James C. Hansen

Weber State University Goddard School of Business and Economics

Associate Professor

1337 Edvalson St. Dept 3803

Ogden, UT 84408

United States

  • Weber State University Goddard School of Business and Economics

    • Email
    • Tel: 801-626-6433
SCHOLARLY PAPERS

10

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Scholarly Papers (10)

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1.

Target Shooting: Review of Earnings Management Around Earnings Benchmarks

Journal of Accounting Literature, Vol. 27, pp. 25-70, 2008
Number of pages: 68 Posted: 22 Jul 2008 Last Revised: 23 Feb 2018
Ahsan Habib and James C. Hansen
Auckland University of Technology and Weber State University Goddard School of Business and Economics
Downloads 1,454 (11,911)

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earnings management, earnings distributions, earnings benchmarks

2.

Have Regulatory and Standard Setting Changes Weakened the Connection between the Audit Report Date and the Substantial Completion of Audit Fieldwork?

Number of pages: 55 Posted: 08 Feb 2015 Last Revised: 16 Mar 2019
Steven M. Glover, James C. Hansen and Timothy A. Seidel
Brigham Young University, Weber State University Goddard School of Business and Economics and Brigham Young University
Downloads 1,139 (17,430)

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audit quality; audit report date; audit report lag; audit fieldwork completion

3.

Entity-Level Controls: The Internal Auditor's Assessment of Management Tone at the Top

Current Issues in Auditing, Vol. 3, No. 1, pp. 1-13, 2009
Number of pages: 23 Posted: 09 Nov 2008 Last Revised: 10 Feb 2010
James C. Hansen, Nathaniel M. Stephens and David A. Wood
Weber State University Goddard School of Business and Economics, Utah State University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 653 (38,434)

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Internal Audit, Entity-Level Controls, Tone at the Top, Corporate Governance

4.

Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 53 Posted: 03 Jan 2014 Last Revised: 23 May 2017
Cory A. Cassell, James C. Hansen, Linda A. Myers and Timothy A. Seidel
University of Arkansas, Weber State University Goddard School of Business and Economics, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 512 (52,724)

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audit quality; auditor changes; misstatements; auditor independence

5.

The Effect of Alternative Goals on Earnings Management Studies: An Earnings Benchmark Examination

Journal of Accounting and Public Policy, Vol. 29, No. 5, 2010
Number of pages: 45 Posted: 19 Jul 2008 Last Revised: 17 Feb 2011
James C. Hansen
Weber State University Goddard School of Business and Economics
Downloads 244 (123,097)

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earnings management, discretionary accruals, earnings benchmarks

6.

Functional Fixation Surrounding the Adoption of SFAS 142

Number of pages: 15 Posted: 14 Dec 2013
George Wilson and James C. Hansen
Northern Michigan University and Weber State University Goddard School of Business and Economics
Downloads 56 (362,468)

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Earnings Fixation, Functional Fixation, SFAS 142, Goodwill

7.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

Number of pages: 66 Posted: 25 Apr 2019
James C. Hansen, Ling Lei Lisic, Timothy A. Seidel and Michael S. Wilkins
Weber State University Goddard School of Business and Economics, Virginia Polytechnic Institute & State University - Pamplin College of Business, Brigham Young University and University of Kansas
Downloads 41 (413,171)

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audit committee, accounting expertise, credence goods theory

8.

Where Were the Auditors? Using AAERs in Introductory or Advanced Auditing Courses

Journal of Accounting Education, Vol. 28, No. 2, pp. 114-127, 2010
Posted: 14 Apr 2017
James C. Hansen
Weber State University Goddard School of Business and Economics

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Audit, Accounting and Auditing Enforcement Releases

9.

Do You Know What's in Your Benchmark?

Journal of Portfolio Management, Vol. 39, No. 3, 2013
Posted: 19 Oct 2013
Steve Crawford, James C. Hansen and Richard A. Price
University of Houston, Weber State University Goddard School of Business and Economics and University of Oklahoma

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abnormal returns, anomalies, portfolio weights, CRSP, delisting, benchmark returns

10.

Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002

Campbell, J.L., J. Hansen, C.A. Simon, and J.L. Smith. “Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002” Auditing: A Journal of Practice and Theory 34 (2): 91-120.
Posted: 03 Oct 2011 Last Revised: 20 May 2015
John L. Campbell, James C. Hansen, Chad Simon and Jason L. Smith
University of Georgia - J.M. Tull School of Accounting, Weber State University Goddard School of Business and Economics, Utah State University - School of Accountancy and University of Nevada, Las Vegas

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audit committee quality, financial reporting quality, independence, financial reporting oversight