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

SCHOLARLY PAPERS

26

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CITATIONS
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318

Scholarly Papers (26)

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

Number of pages: 55 Posted: 05 Mar 2006
University of Tennessee, Clemson University, New York University (NYU) - Department of Accounting and University of Tennessee
Downloads 5,187 (1,331)
Citation 13

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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 1,190 (15,884)
Citation 13

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

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 Pittsburgh - Katz Graduate School of Business and University of Tennessee
Downloads 2,322 (5,318)

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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 Pittsburgh - Katz Graduate School of Business and University of Tennessee

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

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 1,992 (6,873)
Citation 93

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Audit Committee Composition and Auditor Reporting

The Accounting Review, October 2000
Posted: 12 Oct 2000
Joseph V. Carcello and Terry L. Neal
University of Tennessee and University of Tennessee

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4.
Downloads 1,890 ( 7,711)

Board Characteristics and Audit Fees

Number of pages: 38 Posted: 12 Oct 2000
University of Tennessee, Kennesaw State University - Department of Accounting, University of Tennessee and West Virginia University - Department of Accounting and Management Information Systems
Downloads 1,890 (7,551)
Citation 73

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Board Characteristics and Audit Fees

Posted: 19 Jun 2002
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 1,696 (9,239)
Citation 92

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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 602 (41,995)
Citation 11

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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 401 (70,146)
Citation 11

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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 757 (31,320)
Citation 11

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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

Number of pages: 54 Posted: 19 Oct 2014 Last Revised: 31 Dec 2018
University of Tennessee, University of Tennessee, Wake Forest University - Schools of Business and University of Arkansas
Downloads 554 (47,418)

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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 477 (57,360)

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

10.

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

Number of pages: 58 Posted: 03 Apr 2014 Last Revised: 04 Apr 2014
University of Tennessee, Clemson University - School of Accountancy & Legal Studies, University of Southern California and University of Tennessee
Downloads 403 (70,390)

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

11.

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 Pittsburgh - Katz Graduate School of Business
Downloads 396 (71,846)
Citation 2

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

12.

Are Internal Audits Associated with Reductions in Risk?

Number of pages: 45 Posted: 18 May 2017 Last Revised: 16 Jun 2018
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 389 (73,333)

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

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 285 (104,004)
Citation 4

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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 264 (112,823)
Citation 1

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PCAOB inspections, Foreign inspections, Market reaction

15.

Audit Committee Independence and Disclosure: Choice for Financially Distressed Firms

Corporate Governance: An International Review, Vol. 11, pp. 289-299, October 2003
Number of pages: 11 Posted: 29 Sep 2003
Joseph V. Carcello and Terry L. Neal
University of Tennessee and University of Tennessee
Downloads 37 (426,654)
Citation 10
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16.

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 (451,942)
Citation 8
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17.

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 28 (466,202)

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18.

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
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 21 (503,921)

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

19.

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

20.

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

21.

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

22.

Disclosures in Audit Committee Charters and Reports

Accounting Horizons, Forthcoming
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

23.

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

Journal of Accounting and Public Policy, Forthcoming
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

24.

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

The Accounting Review, January 2003
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

25.

Big Six Audit Fees and Client Satisfaction

Posted: 16 Sep 1998
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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26.

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: 53    Citations: 11
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 53
Citation 11

Abstract:

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Audit Committees, Nominating Committees, Corporate Governance