Preeti Choudhary

University of Arizona, Eller College of Management

School of Accountancy

Tucson, AZ 85721

United States

  • University of Arizona, Eller College of Management

SCHOLARLY PAPERS

20

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13,039

SSRN CITATIONS
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SSRN RANKINGS

Top 9,392

in Total Papers Citations

154

CROSSREF CITATIONS

30

Scholarly Papers (20)

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1.

Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data

Number of pages: 69 Posted: 18 Sep 2016 Last Revised: 18 Dec 2020
Daniel Aobdia, Preeti Choudhary and Gil Sadka
Pennsylvania State University - Smeal College of Business, University of Arizona, Eller College of Management and University of Texas at Dallas
Downloads 1,828 (18,258)
Citation 3

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Internal Controls, Auditing, Material Weakness, Restatements, Audit Deficiencies, Detection Failure, Disclosure Failure

2.

The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Mid-level Managers within the Audit Firm

The Accounting Review, Forthcoming
Number of pages: 62 Posted: 28 Dec 2018 Last Revised: 29 Aug 2023
Daniel Aobdia, Preeti Choudhary and Noah Newberger
Pennsylvania State University - Smeal College of Business, University of Arizona, Eller College of Management and Public Company Accounting Oversight Board
Downloads 1,432 (26,508)
Citation 5

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audit production; client expertise; year-round auditing; human capital; audit partners; audit managers, senior managers, and directors; audit quality; audit fees; credence goods

3.

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

Downloads 1,287 (31,050)

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 1,287 (30,528)
Citation 9

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Financial Reporting, Materiality, Auditing, Reporting Quality

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

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
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

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Financial Reporting, Materiality, Auditing, Reporting Quality

4.

Immaterial Error Corrections and Financial Reporting Reliability

Downloads 1,117 (37,986)

Immaterial Error Corrections and Financial Reporting Reliability

Number of pages: 59 Posted: 27 Aug 2016 Last Revised: 15 Jun 2021
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 1,117 (37,413)
Citation 31

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immaterial, material, misstatement correction, error correction, materiality, revision, out-of-period adjustment, financial reporting quality, audit quality

Immaterial Error Corrections and Financial Reporting Reliability

Contemporary Accounting Research, Forthcoming
Posted: 08 Jul 2021
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

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misstatement correction, error correction, materiality, revision, out-of-period adjustment, financial reporting quality

5.

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, Terry J. Shevlin and Terry J. Shevlin
University of Arizona, Eller College of Management, Georgetown University - McDonough School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 1,032 (42,572)
Citation 12

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

6.

The Costs of Waiving Audit Adjustments

Journal of Accounting Research, Vol. 60, Iss. 5, pgs. 1813-1857
Number of pages: 62 Posted: 07 Feb 2018 Last Revised: 31 Aug 2023
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 948 (47,937)
Citation 3

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

7.

Tax Non-Audit Services and Client Income Tax Estimation Error

Auditing: A Journal of Practice & Theory
Number of pages: 56 Posted: 05 Sep 2013 Last Revised: 21 Aug 2021
Preeti Choudhary, Allison Koester and Robert J. Pawlewicz
University of Arizona, Eller College of Management, Georgetown University - McDonough School of Business and University of Richmond - Accounting
Downloads 859 (55,192)
Citation 8

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audit quality; income tax estimation error; auditor-provided tax services; tax non-audit services

8.

Early Annual Reports

Downloads 843 (56,344)
Citation 2

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 - Department of Accounting and Business Law
Downloads 639 (79,783)

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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 - Department of Accounting and Business Law
Downloads 204 (283,790)
Citation 2

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disclosure, information asymmetry, SEC periodic reports, regulation

9.

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 729 (68,358)
Citation 6

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

10.

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 University - Columbia Business School, Accounting, Business Law & Taxation and University of Arizona, Eller College of Management
Downloads 627 (82,820)
Citation 16

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

11.

Are Audit Committees Overloaded? Evidence From The Effect Of Financial Risk Management Oversight On Financial Reporting Quality

Management Science, Forthcoming; doi: https://pubsonline.informs.org/doi/abs/10.1287/mnsc.2022.00360
Number of pages: 60 Posted: 13 Aug 2019 Last Revised: 24 Feb 2024
Musaib Ashraf, Preeti Choudhary and Jacob Jaggi
Michigan State University - Eli Broad College of Business, University of Arizona, Eller College of Management and Washington State University - Department of Accounting
Downloads 499 (110,182)
Citation 3

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corporate governance; audit committees; restatements; monitoring; financial reporting; financial reporting quality; financial reporting reliability

12.

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 439 (128,144)
Citation 22

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

13.

Putting the IT in AudIT Risk: IT Complexity and IT Auditor Mitigation

Number of pages: 56 Posted: 20 Jan 2022 Last Revised: 05 Sep 2024
Preeti Choudhary, Vikram Ramadas and Jake Sigler
University of Arizona, Eller College of Management, Public Company Accounting Oversight Board and Xavier University - Williams College of Business
Downloads 435 (129,589)

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Information Systems, IT Audit, Financial Reporting, Assurance, Reliability, IT Complexity

14.

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 334 (174,074)
Citation 4

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

15.

The Impact of National Office Governance on Audit Quality

Number of pages: 53 Posted: 19 Oct 2020 Last Revised: 29 Jan 2021
Jade Huayu Chen and Preeti Choudhary
Loyola Marymount University and University of Arizona, Eller College of Management
Downloads 232 (252,284)

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audit quality, governance, organizational structure, geographical proximity, moral hazard, knowledge sharing

16.

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 - Department of Accounting and Business Law and Queen Mary University of London
Downloads 225 (259,919)
Citation 1

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

17.

Does Verification of Internal Control Over Financial Reporting Affect Voluntary Disclosure?

Number of pages: 52 Posted: 05 Jun 2023
Jade Huayu Chen, Preeti Choudhary, Aditi Khatri and Shyam V. Sunder
Loyola Marymount University, University of Arizona, Eller College of Management, University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Downloads 97 (516,209)

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voluntary disclosure, loss of commitment, ICFR verification

18.

Do Managers Make Opportunistic Materiality Judgments?

Number of pages: 52 Posted: 03 Jan 2023 Last Revised: 02 Dec 2023
Jonathan Black, Preeti Choudhary and Theodore H. Goodman
University of Melbourne - Department of Accounting, University of Arizona, Eller College of Management and Purdue University - Department of Accounting
Downloads 76 (598,800)

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materiality, earnings management, disclosure, managerial discretion

19.

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

20.

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 University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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accelerated vesting, stock options, earnings management, backdating