Paul N. Michas

University of Arizona - Eller College of Management

Assistant Professor of Accounting

Tucson, AZ 85721

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 12,414

SSRN RANKINGS

Top 12,414

in Total Papers Downloads

3,756

CITATIONS
Rank 4,706

SSRN RANKINGS

Top 4,706

in Total Papers Citations

116

Scholarly Papers (9)

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 1,157 (16,794)
Citation 43

Abstract:

Loading...

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

Abstract:

Loading...

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 706 (34,254)
Citation 52

Abstract:

Loading...

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

Abstract:

Loading...

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 604 (42,308)
Citation 9

Abstract:

Loading...

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:

Loading...

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 428 (65,714)
Citation 3

Abstract:

Loading...

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:

Loading...

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 412 (68,679)
Citation 46

Abstract:

Loading...

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

Abstract:

Loading...

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 273 (109,583)
Citation 3

Abstract:

Loading...

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:

Loading...

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

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 167 (176,449)
Citation 5

Abstract:

Loading...

audit quality, group audits, multinational audits, auditor expertise

Auditor Multinational Expertise and Audit Quality

The Accounting Review, Forthcoming
Posted: 05 Sep 2017
Joshua L. Gunn and Paul N. Michas
University of Pittsburgh - Katz Graduate School of Business and University of Arizona - Eller College of Management

Abstract:

Loading...

audit quality, group audits, multinational audits, auditor expertise

8.

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 9 (592,722)

Abstract:

Loading...

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

9.

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

Abstract:

Loading...

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