Paul N. Michas

University of Arizona - Eller College of Management

Associate Professor of Accounting

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

13

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4,230

SSRN CITATIONS
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Top 10,779

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79

CROSSREF CITATIONS

13

Scholarly Papers (13)

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
Maastricht University, University of Arizona - Eller College of Management and Florida Atlantic University - School of Accounting
Downloads 1,166 (17,603)
Citation 24

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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
Maastricht University, University of Arizona - Eller College of Management and Florida Atlantic University - School of Accounting

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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
Maastricht University, University of Arizona - Eller College of Management and State University of West Georgia
Downloads 725 (34,944)
Citation 40

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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
Maastricht University, University of Arizona - Eller College of Management and State University of West Georgia

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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 616 (43,554)
Citation 5

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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

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

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 443 (66,235)
Citation 2

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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 90 (2): 703-738 (March 2015)
Posted: 09 Jun 2014 Last Revised: 09 Aug 2019
Phillip T. Lamoreaux, Paul N. Michas and Wendy Schultz
Arizona State University, University of Arizona - Eller College of Management and University of Manitoba

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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

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
Maastricht University and University of Arizona - Eller College of Management
Downloads 419 (70,962)
Citation 17

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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
Maastricht University and University of Arizona - Eller College of Management

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audit quality, audit offices, contagion

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 275 (114,378)

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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

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

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

Number of pages: 59 Posted: 30 Aug 2019
Musaib Ashraf, Paul N. Michas and Dan Russomanno
University of Arizona, Department of Accounting, University of Arizona - Eller College of Management and University of Arizona - Eller College of Management
Downloads 223 (141,683)
Citation 1

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audit committee, board of directors, corporate governance, information technology, financial reporting reliability, financial reporting timeliness

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

The Accounting Review (Forthcoming)
Posted: 31 Aug 2019 Last Revised: 06 Sep 2019
Musaib Ashraf, Paul N. Michas and Dan Russomanno
University of Arizona, Department of Accounting, University of Arizona - Eller College of Management and University of Arizona - Eller College of Management

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audit committee, board of directors, corporate governance, information technology, financial reporting reliability, financial reporting timeliness

Auditor Multinational Expertise and Audit Quality

Number of pages: 46 Posted: 30 Aug 2017
Joshua L. Gunn and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business and University of Arizona - Eller College of Management
Downloads 187 (167,435)
Citation 5

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audit quality, group audits, multinational audits, auditor expertise

Auditor Multinational Expertise and Audit Quality

The Accounting Review 93 (4): 203-224 (July 2018)
Posted: 05 Sep 2017 Last Revised: 09 Aug 2019
Joshua L. Gunn and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business and University of Arizona - Eller College of Management

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audit quality, group audits, multinational audits, auditor expertise

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Audit Market Concentration, Audit Fees, and Audit Quality: A Cross-Country Analysis of Complex Audit Clients

Number of pages: 49 Posted: 02 Oct 2019
Joshua L. Gunn, Brett Kawada and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business, San Diego State University - Accountancy and University of Arizona - Eller College of Management
Downloads 74 (330,766)

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audit market concentration; audit fees; audit pricing; cross-country audit fees, global audit fees, International Financial Reporting Standards, client complexity

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Number of pages: 49 Posted: 19 Jun 2019 Last Revised: 21 Jun 2019
University of Arizona - Department of Accounting (deceased), University of Arizona - Eller College of Management, University of Melbourne - Faculty of Business and Economics and Kennesaw State University, School of Accountancy
Downloads 51 (405,387)
Citation 1

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going concern, major customer, financial distress, customer reliance, sales dependence

Greater Reliance on Major Customers and Auditor Going Concern Opinions

Contemporary Accounting Research, Forthcoming
Posted: 19 Jun 2019
University of Arizona - Department of Accounting (deceased), University of Arizona - Eller College of Management, University of Melbourne - Faculty of Business and Economics and Kennesaw State University, School of Accountancy

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going concern, major customer, financial distress, customer reliance, sales dependence

11.

Auditor Communication Provisions in Private Loan Agreements: Do They Matter?

Number of pages: 52 Posted: 11 Aug 2019
The University of Arizona - Eller College of Management, University of Arizona, University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Downloads 49 (405,542)

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Loan agreements, Auditor communication provisions, Information asymmetry, Auditor litigation risk, Audit fees, Auditor conservatism

12.

A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality

Number of pages: 59
William Docimo, Joshua L. Gunn, Chan Li and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business, University of Kansas and University of Arizona - Eller College of Management
Downloads 2

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13.

Audit Market Concentration, Audit Fees, and Audit Quality: A Cross-Country Analysis of Complex Audit Clients

Journal of Accounting and Public Policy, Vol. 38, 2019
Joshua L. Gunn, Brett Kawada and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business, San Diego State University - Accountancy and University of Arizona - Eller College of Management

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Audit market concentration, Audit fees, Audit pricing, Cross-country audit fees, Global audit fees, International Financial Reporting Standards, Client complexity