Susan Scholz

University of Kansas - Accounting and Information Systems Area

Harper Faculty Fellow

1300 Sunnyside Ave

Lawrence, KS 66045

United States

  • University of Kansas - Accounting and Information Systems Area

    • Email
    • Tel: 785-864-7554
    • Fax: 785-864-5328
SCHOLARLY PAPERS

18

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20,979

SSRN CITATIONS
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Top 3,630

in Total Papers Citations

144

CROSSREF CITATIONS

227

Scholarly Papers (18)

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1.

Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations

Journal of Law and Politics, Vol. 25, No. 401, 2009
Number of pages: 36 Posted: 10 Apr 2009 Last Revised: 19 Jun 2012
Raquel Meyer Alexander, Stephen W. Mazza and Susan Scholz
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 5,159 (2,275)
Citation 22

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Multinational Firms, Corporate Taxation, Repatriation, Lobbying

2.

Determinants of Market Reactions to Restatement Announcements

Downloads 2,790 ( 6,550)
Citation 97

Determinants of Market Reactions to Restatement Announcements

University of Kansas Working Paper
Number of pages: 38 Posted: 02 Apr 2001
Zoe-Vonna Palmrose, Vernon J. Richardson and Susan Scholz
University of Southern California, University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Downloads 2,790 (6,436)
Citation 97

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Restatement; Stock market reaction; Fraud; Audit; Auditor; SEC

Determinants of Market Reactions to Restatement Announcements

Posted: 01 Dec 2003
Zoe-Vonna Palmrose, Vernon J. Richardson and Susan Scholz
University of Southern California, University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area

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misstatements, fraud, auditor

3.

Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions

Number of pages: 48 Posted: 03 Dec 2008 Last Revised: 26 Apr 2013
Linda A. Myers, Susan Scholz and Nathan Y. Sharp
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Texas A&M University - Department of Accounting
Downloads 2,328 (8,674)
Citation 44

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accounting restatements, stealth restatements, disclosure choice, market reactions, monitoring

4.

Restated Financial Statements and Auditor Litigation

Number of pages: 45 Posted: 11 Dec 2000
Zoe-Vonna Palmrose and Susan Scholz
University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 2,184 (9,614)
Citation 13

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Restatements, Auditor Litigation, Securities Class Actions, Audit and Reporting Quality

5.

Value Relevance of Nonfinancial Information: The Case of Patent Data

Number of pages: 35 Posted: 02 Mar 1998
Mark Hirschey, Vernon J. Richardson and Susan Scholz
University of Kansas, University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Downloads 1,546 (16,718)
Citation 28

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6.

Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era

Accounting Horizons, Vol. 21, No. 4, 2007
Number of pages: 22 Posted: 12 Sep 2006 Last Revised: 17 Sep 2009
Michael Ettredge, Chan Li and Susan Scholz
University of Kansas - Accounting and Information Systems Area, University of Kansas and University of Kansas - Accounting and Information Systems Area
Downloads 1,394 (19,556)
Citation 4

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auditor dismissal, audit fees, SOX 404

7.

CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements

Downloads 1,064 ( 29,064)
Citation 26

CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements

Contemporary Accounting Research, Vol. 28, 2011
Number of pages: 2 Posted: 20 Jul 2010
Joseph V. Carcello, Terry L. Neal, Zoe-Vonna Palmrose and Susan Scholz
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 643 (57,058)

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CEO involvement, Board selection, Audit committee, Restatements

CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements

Number of pages: 54 Posted: 18 Jun 2010
Joseph V. Carcello, Terry L. Neal, Zoe-Vonna Palmrose and Susan Scholz
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 421 (96,275)
Citation 3

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CEO Involvement, Board Selection, Audit Committee, Restatements

8.

Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements

Number of pages: 39 Posted: 13 Jan 2006 Last Revised: 22 Sep 2010
Michael Ettredge, Jim Heintz, Chan Li and Susan Scholz
University of Kansas - Accounting and Information Systems Area, University of Kansas, University of Kansas and University of Kansas - Accounting and Information Systems Area
Downloads 862 (39,164)
Citation 18

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Auditor Realignments, Dismissals, Internal Control, SOX Section 404, Remediation

9.

CEO Involvement in Selecting Board Members and Audit Committee Effectiveness

Number of pages: 47 Posted: 31 Aug 2006 Last Revised: 18 Jun 2010
Joseph V. Carcello, Terry L. Neal, Zoe-Vonna Palmrose and Susan Scholz
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 793 (43,859)
Citation 4

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Audit Committees, Nominating Committees, Corporate Governance

10.

