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

Associate Professor

N270 Business College Complex

Department of Accounting and Information System

East Lansing, MI 48824-1121

United States

  • Michigan State University - Department of Accounting & Information Systems

  • Michigan State University

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 17,259

SSRN RANKINGS

Top 17,259

in Total Papers Downloads

3,752

SSRN CITATIONS
Rank 14,842

SSRN RANKINGS

Top 14,842

in Total Papers Citations

63

CROSSREF CITATIONS

15

Scholarly Papers (12)

Actions:
Email selected abstracts
1.

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

Downloads 1,938 ( 10,578)

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

Number of pages: 39 Posted: 15 Jan 2004
Hemang Desai, Chris E. Hogan, Chris E. Hogan and Michael S. Wilkins
Southern Methodist University (SMU) - Accounting Department, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and University of Kansas
Downloads 1,938 (10,363)
Citation 68

Abstract:

Loading...

Earnings restatements, management turnover

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

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

Abstract:

Loading...

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, Chris E. Hogan and Craig M. Lewis
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and Vanderbilt University - Finance
Downloads 982 (29,647)
Citation 8

Abstract:

Loading...

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, Chris E. Hogan, Tamara A. Lambert and Jaime J. Schmidt
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, Lehigh University and University of Texas at Austin
Downloads 427 (87,667)
Citation 1

Abstract:

Loading...

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, Chris E. Hogan, Jaime J. Schmidt and Anne Thompson
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 272 (143,987)
Citation 3

Abstract:

Loading...

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: 56 Posted: 10 Apr 2020 Last Revised: 19 Jan 2021
Chris E. Hogan, Chris E. Hogan, Sarah E. Stein and Sarah B. Stuber
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, Virginia Tech and Texas A&M University - Mays Business School
Downloads 133 (272,845)
Citation 1

Abstract:

Loading...

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

6.

Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?

Downloads 0 (818,713)

Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?

Posted: 03 Dec 2020
Sarah B. Stuber, Chris E. Hogan and Chris E. Hogan
Texas A&M University - Mays Business School and Michigan State UniversityMichigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

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

Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?

Journal of Accounting Research, Volume 59, Issue 1
Posted: 18 Mar 2021
Sarah B. Stuber, Chris E. Hogan and Chris E. Hogan
Texas A&M University - Mays Business School and Michigan State UniversityMichigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

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, Chris E. Hogan and Scott N. Bronson
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and School of Business - University of Kansas

Abstract:

Loading...

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, Chris E. Hogan and Marilyn F. Johnson
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

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, Chris E. Hogan and Richard Mergenthaler
Virginia Tech, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and Penn State University

Abstract:

Loading...

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, Chris E. Hogan and Chris E. Hogan
Indiana University - Kelley School of Business - Department of Accounting and Michigan State UniversityMichigan State University - Department of Accounting & Information Systems

Abstract:

Loading...

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, Chris E. Hogan and Debra C. Jeter
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and Vanderbilt University - Accounting

Abstract:

Loading...

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 and Chris E. Hogan
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems

Abstract:

Loading...