Julia L. Higgs

Florida Atlantic University - School of Accounting

Assistant Professor

University Tower

220 SE 2 Avenue

Fort Lauderdale, FL 33301

United States

SCHOLARLY PAPERS

7

DOWNLOADS
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868

CITATIONS
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Top 42,136

in Total Papers Citations

11

Scholarly Papers (7)

1.

Managerial Ownership, Corporate Monitoring and Audit Fee

Number of pages: 37 Posted: 18 Jan 2011
Giorgio Gotti, Sam Han, Julia L. Higgs and Tony Kang
University of Texas at El Paso (UTEP), Korea University Business School, Florida Atlantic University - School of Accounting and University of Nebraska - Lincoln
Downloads 658 (38,548)
Citation 1

Abstract:

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audit fees, audit pricing, corporate governance

2.

Late for a Very Important Date: Financial Reporting and Audit Implications of Late 10-K Filings

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 17 Jan 2012 Last Revised: 07 Jun 2016
Jian Cao, Feng Chen and Julia L. Higgs
Florida Atlantic University, University of Toronto - Rotman School of Management and Florida Atlantic University - School of Accounting
Downloads 132 (215,697)

Abstract:

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Restatements, Office size, Late SEC filings, Financial reporting quality, Big 4 auditors, Accruals

3.

Do Auditors Price Breach Risk in Their Audit Fees?

Journal of Information Systems, Forthcoming
Number of pages: 52 Posted: 28 Aug 2018
University of South Florida, Florida Atlantic University - School of Accounting and Florida Atlantic University
Downloads 61 (352,016)

Abstract:

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breach risk, audit fees, corporate governance, cybersecurity

4.

The Relationship between Board-Level Technology Committees and Reported Security Breaches

Journal of Information Systems, Vol. 30, No. 3, 2016
Number of pages: 45 Posted: 10 Sep 2018
Florida Atlantic University - School of Accounting, Florida Atlantic University, University of South Florida and Independent
Downloads 17 (536,885)
Citation 1

Abstract:

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governance, breach, disclosure, technology committee, security

5.

Mandatory Audit Partner Rotation: Partners’ Perceptions of Benefits and Costs, and Implications for Future Research

Posted: 25 Mar 2010
Brian Daugherty, Denise Dickins and Julia L. Higgs
University of Wisconsin - Milwaukee, East Carolina University and Florida Atlantic University - School of Accounting

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Sarbanes-Oxley, Audit Partner Rotation, Auditor Independence, Audit Quality, Quality of Life

6.

Taxing Audit Markets and Reputation: An Examination of the Tax Shelter Controversy

Forthcoming, Journal of International Accounting, Auditing, and Taxation
Posted: 10 Jan 2007 Last Revised: 20 Oct 2013
Zayed University, Zayed University, affiliation not provided to SSRN, Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting

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Aggressive tax shelters, insurance hypothesis, auditor reputation, audit quality

7.

Interpretation and Use of Auditor Fee Disclosures

Financial Analysts Journal, Vol. 61, No. 3, pp. 96-102, May/June 2005
Posted: 29 Jun 2005
Julia L. Higgs and Denise Dickins
Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting

Abstract:

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Financial Statement Analysis: Accounting and Financial Reporting Issues, Corporate Governance