Preeti Choudhary

University of Arizona, Eller College of Management

Tucson, AZ 85721

United States

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SCHOLARLY PAPERS

13

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CITATIONS
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22

Scholarly Papers (13)

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 784 (24,099)
Citation 1

Abstract:

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

2.
Downloads 689 ( 28,913)

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, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgetown University - McDonough School of Business
Downloads 539 (39,663)

Abstract:

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, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgetown University - McDonough School of Business
Downloads 150 (160,549)

Abstract:

disclosure, information asymmetry, SEC periodic reports, regulation

3.

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 539 (38,358)
Citation 16

Abstract:

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

4.

Auditor-Provided Tax Services and Income Tax Estimation Error

Number of pages: 56 Posted: 05 Sep 2013 Last Revised: 20 May 2017
Preeti Choudhary, Allison Koester and Robert J. Pawlewicz
University of Arizona, Eller College of Management, Georgetown University and George Mason University
Downloads 324 (51,159)

Abstract:

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

5.

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 316 (70,605)
Citation 5

Abstract:

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

6.

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 280 (84,772)

Abstract:

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

7.

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 DePaul University
Downloads 149 (148,484)

Abstract:

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

8.

Securities Law Expertise and Corporate Disclosure

Number of pages: 50 Posted: 18 Sep 2015 Last Revised: 07 Oct 2016
Zahn Bozanic, Preeti Choudhary and Kenneth J. Merkley
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Arizona, Eller College of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 23 (85,463)

Abstract:

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

9.

Direct Measures of Auditors' Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability

Number of pages: 60 Posted: 26 Apr 2017
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Duke University - Fuqua School of Business
Downloads 0 (224,811)

Abstract:

Financial Reporting, Materiality, Auditing, Reporting Quality

10.

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

Georgetown McDonough School of Business Research Paper Forthcoming
Number of pages: 63 Posted: 18 Sep 2016 Last Revised: 18 Mar 2017
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 0 (63,339)

Abstract:

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

11.

Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers

Number of pages: 64 Posted: 27 Aug 2016
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Duke University - Fuqua School of Business
Downloads 0 (123,923)

Abstract:

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

12.

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

Abstract:

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

13.

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

Abstract:

accelerated vesting, stock options, earnings management, backdating