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Jeff L. Payne

University of Kentucky - Von Allmen School of Accountancy

Lexington, KY 40506

United States

  • University of Kentucky - Von Allmen School of Accountancy

SCHOLARLY PAPERS

13

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7,462

CITATIONS
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in Total Papers Citations

96

Scholarly Papers (13)

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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 1,884 (5,531)

Abstract:

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 826 (20,890)
Citation 2

Abstract:

Sarbanes-Oxley, Audit quality, accruals, reliability

3.

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

Downloads 781 ( 24,430)
Citation 77

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 - Michael F. Price College of Business
Downloads 781 (24,034)
Citation 77

Abstract:

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

Accounting Review, Vol. 78, October 2003
Posted: 12 Jun 2003
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma - Michael F. Price College of Business

Abstract:

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

4.

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 768 (23,106)
Citation 2

Abstract:

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

5.

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 768 (23,227)
Citation 3

Abstract:

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 - Michael F. Price College of Business
Downloads 533 (29,741)
Citation 1

Abstract:

earnings management, information transfer, analysts’ forecasts

7.

An Exploratory Examination of Auditor Liability Caps

Number of pages: 36 Posted: 17 Oct 2009 Last Revised: 09 Jan 2012
James H. Irving, Jeff L. Payne and Paul L. Walker
James Madison University, University of Kentucky - Von Allmen School of Accountancy and University of Virginia
Downloads 348 (63,597)

Abstract:

auditor liability, audit risk, audit fees, auditor independence

8.

The Market’s Reaction to Unexpected Earnings Thresholds

Downloads 317 ( 76,954)
Citation 3

The Market’s Reaction to Unexpected Earnings Thresholds

Number of pages: 42 Posted: 24 Apr 2010 Last Revised: 29 Jul 2010
Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas
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 - Michael F. Price College of Business
Downloads 231 (107,905)
Citation 3

Abstract:

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
Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas
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 - Michael F. Price College of Business
Downloads 86 (244,852)
Citation 3

Abstract:

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 276 (78,577)
Citation 2

Abstract:

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 - Michael F. Price College of Business
Downloads 268 (85,338)
Citation 3

Abstract:

Earnings thresholds, market reaction, torpedo effect

11.

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
Monika Causholli, Dennis J. Chambers and Jeff L. Payne
University of Kentucky, Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Downloads 64 (106,479)

Abstract:

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

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
Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas
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 - Michael F. Price College of Business
Downloads 2 (530,936)
Citation 3

Abstract:

analyst forecasts, earnings thresholds, market reaction

13.

Earnings Management: The Effect of Ex Ante Earnings Expectations

Downloads 0 (553,143)

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 Toronto - Rotman School of Management

Abstract:

Earnings Management: The Effect of Ex Ante Earnings Expectations

Journal of Accounting, Auditing and Finance, Vol. 15, Fall 2000
Posted: 24 Apr 2001
Jeff L. Payne and Sean W.G. Robb
University of Kentucky - Von Allmen School of Accountancy and University of Toronto - Rotman School of Management

Abstract:

Earnings management; Analysts; Forecasts; Discretionary accruals

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