withholding of Information About Sales and the Cost of Sales

Journal of Accounting & Economics (JAE), Vol. 48, 2009
Posted: 27 Aug 2011
Elisabeth Dedman and Clive S. Lennox
Nottingham University Business School and University of Southern California

Abstract:

Voluntary disclosure, Managerial perceptions, Product market competition, Industry concentration

44.

The Changing Regulatory Landscape: Editorial

International Journal of Auditing, Vol. 13, Issue 2, pp. 79-85, July 2009
Number of pages: 7 Posted: 16 Jun 2009
Clive S. Lennox
University of Southern California
Downloads 0 (553,501)
Citation 1

Abstract:

45.

Managerial Ownership and Audit Firm Size

Posted: 01 Sep 2003
Clive S. Lennox
University of Southern California

Abstract:

46.

Self-serving Disclosures by Chairpersons of Failing UK Companies

Asia-Pacific Journal of Accounting & Economics, Vol. 8, No. 2, December 2001
Posted: 07 Sep 2001
Clive S. Lennox
University of Southern California

Abstract:

47.

Non-Audit Fees, Disclosure and Auditor Independence

Posted: 01 Jun 1998
Clive S. Lennox
University of Southern California

Abstract:

48.

Incorporation, Audit Fees and Audit Quality

Posted: 01 Jun 1998
Clive S. Lennox
University of Southern California

Abstract:

Abstract:

50.

Evaluating the Accuracy and Incremental Information Content of Audit Reports

Posted: 26 Mar 1998
Clive S. Lennox
University of Southern California

Abstract:

51.

Identifying Failing Companies: A Re-evaluation of the Logit, Probit and MDA Approaches

Posted: 17 Mar 1998
Clive S. Lennox
University of Southern California

Abstract:

52.

Bankruptcy, Managerial Behaviour and Audit Failure: Evidence from the UK, 1987-94

Posted: 06 Dec 1997
Clive S. Lennox
University of Southern California

Abstract:

53.

Auditor Size and the Accuracy of Audit Reports: Reputation Theories versus a 'Deep Pockets' Explanation

Posted: 06 Dec 1997
Clive S. Lennox
University of Southern California

Abstract: