Chris E. Hogan

Michigan State University - Department of Accounting & Information Systems

Associate Professor

270 North Business Complex

East Lansing, MI 48824-1034

United States

  • Michigan State University - Department of Accounting & Information Systems

SCHOLARLY PAPERS

12

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SSRN CITATIONS
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53

CROSSREF CITATIONS

13

Scholarly Papers (12)

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1.

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Downloads 1,912 ( 9,188)
Citation 63

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Number of pages: 39 Posted: 15 Jan 2004
Hemang Desai, Chris E. Hogan and Michael S. Wilkins
Southern Methodist University (SMU) - Accounting Department, Michigan State University - Department of Accounting & Information Systems and University of Kansas
Downloads 1,912 (9,006)
Citation 63

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Earnings restatements, management turnover

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Posted: 27 Jun 2005
Hemang Desai, Chris E. Hogan and Michael S. Wilkins
Southern Methodist University (SMU) - Accounting Department, Michigan State University - Department of Accounting & Information Systems and University of Kansas

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Restatements, reputational penalty, management turnover, aggressive accounting

2.

The Long-Run Performance of Firms Adopting Compensation Plans Based on Economic Profits

Number of pages: 32 Posted: 06 Jan 2000
Chris E. Hogan and Craig M. Lewis
Michigan State University - Department of Accounting & Information Systems and Vanderbilt University - Finance
Downloads 972 (25,969)
Citation 8

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3.

Do Management Internal Control Certifications Increase the Likelihood of Restatement-Related Litigation?

Number of pages: 48 Posted: 02 Nov 2012 Last Revised: 26 Apr 2013
Chris E. Hogan, Tamara A. Lambert and Jaime J. Schmidt
Michigan State University - Department of Accounting & Information Systems, Lehigh University and University of Texas at Austin
Downloads 416 (79,275)
Citation 1

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internal control weaknesses, class-action litigation, financial statement restatements, disclosure timeliness

4.

Audit Committee Members and Restatement-Related Litigation Risk

Number of pages: 44 Posted: 20 May 2015
Chris E. Hogan, Jaime J. Schmidt and Anne Thompson
Michigan State University - Department of Accounting & Information Systems, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 255 (135,823)
Citation 1

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audit committee members, audit committee litigation, financial statement restatements, financial expertise

5.

An Examination of Auditors’ Responsiveness to Risk Cues: Evidence from Fair Value Estimates

Number of pages: 57 Posted: 10 Apr 2020 Last Revised: 10 Sep 2020
Chris E. Hogan, Sarah E. Stein and Sarah B. Stuber
Michigan State University - Department of Accounting & Information Systems, Virginia Tech and Texas A&M University - Mays Business School
Downloads 62 (393,129)
Citation 1

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fair value, investment security, expert auditors, Big 4, cues, property-casualty insurance companies

6.

Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?

Number of pages: 53
Sarah B. Stuber and Chris E. Hogan
Texas A&M University - Mays Business School and Michigan State University - Department of Accounting & Information Systems
Downloads 1

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estimates, auditor, regulation, PCAOB, allowance for loan losses

7.

Accelerated Filing Deadlines, Internal Controls, and Financial Statement Quality: The Case of Originating Misstatements

Colleen M. Boland, Scott N. Bronson, and Chris E. Hogan (2015) Accelerated Filing Deadlines, Internal Controls, and Financial Statement Quality: The Case of Originating Misstatements. Accounting Horizons: September 2015, Vol. 29, No. 3, pp. 551-575.
Posted: 08 Aug 2019
Colleen M. Boland, Chris E. Hogan and Scott N. Bronson
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Michigan State University - Department of Accounting & Information Systems and School of Business - University of Kansas

Abstract:

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accelerated filing, financial statement restatements, Sarbanes-Oxley Act, filing lags, internal controls

8.

Motivating Compliance: Firm Response to Mandatory Existence Disclosure Policies

Colleen M. Boland, Chris E. Hogan, and Marilyn F. Johnson (2018) Motivating Compliance: Firm Response to Mandatory Disclosure Policies. Accounting Horizons: June 2018, Vol. 32, No. 2, pp. 103-119.
Posted: 15 Dec 2017 Last Revised: 07 Aug 2019
Colleen M. Boland, Chris E. Hogan and Marilyn F. Johnson
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

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mandatory existence disclosure regulation, governance policies, conflicts of interest, whistleblower, document retention, compensation, nonprofit organizations, regulation, auditor

9.

The Effects of PCAOB Inspections on Auditor-Client Relationships

Posted: 26 Jun 2017
Andrew Acito, Chris E. Hogan and Richard Mergenthaler
Virginia Tech, Michigan State University - Department of Accounting & Information Systems and The University of Arizona - Eller College of Management

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PCAOB inspections, audit fees, auditor turnover

10.

The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms

Auditing: A Journal of Practice & Theory, Vol. 32, No. 4, 2013
Posted: 29 Jul 2013 Last Revised: 05 Jun 2015
Joseph H. Schroeder and Chris E. Hogan
Indiana University - Kelley School of Business - Department of Accounting and Michigan State University - Department of Accounting & Information Systems

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PCAOB Auditing Standard No. 5, economic recession, Sarbanes-Oxley Act, auditor portfolio, audit risk

11.

Industry Specialization by Auditors

Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Posted: 04 May 1999
Chris E. Hogan and Debra C. Jeter
Michigan State University - Department of Accounting & Information Systems and Vanderbilt University - Accounting

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12.

Costs and Benefits of Audit Quality in the IPO Market: A Self-Selection Analysis

THE ACCOUNTING REVIEW, Vol 72, No 1, January 1997
Posted: 04 Dec 1996
Chris E. Hogan
Michigan State University - Department of Accounting & Information Systems

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