Udi Hoitash

Northeastern University - Accounting Group

Lilian L. and Harry A. Cowan Research Professor

360 Huntington Ave.

Boston, MA 02115

United States

SCHOLARLY PAPERS

37

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25,515

SSRN CITATIONS
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Top 2,721

in Total Papers Citations

279

CROSSREF CITATIONS

218

Scholarly Papers (37)

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 2,523 (6,759)
Citation 12

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Internal control, Audit effort, Audit planning, Audit pricing

2.

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 2,106 (9,047)
Citation 42

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Internal controls, corporate governance, audit committee, financial expertise

3.

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 2,105 (9,056)
Citation 6

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

4.

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 1,990 (9,934)
Citation 33

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

5.

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 1,930 (10,442)
Citation 38

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

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 1,475 (16,046)
Citation 22

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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 1,175 (22,528)
Citation 31

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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 963 (30,045)
Citation 34

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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 946 (30,785)
Citation 19

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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 832 (36,796)
Citation 21

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

11.

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 769 (41,021)
Citation 8

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

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 737 (42,888)
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

13.

The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures

Number of pages: 73 Posted: 08 Jul 2020 Last Revised: 08 Jan 2021
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 731 (44,034)
Citation 6

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Critical audit matters, PCAOB, expanded audit report, determinants, XBRL, footnote disclosure, textual analysis, market reaction, audit quality, audit fees

14.

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 AccountancyBentley University - Department of Accountancy and Massachusetts Institute of Technology (MIT)
Downloads 730 (44,034)
Citation 9

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

15.

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 651 (51,270)
Citation 6

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Audit Fees, auditor realignment, audit committee, corporate governance

16.

eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research

Forthcoming in Auditing: A Journal of Practice and Theory
Number of pages: 58 Posted: 04 Jun 2020 Last Revised: 10 Mar 2021
Rani Hoitash, Udi Hoitash and Landi Morris
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University
Downloads 645 (52,004)
Citation 2

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

17.

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
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of AccountancyBentley University - Department of Accountancy
Downloads 623 (54,312)
Citation 21

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

18.

Can Sell-Side Analysts’ Experience, Expertise and Qualifications Help Mitigate the Adverse Effects of Accounting Reporting Complexity?

Review of Quantitative Finance and Accounting
Number of pages: 60 Posted: 26 Apr 2017 Last Revised: 22 Feb 2021
Rani Hoitash, Udi Hoitash and Ari Yezegel
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 600 (56,910)
Citation 1

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XBRL, accounting complexity, financial analysts’ performance, financial analysts’ expertise; recognition vs. disclosure

19.

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 531 (66,348)
Citation 6

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

20.

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 480 (75,200)

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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

21.

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 431 (85,476)
Citation 11

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

22.

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 403 (92,407)
Citation 7

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

23.

Are Words Beneficial to the Consumption of Numbers in Financial Reports?

Number of pages: 59 Posted: 19 May 2020 Last Revised: 18 Jun 2021
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 309 (124,240)
Citation 1

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Textual analysis, disclosure quality, disclosure complexity, XBRL, financial statement footnotes, MD&A

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 291 (131,794)
Citation 9

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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

25.

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 271 (142,569)
Citation 3

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

26.

Internal Audit Competency Changes in Response to Financial Reporting Quality Failures

Number of pages: 56 Posted: 22 Aug 2018 Last Revised: 27 Jan 2021
Melissa Renschler, Rani Hoitash and Udi Hoitash
Suffolk University, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 251 (153,977)
Citation 1

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

27.

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 University of Calgary
Downloads 236 (163,441)

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CEO Succession, Independent Directors, Firm Performance

28.

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 212 (181,025)
Citation 7

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Staggered Boards, Director Elections, Audit Committee, Proxy Advisors

29.

The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606

Number of pages: 55 Posted: 29 Apr 2021 Last Revised: 01 May 2021
Jaehan Ahn, Udi Hoitash and Roy Schmardebeck
Northeastern University - Accounting Group, Northeastern University - Accounting Group and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 182 (208,817)

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Revenue recognition, financial statement misstatements, SEC comment letters, information asymmetry, SAB 74, ASC 606, accounting standard adoption

30.

Internal governance and outside directors’ connections to non-director executives

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 75 Posted: 17 Jun 2020 Last Revised: 03 Aug 2021
Udi Hoitash and Anahit Mkrtchyan
Northeastern University - Accounting Group and University of Calgary
Downloads 109 (310,920)

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Board monitoring, Internal governance, Information asymmetry, Financial reporting manipulation, Social networks.

31.

Financial Constraints, Auditing, and External Financing

Number of pages: 54 Posted: 22 Oct 2020
Canisius College - Department of Economics and Finance, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of AccountancyBentley University - Department of Accountancy
Downloads 101 (327,280)

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Financial constraints, Audit fees, Audit lag, Restatements, Fraud risk, External financing

32.

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

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 49 Posted: 16 Apr 2020 Last Revised: 08 Jan 2021
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 95 (340,465)
Citation 3

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

33.

Quarterly Footnote Disclosures as a Leading Indicator of Audit Risk

Number of pages: 49 Posted: 18 Feb 2021
Bentley University - Department of Accountancy, Northeastern University - Accounting Group, Bentley University and Bentley University - Department of Accountancy
Downloads 79 (381,070)

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Footnotes, quarterly reports, restatements, comment letters, material weakness errors, discretionary accruals, audit quality, XBRL

34.

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 (772,620)
Citation 1
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35.

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

36.

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

37.

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