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Downloads 712 ( 50,623)
Citation 28

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 28 Posted: 13 Sep 2007 Last Revised: 22 Jun 2014
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University -- Woodbury School of Business and University of North Texas - Department of Accounting
Downloads 709 (50,227)
Citation 1

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earnings management, fraud, restatements, real activity earnings management

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance & Accounting, Vol. 37, Issue 3-4, pp. 332-355, April/May 2010
Number of pages: 24 Posted: 12 May 2010
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University -- Woodbury School of Business and University of North Texas - Department of Accounting
Downloads 3 (884,285)
Citation 5

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11.

Do Financial Statement Misstatements Facilitate Corporate Acquisitions?

Number of pages: 55 Posted: 27 Mar 2012 Last Revised: 05 Aug 2015
Todd D. Kravet, Linda A. Myers, Juan Manuel Sanchez and Susan Scholz
University of Connecticut - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at San Antonio and University of Kansas - Accounting and Information Systems Area
Downloads 538 (72,450)
Citation 3

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Misstatements, Restatements, Earnings Management, Mergers, Acquisitions

12.

Short Selling Around Restatement Announcements: When Do Bears Pounce?

Number of pages: 46 Posted: 18 Aug 2010 Last Revised: 07 Sep 2014
Michael S. Drake, Linda A. Myers, Susan Scholz and Nathan Y. Sharp
Brigham Young University - Marriott School, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Texas A&M University - Department of Accounting
Downloads 531 (73,646)
Citation 12

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Short sellers, short interest, information revelation, accounting restatements, market reactions

13.

Financial Data at Corporate Web Sites: Does User Sophistication Matter?

Number of pages: 29 Posted: 11 Jan 1999
Michael Ettredge, Vernon J. Richardson and Susan Scholz
University of Kansas - Accounting and Information Systems Area, University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Downloads 472 (85,028)
Citation 4

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14.

The Consequences of Audit-Related Earnings Revisions

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 16 Mar 2014 Last Revised: 26 Oct 2017
Jacob Haislip, Linda A. Myers, Susan Scholz and Timothy A. Seidel
Texas Tech University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Brigham Young University
Downloads 265 (160,177)
Citation 8

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auditor independence, earnings revisions, auditor changes

15.

Evidence on the Association between Financial Restatements and Auditor Resignations

Downloads 211 (199,307)
Citation 5

Evidence on the Association between Financial Restatements and Auditor Resignations

Accounting Horizons, Forthcoming
Number of pages: 44 Posted: 06 Mar 2012 Last Revised: 13 Nov 2012
Ying (Julie) Huang and Susan Scholz
University of Louisville and University of Kansas - Accounting and Information Systems Area
Downloads 211 (199,088)
Citation 5

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restatement, auditor resignation, new auditor type

Evidence on the Association between Financial Restatements and Auditor Resignations

Accounting Horizons, Vol. 26, No. 3, 439-464 (2012)
Posted: 05 Feb 2018
Ying (Julie) Huang and Susan Scholz
University of Louisville and University of Kansas - Accounting and Information Systems Area

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restatement, auditor resignation, new auditor type

16.

Employers United: An Empirical Analysis of Corporate Political Speech in the Wake of the Affordable Care Act

38 Journal of Corporation Law 217, 2013, UGA Legal Studies Research Paper No. 2015-27
Number of pages: 51 Posted: 31 Aug 2012 Last Revised: 02 Oct 2015
Elizabeth Weeks, Susan Scholz and Raquel Meyer Alexander
University of Georgia School of Law, University of Kansas - Accounting and Information Systems Area and Freeman College of Management
Downloads 130 (298,849)

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17.

The Circumstances and Legal Consequences of Non-Gaap Reporting: Evidence from Restatements

Posted: 19 Nov 2003
Zoe-Vonna Palmrose and Susan Scholz
University of Southern California and University of Kansas - Accounting and Information Systems Area

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Litigation, Core Earnings, Earnings Quality

18.

Corporate Reporting and the Internet: Vision, Reality, and Intervening Obstacles

Posted: 21 Apr 2000
Vernon J. Richardson and Susan Scholz
University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area

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Other Papers (1)

Total Downloads: 58
Actions:
Email selected abstracts
1.

CEO Involvement in Selecting Board Members and Audit Committee Effectiveness

Number of pages: 47 Posted: 08 Aug 2006
Joseph V. Carcello, Terry L. Neal, Zoe-Vonna Palmrose and Susan Scholz
University of Tennessee, University of Tennessee, University of Southern California and University of Kansas - Accounting and Information Systems Area
Downloads 58

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Audit Committees, Nominating Committees, Corporate Governance