Joseph V. Carcello

University of Tennessee

EY and Business Alumni Professor

Department of Accounting & Information Management

629 Stokely Management Center

Knoxville, TN 37996-0560

United States

  • University of Tennessee

    • Email
    • Tel: 865-974-1757
    • Fax: 865-974-4631
SCHOLARLY PAPERS

27

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SSRN CITATIONS
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Top 4,107

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125

CROSSREF CITATIONS

172

Scholarly Papers (27)

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1.

Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management

Downloads 6,653 ( 1,037)
Citation 32

Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management

Number of pages: 55 Posted: 05 Mar 2006
Joseph V. Carcello, Carl W. Hollingsworth, April Klein and Terry L. Neal
University of Tennessee, Clemson University, New York University (NYU) - Department of Accounting and University of Tennessee
Downloads 5,445 (1,439)
Citation 50

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earnings management, real earnings management, corporate governance, Sarbanes-Oxley

Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management

NYU Working Paper No. 2451/27455
Number of pages: 55 Posted: 08 Oct 2008
Joseph V. Carcello, Carl W. Hollingsworth and April Klein
University of Tennessee, Clemson University and New York University (NYU) - Department of Accounting
Downloads 1,208 (17,797)

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earnings management, real earnings management, corporate governance, Sarbanes-Oxley

2.

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Downloads 2,646 ( 5,099)
Citation 19

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Number of pages: 53 Posted: 21 Aug 2015 Last Revised: 28 May 2018
Lauren C. Reid, Joseph V. Carcello, Chan Li and Terry L. Neal
Wake Forest University - Schools of Business, University of Tennessee, University of Kansas and University of Tennessee
Downloads 2,646 (5,005)
Citation 19

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audit report changes; PCAOB; United Kingdom; financial reporting quality; audit costs

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2018
Lauren C. Reid, Joseph V. Carcello, Chan Li and Terry L. Neal
Wake Forest University - Schools of Business, University of Tennessee, University of Kansas and University of Tennessee

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Audit Report Changes, PCAOB, United Kingdom, Financial Reporting Quality, Audit Costs

3.

Audit Committee Composition and Auditor Reporting

Downloads 2,072 ( 7,669)

Audit Committee Composition and Auditor Reporting

Number of pages: 35 Posted: 12 Oct 2000
Joseph V. Carcello and Terry L. Neal
University of Tennessee and University of Tennessee
Downloads 2,072 (7,514)
Citation 23

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Audit Committee Composition and Auditor Reporting

Posted: 12 Oct 2000
Joseph V. Carcello and Terry L. Neal
University of Tennessee and University of Tennessee

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4.

Board Characteristics and Audit Fees

Downloads 1,938 ( 8,620)
Citation 26

Board Characteristics and Audit Fees

Number of pages: 38 Posted: 12 Oct 2000
Joseph V. Carcello, Dana R. Hermanson, Terry L. Neal and Richard A. Riley
University of Tennessee, Kennesaw State University - Department of Accounting, University of Tennessee and West Virginia University - Department of Accounting and Management Information Systems
Downloads 1,938 (8,451)
Citation 26

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Board Characteristics and Audit Fees

Posted: 19 Jun 2002
Joseph V. Carcello, Dana R. Hermanson, Terry L. Neal and Richard A. Riley
University of Tennessee, Kennesaw State University - Department of Accounting, University of Tennessee and West Virginia University - Department of Accounting and Management Information Systems

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audit fees, board characteristics, independence, expertise

5.

Audit Committee Characteristics and Auditor Reporting

Number of pages: 37 Posted: 21 Jan 1998
Joseph V. Carcello and Terry L. Neal
University of Tennessee and University of Tennessee
Downloads 1,716 (10,508)
Citation 4

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6.

CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements

Downloads 1,031 ( 22,936)
Citation 22

CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements

Contemporary Accounting Research, Vol. 28, 2011
Number of pages: 2 Posted: 20 Jul 2010
Joseph V. Carcello, Terry L. Neal, Zoe-Vonna Palmrose and Susan Scholz
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 618 (46,038)

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CEO involvement, Board selection, Audit committee, Restatements

CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements

Number of pages: 54 Posted: 18 Jun 2010
Joseph V. Carcello, Terry L. Neal, Zoe-Vonna Palmrose and Susan Scholz
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 413 (76,491)
Citation 23

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CEO Involvement, Board Selection, Audit Committee, Restatements

7.

CEO Involvement in Selecting Board Members and Audit Committee Effectiveness

Number of pages: 47 Posted: 31 Aug 2006 Last Revised: 18 Jun 2010
Joseph V. Carcello, Terry L. Neal, Zoe-Vonna Palmrose and Susan Scholz
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 775 (34,435)
Citation 2

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Audit Committees, Nominating Committees, Corporate Governance

8.

Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments

Downloads 617 ( 46,774)

Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments

Number of pages: 54 Posted: 19 Oct 2014 Last Revised: 31 Dec 2018
Joseph V. Carcello, Terry L. Neal, Lauren C. Reid and Jonathan E. Shipman
University of Tennessee, University of Tennessee, Wake Forest University - Schools of Business and University of Arkansas
Downloads 617 (46,137)
Citation 4

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goodwill impairments; fair value estimates; auditor independence; non-audit service fees

Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Joseph V. Carcello, Terry L. Neal, Lauren C. Reid and Jonathan E. Shipman
University of Tennessee, University of Tennessee, Wake Forest University - Schools of Business and University of Arkansas

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goodwill impairments, fair value estimates, auditor independence, non-audit service fees

9.

The Value to Management of Using the Internal Audit Function as a Management Training Ground

Number of pages: 45 Posted: 16 Nov 2015 Last Revised: 05 Dec 2017
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Downloads 516 (58,780)
Citation 9

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Internal Audit, Management Training Ground, Managers, Board of Directors, Audit Committee

10.

Are Internal Audits Associated with Reductions in Perceived Risk?

Number of pages: 41 Posted: 18 May 2017 Last Revised: 24 Mar 2020
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Downloads 492 (62,387)
Citation 7

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Internal Audit, Risk Management, Operational Risk, Financial Risk, Compliance Risk

11.

When Bonding Fails: Audit Firm Oversight of US-Listed Chinese Companies

Number of pages: 58 Posted: 03 Apr 2014 Last Revised: 04 Apr 2014
Joseph V. Carcello, Brian Todd Carver, Clive S. Lennox and Terry L. Neal
University of Tennessee, Clemson University - School of Accountancy & Legal Studies, University of Southern California and University of Tennessee
Downloads 463 (67,236)
Citation 8

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Audit quality, Audit firm oversight, PCAOB inspections, Chinese companies, Fraud

12.

Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom

The Accounting Review, Forthcoming
Number of pages: 52 Posted: 28 Feb 2013
Joseph V. Carcello and Chan Li
University of Tennessee and University of Kansas
Downloads 443 (70,916)
Citation 11

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PCAOB, engagement partner signature, United Kingdom, audit quality, audit fees, costs and benefits

13.

Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium

Accounting Review, Vol. 84, September 2009
Number of pages: 45 Posted: 06 May 2009
Joseph V. Carcello, Ann Vanstraelen and Michael Willenborg
University of Tennessee, Maastricht Accounting and Auditing Research and Education Center (MARC) and University of Connecticut - Department of Accounting
Downloads 292 (113,981)
Citation 3

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14.

Market Reaction to the PCAOB's Inability to Conduct Foreign Inspections

Number of pages: 46 Posted: 18 Aug 2011
Joseph V. Carcello, Brian Todd Carver and Terry L. Neal
University of Tennessee, Clemson University - School of Accountancy & Legal Studies and University of Tennessee
Downloads 283 (117,852)
Citation 7

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PCAOB inspections, Foreign inspections, Market reaction

15.

Does Reporting Risks of Material Misstatement in the Audit Report Impact Audit Adjustments? Experimental Evidence from U.K. Audit Partners and Senior Managers

Number of pages: 47 Posted: 22 Aug 2019
Lauren C. Reid, Mark W. Nelson and Joseph V. Carcello
Wake Forest University - Schools of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Tennessee
Downloads 95 (298,493)

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audit report, risks of material misstatement, audit adjustments

16.

Audit Committee Independence and Disclosure: Choice for Financially Distressed Firms

Number of pages: 11 Posted: 29 Sep 2003
Joseph V. Carcello and Terry L. Neal
University of Tennessee and University of Tennessee
Downloads 37 (474,236)
Citation 4
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17.

Changes in Internal Auditing During the Time of the Major U.S. Accounting Scandals

International Journal of Auditing, Vol. 9, No. 2, pp. 117-127, July 2005
Number of pages: 11 Posted: 21 Sep 2005
Joseph V. Carcello, Dana R. Hermanson and Kannan Raghunandan
University of Tennessee, Kennesaw State University - Department of Accounting and Florida International University (FIU) - School of Accounting
Downloads 31 (502,553)
Citation 3
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18.

