Preeti Choudhary

University of Arizona, Eller College of Management

School of Accountancy

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

16

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6,975

CITATIONS
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Top 18,041

in Total Papers Citations

38

Scholarly Papers (16)

1.

Measuring Income Tax Accrual Quality

Review of Accounting Studies, Forthcoming, 2013 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session, Georgetown McDonough School of Business Research Paper No. 2216857
Number of pages: 66 Posted: 13 Feb 2013 Last Revised: 25 Dec 2015
Preeti Choudhary, Allison Koester and Terry J. Shevlin
University of Arizona, Eller College of Management, Georgetown University and University of California-Irvine
Downloads 869 (26,303)
Citation 1

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tax accrual quality, estimation error, financial reporting of income taxes, earnings quality, accounting for income taxes

2.

Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data

Number of pages: 64 Posted: 18 Sep 2016 Last Revised: 06 Jun 2019
Daniel Aobdia, Preeti Choudhary and Gil Sadka
Northwestern University - Kellogg School of Management, University of Arizona, Eller College of Management and University of Texas at Dallas
Downloads 861 (26,645)
Citation 2

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Internal Controls, Auditing, Material Weakness, Restatements, Audit Deficiencies

3.

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

28th Annual Conference on Financial Economics and Accounting
Number of pages: 65 Posted: 26 Apr 2017 Last Revised: 30 Jun 2019
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 770 (31,129)
Citation 3

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Financial Reporting, Materiality, Auditing, Reporting Quality

4.
Downloads 742 ( 32,733)

Early Annual Reports

Number of pages: 52 Posted: 24 Jul 2009 Last Revised: 27 Nov 2015
Preeti Choudhary, Kenneth J. Merkley and Jason D. Schloetzer
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Georgetown University - McDonough School of Business
Downloads 578 (45,127)

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disclosure; confirmation; audited financial reports; regulation; informativeness

Disclosure Timing and the Economic Role of Mandatory Reporting: Evidence from Managers’ Decisions to File Audited Reports Early

Georgetown McDonough School of Business Research Paper No. 2012-01, Johnson School Research Paper Series No. 14-2012
Number of pages: 42 Posted: 30 Apr 2012 Last Revised: 29 Aug 2014
Preeti Choudhary, Kenneth J. Merkley and Jason D. Schloetzer
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Georgetown University - McDonough School of Business
Downloads 164 (180,358)

Abstract:

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disclosure, information asymmetry, SEC periodic reports, regulation

5.

Auditor-Provided Tax Services and Income Tax Estimation Error

Number of pages: 58 Posted: 05 Sep 2013 Last Revised: 16 Sep 2017
Preeti Choudhary, Allison Koester and Robert J. Pawlewicz
University of Arizona, Eller College of Management, Georgetown University and George Mason University - Department of Accounting
Downloads 603 (43,297)
Citation 1

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audit quality; income tax estimation error; auditor-provided tax services; professional skepticism

6.

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R*

, Forthcoming in Journal of Accounting Research
Number of pages: 52 Posted: 30 Sep 2005 Last Revised: 22 Feb 2012
Mohan Venkatachalam, Shivaram Rajgopal and Preeti Choudhary
Duke University - Fuqua School of Business, Columbia Business School and University of Arizona, Eller College of Management
Downloads 580 (45,553)
Citation 4

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accelerated vesting, employee stock options, transaction structuring, FAS 123-R, FAS 123, recognition, disclosure

7.

Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers

Number of pages: 70 Posted: 27 Aug 2016 Last Revised: 30 Jan 2019
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 559 (47,789)
Citation 7

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materiality, material error, immaterial error, error correction, revision, out-of-period adjustment

8.

Securities Law Expertise and Corporate Disclosure

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Sep 2015 Last Revised: 24 Aug 2018
Zahn Bozanic, Preeti Choudhary and Kenneth J. Merkley
Florida State University, University of Arizona, Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 518 (52,593)
Citation 3

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External advisor, legal counsel, securities law, disclosure, SEC, comment letters, regulation

9.

The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments

Number of pages: 59 Posted: 07 Feb 2018 Last Revised: 24 Jan 2019
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 388 (74,911)
Citation 1

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Financial reporting reliability, audit adjustments, restatements, waive versus record, earnings management

10.

Evidence on differences between Recognition and Disclosure: A Comparison of Inputs to Estimate Fair Values of Employee Stock Options

Number of pages: 48 Posted: 07 Dec 2006 Last Revised: 22 Feb 2012
Preeti Choudhary
University of Arizona, Eller College of Management
Downloads 369 (79,381)
Citation 1

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reliability, input assumptions, FAS 123, FAS 123-R, recognition, disclosure

11.

The Economic Consequences of Recognition Versus Disclosure: Evidence from Employee Stock Options

Number of pages: 48 Posted: 18 Aug 2008
Preeti Choudhary
University of Arizona, Eller College of Management
Downloads 302 (99,376)
Citation 1

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recognition versus disclosure, economic consequences, employee stock options, FAS 123-R

12.

The Economics of Audit Production: What Matters for Audit Quality?

Number of pages: 67 Posted: 28 Dec 2018 Last Revised: 28 Jul 2019
Daniel Aobdia, Preeti Choudhary and Noah Newberger
Northwestern University - Kellogg School of Management, University of Arizona, Eller College of Management and Public Company Oversight Board
Downloads 228 (133,716)

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Audit Process, Audit Process Quality, Restatements, PCAOB

13.

Boards, Auditors, Attorneys and Compliance with Mandatory SEC Disclosure Rules

Managerial & Decision Economics, Forthcoming
Number of pages: 43 Posted: 25 Mar 2013 Last Revised: 16 May 2013
Preeti Choudhary, Jason D. Schloetzer and Jason Sturgess
University of Arizona, Eller College of Management, Georgetown University - McDonough School of Business and Queen Mary University of London
Downloads 175 (170,342)

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mandatory disclosure, compliance, disclosure regulation, corporate attorneys, corporate governance

14.

The Scope of Audit Committee Oversight and Financial Reporting Reliability: Are Audit Committees Overloaded?

Number of pages: 52 Posted: 13 Aug 2019
Musaib Ashraf, Preeti Choudhary and Jacob Jaggi
University of Arizona, Department of Accounting, University of Arizona, Eller College of Management and University of Arizona
Downloads 11 (572,293)

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Corporate governance, Audit committees, Restatements, Monitoring, Financial reporting quality

15.

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly When Reliability Is Not an Issue

Accounting Review, Vol. 88, No. 4, pp. 1179-1210, 2013
Posted: 30 Oct 2012 Last Revised: 24 Jun 2015
Brian Bratten, Preeti Choudhary and Katherine Schipper
University of Kentucky - Von Allmen School of Accountancy, University of Arizona, Eller College of Management and Duke University - Fuqua School of Business

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recognition vs. disclosure, reliability, leases, costs of capital

16.

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R

Journal of Accounting Research, Forthcoming
Posted: 20 Oct 2008
Preeti Choudhary, Shivaram Rajgopal and Mohan Venkatachalam
University of Arizona, Eller College of Management, Columbia Business School and Duke University - Fuqua School of Business

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accelerated vesting, stock options, earnings management, backdating