Christopher J. Skousen

Utah State University - School of Accountancy

College of Business

Logan, UT 84322-3540

United States

  • Utah State University - School of Accountancy

SCHOLARLY PAPERS

17

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Top 3,754

in Total Papers Downloads

20,628

TOTAL CITATIONS
Rank 29,951

SSRN RANKINGS

Top 29,951

in Total Papers Citations

85

Scholarly Papers (17)

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1.

Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99

Number of pages: 40 Posted: 06 Nov 2008
Christopher J. Skousen, Kevin R. Smith and Charlotte J. Wright
Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Oklahoma State University - Stillwater
Downloads 8,884 (1,477)
Citation 25

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Fraud detection, fraud risk factors, SAS No. 99

2.

Contemporaneous Risk Factors and the Prediction of Financial Statement Fraud

Number of pages: 42 Posted: 19 Oct 2006 Last Revised: 21 Aug 2008
Christopher J. Skousen and Charlotte J. Wright
Utah State University - School of Accountancy and Oklahoma State University - Stillwater
Downloads 3,821 (6,211)
Citation 29

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Fraud prediction, fraud detection, risk factors, SAS No. 99

3.

Earnings Management and the Cost of Debt

Number of pages: 45 Posted: 14 Jan 2008 Last Revised: 29 Aug 2008
Andrew K. Prevost, Ramesh P. Rao and Christopher J. Skousen
University of Vermont, Oklahoma State University - Stillwater - Spears School of Business - Department of Finance and Utah State University - School of Accountancy
Downloads 1,681 (22,952)
Citation 8

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Earnings management, cost of debt, yield spreads, accruals

4.

Characterizing Accounting Research

Number of pages: 72 Posted: 18 Apr 2008 Last Revised: 27 Jul 2009
Derek Oler, Mitchell Oler and Christopher J. Skousen
Texas Tech University - Area of Accounting, University of Wyoming - Department of Accounting and Utah State University - School of Accountancy
Downloads 1,643 (23,711)
Citation 3

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Accounting Research, Interdisciplinary Borrowing, Citation Analysis

5.

Fraud in Emerging Markets: A Cross Country Analysis

Cross Cultural Management: An International Journal, Vol. 16, pp. 301-316, 2009
Number of pages: 27 Posted: 11 Feb 2009 Last Revised: 14 May 2014
Christopher J. Skousen and Brady J. Twedt
Utah State University - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 1,557 (25,803)

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Emerging Markets, Fraud

6.

Financial Statement Anomalies in the Bond Market

Financial Analysts Journal, Vol. 75, Issue 3, 2019
Number of pages: 35 Posted: 12 Apr 2014 Last Revised: 05 Jun 2019
Steve Crawford, Pietro Perotti, Richard A. Price and Christopher J. Skousen
University of Houston, University of Bath - School of Management, University of Oklahoma and Utah State University - School of Accountancy
Downloads 941 (53,498)
Citation 12

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bond returns, market efficiency, financial statement anomalies

7.

Governance, CEO Power, and Acquisitions

Number of pages: 41 Posted: 22 Jun 2007 Last Revised: 18 Sep 2009
Derek Oler, Bradley Olson and Christopher J. Skousen
Texas Tech University - Area of Accounting, University of Lethbridge - Faculty of Management and Utah State University - School of Accountancy
Downloads 527 (114,193)
Citation 1

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Governance, CEO Power, Acquisitions

8.

The Role of Managerial Ability in Classification Shifting Using Discontinued Operations

Skousen, C., Sun, L., & Wu, K. (2019). The role of managerial ability in classification shifting using discontinued operations. In Advances in Management Accounting (pp. 113-131).
Number of pages: 29 Posted: 12 Sep 2019
Christopher J. Skousen, Li Sun and Kean Wu
Utah State University - School of Accountancy, University of Tulsa and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 279 (233,215)

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classification shifting; discontinued operations; managerial ability

9.

Has Concentration in the Top Six Accounting Journals Changed Over Time?

CAAA Annual Conference 2013
Number of pages: 82 Posted: 18 Aug 2012 Last Revised: 28 Mar 2013
Derek Oler, Mitchell Oler, Christopher J. Skousen and Jayson Talakai
Texas Tech University - Area of Accounting, University of Wyoming - Department of Accounting, Utah State University - School of Accountancy and Utah State University - School of Accountancy
Downloads 266 (245,776)
Citation 2

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Accounting Research, Journal Concentration

10.

Haphazard Selection: Is it Time to Change Audit Standards?

Number of pages: 43 Posted: 06 Oct 2010
Tom Hall, Bethane Jo Pierce, Kenneth H. Price and Christopher J. Skousen
The University of Texas at Arlington, The University of Texas at Arlington, The University of Texas at Arlington and Utah State University - School of Accountancy
Downloads 248 (262,818)
Citation 2

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haphazard selection, sample representativeness, sample selection bias

11.

Reporting Quality, SOX, and the Cost of Debt

Number of pages: 40 Posted: 25 Jun 2011
Andrew K. Prevost, Christopher J. Skousen and Ramesh P. Rao
University of Vermont, Utah State University - School of Accountancy and Oklahoma State University - Stillwater - Spears School of Business - Department of Finance
Downloads 175 (364,835)

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12.

Promotion and Mobility in the Academic Accounting Career

Downloads 149 (418,624)
Citation 1

Promotion and Mobility in the Academic Accounting Career

Number of pages: 49 Posted: 16 Aug 2019 Last Revised: 29 Jan 2025
Derek Oler, Christopher J. Skousen, Kevin R. Smith and Jayson Talakai
Texas Tech University - Area of Accounting, Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Utah State University - School of Accountancy
Downloads 115 (516,943)
Citation 1

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academic accounting, academic mobility, promotion, gender balance

Promotion and Mobility in the Academic Accounting Career

Number of pages: 49 Posted: 11 Mar 2025
Derek Oler, Christopher J. Skousen, Kevin R. Smith and Jayson Talakai
Texas Tech University - Area of Accounting, Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Utah State University - School of Accountancy
Downloads 34 (1,003,001)

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Academic accounting, academic mobility, promotion

13.

Examining the Status of Academic Accounting

Number of pages: 40 Posted: 25 Apr 2019 Last Revised: 19 Mar 2021
Derek Oler, Christopher J. Skousen, Kevin R. Smith and Jayson Talakai
Texas Tech University - Area of Accounting, Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Utah State University - School of Accountancy
Downloads 144 (430,234)
Citation 1

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Academic accounting, professor counts

14.

How to Be a Good Co-Author

Number of pages: 26 Posted: 18 Jun 2016
Denton Collins, Derek Oler and Christopher J. Skousen
Texas Tech University - Rawls College of Business, Texas Tech University - Area of Accounting and Utah State University - School of Accountancy
Downloads 139 (442,579)

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Co-authors, accounting research

15.

How to Be a Good Coauthor

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 34 Posted: 14 Jan 2018
Denton Collins, Derek Oler and Christopher J. Skousen
Texas Tech University - Rawls College of Business, Texas Tech University - Area of Accounting and Utah State University - School of Accountancy
Downloads 69 (709,328)

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Co-authors, accounting research

16.

Advice for Senior Faculty: Supporting and Building Your School

Number of pages: 29 Posted: 18 Oct 2021 Last Revised: 15 Nov 2022
Gary Fleischman, Derek Oler and Christopher J. Skousen
Texas Tech University, Texas Tech University - Area of Accounting and Utah State University - School of Accountancy
Downloads 67 (720,434)

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advice, senior accounting faculty

17.

An International Comparison of the Academic Accounting Professoriate

Number of pages: 30 Posted: 03 Dec 2020
Derek Oler, Christopher J. Skousen, Kevin R. Smith and Jayson Talakai
Texas Tech University - Area of Accounting, Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Utah State University - School of Accountancy
Downloads 38 (937,224)
Citation 1

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Academic Accounting, International Comparison