Dechun Wang

Texas A&M University

Assisstant Prof.

430 Wehner

College Station, TX 77843-4353

United States

  • Texas A&M University

SCHOLARLY PAPERS

25

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Top 10,212

in Total Papers Downloads

8,583

SSRN CITATIONS
Rank 3,519

SSRN RANKINGS

Top 3,519

in Total Papers Citations

347

CROSSREF CITATIONS

155

Scholarly Papers (25)

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1.

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Downloads 1,509 (23,368)
Citation 50

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Number of pages: 46 Posted: 08 Sep 2006
Jere R. Francis and Dechun Wang
Maastricht University and Texas A&M University
Downloads 1,509 (22,967)
Citation 50

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Big 4 auditors, investor protection, earnings quality, accounting conservatism, abnormal accruals, earnings management

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Contemporary Accounting Research, Forthcoming
Posted: 23 Apr 2007
Jere R. Francis and Dechun Wang
Maastricht University and Texas A&M University

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Big 4 auditors, investor protection, earnings quality, accounting conservatism, abnormal accruals, earnings management

2.

Dual Class Ownership and Tax Avoidance

2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 43 Posted: 15 Feb 2011 Last Revised: 23 Apr 2011
Sean T. McGuire, Dechun Wang and Ryan J. Wilson
Texas A&M University - Department of Accounting, Texas A&M University and University of Iowa - Henry B. Tippie College of Business
Downloads 1,267 (30,173)
Citation 45

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3.

National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 10 Nov 2009
Kenneth John Reichelt and Dechun Wang
Louisiana State University, Baton Rouge - Department of Accounting and Texas A&M University
Downloads 1,009 (41,857)
Citation 132

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Earnings quality, abnormal accruals, earnings benchmarks, auditor industry expertise, Big 4 accounting firms, modified audit opinions, going-concern audit opinions

4.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices

Number of pages: 59 Posted: 24 Aug 2010 Last Revised: 29 May 2015
Thomas C. Omer, Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 869 (51,562)
Citation 6

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religion, professional skepticism, going concern opinions, audit quality

5.

The Audit Quality Effects of Small Audit Firm Mergers in the United States

Forthcoming. AUDITING: A Journal of Practice & Theory
Number of pages: 53 Posted: 26 Jul 2015 Last Revised: 18 Jul 2022
Brant E. Christensen, Kecia Smith, Dechun Wang and Devin Williams
Brigham Young University, North Carolina A&T State University, Texas A&M University and University of Oklahoma
Downloads 724 (65,902)

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Mergers, public company audit market, audit quality, audit regulation

6.

Internal Control Opinion Shopping and Audit Market Competition

The Accounting Review 91 (2): March 2016, pp. 603-623., Mays Business School Research Paper No. 2503660
Number of pages: 47 Posted: 01 Oct 2014 Last Revised: 08 Jul 2018
Nathan J. Newton, Julie Persellin, Dechun Wang and Michael S. Wilkins
Florida State University, Trinity University, Texas A&M University and University of Kansas
Downloads 674 (72,164)
Citation 29

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opinion shopping, internal control, material weakness, audit opinion, audit quality, audit market competition

7.

Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements

Auditing: A Journal of Practice & Theory, Vol. 32, No. 3, 2013
Number of pages: 52 Posted: 31 Aug 2011 Last Revised: 04 Oct 2013
Nathan J. Newton, Dechun Wang and Michael S. Wilkins
Florida State University, Texas A&M University and University of Kansas
Downloads 617 (80,678)
Citation 25

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auditor competition, audit quality, restatements

8.

The Earnings Quality Information Content of Dividend Policies and Audit Pricing

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 2574293
Number of pages: 54 Posted: 07 Mar 2015 Last Revised: 20 Apr 2018
Bradley Lawson and Dechun Wang
Oklahoma State University - Stillwater - School of Accounting and Texas A&M University
Downloads 588 (85,706)
Citation 9

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dividend policy, audit pricing, information content, earnings quality

9.

When Do Reputation-Damaging Events Impact Audit Firms? Evidence from Negative Big 4 Media Coverage

Number of pages: 64 Posted: 28 Jan 2022 Last Revised: 19 Oct 2023
Matthew Ege, Dechun Wang and Nina Xu
Texas A&M University - Department of Accounting, Texas A&M University and University of Connecticut
Downloads 416 (130,804)
Citation 2

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Big 4 auditor; auditor reputation; limits of reputation loss; audit market competition; auditor market share

10.

Auditor Distraction: The Case of Outside Job Opportunities for External Auditors and Audit Quality

Number of pages: 63 Posted: 07 Jul 2022 Last Revised: 19 Dec 2023
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University
Downloads 354 (157,257)

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labor market competition, auditors, employment opportunities, audit quality

11.

An Empirical Analysis of the Effects of the Dodd-Frank Act on Determinants of Credit Ratings

Journal of Business Finance & Accounting
Number of pages: 56 Posted: 26 Jun 2017 Last Revised: 01 Mar 2023
Anwer S. Ahmed, Dechun Wang and Nina Xu
Texas A&M University - Mays Business School, Texas A&M University and University of Connecticut
Downloads 285 (196,719)
Citation 5

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Dodd-Frank Act; Fundamental information; Credit rating; Default prediction

12.

Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy

Auditing: A Journal of Practice & Theory, Forthcoming; doi: 10.2308/AJPT-18-061
Number of pages: 50 Posted: 09 Jun 2021
Stefano Azzali, Tatiana Mazza, Kenneth John Reichelt and Dechun Wang
University of Parma - Dipartimento di Economia, University of Parma - Dipartimento di Scienze Economiche e Aziendali, Louisiana State University, Baton Rouge - Department of Accounting and Texas A&M University
Downloads 156 (348,220)

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IFRS, Audit hours, Audit Effort, Earnings Quality, Audit Quality

13.

Staggered Boards, Corporate Opacity and Firm Value

Journal of Banking and Finance, Vol. 37, No. 2, 2013
Number of pages: 57 Posted: 10 Aug 2013 Last Revised: 20 Apr 2014
Augustine Duru, Dechun Wang and Yijiang Zhao
American University - Kogod School of Business, Texas A&M University and American University - Kogod School of Business
Downloads 115 (436,852)
Citation 3

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Staggered boards, Antitakeover provisions, Corporate opacity, Performance

14.

The Demand for Internal Auditors Following Accounting and Operational Failures

The Accounting Review, Forthcoming
Posted: 29 Oct 2022 Last Revised: 25 Sep 2023
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University

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internal audit, labor market, job demand, accounting and operational failures

15.

Does Individualism Reduce Financial Reporting Comparability? Evidence from Audit Partner Individualism in the U.S.

Posted: 08 Nov 2021 Last Revised: 14 Jul 2022
Young Hoon Kim, Yinghua Li and Dechun Wang
George Mason University - Department of Accounting, Arizona State University (ASU) - School of Accountancy and Texas A&M University

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Earnings comparability; Individualistic culture; Uncommon names; Audit partner individualism

16.

Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University

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PCAOB inspections, earnings comparability, foreign auditors, global financial reporting, audit regulation

17.

Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?

Contemporary Accounting Research, Forthcoming
Posted: 19 Nov 2019 Last Revised: 04 Jun 2021
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University

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PCAOB, Comparability, Foreign Auditors

18.

Do Global Audit Firm Networks Apply Consistent Audit Methodologies Across Jurisdictions? Evidence from Financial Reporting Comparability

The Accounting Review, Forthcoming, Doi.org/10.2308/tar-2018-0294
Posted: 05 Nov 2019 Last Revised: 05 Dec 2019
Matthew Ege, Young Hoon Kim and Dechun Wang
Texas A&M University - Department of Accounting, George Mason University - Department of Accounting and Texas A&M University

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Audit Firm Networks, Comparability, Investor Protection, ISAs

19.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

Journal of Business Ethics, Forthcoming, Mays Business School Research Paper No. 2759403
Posted: 06 Apr 2016
Thomas C. Omer, Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University

Abstract:

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religion, professional skepticism, going concern opinions, audit quality

20.

Weakened Outside Shareholder Rights in Dual-Class Firms and Timely Loss Reporting

Journal of Contemporary Accounting and Economics (JCAE), 9(2) (December 2013): 203-220., Mays Business School Research Paper No. 2318027
Posted: 29 Aug 2013 Last Revised: 10 Apr 2019
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

Abstract:

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accounting conservatism, dual-class share structure firms, managerial entrenchment, shareholder rights

21.

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

Accounting Review, Forthcoming
Posted: 19 Aug 2011
Sean T. McGuire, Thomas C. Omer and Dechun Wang
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University

Abstract:

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tax avoidance, auditor industry expertise, effective tax rate, cash effective tax rate

22.

Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence

Contemporary Accounting Research 30 (4) (2013): 1344-1372
Posted: 10 Nov 2009 Last Revised: 08 Jul 2015
Anwer S. Ahmed, Michael Neel and Dechun Wang
Texas A&M University - Mays Business School, University of North Texas - Department of Accounting and Texas A&M University

Abstract:

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IFRS, Accounting quality, Enforcement

23.

The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality

2012. Accounting Horizons 26 (3): 493-511.
Posted: 18 Jul 2009 Last Revised: 01 Mar 2017
Dechun Wang and Jian Zhou
Texas A&M University and University of Hawaii at Manoa

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PCAOB Auditing Standard No. 5, audit fee, audit quality, internal control

24.

Does the Threat of Private Litigation Increase the Usefulness of Reported Earnings? International Evidence

Journal of International Accounting Research, Vol. 5, No. 2, pp. 21-40, Fall 2006
Posted: 20 Sep 2006 Last Revised: 16 Jun 2010
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

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Litigation risk, Earnings quality, Investor protection, Cross-border analysis

25.

Founding Family Ownership and Earnings Quality

Journal of Accounting Research, Forthcoming
Posted: 23 Nov 2005
Dechun Wang
Texas A&M University

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family ownership, corporate governance, earnings quality, abnormal accruals, earnings informativeness, persistence, transitory gains and losses, conservatism