Terry L. Neal

University of Tennessee

Assistant Professor

639 Stokely Management Center

Knoxville, TN 37996-0560

United States

SCHOLARLY PAPERS

18

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CITATIONS
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in Total Papers Citations

307

Scholarly Papers (18)

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 5,184 (1,344)
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
Wake Forest University - Schools of Business, University of Tennessee, University of Pittsburgh - Katz Graduate School of Business and University of Tennessee
Downloads 2,318 (5,353)

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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 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

3.
Downloads 1,991 ( 7,052)
Citation 93

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 1,991 (6,906)
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 1,889 ( 7,752)
Citation 73

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 1,889 (7,590)
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 (9,277)
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
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 600 (42,269)
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
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 400 (70,431)
Citation 11

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CEO Involvement, Board Selection, Audit Committee, Restatements

7.

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 Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, University of California, Riverside and State University of New York at Binghamton - School of Management
Downloads 934 (23,288)

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CEO power, audit committee, financial expertise, internal control

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 756 (31,501)
Citation 11

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Audit Committees, Nominating Committees, Corporate Governance

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 586 (43,631)
Citation 3

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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

10.

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 553 (47,734)

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

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
University of Tennessee, Clemson University - School of Accountancy & Legal Studies, University of Southern California and University of Tennessee
Downloads 403 (70,499)

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

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 264 (112,968)
Citation 1

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PCAOB inspections, Foreign inspections, Market reaction

13.

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 (426,808)
Citation 10
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14.

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

15.

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

16.

Disclosures in Audit Committee Charters and Reports

Accounting Horizons, Forthcoming
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

17.

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

Journal of Accounting and Public Policy, Forthcoming
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

18.

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

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
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 53
Citation 11

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Audit Committees, Nominating Committees, Corporate Governance