Udi Hoitash

Northeastern University - Accounting Group

Lilian L. and Harry A. Cowan Research Professor

360 Huntington Ave.

Boston, MA 02115

United States

SCHOLARLY PAPERS

33

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21,599

SSRN CITATIONS
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SSRN RANKINGS

Top 3,384

in Total Papers Citations

135

CROSSREF CITATIONS

212

Scholarly Papers (33)

1.

Internal Control Quality and Audit Pricing Under The Sarbanes-Oxley Act

Number of pages: 38 Posted: 06 Feb 2007
Rani Hoitash, Udi Hoitash and Jean C. Bedard
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 2,498 (5,457)
Citation 10

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Internal control, Audit effort, Audit planning, Audit pricing

2.

Internal Control Material Weaknesses and CFO Compensation

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 07 Oct 2007 Last Revised: 05 Dec 2012
Rani Hoitash, Udi Hoitash and Karla M. Zehms
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,059 (7,576)
Citation 5

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CFO Compensation, Internal Controls, Corporate Governance, Sarbanes-Oxley Act of 2002

3.

Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes

Accounting Review, Vol. 84, No. 3, p. 839, 2009
Number of pages: 50 Posted: 29 Dec 2006 Last Revised: 05 Dec 2012
Udi Hoitash, Rani Hoitash and Jean C. Bedard
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 2,026 (7,791)
Citation 8

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Internal controls, corporate governance, audit committee, financial expertise

4.

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process

Accounting Review, Forthcoming
Number of pages: 49 Posted: 10 Mar 2010 Last Revised: 13 Jun 2013
Boston College - Department of Accounting, Northeastern University - Accounting Group, Northeastern University and Northeastern University - Accounting Group
Downloads 1,825 (9,292)
Citation 16

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Corporate governance, Industry expertise, Financial expertise, Audit committees, Restatements, Discretionary accruals, Audit fees, Non-audit fees

5.

Measuring Accounting Reporting Complexity with XBRL

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 06 May 2014 Last Revised: 08 May 2020
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,720 (10,258)
Citation 19

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Accounting Complexity, XBRL, Financial Reporting Quality, Restatements, Internal Controls, Audit Fees, Accruals

6.

Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 19 Jun 2017 Last Revised: 12 Nov 2018
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,299 (15,896)
Citation 10

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PCAOB, Form AP: audit partner disclosure, partner characteristics, gender, busyness, education, social connections

7.

Industry Expertise on Corporate Boards

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 47 Posted: 25 Jul 2012 Last Revised: 26 Apr 2017
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,122 (19,800)
Citation 20

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Director qualifications, Industry expertise, Firm value, Corporate innovation,Real earnings management, R&D.

8.

The Costs of Intense Board Monitoring

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 54 Posted: 18 Feb 2009 Last Revised: 05 Dec 2012
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 946 (25,456)
Citation 22

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Board committees, board monitoring, board advising, executive incentives, firm value

9.

Advisory Directors

Number of pages: 52 Posted: 17 Jun 2011 Last Revised: 21 Feb 2013
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 858 (29,280)
Citation 16

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board advising, board committees, mergers and acquisitions, corporate innovation, firm value

10.

Chief Financial Officers as Inside Directors

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 15 Apr 2010 Last Revised: 21 Apr 2013
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 802 (32,275)
Citation 18

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Chief financial officer, inside directors, board of directors, financial reporting quality

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Number of pages: 31 Posted: 29 Dec 2006
Jean C. Bedard, Udi Hoitash and Rani Hoitash
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 730 (36,075)
Citation 8

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Internal control, Audit effort, Non-accelerated, Audit pricing

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

Research in Accounting Regulations, Vol. 20, 2007
Posted: 12 Nov 2007
Jean C. Bedard, Udi Hoitash and Rani Hoitash
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy

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Internal control, Audit effort, Sarbanes Oxley Section 302, Audit pricing

12.

The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US

Number of pages: 48 Posted: 08 Dec 2008
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 636 (44,113)
Citation 4

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Audit Fees, auditor realignment, audit committee, corporate governance

13.

Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices

Accounting Horizons, Forthcoming
Number of pages: 47 Posted: 09 Jun 2016 Last Revised: 19 Feb 2019
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 596 (48,024)
Citation 2

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Negative media; ESG; RepRisk; risk of material misstatement; audit fees; auditor resignation

14.

Do Accountants Make Better Chief Financial Officers?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 14 Dec 2013 Last Revised: 15 Mar 2016
Rani Hoitash, Udi Hoitash and Ahmet C. Kurt
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 577 (50,091)
Citation 13

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Chief financial officer; Accounting background; Risk aversion; Cost control; Investment; Financing activity; Firm value

15.

Do Sell-Side Analysts’ Qualifications Mitigate the Adverse Effects of Accounting Reporting Complexity?

Number of pages: 57 Posted: 26 Apr 2017 Last Revised: 30 Jan 2019
Rani Hoitash, Udi Hoitash and Ari Yezegel
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 505 (59,209)

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XBRL, accounting complexity, financial analysts’ performance, financial analysts’ expertise

16.

An Input-Based Measure of Financial Statement Comparability

Number of pages: 58 Posted: 19 Jul 2018 Last Revised: 08 Oct 2018
Bentley University - Department of Accountancy, Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Massachusetts Institute of Technology (MIT)
Downloads 504 (59,374)
Citation 5

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Financial Statement Comparability, Benchmarking, Analyst Forecasts, Credit Rating Agencies, XBRL

17.

Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 39 Posted: 06 Dec 2009 Last Revised: 05 Dec 2012
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University
Downloads 504 (59,374)
Citation 4

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Sarbanes-Oxley Section 404, Internal control, Material weakness, Remediation

18.

Evidence from the U.S. on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting

International Journal of Auditing, Forthcoming
Number of pages: 34 Posted: 04 Nov 2008 Last Revised: 05 Dec 2012
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 475 (63,928)

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Internal Controls, Sarbanes-Oxley, Section 302, Section 404, Non-accelerated filers, Auditor Quality, Audit Fees, Micro Auditors, International Regulation, Auditor Involvement

19.

Shareholder Elections of Audit Committee Members

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 47 Posted: 01 Mar 2013 Last Revised: 24 Feb 2018
Ronen Gal-Or, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 372 (85,508)
Citation 4

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Director Elections,Audit Committee,Financial Expertise,Internal Controls,Restatements

20.

Auditor Task-Specific Expertise: The Case of Fair Value Accounting

Accounting Review, Forthcoming
Number of pages: 54 Posted: 12 Jun 2018 Last Revised: 09 Aug 2019
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 284 (115,642)
Citation 4

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Auditor expertise, task-specific expertise, fair value, restatements, comment letters, value relevance, XBRL

21.

The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance

Journal of Business Ethics, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2902122
Number of pages: 55 Posted: 21 Jan 2017 Last Revised: 01 Jun 2018
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 237 (138,821)

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Sustainability governance, environmental committee, corporate social performance, voluntary accountability; shared value creation, sustainability risk management

The use and characteristics of foreign component auditors in U.S. multinational audits: Insights from Form AP disclosures

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 05 Sep 2018 Last Revised: 29 Apr 2020
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 233 (141,235)
Citation 10

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PCAOB, Form AP, component auditor, group audit, audit quality, audit fees, report timeliness, geographic barriers, cultural barriers

The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights From Form AP Disclosures

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Jenna Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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PCAOB, Form AP, component auditor, group audit, audit quality, audit fees, non-timely reporting, geographic barriers, cultural barriers

23.

The Efficacy of Shareholder Voting in Staggered and Non-Staggered Boards: The Case of Audit Committee Elections

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 43 Posted: 19 Oct 2014 Last Revised: 04 Nov 2015
Ronen Gal-Or, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 204 (160,150)
Citation 2

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Staggered Boards, Director Elections, Audit Committee, Proxy Advisors

24.

Recruiting the CEO from the Board: Determinants and Consequences

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 54 Posted: 24 Jun 2015 Last Revised: 08 Aug 2017
Udi Hoitash and Anahit Mkrtchyan
Northeastern University - Accounting Group and Northeastern University - D’Amore-McKim School of Business
Downloads 197 (165,471)
Citation 1

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CEO Succession, Independent Directors, Firm Performance

25.

Internal Audit Competency Changes in Response to Financial Reporting Quality Failures

Number of pages: 64 Posted: 22 Aug 2018 Last Revised: 06 Nov 2019
Melissa Reville, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 188 (172,623)

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Internal Audit Function, Internal Audit Competency, Financial Reporting Quality, Material Weakness Disclosure, Restatements, LinkedIn

26.

Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes

Number of pages: 70 Posted: 19 May 2020
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 91 (303,744)

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Textual analysis, disclosure quality, disclosure complexity, XBRL, financial statement footnotes

27.

Directors’ Ties to Non-CEO Executives: Information Advantage or Entrenchment?

Number of pages: 52 Posted: 14 May 2019
Udi Hoitash and Anahit Mkrtchyan
Northeastern University - Accounting Group and Northeastern University - D’Amore-McKim School of Business
Downloads 77 (336,443)

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Social Networks, Board Monitoring, CEO Turnover, Acquisitions, Financial Misconduct

28.

The Costs and Benefits of Retirement Policies at U.S. Audit Firms

Number of pages: 55 Posted: 16 Apr 2020
Jenna Burke, Rani Hoitash, Udi Hoitash and Xia Xiao
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 31 (494,323)
Citation 1

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PCAOB, Form AP, audit partner, partner characteristics, age, mandatory retirement

29.

Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting

International Journal of Auditing, Vol. 13, Issue 2, pp. 105-125, July 2009
Number of pages: 21 Posted: 16 Jun 2009
Jean C. Bedard, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 3 (672,360)
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30.

eXtensible Business Reporting Language: A Review and Directions for Future Research

Posted: 04 Jun 2020
Rani Hoitash, Udi Hoitash and Landi Morris
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University

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XBRL, eXtensible Business Reporting Language, assurance, interactive data, structured data, textual analysis, literature review

31.

The Trouble with Too Much Board Oversight

Sloan Management Review, Vol. 54, No. 3, pp. 52-56, Spring 2013, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2013-15
Posted: 21 Mar 2013
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - Finance Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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Board Oversight, Firm Innovation, Firm Value, Board Advising

32.

Should Independent Board Members with Social Ties to Management Disqualify Themselves from Serving on the Board?

Journal of Business Ethics, Forthcoming
Posted: 30 Sep 2010
Udi Hoitash
Northeastern University - Accounting Group

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CEO compensation, Corporate governance, Financial reporting quality, Independent directors, Social network, Social ties

33.

Internal Controls Quality and Audit Pricing Under the Sarbanes-Oxley Act

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 25 Jul 2007
Rani Hoitash, Udi Hoitash and Jean C. Bedard
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy

Abstract:

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Internal control, Audit effort, Audit planning, Audit pricing