Sharad Asthana

University of Texas-San Antonio

Associate Professor

One UTSA Circle

San Antonio, TX 78249

United States

http://www.sasthana.com

SCHOLARLY PAPERS

18

DOWNLOADS

509

SSRN CITATIONS

0

CROSSREF CITATIONS

5

Scholarly Papers (18)

1.

Diversification by the Audit Office in the US and Its Impact on Audit Quality

Number of pages: 38 Posted: 06 Oct 2012 Last Revised: 10 Jun 2014
Sharad Asthana
University of Texas-San Antonio
Downloads 506 (55,048)

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Audit office, diversification, audit quality

Corporate Governance, Audit Firm Reputation, Auditor Switches, and Client Stock Price Reactions: The Andersen Experience

International Journal of Auditing, Vol. 14, No. 3, pp. 274-293, November 2010
Number of pages: 20 Posted: 27 Sep 2010
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting
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Corporate Governance, Audit Firm Reputation, Auditor Switches, and Client Stock Price Reactions: The Andersen Experience

International Journal of Auditing, 2010
Posted: 04 Feb 2010
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting

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Auditor Reputation, Auditor Change, Arthur Andersen, Enron, Corporate Governance

3.

Auditors’ Inter-Organizational Vertical Mobility and Its Consequences for Audit Quality

Posted: 23 Apr 2019
Sharad Asthana, Qiang Cao, Lele Chen and Nanwei Hu
University of Texas-San Antonio, Central University of Finance and Economics (CUFE) - School of Accountancy, University of Texas at San Antonio - Department of Accounting and China University of Mining and Technology (CUMT)

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Signing Auditor, Mobility, Audit Quality

4.

Fee Competition Among Big 4 Auditors and Audit Quality

Review of Quantitative Finance and Accounting (February 2019), 52(2): 403-438.
Posted: 09 Feb 2019
Sharad Asthana, Inder K. Khurana and K. K. Raman
University of Texas-San Antonio, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Big 4 Firms, Audit Fee Competition, Audit Quality, PCAOB

5.

US-Listed Foreign Companies’ Choice of a US-Based Versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

Accounting Horizons, Vol. 29, No. 3, 2015
Posted: 08 Aug 2018
Sharad Asthana, K. K. Raman and Hongkang Xu
University of Texas-San Antonio, The University of Texas at San Antonio and University of Massachusetts Dartmouth

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U.S.-Listed Foreign Companies, Big N Auditor, Pcaob, Outsourcing, Audit Fees, Quality of Audited Earnings

6.

Unintended Consequences of Big 4 Auditor Office-Level Industry Specialization

International Journal of Accounting, Auditing, and Performance Evaluation. Vol. 14, Nos. 2/3, 254-289
Posted: 07 May 2018
Sharad Asthana, Rachana Kalelkar and K. K. Raman
University of Texas-San Antonio, University of Houston - Victoria and The University of Texas at San Antonio

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Big 4; industry specialization; non-specialist clients; PCAOB risk-based inspections; audit effort; earnings quality

7.

US-listed Foreign Companies’ Choice of a US-based vs. Home Country-based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

Accounting Horizons (September 2015), 29(3): 631-666
Posted: 15 Mar 2015 Last Revised: 24 Sep 2016
Sharad Asthana, K. K. Raman and Hongkang Xu
University of Texas-San Antonio, The University of Texas at San Antonio and University of Texas at San Antonio - College of Business

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US-listed foreign companies, Big N auditor, PCAOB, outsourcing, audit fees, quality of audited earnings

8.

Organizational Form and Accounting Choice: Are Nonprofit or For-Profit Managers More Aggressive

Accounting Review, 2014, DOI: 10.2308/accr-50796
Posted: 09 May 2014
University of Delaware, University of Alabama at Birmingham and University of Texas-San Antonio

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9.

Client-Based Measure of the Audit Office Reputation and Its Association with Audit Fees, Earnings Quality, and Client’s Market Value

Posted: 01 Apr 2014
Sharad Asthana and Rachana Kalelkar
University of Texas-San Antonio and University of Houston - Victoria

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Audit office reputation, client reputation, audit fees, audit quality, market value

10.

Effect of Client Reputation on Audit Fees at the Office Level: An Examination of S&P 500 Index Membership

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 30 Jul 2013
Sharad Asthana and Rachana Kalelkar
University of Texas-San Antonio and University of Houston - Victoria

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Auditor Reputation, Client Reputation, S&P 500 Index, Audit Fees, Rent Extraction, Cost Recovery

11.

Abnormal Audit Fee and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 27 Mar 2012
Sharad Asthana and Jeff P. Boone
University of Texas-San Antonio and University of Texas at San Antonio - Department of Accounting

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abnormal audit fees, audit quality, client bargaining power, economic bonding, SOX

12.

Auditor Failure and Market Reactions: Evidence from China

International Journal of Accounting, Auditing and Performance Evaluation, Forthcoming
Posted: 30 Aug 2009 Last Revised: 05 Sep 2009
Sharad Asthana, Heibatollah Sami and Zhongxia Shelly Ye
University of Texas-San Antonio, Lehigh University and Kennesaw State University

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assurance effect, audit quality, auditor failure in China, domestic vs. international auditors, governmental penalties, insurance effect, market reactions, stock value

13.

Earnings Management, Expected Returns on Pension Assets, and Resource Allocation Decisions

Journal of Pension Economics and Finance, Vol. 7, No. 1, pp. 1-22, March 2007
Posted: 15 Aug 2007
Sharad Asthana
University of Texas-San Antonio

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Pension assets, expected returns, earnings management, capital market response

14.

Factors Associated with the Early Adoption of the Sec's Revised Auditor Fee Disclosure Rules

Auditing: A Journal of Practice & Theory, Fall 2006
Posted: 25 Jun 2006
Sharad Asthana and Jayanthi Krishnan
University of Texas-San Antonio and Temple University - Department of Accounting

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Audit Fee, Early Adoption, Non-Audit Fee, Auditor Independence

15.

Do Highly Compensated Participants Influence the Management of Qualified Pension Plans?

Posted: 17 May 2006
Sharad Asthana
University of Texas-San Antonio

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Defined-Benefit Pension plans, highly compensated employees, funding, actuarial assumptions

16.

The Effect of Enron, Andersen, and Sarbanes-Oxley on the Market for Audit Services

Posted: 09 Aug 2004 Last Revised: 07 Dec 2017
Sharad Asthana, Steven Balsam and Sungsoo Kim
University of Texas-San Antonio, Temple University - Department of Accounting and Rutgers Business School - Camden

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17.

Differential Response of Small Versus Large Investors to 10-K Filings on Edgar

Accounting Review, July 2004
Posted: 27 May 2004
University of Texas-San Antonio, Temple University - Department of Accounting and National University of Singapore (NUS) - Department of Accounting

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EDGAR, Trading Volume, Trade Size, Disclosure

18.

Audit Firm Reputation and Client Stock Price Reactions: Evidence from the Enron Experience

Posted: 20 Jul 2003
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting

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Andersen, Enron, auditor reputation, assurance, insurance, investor losses, market value, abnormal returns