Scott Whisenant

University of Kansas

Associate Professor

Capitol Federal Hall

1654 Naismith Dr.

Lawrence, KS 66045

United States

SCHOLARLY PAPERS

16

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CITATIONS
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46

Scholarly Papers (16)

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 3,202 (3,158)
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

Journal of Accounting Auditing & Finance, Vol. 16, No. 4, pp. 273-295, Fall 2001
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
Georgetown University - Department of Accounting and Business Law, University of Kansas and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,381 (5,322)
Citation 4

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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
Georgetown University - Department of Accounting and Business Law, University of Kansas and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,468 (11,916)
Citation 15

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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
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting
Downloads 1,056 (19,802)
Citation 6

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

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: 03 Jun 2016
Scott Whisenant and Srinivasan Sankaraguruswamy
University of Kansas and National University of Singapore (NUS) - Department of Accounting
Downloads 469 (59,010)

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audit markets, auditor realignments, disclosure regulations

An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons

Journal of Practice & Theory, Vol. 23, No. 1, pp. 107-121, March 2004
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

Accounting Horizons, Vol. 17, No. 3, pp. 223-234, September 2003
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
University of Toledo - Department of Accounting, 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

Journal of Accounting Research, Vol. 41, No. 4, pp. 721-744, September 2003
Posted: 24 Apr 2003
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

Review of Accounting Studies, Vol. 8, No. 2/3, pp. 221-243, September 2003
Posted: 24 Apr 2003
Georgetown University - Department of Accounting and Business Law, University of Kansas and Indiana University - Kelley School of Business - Department of Accounting

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

Accounting Review, Vol. 78, No. 1, pp. 353-371, January 2003
Posted: 24 Sep 2002
Georgetown University - Department of Accounting and Business Law, University of Kansas and Indiana University - Kelley School of Business - Department of Accounting

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

Market Reactions to Disclosure of Reportable Events

Posted: 14 Dec 2001
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
University of Kansas, National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting

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reportable events, auditor changes, financial disclosure reliability

13.

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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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