Roger D. Martin

University of Virginia - McIntire School of Commerce

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

SCHOLARLY PAPERS

7

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Scholarly Papers (7)

1.

The Materiality of Earnings Surprise

Number of pages: 48 Posted: 09 Aug 1999
University of Texas at Austin - Department of Accounting, University of Washington and University of Virginia - McIntire School of Commerce
Downloads 1,679 (10,859)
Citation 7

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Audit Qualifications of Income-Decreasing Accounting Choices

Number of pages: 33 Posted: 10 Aug 2004
Frank D. Hodge, Roger D. Martin and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting
Downloads 320 (102,674)

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Income-decreasing accounting changes, audit reports, financial performance, strategic financial reporting

Audit Qualifications of Income-Decreasing Accounting Choices

Contemporary Accounting Research, Vol. 23, No. 2, 2006
Posted: 30 Jan 2006
Frank D. Hodge, Roger D. Martin and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting

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Income-decreasing accounting changes, Audit report, Financial performance, Strategic financial reporting

3.

How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?

The Accounting Review, Forthcoming (Doi.org/10.2308/tar-2016-0660)
Number of pages: 49 Posted: 28 Apr 2016 Last Revised: 29 Feb 2020
Ann G. Backof, Roger D. Martin and Jane M. Thayer
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and University of Virginia
Downloads 233 (143,721)
Citation 1

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Look-back analysis, Complex estimates, Prior-period evidence, Estimation inaccuracy direction

4.

Some Observations about SOX 404(b) Control Process Audits

Number of pages: 26 Posted: 02 Oct 2012
University of Texas at Austin - Department of Accounting, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting
Downloads 217 (153,863)

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internal control audits, integrated audits, audit risk model, SOX 404

5.

Accounting Faculty Experiences with Practice-Oriented Fellowships

Accounting Horizons, Forthcoming
Posted: 30 Jul 2012
Susan D. Krische, Roger D. Martin and T. Jeffrey Wilks
affiliation not provided to SSRN, University of Virginia - McIntire School of Commerce and Brigham Young University

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Accounting Faculty, Practice-Oriented Fellowship, Career Concerns

6.

Qualified Accounting Changes and Investor Assessments of Financial Performance and Representational Faithfulness

Posted: 28 Oct 2002
Frank D. Hodge, Roger D. Martin and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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accounting changes, audit reports, financial performance, representational faithfulness

7.

International Differences in Going-Concern Uncertainty Disclosures

Posted: 10 Dec 1997
Roger D. Martin
University of Virginia - McIntire School of Commerce

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