Cory A. Cassell

University of Arkansas

Assistant Professor

Business Bldg. 454

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 15,203

in Total Papers Downloads

2,611

CITATIONS
Rank 14,229

SSRN RANKINGS

Top 14,229

in Total Papers Citations

26

Scholarly Papers (14)

1.

Seeking Safety: The Relation between CEO Inside Debt Holdings and the Riskiness of Firm Investment and Financial Policies

Journal of Financial Economics, Vol. 103, No. 3, pp. 588-610, 2012
Number of pages: 57 Posted: 15 Jul 2011 Last Revised: 16 Jan 2012
University of Arkansas, Arizona State University (ASU) - School of Accountancy, University of Texas at San Antonio and Vanderbilt University - Accounting
Downloads 630 (27,705)
Citation 13

Abstract:

Inside Debt, Pensions, Deferred Compensation, CEO Incentives, Risk-Seeking Behaviour

2.

Short Interest as a Signal of Audit Risk

Contemporary Accounting Research, Vol. 28, No. 4, Winter 2011
Number of pages: 39 Posted: 23 Oct 2010 Last Revised: 01 Nov 2011
University of Arkansas, Brigham Young University - Marriott School and University of Texas at Arlington
Downloads 405 (42,025)
Citation 3

Abstract:

Auditors, Audit Fees, Fraud Risks, Short Sellers, SAS 99

3.

Does Company Reputation Matter for Voluntary Disclosure Quality? Evidence from Management Earnings Forecasts

Number of pages: 58 Posted: 05 Apr 2012 Last Revised: 26 Mar 2017
Ying Cao, Cory A. Cassell, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 281 (62,172)
Citation 1

Abstract:

Company reputation, disclosure quality, management forecasts

4.

Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 53 Posted: 03 Jan 2014 Last Revised: 23 May 2017
University of Arkansas, Weber State University Goddard School of Business and Economics, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 267 (53,864)

Abstract:

audit quality; auditor changes; misstatements; auditor independence

5.

The Monitoring Effectiveness of Co-Opted Audit Committees

Number of pages: 64 Posted: 31 Jan 2013 Last Revised: 16 Dec 2016
Cory A. Cassell, Linda A. Myers, Roy Schmardebeck and Jian Zhou
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Missouri at Columbia - School of Accountancy and University of Hawaii at Manoa
Downloads 173 (88,355)

Abstract:

audit committee, board of directors, co-option, discretionary accruals, independence, misstatements

6.

The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis

2016. Auditing: A Journal of Practice and Theory 35 (3): 51-73.
Posted: 09 Nov 2011 Last Revised: 01 Mar 2017
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

Abstract:

auditor independence, earnings management, discretionary accruals, management discretion, mandatory auditor rotation

7.

Auditor Litigation Risk and the Number of Institutional Investors

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 27 Sep 2014 Last Revised: 22 May 2017
Cory A. Cassell, Michael S. Drake and Travis Dyer
University of Arkansas, Brigham Young University - Marriott School and University of North Carolina at Chapel Hill

Abstract:

auditor, audit fees, institutional investors, litigation risk, sophisticated investors

8.

Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management

Accounting, Organizations and Society, Vol. 46, 2015
Posted: 14 Jun 2014 Last Revised: 05 Jan 2016
Cory A. Cassell, Linda A. Myers and Timothy A. Seidel
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University

Abstract:

disclosure transparency; valuation allowances and reserves; Schedule II; earnings management; discretionary accruals; management discretion

9.

The Readability of Company Responses to SEC Comment Letters and SEC 10-K Filing Review Outcomes

Number of pages: 47 Posted: 19 Apr 2015 Last Revised: 11 May 2017
Cory A. Cassell, Lauren M. Cunningham and Ling Lei Lisic
University of Arkansas, University of Tennessee - Haslam College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 64 (116,419)

Abstract:

amendments, readability, remediation costs, restatements, SEC comment letters

The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 350-372, 2013
Number of pages: 23 Posted: 26 Apr 2013
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 2 (571,283)
Citation 9
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Abstract:

 second‐tier auditors, Big 4 auditors, ex ante cost of equity capital, earnings response coefficients, financial reporting credibility

The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Journal of Business Finance and Accounting, Forthcoming
Posted: 17 Oct 2007 Last Revised: 10 Jan 2013
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Second-Tier auditors, Big N auditors, ex ante cost of equity capital, PEG ratio, earnings response coefficients, ERC, financial reporting credibility

11.

Forecasting Without Consequence? Evidence on the Properties of Retiring CEOs’ Forecasts of Future Earnings

The Accounting Review, Vol. 88, No. 6, pp. 1909-1937, 2013
Posted: 28 Dec 2012 Last Revised: 16 Nov 2013
Cory A. Cassell, Shawn X. Huang and Juan Manuel Sanchez
University of Arkansas, Arizona State University (ASU) - School of Accountancy and University of Texas at San Antonio

Abstract:

12.

Changing Audit Risk Characteristics in the Public Client Market

Research in Accounting Regulation, Vol. 23, No. 2, 2011
Posted: 03 Jan 2012
Cory A. Cassell and Gary Giroux
University of Arkansas and Texas A&M University - Department of Accounting

Abstract:

Audit risk, Sarbanes-Oxley Act, Altman’s Z-score, Litigation risk

13.

Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation

Accounting Review, Vol. 88, No. 6, 2013
Posted: 31 Oct 2011 Last Revised: 29 Nov 2013
Cory A. Cassell, Lauren M. Cunningham and Linda A. Myers
University of Arkansas, University of Tennessee - Haslam College of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management

Abstract:

comment letters, disclosure quality, filing reviews, reporting compliance, Securities and Exchange Commission

14.

The Effect of Corporate Governance on Auditor-Client Realignments

Auditing: A Journal of Practice & Theory 31 (2), 2012
Posted: 20 Dec 2006 Last Revised: 23 May 2012
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Corporate governance, Auditor-client realignments, Audit risk, Financial risk, Litigation risk, Earnings manipulation risk, Discretionary accruals, Sarbanes-Oxley Act of 2002