Wendy Heltzer

DePaul University - College of Commerce

Assistant Professor

Chicago, IL

United States

  • DePaul University - College of Commerce

SCHOLARLY PAPERS

8

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5,070

SSRN CITATIONS
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SSRN RANKINGS

Top 17,932

in Total Papers Citations

53

CROSSREF CITATIONS

17

Scholarly Papers (8)

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1.

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

Number of pages: 45 Posted: 23 Jul 2007
Daniel A. Bens, Wendy Heltzer and Benjamin Segal
INSEAD, DePaul University - College of Commerce and Fordham University
Downloads 1,960 (14,569)
Citation 27

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Fair value accounting, Goodwill, Impairments, SFAS 142, Write-offs

2.

COVID-19 and the Accounting Profession

Journal of Accounting, Ethics and Public Policy 22(2): 151-205 (2021)
Number of pages: 55 Posted: 05 May 2021
Wendy Heltzer and Mary Mindak
DePaul University - College of Commerce and DePaul University
Downloads 1,931 (14,916)
Citation 7

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COVID-19, auditing, financial statements, tax preparation

3.

Book-Tax Differences and Audit Risk: Evidence from the United States

Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 4, 2015
Number of pages: 43 Posted: 14 Feb 2016
Wendy Heltzer and Sandra Waller Shelton
DePaul University - College of Commerce and DePaul University, College of Commerce-School of Accountancy
Downloads 387 (132,626)
Citation 1

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Book-Tax Differences, Earnings Management, Audit Risk

4.

The Impact of SFAS No. 123(R) on Financial Statement Conservatism

Number of pages: 33 Posted: 23 Mar 2010
Wendy Heltzer
DePaul University - College of Commerce
Downloads 212 (245,832)
Citation 2

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Conservatism, Timeliness, Earnings Quality and Stock Options

5.

Financial Analyst Survey of SFAS 123(R) - Employee Stock Option Compensation Expense

Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Number of pages: 34 Posted: 21 Mar 2014
Wendy Heltzer, Mary Mindak and John E. McEnroe
DePaul University - College of Commerce, DePaul University and DePaul University
Downloads 190 (271,491)
Citation 1

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Financial Analysts, Stock Options, Earnings Forecasts, Accounting Regulation

6.

The Current Status of Auditors’ and Investors’ Perceptions of the Audit Expectation Gap

Journal of Accounting, Ethics and Public Policy 23(1): 13-63 (2022)
Number of pages: 51 Posted: 04 Apr 2022
Wendy Heltzer, John E. McEnroe and Mary Mindak
DePaul University - College of Commerce, DePaul University and DePaul University
Downloads 160 (315,018)

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expectation gap, attest function, auditor opinion

7.

Lessons Learned From New Leasing Standards: Valuation Implications of Varying Implicit Discount Rates Across Operating And Financing Leases

Journal of Accounting, Ethics and Public Policy 23(2): 201-212 (2022)
Number of pages: 12 Posted: 08 Jun 2022
Wendy Heltzer
DePaul University - College of Commerce
Downloads 129 (373,919)
Citation 5

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Leases, operating leases, finance leases, capital leases, ASC Topic 842

8.

Do Firms Engage in Aggressive Tax Reporting Prior to Bankruptcy?

Accounting & Taxation, v. 7 (2) p. 1-15
Number of pages: 15 Posted: 28 Jan 2016
Wendy Heltzer, Mary Mindak and Mingjun Zhou
DePaul University - College of Commerce, DePaul University and DePaul University
Downloads 101 (446,997)

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Tax Reporting, Bankruptcy, Aggressive Reporting