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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20,642

SSRN CITATIONS
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Top 3,694

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194

CROSSREF CITATIONS

176

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 5,016 (2,111)
Citation 22

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Multinational Firms, Corporate Taxation, Repatriation, Lobbying

2.

Determinants of Market Reactions to Restatement Announcements

Downloads 2,757 ( 5,971)

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 2,757 (5,864)
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 2,278 (8,106)
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 2,161 (8,802)
Citation 12

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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 1,544 (15,096)
Citation 26

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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 1,386 (17,857)
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 1,045 ( 27,080)
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 630 (53,554)

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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 415 (89,627)
Citation 28

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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 854 (36,011)
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 785 (40,421)
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 700 ( 47,155)
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 698 (46,724)
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 2 (823,997)
Citation 5
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11.

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 528 (67,730)
Citation 12

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

12.

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 524 (68,387)
Citation 3

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Misstatements, Restatements, Earnings Management, Mergers, Acquisitions

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 471 (77,903)
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 262 (149,265)
Citation 8

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auditor independence, earnings revisions, auditor changes

15.

Evidence on the Association between Financial Restatements and Auditor Resignations

Downloads 202 (191,581)

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 202 (191,407)
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 129 (278,663)

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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: 56
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 56

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Audit Committees, Nominating Committees, Corporate Governance