Randal J. Elder

Syracuse University

Associate Professor

900 S. Crouse Avenue

School of Management Department of Accounting

Syracuse, NY 13244

United States

SCHOLARLY PAPERS

13

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CITATIONS
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19

Scholarly Papers (13)

1.

Internal Control Weaknesses and Client Risk Management

Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
Number of pages: 55 Posted: 08 Dec 2008 Last Revised: 16 Dec 2009
Randal J. Elder, Yan Zhang, Jian Zhou and Nan Zhou
Syracuse University, State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business
Downloads 1,496 (11,468)
Citation 6

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Internal control weaknesses, Client risk management, Audit fee and audit opinion, Auditor resignation

2.

Corporate Governance and Earnings Management: The Implications of Corporate Governance Best-Practice Principles for Taiwanese Listed Companies

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 47 Posted: 30 Apr 2007
Ken Y. Chen, Randal J. Elder and Yung-Ming Hsieh
National Taiwan University, Syracuse University and Soochow University. Taiwan
Downloads 1,279 (14,665)
Citation 11

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corporate governance, earnings management, financial expertise, family control, group-affiliation

3.

Audit Quality and Earnings Management by Seasoned Equity Offering Firms

Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 2, pp. 95-120, 2004
Number of pages: 37 Posted: 26 Jan 2006
Jian Zhou and Randal J. Elder
University of Hawaii at Manoa and Syracuse University
Downloads 1,233 (15,548)
Citation 9

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Audit quality, earnings management, seasoned equity offering

4.

Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan

Journal of Contemporary Accounting and Economics, Vol. 1, No. 2, December 2005
Number of pages: 38 Posted: 01 Aug 2005
Ken Y. Chen, Randal J. Elder and Jo-Lan Liu
National Taiwan University, Syracuse University and Overseas Chinese Institute of Technology - Department of Accounting
Downloads 1,229 (15,621)
Citation 10

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Auditor-Client Negotiation, Auditor Independence, Auditor Expertise, Industry Specialist

5.

Audit Quality Attributes, Client Size and Cost of Capital

Number of pages: 41 Posted: 02 Oct 2005 Last Revised: 17 Aug 2008
SUNY Albany, Syracuse University and The American University in Cairo - School of Business
Downloads 1,082 (18,970)
Citation 6

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Cost of capital, audit firm size, auditor specialization, information and monitoring

6.

Audit Fees and Nonaudit Fees in the Governmental Sector: A Self-Selection Analysis

Research in Government and Nonprofit Accounting, Vol. 10, pp. 65-86, 1999
Number of pages: 22 Posted: 09 Mar 2004
Randal J. Elder, Susan C. Kattelus and Edward B. Douthett
Syracuse University, Eastern Michigan University and George Mason University - School of Business
Downloads 439 (64,226)
Citation 1

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Audit fees, nonaudit services, governmental sector, self-selection.

7.

An Empirical Investigation of the Relation between Risk Assessments and Sample Size Decisions

March 2000
Number of pages: 31 Posted: 03 Jul 2000
Randal J. Elder and Robert D. Allen
Syracuse University and University of Utah - School of Accounting and Information Systems
Downloads 435 (64,928)
Citation 3

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8.

Behind the Numbers: Insights into Large Audit Firm Sampling Policies

Accounting Horizons, Forthcoming
Number of pages: 32 Posted: 27 Jul 2013 Last Revised: 14 Aug 2015
Brant E. Christensen, Randal J. Elder and Steven M. Glover
University of Oklahoma, Syracuse University and Brigham Young University
Downloads 434 (65,095)
Citation 3

Abstract:

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Audit sampling, statistical sampling, materiality, audit misstatements

9.

Error Rates, Error Projection, and Consideration of Sampling Risk: Audit Sampling Data from the Field

Number of pages: 47 Posted: 12 Apr 2013
Michael T Durney, Randal J. Elder and Steven M. Glover
FASB, Syracuse University and Brigham Young University
Downloads 348 (84,466)
Citation 4

Abstract:

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sampling, error rates, error projection, sampling risk

10.

IPO Underpricing and Audit Quality Differentiation Within Non-Big 5 Firms

International Journal of Auditing, Vol. 11, No. 2, pp. 115-131, July 2007
Number of pages: 17 Posted: 22 Oct 2007
Susan Albring, Randal J. Elder and Jian Zhou
Syracuse University - Joseph I. Lubin School of Accounting, Syracuse University and University of Hawaii at Manoa
Downloads 14 (550,050)
Citation 4
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11.

Post-Sox Downward Auditor Switches and Their Impacts on the Nonprofit Audit Market

Journal of Accounting and Public Policy, Vol. 36, No. 5, 2017
Posted: 14 Oct 2017
Nancy Chun Feng and Randal J. Elder
Suffolk University and Syracuse University

Abstract:

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auditor switch, nonprofit audit market, Sarbanes-Oxley Act, auditor specialization, material weaknesses

12.

An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 10 Feb 2017 Last Revised: 28 Mar 2017
Fatima Alali, Randal J. Elder and Jian Zhou
California State University, Fullerton, Syracuse University and University of Hawaii at Manoa

Abstract:

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Big 4 pricing, small firms, Sarbanes-Oxley Act, PCAOB AS2, PCAOB AS5, Great Recession

13.

Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms

Posted: 02 Dec 2002
Randal J. Elder and Jian Zhou
Syracuse University and University of Hawaii at Manoa

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audit quality, industry specialization, earnings management, initial public offering