Terry L. Neal

University of Tennessee

Assistant Professor

639 Stokely Management Center

Knoxville, TN 37996-0560

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 3,034

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Top 3,034

in Total Papers Downloads

21,824

SSRN CITATIONS
Rank 6,585

SSRN RANKINGS

Top 6,585

in Total Papers Citations

210

CROSSREF CITATIONS

66

Scholarly Papers (20)

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 6,301 (2,341)
Citation 78

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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
Wake Forest University - Schools of Business, University of Tennessee, University of Kansas and University of Tennessee
Downloads 3,260 (7,055)
Citation 26

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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
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.
Downloads 2,266 (12,822)
Citation 26

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 2,266 (12,580)
Citation 26

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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.
Downloads 2,155 (13,892)

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 2,155 (13,637)
Citation 42

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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 1,786 (18,641)
Citation 6

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CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form

Contemporary Accounting Research, Vol. 33, Issue 3, pp.1199-1237, 2016
Number of pages: 71 Posted: 09 May 2012 Last Revised: 11 Dec 2018
Ling Lei Lisic, Terry L. Neal, Ivy Zhang and Yan Zhang
Virginia Tech - Pamplin College of Business, University of Tennessee, University of California, Riverside and State University of New York at Binghamton - School of Management
Downloads 1,202 (33,734)
Citation 25

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CEO power, audit committee, financial expertise, internal control

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
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 695 (70,708)

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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
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 451 (121,129)
Citation 13

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CEO Involvement, Board Selection, Audit Committee, Restatements

8.

CEO Involvement in Selecting Board Members and Audit Committee Effectiveness

Number of pages: 47 Posted: 31 Aug 2006 Last Revised: 18 Jun 2010
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 843 (55,546)
Citation 4

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Audit Committees, Nominating Committees, Corporate Governance

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 709 (68,881)
Citation 6

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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
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

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 650 (78,093)
Citation 12

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

The Effects of Joint Provision and Disclosure of Non-Audit Services on Audit Committee Members' Decisions and Investors' Preferences

Number of pages: 42 Posted: 19 Jul 2004
University of South Florida - School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Tennessee
Downloads 626 (80,751)
Citation 11

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audit committees, non-audit services, disclosure, audit quality, auditor independence

The Effects of Joint Provision and Disclosure of Non-Audit Services on Audit Committee Members' Decisions and Investors' Preferences

Accounting Review, July 2006
Posted: 06 Mar 2006
University of South Florida - School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Tennessee

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Audit committees, Non-audit services, Disclosure, Audit quality

12.

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

Number of pages: 46 Posted: 18 Aug 2011
University of Tennessee, Clemson University - School of Accountancy & Legal Studies and University of Tennessee
Downloads 404 (139,172)
Citation 9

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PCAOB inspections, Foreign inspections, Market reaction

13.

Challenges in Evaluating Corporate Governance: Evidence from Chief Audit Executives

Number of pages: 49 Posted: 20 Jan 2023 Last Revised: 14 Feb 2024
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 327 (175,612)

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corporate governance; evaluation; internal audit; institutional theory; decoupling

14.

A Framework for Evaluating Corporate Governance: Insights from Chief Audit Executives

Number of pages: 29 Posted: 26 Jun 2023
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 139 (390,061)

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corporate governance, evaluation, internal audit, chief audit executives

15.

The Importance of the Chief Audit Executive Administrative Reporting Line

Number of pages: 38 Posted: 26 Jun 2024
University of Tennessee, Knoxville, University of Tennessee - Haslam College of Business and University of Tennessee
Downloads 10 (1,074,084)

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chief audit executive, administrative reporting line, external reporting quality, whistleblower hotlines, audit fees

16.

Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors

Contemporary Accounting Research, Forthcoming
Posted: 02 Aug 2014 Last Revised: 24 Jun 2018
Ball State University - Department of Accounting, University of Tennessee, Wake Forest University - Schools of Business and University of Arkansas

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auditing; goodwill impairment; auditor dismissals

17.

Boards and Accruals

Posted: 07 Feb 2005
University of Tennessee, University of Tennessee and Kennesaw State University - Department of Accounting

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Board of directors, abnormal accruals

18.

Disclosures in Audit Committee Charters and Reports

Posted: 27 Aug 2002
University of Tennessee, Kennesaw State University - Department of Accounting and University of Tennessee

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audit committee charters, audit committee reports, disclosures

19.

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

Posted: 27 Aug 2002
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

20.

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

Other Papers (1)

Total Downloads: 80
1.

CEO Involvement in Selecting Board Members and Audit Committee Effectiveness

Number of pages: 47 Posted: 08 Aug 2006
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 80

Abstract:

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Audit Committees, Nominating Committees, Corporate Governance