Jeff L. Payne

University of Kentucky - Von Allmen School of Accountancy

Lexington, KY 40506

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 7,811

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Top 7,811

in Total Papers Downloads

8,128

SSRN CITATIONS
Rank 12,494

SSRN RANKINGS

Top 12,494

in Total Papers Citations

56

CROSSREF CITATIONS

39

Scholarly Papers (13)

1.

Auditing Pricing and Audit Quality: The Influence of the Introduction of Price Competition

Number of pages: 31 Posted: 21 Oct 2003
Kevan L. Jensen and Jeff L. Payne
University of Oklahoma - John T. Steed School of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 2,117 (9,967)
Citation 1

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lowballing, audit quality, price competition, audit market regulation, audit fee

2.

Audit Quality and Accrual Reliability: Evidence from the Pre- and Post-Sarbanes-Oxley Periods

Number of pages: 58 Posted: 23 Apr 2008 Last Revised: 28 Aug 2008
Dennis J. Chambers and Jeff L. Payne
Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Downloads 943 (33,953)
Citation 7

Abstract:

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Sarbanes-Oxley, Audit quality, accruals, reliability

3.

Audit Quality and the Accrual Anomaly

Number of pages: 37 Posted: 26 May 2008
Dennis J. Chambers and Jeff L. Payne
Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Downloads 922 (35,051)
Citation 4

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Sarbanes-Oxley, Audit quality, accruals, reliability, accrual anomaly

4.

Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Costs

Number of pages: 55 Posted: 19 Nov 2003
Kevan L. Jensen and Jeff L. Payne
University of Oklahoma - John T. Steed School of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 859 (38,685)
Citation 5

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The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research

Number of pages: 34 Posted: 17 Apr 2002
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 851 (38,634)
Citation 50

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Analysts' Forecast Errors, Earnings, Earnings Changes, Earnings Announcement Returns, Dispersion, Misclassification

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research

Posted: 12 Jun 2003
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma

Abstract:

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Analysts' Forecast Errors, Earnings, Earnings Changes, Earnings Announcement Returns, Dispersion, Misclassification

6.

Earning Management: Do Firms Play 'Follow the Leader'?

Contemporary Accounting Research, Vol. 33, No. 2, pp. 616-643, 2016
Number of pages: 42 Posted: 31 Jul 2012 Last Revised: 02 Jun 2016
Brian Bratten, Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 814 (41,650)
Citation 7

Abstract:

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earnings management, information transfer, analysts’ forecasts

7.

Does Selling Non-Audit Services Impair Auditor Independence? New Research Says, 'Yes'

Current Issues in Auditing, Forthcoming
Number of pages: 12 Posted: 20 May 2015
University of Kentucky - Von Allmen School of Accountancy, Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Downloads 341 (121,855)
Citation 2

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Non-audit service fees, audit quality, audit independence, earnings management

The Market’s Reaction to Unexpected Earnings Thresholds

Number of pages: 42 Posted: 24 Apr 2010 Last Revised: 29 Jul 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 248 (167,983)
Citation 1

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Analyst forecasts, earnings thresholds, market reaction

The Market’s Reaction to Unexpected Earnings Thresholds

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 42 Posted: 08 Aug 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 93 (374,073)

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Analyst forecasts, earnings thresholds, market reaction

9.

Audit Quality and Accrual Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods

Managerial Auditing Journal, Forthcoming
Number of pages: 35 Posted: 23 Feb 2011
Dennis J. Chambers and Jeff L. Payne
Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Downloads 327 (127,085)

Abstract:

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Sarbanes-Oxley, audit quality, auditor independence, accruals, persistence

10.

The Torpedo Effect: Myth or Reality?

Journal of Accounting, Auditing and Finance, Vol. 26, No. 2, 2011
Number of pages: 37 Posted: 30 Dec 2008 Last Revised: 15 Dec 2011
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 312 (133,319)
Citation 1

Abstract:

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Earnings thresholds, market reaction, torpedo effect

11.

Passive Investment and Share Repurchases

Number of pages: 58 Posted: 18 Jul 2020 Last Revised: 23 Mar 2022
Brian Bratten, Meng Huang and Jeff L. Payne
University of Kentucky - Von Allmen School of Accountancy, University of Toledo and University of Kentucky - Von Allmen School of Accountancy
Downloads 299 (139,559)

Abstract:

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passive investment, stock repurchases, earnings management, firm performance, payout policy

12.

The Market's Reaction to Unexpected Earnings Thresholds

Journal of Business Finance & Accounting, Vol. 38, Issue 1-2, pp. 34-57, 2011
Number of pages: 24 Posted: 16 Mar 2011
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 2 (843,595)
Citation 1

Abstract:

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analyst forecasts, earnings thresholds, market reaction

Earnings Management: The Effect of Ex Ante Earnings Expectations

Posted: 20 Jan 1997
Jeff L. Payne and Sean W.G. Robb
University of Kentucky - Von Allmen School of Accountancy and University of Central Florida

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Earnings Management: The Effect of Ex Ante Earnings Expectations

Posted: 24 Apr 2001
Jeff L. Payne and Sean W.G. Robb
University of Kentucky - Von Allmen School of Accountancy and University of Central Florida

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Earnings management; Analysts; Forecasts; Discretionary accruals