Comment on SEC Release No. 33-9929, Effectiveness of Financial Disclosures About Entities Other than the Registrant

U Denver Legal Studies Research Paper No. 16-01
Number of pages: 10 Posted: 15 Jan 2016
J. Robert Brown and Joseph V. Carcello
University of Denver Sturm College of Law and University of Tennessee
Downloads 29 (513,058)

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19.

Progress and Update Report on Advisory Committee on Accounting Profession's (ACAP) Recommendations by the PCAOB's Investor Advisory Board's Working Group

Number of pages: 143 Posted: 15 Feb 2018 Last Revised: 18 Feb 2018
Mary Bersot, Grant Callery, Joseph V. Carcello, Parveen P. Gupta, Norman Harrison, Bess Joffee, Damon Silvers and Lynn E. Turner
Bersot Capital Management, Oversight and Governance Solutions, University of Tennessee, Lehigh University - Department of Accounting, FTI Consulting, Teachers Insurance and Annuity Association College Retirement Equities Fund (TIAA-CREF), American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) and Independent
Downloads 24 (541,867)

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ACAP, PCAOB, Human Capital, CPA Firm Structure and Finances, CPA Firm Concentration and Competition, Investory Advisory Group

20.

Investor Reaction to the Prospect of Mandatory Audit Firm Rotation

Accounting Review, Forthcoming
Posted: 25 Jan 2014 Last Revised: 30 Apr 2016
Lauren C. Reid and Joseph V. Carcello
Wake Forest University - Schools of Business and University of Tennessee

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mandatory audit firm rotation; event study; PCAOB; investor perception

21.

Auditors' Reporting Options and Client Disclosure

Research in Accounting Regulation, Vol. 18, 2005
Posted: 04 Nov 2005
Joseph V. Carcello, Jing Lin and Kannan Raghunandan
University of Tennessee, University of Tennessee, Knoxville - College of Business Administration and Florida International University (FIU) - School of Accounting

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Audit Reporting Options, SAS 79, Disclosure Quality

22.

Boards and Accruals

Posted: 07 Feb 2005
Joseph V. Carcello, Terry L. Neal and Dana R. Hermanson
University of Tennessee, University of Tennessee and Kennesaw State University - Department of Accounting

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Board of directors, abnormal accruals

23.

Disclosures in Audit Committee Charters and Reports

Posted: 27 Aug 2002
Joseph V. Carcello, Dana R. Hermanson and Terry L. Neal
University of Tennessee, Kennesaw State University - Department of Accounting and University of Tennessee

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audit committee charters, audit committee reports, disclosures

24.

Auditor Reporting Behavior When Gaas Lack Specificity: The Case of Sas No. 59

Posted: 27 Aug 2002
Joseph V. Carcello, Dana R. Hermanson and Terry L. Neal
University of Tennessee, Kennesaw State University - Department of Accounting and University of Tennessee

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auditing reporting, going concern, SAS No. 59, ISA 570

25.

Audit Committee Characteristics and Auditor Dismissals Following 'New' Going-Concern Reports

Posted: 27 Aug 2002
Joseph V. Carcello and Terry L. Neal
University of Tennessee and University of Tennessee

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audit committee characteristics, auditor dismissals, going-concern reports

26.

Big Six Audit Fees and Client Satisfaction

Posted: 16 Sep 1998
Bruce K. Behn, Joseph V. Carcello, Dana R. Hermanson and Roger H. Hermanson
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Kennesaw State University - Department of Accounting and affiliation not provided to SSRN

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27.

Bankruptcy-Related Opinions: The Effects of Partner Compensation Plans, Client Size, and Office Size

Posted: 27 Jun 1997
Joseph V. Carcello, Dana R. Hermanson and H. Fenwick Huss
University of Tennessee, Kennesaw State University - Department of Accounting and Georgia State University

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Other Papers (1)

Total Downloads: 55
Actions:
Email selected abstracts
1.

CEO Involvement in Selecting Board Members and Audit Committee Effectiveness

Number of pages: 47 Posted: 08 Aug 2006
Joseph V. Carcello, Terry L. Neal, Zoe-Vonna Palmrose and Susan Scholz
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 55

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Audit Committees, Nominating Committees, Corporate Governance