Dennis M. Lopez

University of Texas at San Antonio

Assitant Professor

One UTSA Circle

San Antonio, TX 78249

United States

http://business.utsa.edu/

SCHOLARLY PAPERS

9

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Scholarly Papers (9)

Abstract:

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Governmental Audits, Circular A-133, Federal Funding, Audit Findings

2.

Geographic Distance and Municipal Internal Control Reporting

Advances in Accounting, Forthcoming
Posted: 27 Jan 2017
Dennis M. Lopez and Kevin T. Rich
University of Texas at San Antonio and Marquette University - Department of Accounting

Abstract:

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Auditor Independence, Auditor Performance, Circular A-133 Audits, Federal Programs, Geographic Distance, Internal Controls, Municipal Audits

3.

Auditor Workload Compression and Busy Season Portfolio Changes – U.S. Evidence

International Journal of Accounting, Auditing, and Performance Evaluation, Vol. 10(1), p. 91-108, 2014
Posted: 27 Jan 2017
Dennis M. Lopez and Marshall K. Pitman
University of Texas at San Antonio and University of Texas at San Antonio

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Audit Fees, Auditor Switch, Big-N Firms, Busy Season, Client Portfolio Management, December Year-End, Earnings Management, Workload Compression

4.

The Effect of Workload Compression on Audit Quality

Auditing: A Journal of Practice & Theory, Vol. 31, No. 4, 2012
Posted: 27 Jan 2017
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville

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Audit Quality, Workload Compression, Busy Season, Abnormal Accruals, Earnings Benchmarks

5.

An Empirical Investigation of the Audit Market in the U.S. Healthcare Sector

Journal of Public Budgeting, Accounting, and Financial Management, 24(4): 639-659, 2012
Posted: 27 Jan 2017
Xiaoli Yuan, Dana A. Forgione and Dennis M. Lopez
Elizabeth City State University, University of Texas at San Antonio - College of Business and University of Texas at San Antonio

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Audit Fees, Big-4 Firms, Healthcare, Industry Expertise, Knowledge Spillover

6.

Auditor Workload Compression and Busy Season Auditor Switching

Accounting Horizons, Vol. 25, No. 2, 2011
Posted: 27 Jan 2017
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville

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Auditor Switching, Busy Season, December Year-End, Workload Compression

7.

Internal Control Reporting Differences among Public and Governmental Auditors: The Case of City and County Circular A-133 Audits

Journal of Accounting and Public Policy, Vol. 29, No. 5, 2010
Posted: 27 Jan 2017
Dennis M. Lopez and Gary F. Peters
University of Texas at San Antonio and University of Arkansas at Fayetteville

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Circular A-133, Governmental Auditors, Internal Controls

8.

Small Cap Financial Reporting: Determinants of Emphasis and Placement of Non-GAAP Disclosures

Research in Accounting Regulations, Vol. 22, No. 2, 2010
Posted: 27 Jan 2017
Linda Campbell and Dennis M. Lopez
Texas State University - San Marcos and University of Texas at San Antonio

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Earnings Announcements, Non-GAAP Disclosures, GAAP Reconciliation, Regulation G

9.

Auditor Size and Internal Control Reporting Differences in Nonprofit Healthcare Organizations

Journal of Public Budgeting, Accounting, and Financial Management, 25(1): 41-68, 2013.
Posted: 21 Dec 2011 Last Revised: 27 Jan 2017
Kevin T. Rich, Dennis M. Lopez and Pamela C. Smith
Marquette University - Department of Accounting, University of Texas at San Antonio and University of Texas at San Antonio - Department of Accounting

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Auditor size, Circular A-133, Big 4 firms, Nonprofit healthcare, Single Audit Act