Jeff P. Boone

University of Texas at San Antonio - Department of Accounting

One UTSA Circle

San Antonio, TX 78249

United States

SCHOLARLY PAPERS

17

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265

CITATIONS
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Top 36,292

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5

Scholarly Papers (17)

Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time Period Idiosyncrasy

Number of pages: 53 Posted: 28 Aug 2001
Jeff P. Boone
University of Texas at San Antonio - Department of Accounting
Downloads 265 (96,368)
Citation 5

Abstract:

Measurement error; Reliability; Present value; Oil and gas

Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time Period Idiosyncrasy

The Accounting Review, January 2002
Posted: 16 Nov 2001
Jeff P. Boone
University of Texas at San Antonio - Department of Accounting

Abstract:

Measurement error; Reliability; Present value; Oil and gas

2.

Spatial Competition in Local Audit Markets and the Fall-Out on Deloitte from the 2007 PCAOB Censure

Auditing: A Journal of Practice & Theory, (May 2017), 36(2): 1-20.
Posted: 24 Sep 2016 Last Revised: 10 May 2017
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

PCAOB, Big 4 auditors, Local audit markets, Spatial competition

3.

Auditor Resignations versus Dismissals: An Examination of the Differential Effects on Market Liquidity and Trading Activity

Advances in Accounting, 2001, 18: 47-76
Posted: 30 Aug 2014
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

Abstract:

Auditor resignations vs. Dismissals, Market liquidity, Trading activity

4.

Market Microstructure Effects of U.S.-Canada Differences Relating to Reserve-Based Accounting Disclosures

Journal of International Accounting Auditing and Taxation (JIAAT), 1998, 7(2): 195-214
Posted: 30 Aug 2014
Jeff P. Boone, K. K. Raman and Robert G. Luther
University of Texas at San Antonio - Department of Accounting, The University of Texas at San Antonio and University of the West of England (UWE) - Bristol Business School

Abstract:

Market Microstructure; Unproved Reserves; Information asymmetry; U.S.-Canada Differ­ences

5.

On R&D Capitalization and Value Relevance

Journal of Accounting and Public Policy, Vol. 20, No. 3, 2001
Posted: 26 Jul 2014
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

Abstract:

R&D accounting, information asymmetry, ex post effects of accounting standards

6.

Did the 2007 PCAOB Disciplinary Order Against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?

The Accounting Review, (March 2015), 90(2): 405-441.
Posted: 09 Jul 2014 Last Revised: 01 Jan 2016
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

PCAOB censure; switching risk; audit fees; Big 4 audit quality

7.

Religiosity and Tax Avoidance

Journal of American Taxation Association, Spring 2013, 35(1): 53-84.
Posted: 20 Oct 2012 Last Revised: 25 Mar 2013
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

Tax avoidance, Religiosity

8.

Abnormal Audit Fee and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 27 Mar 2012
Sharad Asthana and Jeff P. Boone
University of Texas-San Antonio and University of Texas at San Antonio - Department of Accounting

Abstract:

abnormal audit fees, audit quality, client bargaining power, economic bonding, SOX

9.

Audit Market Concentration and Auditor Tolerance for Earnings Management

Contemporary Accounting Research 29(4), December 2012, pp. 1171-1203.
Posted: 13 Sep 2011 Last Revised: 22 Mar 2013
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

Market concentration, Audit quality, Earnings management

10.

Litigation Risk and Abnormal Accruals

Auditing: A Journal of Practice & Theory, May 2011, 30(2): pp. 231-256
Posted: 17 Nov 2010 Last Revised: 23 Jun 2011
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

Litigation Risk, Abnormal Accruals, Auditor Incentives

11.

Investor Pricing of CEO Equity Incentives

Review of Quantitative Finance and Accounting, Vol. 36, No. 3, pp. 417-435, April 2011
Posted: 16 Jun 2010 Last Revised: 24 Apr 2011
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

CEO Equity Incentives, Information Quality, Cost of Equity Capital

12.

Do the Big 4 and the Second-Tier Firms Provide Audits of Similar Quality?

Journal of Accounting and Public Policy, Vol. 29, No. 4, pp. 330-352, July-August 2010
Posted: 25 Sep 2009 Last Revised: 20 Nov 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

Audit quality, Going concern audit opinions, Earnings management, Cost of equity

13.

Litigation Reform, Accounting Discretion, and the Cost of Equity

Journal of Contemporary Accounting and Economics, Vol. 5, No. 2, pp. 80-94, December 2009
Posted: 25 Sep 2009 Last Revised: 15 Jun 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

Litigation reform, Accounting Discretion, Cost of equity capital

14.

Audit Firm Tenure and the Equity Risk Premium

Journal of Accounting Auditing and Finance, Vol. 23, No. 1, pp. 115-140, Winter 2008
Posted: 26 Oct 2006 Last Revised: 16 Jun 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

Audit firm tenure, Perceived audit quality, Cost of equity capital

15.

Does Implementation Guidance Affect Opportunistic Reporting and Value Relevance of Earnings?

Journal of Accounting and Public Policy, Vol. 26. No. 2, pp. 160-192, Spring 2007
Posted: 26 May 2006 Last Revised: 16 Jun 2010
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

Abstract:

Rules vs. Principles, Implementation Guidance, Opportunistic Reporting, Value Relevance, Impairment Loss (write-down)

16.

Does the Market Fixate on Reported Earnings for R&D Firms?

Journal of Accounting, Auditing and Finance, Vol. 19, No. 2, pp. 185-218, Spring 2004
Posted: 18 Nov 2003 Last Revised: 16 Jun 2010
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

Abstract:

fixation, research & development, reported earnings

17.

Off-Balance Sheet R&D Assets and Market Liquidity

Journal of Accounting and Public Policy, Vol. 20, No. 2, Summer 2001
Posted: 18 Nov 2003
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and The University of Texas at San Antonio

Abstract: