Udi Hoitash

Northeastern University - Accounting Group

Lilian L. and Harry A. Cowan Research Professor

360 Huntington Ave.

Boston, MA 02115

United States

SCHOLARLY PAPERS

44

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36,447

SSRN CITATIONS
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Top 2,013

in Total Papers Citations

643

CROSSREF CITATIONS

213

Scholarly Papers (44)

1.

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 2,777 (9,099)
Citation 33

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

2.

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 2,610 (10,052)
Citation 15

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Internal control, Audit effort, Audit planning, Audit pricing

3.

The Disclosure and Consequences of U.S. Critical Audit Matters

The Accounting Review, Forthcoming. https://doi.org/10.2308/TAR-2021-0013
Number of pages: 83 Posted: 08 Jul 2020 Last Revised: 29 Jun 2022
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 2,315 (12,174)
Citation 37

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

4.

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 2,250 (12,747)
Citation 42

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Internal controls, corporate governance, audit committee, financial expertise

5.

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 2,205 (13,162)
Citation 15

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

6.

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 2,156 (13,645)
Citation 62

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

7.

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 1,829 (17,670)
Citation 38

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

8.

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 - D'Amore-McKim School of Business, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,378 (27,171)
Citation 45

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

9.

A Measure of Financial Statement Benchmarking

The Accounting Review, Vol. 98 (6), pp. 253-281, 2023
Number of pages: 52 Posted: 19 Jul 2018 Last Revised: 30 Nov 2023
Bentley University - Department of Accountancy, Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Massachusetts Institute of Technology (MIT)
Downloads 1,377 (27,206)
Citation 11

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Financial statement benchmarking, Peer benchmarking, Analyst forecasts, CEO compensation, Peer-based valuation, XBRL.

10.

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: 02 Oct 2023
Rani Hoitash, Udi Hoitash and Landi Morris
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northern Arizona University
Downloads 1,305 (29,458)
Citation 13

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

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 1,195 (33,510)
Citation 19

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

12.

Advisory Directors

Number of pages: 52 Posted: 17 Jun 2011 Last Revised: 21 Feb 2013
Olubunmi Faleye, Rani Hoitash and Udi Hoitash
Northeastern University - D'Amore-McKim School of Business, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,157 (35,035)
Citation 28

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

13.

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 - D'Amore-McKim School of Business, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,023 (41,821)
Citation 108

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

14.

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 896 (50,282)
Citation 25

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

15.

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 775 (61,278)
Citation 39

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

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 768 (61,099)
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

17.

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 767 (62,120)
Citation 1

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

18.

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 695 (70,558)
Citation 6

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Audit Fees, auditor realignment, audit committee, corporate governance

19.

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 683 (72,211)
Citation 11

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

20.

The Informativeness of SAB 74 Disclosures for Accounting Standard Adoption Outcomes: Evidence from ASC 606

Number of pages: 52 Posted: 29 Apr 2021 Last Revised: 08 Dec 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 653 (76,435)
Citation 2

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

21.

Using a Large Language Model for Accounting Topic Classification

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4484489
Number of pages: 71 Posted: 25 Jun 2023
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 594 (86,041)

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Large language model; deep learning; FinBERT; accounting topic; topic classification; textual analysis

22.

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

Number of pages: 54 Posted: 19 May 2020 Last Revised: 17 Aug 2022
Jaehan Ahn, Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 570 (90,596)
Citation 5

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Narrativization, textual analysis, disclosure quality, disclosure complexity, XBRL, financial statement footnotes, management discussion and analysis

23.

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 570 (90,596)
Citation 8

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

24.

A Measure of Firm Complexity: Data and Code

Journal of Information Systems, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 4098929
Number of pages: 25 Posted: 06 May 2022
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 511 (103,837)
Citation 5

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Firm Complexity, Accounting Reporting Complexity, eXtensible Business Reporting Language (XBRL), Organizational Complexity, Business Complexity, Financial Reporting, Securities and Exchange Commission (SEC)

25.

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 499 (106,934)

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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

26.

Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data

Forthcoming: Auditing: A Journal of Practice and Theory
Number of pages: 52 Posted: 25 Jan 2023 Last Revised: 13 Apr 2023
Suffolk University, Northeastern University - Accounting Group, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 456 (118,946)

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internal audit function, internal audit competency, human capital, financial reporting quality, material weakness, misstatements, restatement disclosure, employee resume data, LinkedIn, Revelio Labs

27.

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 451 (120,551)
Citation 7

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

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 420 (129,685)
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

29.

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 381 (146,372)
Citation 3

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

30.

The Effectiveness and Efficiency of Auditors’ Remote Work During COVID-19

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 47 Posted: 02 Feb 2022 Last Revised: 30 Sep 2023
Landi Morris, Rani Hoitash and Udi Hoitash
Northern Arizona University, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 340 (166,823)
Citation 1

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COVID-19, Coronavirus, late filings, discretionary accruals, going concern, audit quality, remote work, pandemic

31.

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 340 (165,794)
Citation 1

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

32.

Auditor Expertise in Mergers and Acquisitions

Auditing: A Journal of Practice and Theory, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 4028931
Number of pages: 54 Posted: 09 Feb 2022 Last Revised: 02 Nov 2022
Ronen Gal-Or, Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 338 (166,823)

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Auditor expertise, mergers, acquisitions, auditor changes, audit quality, audit fees, industry complexity

33.

The Turnover, Retention, and Career Advancement of Female and Racial Minority Auditors: Evidence from Individual LinkedIn Data

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4488379
Number of pages: 57 Posted: 26 Jun 2023
Jaehan Ahn, Rani Hoitash, Udi Hoitash and Eric Krause
Northeastern University - Accounting Group, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 333 (169,486)

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diversity, representation, auditor turnover, auditor retention, career paths, Revelio, LinkedIn, DEI

34.

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 Massachusetts Amherst - Isenberg School of Management
Downloads 297 (191,385)

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CEO Succession, Independent Directors, Firm Performance

35.

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: 08 Jul 2022
Udi Hoitash and Anahit Mkrtchyan
Northeastern University - Accounting Group and University of Massachusetts Amherst - Isenberg School of Management
Downloads 269 (211,719)
Citation 5

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

36.

Financial Constraints, Auditing, and External Financing

European Accounting Review, Forthcoming
Number of pages: 61 Posted: 22 Oct 2020 Last Revised: 17 Dec 2022
Bentley University - Department of Accountancy, Canisius College - Department of Economics and Finance, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 252 (225,957)

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Financial constraints, Audit fees, Audit lag, External financing, Seasoned equity offerings, Debt financing

37.

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
University of Colorado at Denver, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northeastern University - Accounting Group
Downloads 248 (229,596)
Citation 4

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

38.

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 244 (233,145)
Citation 7

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Staggered Boards, Director Elections, Audit Committee, Proxy Advisors

39.

The Unintended Costs of Regulatory Uncertainty under the Holding Foreign Companies Accountable Act (HFCAA)

Number of pages: 51 Posted: 07 Jul 2022 Last Revised: 20 Jun 2023
Rani Hoitash, Udi Hoitash and Eric Krause
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 206 (273,753)

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Holding Foreign Companies Accountable Act (HFCAA), PCAOB, Inspection, Chinese Auditors, Delisting, Market Reaction, Real effects

40.

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, Northern Arizona University and Bentley University - Department of Accountancy
Downloads 167 (329,901)

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

41.

Labor Supply Drought: The Case of Accountant Talent Shortage and Audit Outcomes

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4792026
Number of pages: 54 Posted: 16 Apr 2024 Last Revised: 09 May 2024
Jaehan Ahn, Rani Hoitash, Udi Hoitash and Eric Krause
Northeastern University - Accounting Group, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 147 (367,077)

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Labor, labor shortage, recruiting, human capital, auditors, audit quality, Revelio, LinkedIn

42.

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 - D'Amore-McKim School of Business, Bentley University - Department of Accountancy and Northeastern University - Accounting Group

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Board Oversight, Firm Innovation, Firm Value, Board Advising

43.

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

44.

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