Paul N. Michas

University of Arizona - Eller College of Management

Assistant Professor of Accounting

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

6

DOWNLOADS
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in Total Papers Downloads

3,144

CITATIONS
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SSRN RANKINGS

Top 18,662

in Total Papers Citations

17

Scholarly Papers (6)

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

Number of pages: 54 Posted: 25 Oct 2011 Last Revised: 11 Sep 2013
Jere R. Francis, Paul N. Michas and Scott Seavey
University of Missouri at Columbia, University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Downloads 1,078 (14,143)
Citation 1

Abstract:

Audit Markets, Market Concentration, Big 4 Accounting Firms, Earnings Quality

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

Contemporary Accounting Research (2013) Vol. 30 (1): 325-355
Posted: 12 Jan 2012 Last Revised: 11 Sep 2013
Jere R. Francis, Paul N. Michas and Scott Seavey
University of Missouri at Columbia, University of Arizona - Eller College of Management and University of Nebraska at Lincoln

Abstract:

Audit Markets, Market Concentration, Big 4 Accounting Firms, Earnings Quality

Office Size of Big 4 Auditors and Client Restatements

Number of pages: 52 Posted: 25 Aug 2012
Jere R. Francis, Paul N. Michas and Michael D. Yu
University of Missouri at Columbia, University of Arizona - Eller College of Management and State University of West Georgia
Downloads 602 (33,024)
Citation 8

Abstract:

audit office, office size, restatements, Big 4

Office Size of Big 4 Auditors and Client Restatements

Contemporary Accounting Research 30 (4): 1626-1661
Posted: 08 Sep 2012 Last Revised: 03 Jul 2014
Jere R. Francis, Paul N. Michas and Michael D. Yu
University of Missouri at Columbia, University of Arizona - Eller College of Management and State University of West Georgia

Abstract:

audit office, office size, restatements, Big 4

The Importance of Audit Profession Development in Emerging Market Countries

Number of pages: 54 Posted: 19 Dec 2010 Last Revised: 29 Jul 2011
Paul N. Michas
University of Arizona - Eller College of Management
Downloads 496 (42,628)
Citation 2

Abstract:

Audit Profession, Auditor Choice, Audit Quality, Developing Countries, Emerging Markets, International Accounting

The Importance of Audit Profession Development in Emerging Market Countries

Accounting Review (2011) Vol. 86 (5): 1731-1764
Posted: 25 Oct 2011 Last Revised: 11 Sep 2013
Paul N. Michas
University of Arizona - Eller College of Management

Abstract:

audit profession, auditor choice, audit quality, developing countries, emerging markets, international accounting

4.
Downloads 382 ( 59,481)
Citation 2

The Contagion Effect of Low-Quality Audits

Number of pages: 49 Posted: 20 Jun 2012 Last Revised: 04 Oct 2012
Jere R. Francis and Paul N. Michas
University of Missouri at Columbia and University of Arizona - Eller College of Management
Downloads 382 (58,931)
Citation 2

Abstract:

auditing, office, audit quality, contagion

The Contagion Effect of Low-Quality Audits

Accounting Review (2013) Vol. 88 (2): 521-552
Posted: 05 Oct 2012 Last Revised: 11 Sep 2013
Jere R. Francis and Paul N. Michas
University of Missouri at Columbia and University of Arizona - Eller College of Management

Abstract:

audit quality, audit offices, contagion

Do Accounting and Audit Quality Affect World Bank Lending?

Number of pages: 52 Posted: 30 May 2014
Phillip T. Lamoreaux, Paul N. Michas and Wendy Schultz
Arizona State University, University of Arizona - Eller College of Management and University of Manitoba
Downloads 337 (68,422)

Abstract:

accounting quality, audit profession development, audit quality, corruption, financial reporting quality, geo-political interests, International Bank for Reconstruction and Development, international development aid, International Financial Reporting Standards, World Bank

Do Accounting and Audit Quality Affect World Bank Lending?

Accounting Review, Forthcoming
Posted: 09 Jun 2014
Phillip T. Lamoreaux, Paul N. Michas and Wendy Schultz
Arizona State University, University of Arizona - Eller College of Management and University of Manitoba

Abstract:

accounting quality, audit profession development, audit quality, corruption, financial reporting quality, geo-political interests, International Bank for Reconstruction and Development, international development aid, International Financial Reporting Standards, World Bank

6.
Downloads 249 ( 96,308)
Citation 4

Mandatory IFRS Adoption and the U.S. Home Bias

Number of pages: 48 Posted: 25 Jun 2011 Last Revised: 24 Oct 2011
Inder K. Khurana and Paul N. Michas
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Arizona - Eller College of Management
Downloads 249 (95,825)
Citation 4

Abstract:

International Accounting, International Financial Reporting Standards, Home Bias, U.S. Investments

Mandatory IFRS Adoption and the U.S. Home Bias

Accounting Horizons (2011) Vol. 25 (4): 729-753
Posted: 25 Oct 2011 Last Revised: 11 Sep 2013
Inder K. Khurana and Paul N. Michas
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Arizona - Eller College of Management

Abstract:

International Accounting, International Financial Reporting Standards, Home Bias, U.S. Investments