John L. Abernathy

Kennesaw State University

Assistant Professor

1000 Chastain Road

Kennesaw, GA 30144

United States

  • Kennesaw State University

SCHOLARLY PAPERS

11

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21

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12

Scholarly Papers (11)

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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 525 (62,905)
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 379 (93,080)
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 134 (252,813)

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

4.

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 126 (264,788)
Citation 5

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

5.

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 113 (286,599)

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

6.

Evidence on the Relation between Managerial Ability and Financial Reporting Timeliness

International Journal of Auditing, Vol. 22, Issue 2, pp. 185-196, 2018
Number of pages: 12 Posted: 22 Jun 2018
John L. Abernathy, Thomas R. Kubick and Adi Masli
Kennesaw State University, University of Nebraska-Lincoln and University of Kansas - School of Business
Downloads 4 (724,291)
Citation 5
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Audit report lag, earnings announcement lag, financial reporting timeliness, human capital, managerial ability, SEC filing

7.

An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

International Journal of Auditing, Vol. 21, Issue 1, pp. 100-127, 2017
Number of pages: 28 Posted: 22 May 2020
John L. Abernathy, Michael Barnes, Chad Stefaniak and Alexandria Weisbarth
Kennesaw State University, Truman State University, University of South Carolina and Central Michigan University
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Citation 3
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Audit delay, audit report lag, financial reporting timeliness

8.

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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9.

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 27 Oct 2016 Last Revised: 11 Sep 2019
John L. Abernathy, Andrew Finley, Eric T. Rapley and James Stekelberg
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

10.

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

11.

Earnings Management Constraints and Classification Shifting

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 600-626, 2014
Number of pages: 27 Posted: 26 Jul 2014
John L. Abernathy, Brooke Beyer and Eric T. Rapley
Kennesaw State University, Kansas State University and Colorado State University, Fort Collins - Department of Accounting
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Citation 3
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earnings management, earnings management constraint, classification shifting