Benjamin P. Foster

University of Louisville

Professor of Accounting

School of Accountancy, College of Business

University of Louisville

Louisville, KY 40292

United States

  • University of Louisville

    • Email
    • Tel: 5028524826
    • Fax: 502-852-6070
SCHOLARLY PAPERS

12

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SSRN CITATIONS
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Top 24,993

in Total Papers Citations

41

CROSSREF CITATIONS

3

Scholarly Papers (12)

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1.

The Auditor’s Report on Internal Control & Fraud Detection Responsibility: A Comparison of French and U.S. Users’ Perceptions

Journal of Accounting, Ethics and Public Policy, Vol. 14, No. 2, 2013
Number of pages: 37 Posted: 16 Aug 2013
Benjamin P. Foster, Guy M. McClain and Trimbak Shastri
University of Louisville, Millsaps College and University of Louisville - Department of Accountancy
Downloads 540 (89,418)
Citation 5

Abstract:

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Auditor’s report, internal control reporting, fraud detection, auditor, AU-C700, harmonization project

2.

LGBTQ Workplace Inclusion before and after Obergefell V. Hodges: Association with Tobin’s Q and ROA

Journal of Accounting, Ethics & Public Policy, 21(4): 481-514 (2020)
Number of pages: 34 Posted: 03 Dec 2020
Benjamin P. Foster, Andrew Manikas and Dianna Preece
University of Louisville, University of Louisville and University of Louisville - Department of Accountancy
Downloads 462 (108,087)
Citation 10

Abstract:

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Tobin’s q, LGBTQ, Corporate Equality Index, diversity, Obergefell

3.

Are Auditors' Going-Concern Evaluations More Useful after SOX?

Journal of Ethics and Public Policy, Vol. 13, No. 1, 2012
Number of pages: 19 Posted: 18 Mar 2012
Benjamin P. Foster and Terry J. Ward
University of Louisville and Middle Tennessee State University
Downloads 366 (141,177)
Citation 5

Abstract:

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Sarbanes-Oxley Act, SOX, going concern modifications, bankruptcy, pre-SOX, post-SOX

4.

Governmental Domestic Violence Policies: A Theoretical and Practical Analysis

Number of pages: 33 Posted: 06 Dec 2007 Last Revised: 05 Feb 2008
Benjamin P. Foster
University of Louisville
Downloads 234 (224,106)

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ideological rent seeking, norms, domestic violence, costs, false claims

5.

Analysis of Domestic Violence Costs in West Virginia and the Potential Cost of False or Unnecessary Claims

Number of pages: 22 Posted: 02 Nov 2007
Benjamin P. Foster
University of Louisville
Downloads 118 (402,422)

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domestic violence, costs, false or unnecessary claims

6.

A Research Note on Textual Disclosures about Blockchain Technology in 10-Ks

Journal of Accounting, Ethics and Public Policy 23(1): 1-11 (2022)
Number of pages: 11 Posted: 30 Jan 2022
Benjamin P. Foster and Hua Christine Xin
University of Louisville and University of South Alabama
Downloads 109 (423,711)
Citation 5

Abstract:

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Blockchain, 10-K Disclosures, Disruptive Technology

7.

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

Downloads 92 (475,565)

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Number of pages: 45 Posted: 05 Aug 2016
Benjamin P. Foster, John M. Mueller and Trimbak Shastri
University of Louisville, St. Edwards University and University of Louisville - Department of Accountancy
Downloads 92 (479,554)

Abstract:

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assurance level, independent accountants’ reports, earnings management, manufacturers

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

Posted: 15 Feb 2014
Benjamin P. Foster, John M. Mueller and Trimbak Shastri
University of Louisville, St. Edwards University and University of Louisville - Department of Accountancy

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audit versus review, earnings management; private companies

8.

Impact of Religiosity on LGBTQ Inclusiveness and Corporate Value

Journal of Accounting, Ethics and Public Policy, 22(3): 347-365 (2021)
Number of pages: 19 Posted: 18 Nov 2021
Benjamin P. Foster, Andrew Manikas and Dianna Preece
University of Louisville, University of Louisville and University of Louisville - Department of Accountancy
Downloads 78 (525,611)
Citation 6

Abstract:

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Religiosity, Tobin’s q, LGBTQ, Corporate Equality Index, diversity

9.

Manufacturer's Reporting of Abnormal Excess Capacity Costs: Evidence from COVID-19 Disruption and Suggestions for the Future

Journal of Accounting, Ethics and Public Policy 23(3): 465-488 (2022)
Number of pages: 24 Posted: 25 Oct 2022
Benjamin P. Foster and Lisa Blum
University of Louisville and University of Louisville - College of Business and Public Administration
Downloads 38 (734,171)

Abstract:

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Covid-19, abnormal excess capacity, SFAS 151, disclosure

10.

Did 'Patent Trolling' Change the Incremental Ability of Patents Awarded to Predict Future Cash Flows From Operations?

Journal of Accounting, Ethics & Public Policy 20(1): 76-98 (2019)
Number of pages: 23 Posted: 18 Jun 2019
Benjamin P. Foster and Nan-Ting Chou
University of Louisville and University of Louisville - College of Business - Department of Economics
Downloads 35 (755,684)

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patents, trolls, infringement lawsuits, cash flow prediction

11.

A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report

Research in Accounting Regulation, Vol. 18, 2005
Posted: 03 Nov 2005
Benjamin P. Foster, Willie E. Gist, Guy M. McClain and Trimbak Shastri
University of Louisville, Ohio University - School of Accountancy, Millsaps College and University of Louisville - Department of Accountancy

Abstract:

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Auditor's internal control report, expectations gap, auditor's liability, limitations paragraph, PCAOB-AS2

12.

The Usefulness of Aggregated and Disaggregated Cash Flows in Signaling Financial Distress

Posted: 17 Apr 1998
Terry J. Ward and Benjamin P. Foster
Middle Tennessee State University and University of Louisville

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