Bowe Hansen

Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Assistant Professor

Pamplin College of Business

Blacksburg, VA 24061

United States

SCHOLARLY PAPERS

7

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CITATIONS
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Top 21,956

in Total Papers Citations

13

Scholarly Papers (7)

1.

Lobbying of the International Accounting Standards Board: An Empirical Investigation

Number of pages: 45 Posted: 14 Jan 2008 Last Revised: 20 May 2010
Bowe Hansen
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Downloads 1,168 (11,174)
Citation 1

Abstract:

International Accounting, Standard Setting, IASB, Lobbying

2.

Which Performance Measures do Investors Value the Most - and Why?

Number of pages: 47 Posted: 16 Aug 2008 Last Revised: 21 Apr 2009
Jan Barton, Bowe Hansen and Grace Pownall
Emory University, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Emory University - Department of Accounting
Downloads 761 (21,338)
Citation 4

Abstract:

summary performance measure, earnings attributes, value relevance, international accounting standard setting

3.

The Robustness of the Sarbanes Oxley Effect on the U.S. Capital Market

Number of pages: 37 Posted: 11 Sep 2007 Last Revised: 14 May 2008
Bowe Hansen, Grace Pownall and Xue Wang
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Emory University - Department of Accounting and Ohio State University - Fisher College of Business
Downloads 436 (50,764)
Citation 6

Abstract:

SOX, Exchange Listings, Exchange Delistings, Accounting Regulation

4.

Relaxing the Reconciliation Requirement in Non-U.S. Firms' SEC Filings: Firm Incentives and Changes in Earnings Informativeness, and Earnings Attributes

Journal of Accounting and Public Policy, Forthcoming, Emory Public Law Research Paper No. 10-134, Emory Law and Economics Research Paper No. 10-86
Number of pages: 50 Posted: 21 Oct 2010 Last Revised: 18 Nov 2013
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Emory University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Florida International University
Downloads 245 (101,340)
Citation 1

Abstract:

5.

The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability

Accounting Review, Forthcoming
Posted: 04 Sep 2014 Last Revised: 07 Jan 2016
DePaul University, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Susquehanna University

Abstract:

critical audit matters, key audit matters, auditor negligence, audit litigation, audit risk

Investor Protection and the Role of Firm-Level Financial Transparency in Attracting Foreign Investment

The Financial Review, Forthcoming
Number of pages: 46 Posted: 04 Feb 2015 Last Revised: 30 Apr 2015
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of New Hampshire - Paul College of Business and Economics and University of Kansas - School of Business
Downloads 90 (236,294)

Abstract:

Foreign Ownership; Home Bias; Financial Transparency; Institutional Development; Investor Protection

Investor Protection and the Role of Firmā€Level Financial Transparency in Attracting Foreign Investment

Financial Review, Vol. 50, Issue 3, pp. 393-434, 2015
Number of pages: 42 Posted: 17 Jul 2015
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of New Hampshire - Paul College of Business and Economics and University of Kansas - School of Business
Downloads 0

Abstract:

foreign ownership, home bias, financial transparency, institutional development, investor protection

7.

Early Evidence on the Effects of Critical Audit Matters on Auditor Liability

Gimbar, C., B. Hansen, and M. E. Ozlanski. 2015. Early Evidence on the Effects of Critical Audit Matters on Auditor Liability. Current Issues in Auditing (Forthcoming)
Posted: 12 Dec 2015
DePaul University, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Susquehanna University

Abstract:

PCAOB, audit reporting, auditor litigation, critical audit matters (CAMs)