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Scott Whisenant

University of Kansas

Associate Professor

Capitol Federal Hall, #4101

1654 Naismith Dr.

Lawrence, KS 66045

United States

http://https://business.ku.edu/scott-whisenant

  • University of Kansas

    • Email
    • Tel: 785-864-7577
SCHOLARLY PAPERS

16

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9,924

TOTAL CITATIONS
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Top 23,283

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61

Scholarly Papers (16)

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1.

Using Fundamental Analysis to Assess Earnings Quality: Evidence from the Center for Financial Research and Analysis

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Citation 1

Using Fundamental Analysis to Assess Earnings Quality: Evidence from the Center for Financial Research and Analysis

Journal of Accounting, Auditing & Finance (Fall 2001, Volume 16, No. 4: 273 ! 295)
Number of pages: 32 Posted: 16 Oct 2000 Last Revised: 03 Jun 2016
Scott Whisenant and Patricia M. Fairfield
University of Kansas and Georgetown University - Department of Accounting and Business Law
Downloads 3,368 (8,589)
Citation 1

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Fundamental analysis, market efficiency, contextual analysis, off-financial-statement data

Using Fundamental Analysis to Assess Earnings Quality: Evidence from the Center for Financial Research and Analysis

Posted: 14 Sep 2001
Scott Whisenant and Patricia M. Fairfield
University of Kansas and Georgetown University - Department of Accounting and Business Law

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2.

Accrued Earnings and Growth: Implications for Earnings Persistence and Market Mispricing

Accounting Review, Vol. 78, No. 1, 2003
Number of pages: 32 Posted: 05 Jan 2001 Last Revised: 03 Jun 2016
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School
Downloads 3,128 (9,873)
Citation 8

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Accrued Earnings, Growth, Earnings Quality, Financial

3.

The Differential Persistence of Accruals and Cash Flows for Future Operating Income Versus Future Return on Assets

Review of Accounting Studies, Vol. 8, No. 2/3, 2003
Number of pages: 26 Posted: 05 Sep 2002 Last Revised: 03 Jun 2016
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School
Downloads 1,665 (26,856)
Citation 18

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accrued earnings, growth, return on assets, earnings management, financial statement analysis

4.

Evidence on the Joint Determination of Audit and Non-Audit Services

Journal of Accounting Research, Vol. 41, No. 4, 2003
Number of pages: 31 Posted: 23 Apr 2002 Last Revised: 03 Jun 2016
Scott Whisenant, Srinivasan Sankaraguruswamy and Kannan Raghunandan
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting
Downloads 1,210 (43,178)
Citation 32

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audit pricing, non-audit pricing, economies of scope, joint provision of services

5.

An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons

Downloads 553 (124,133)
Citation 2

An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons

Auditing: A Journal of Practice & Theory, Vol. 23, No. 1, 2004
Number of pages: 29 Posted: 08 Nov 2000 Last Revised: 16 Jul 2023
Scott Whisenant and Srinivasan Sankaraguruswamy
University of Kansas and National University of Singapore (NUS) - Department of Accounting
Downloads 553 (122,393)
Citation 2

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audit markets, auditor realignments, disclosure regulations

An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons

Posted: 25 Oct 2003
Srinivasan Sankaraguruswamy and Scott Whisenant
National University of Singapore (NUS) - Department of Accounting and University of Kansas

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audit markets, auditor realignments, disclosure regulations

6.

Initial Evidence on the Association Between Non-Audit Fees and Restated Financial Statements

Posted: 17 Feb 2005
Kannan Raghunandan, William J. Read and Scott Whisenant
Florida International University (FIU) - School of Accounting, Bentley University - Department of Accountancy and University of Kansas

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restatements, audit fees, independence

7.

The Effect of Technical Default Cost on Discretionary Accounting Decisions

HassabElnaby, H., J. Mosebach, M. Mosebach, and S. Whisenant. The Effect of Technical Default Cost on Discretionary Accounting Decisions, 2014, International Research Journal of Applied Finance, V (8), 1075-1097.
Posted: 04 Feb 2005 Last Revised: 03 Jun 2016
Hassan R. Hassabelnaby, Janet Mosebach, Michael Mosebach and Scott Whisenant
Northern Kentucky University, Boise State University, University of Akron - The George W. Daverio School of Accountancy and University of Kansas

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Accounting choice, discretionary accounting, earnings management, accounting, debt, technical default, positive accounting

8.

Price Competition Within the Large Audit Firm Oligopoly: A Panel Data Analysis of Initial Engagements

Posted: 01 Oct 2003 Last Revised: 04 Nov 2016
Scott Whisenant and Michael Willenborg
University of Kansas and University of Connecticut - Department of Accounting

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audit pricing, lowballing, quasi-rents, audit quality, earnings quality

9.

Evidence on the Joint Determination of Audit and Non-Audit Fees

Posted: 24 Apr 2003
Scott Whisenant, Srinivasan Sankaraguruswamy and Kannan Raghunandan
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting

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audit pricing, non-audit pricing, economies of scope, joint provision of services

10.

The Differential Persistence of Accruals and Cash Flows for Future Operating Income Versus Future Profitability

Posted: 24 Apr 2003
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School

Abstract:

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accrued earnings, growth, return on assets, earnings management, financial statement analysis

11.

Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing

Posted: 24 Sep 2002
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School

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accrued earnings, growth, earnings quality, financial statement analysis, market mispricing

12.

Market Reactions to Disclosure of Reportable Events

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Market Reactions to Disclosure of Reportable Events

Posted: 14 Dec 2001
Scott Whisenant, Srinivasan Sankaraguruswamy and Kannan Raghunandan
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting

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internal control, reportable events, auditor changes

Market Reactions to Disclosure of Reportable Events

Auditing: A Journal of Practice and Theory, Vol. 22, No. 1, pp. 181-194, March 2003
Posted: 23 Sep 2002 Last Revised: 04 Jun 2016
Scott Whisenant, Srinivasan Sankaraguruswamy and Kannan Raghunandan
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting

Abstract:

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reportable events, auditor changes, financial disclosure reliability

13.

Evidence on the Auditor and Client Relationship: What Can Be Learned from Reasons Reported by Managers for Changing Auditors?

Posted: 09 Mar 2000 Last Revised: 03 Nov 2016
Scott Whisenant
University of Kansas

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auditor switches, auditor quality

14.

Quality Levels of Predecessor and Successor Auditors: Evidence from the Reasons Reported by Managers for Changing Auditors

Posted: 27 Feb 2000 Last Revised: 03 Nov 2016
Scott Whisenant
University of Kansas

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Auditor switches, auditor quality

15.

Restating Financial Statements for Alternative and Non-Gaaps: Worth the Effort?

JSW1998.03 Georgetown University Working Paper Series
Posted: 18 Jul 1998 Last Revised: 03 Nov 2016
Scott Whisenant
University of Kansas

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16.

Does Fundamental Analysis Produce More Value-Relevant Summary Measures?

Posted: 11 Feb 1998 Last Revised: 03 Nov 2016
Scott Whisenant
University of Kansas

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