John L. Abernathy

Kennesaw State University

Assistant Professor

1000 Chastain Road

Kennesaw, GA 30144

United States

SCHOLARLY PAPERS

9

DOWNLOADS

1,643

SSRN CITATIONS
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Top 47,456

in Total Papers Citations

14

CROSSREF CITATIONS

4

Scholarly Papers (9)

1.

A Summary of 10 Years of PCAOB Research: What Have We Learned?

Number of pages: 45 Posted: 26 Mar 2013 Last Revised: 28 Mar 2013
John L. Abernathy, Michael Barnes and Chad M. Stefaniak
Kennesaw State University, Oklahoma State University - Stillwater and University of South Carolina
Downloads 599 (84,988)
Citation 11

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Public Company Accounting Oversight Board, PCAOB, Registration, Standard Setting, Inspection, Enforcement

2.

Audit Committee Expertise and Financial Analysts’ and Investors’ Ability to Anticipate Future Earnings

Number of pages: 59 Posted: 12 Oct 2011
John L. Abernathy, Tony Kang and Gopal V. Krishnan
Kennesaw State University, University of Nebraska - Lincoln and Bentley University
Downloads 419 (131,190)
Citation 1

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Audit committees, Financial expertise, Analyst Forecasts, Corporate governance, Financial reporting quality

3.

The Economic Relevance of Chief Marketing Officers in Firms’ Top Management Teams

Journal of Business & Economics Research – December 2013 Volume 11, Number 12
Number of pages: 35 Posted: 12 Sep 2014
John L. Abernathy, Thomas R. Kubick and Adi Masli
Kennesaw State University, University of Nebraska-Lincoln and University of Arkansas - Sam M. Walton College of Business
Downloads 232 (244,623)

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chief marketing officer, top management team, shareholder value, performance attribution analysis

4.

High-Quality Information Technology and Capital Investment Decisions

Journal of Information Systems, Forthcoming
Number of pages: 55 Posted: 05 Jul 2019 Last Revised: 17 Dec 2019
John L. Abernathy, Brooke Beyer, Jimmy Downes and Eric T. Rapley
Kennesaw State University, Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting
Downloads 227 (249,790)
Citation 2

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internal information quality; capital expenditure; research and development; acquisition; information technology quality

5.

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of American Taxation Association, Vol. 35, No. 1, 2013 DOI: 10.2308/atax-50246, 2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 03 Jul 2012 Last Revised: 25 Aug 2018
John L. Abernathy, Stephan Davenport and Eric T. Rapley
Kennesaw State University, University of Tennessee, Chattanooga - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 166 (331,269)
Citation 9

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Schedule UTP, tax avoidance, uncertain tax positions, event study

6.

Does Greater Access to Employees with Information Technology Capability Improve Financial Reporting Quality?

Forthcoming, Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12869
Posted: 28 Apr 2023
John L. Abernathy, J. Philipp Klaus, Linh Le and Adi Masli
Kennesaw State University, University of Texas at Arlington - Department of Accounting, University of Nebraska at Omaha and University of Kansas - School of Business

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information technology, financial reporting quality, IT capability, employee IT competency

7.

Financial Statement Footnote Readability and Corporate Audit Outcomes

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 08 Sep 2018
John L. Abernathy, Feng Guo, Thomas R. Kubick and Adi Masli
Kennesaw State University, Iowa State University - Department of Accounting and Finance, University of Nebraska-Lincoln and University of Kansas - School of Business

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8.

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 27 Oct 2016 Last Revised: 11 Sep 2019
Kennesaw State University, Claremont McKenna College - Robert Day School of Economics and Finance, Colorado State University, Fort Collins - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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Audit Fees, Tax Risk, Effective Tax Rates, Auditor-Provided Tax Services, Nonaudit Services

9.

The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness

Abernathy, J. L., B. Beyer, A. Masli, C. Stefaniak. The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness. Advances in Accounting 30 (2): 283-297, 2014
Posted: 25 Nov 2014 Last Revised: 26 Nov 2014
John L. Abernathy, Brooke Beyer, Adi Masli and Chad M. Stefaniak
Kennesaw State University, Kansas State University, University of Arkansas - Sam M. Walton College of Business and University of South Carolina

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Audit Committee, Audit committee chair, accounting expertise, audit report lag, earnings announcement lag