Wendy Heltzer

DePaul University - College of Commerce

Assistant Professor

Chicago, IL

United States

SCHOLARLY PAPERS

8

DOWNLOADS
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Top 18,483

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3,911

SSRN CITATIONS
Rank 26,707

SSRN RANKINGS

Top 26,707

in Total Papers Citations

17

CROSSREF CITATIONS

17

Scholarly Papers (8)

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 1,892 (12,342)
Citation 27

Abstract:

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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 1,126 (27,237)

Abstract:

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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 342 (124,097)
Citation 1

Abstract:

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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 198 (213,251)
Citation 1

Abstract:

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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 176 (236,302)
Citation 1

Abstract:

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Financial Analysts, Stock Options, Earnings Forecasts, Accounting Regulation

6.

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 80 (415,034)

Abstract:

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Tax Reporting, Bankruptcy, Aggressive Reporting

7.

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 76 (427,420)

Abstract:

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expectation gap, attest function, auditor opinion

8.

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 21 (693,481)

Abstract:

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