Anne Thompson

University of Illinois at Urbana-Champaign

360 Wohlers Hall

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

20

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Top 13,714

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5,142

SSRN CITATIONS
Rank 25,222

SSRN RANKINGS

Top 25,222

in Total Papers Citations

24

CROSSREF CITATIONS

13

Scholarly Papers (20)

1.

Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 07 Apr 2013 Last Revised: 24 Jul 2021
Keith Czerney, Jaime J. Schmidt and Anne Thompson
University of Missouri-Columbia, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 736 (48,942)
Citation 10

Abstract:

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explanatory language, audit opinions, financial misstatements

2.

Business Strategy and Internal Control Over Financial Reporting

Number of pages: 46 Posted: 31 Jul 2015 Last Revised: 02 Aug 2017
The University of New South Wales (UNSW) - School of Accounting, Florida State University and University of Illinois at Urbana-Champaign
Downloads 716 (50,751)
Citation 2

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business strategy, internal control, material weakness, Sarbanes-Oxley, Auditing Standard No. 5

3.

Empirical Evidence on Repeat Restatements

Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 02 Sep 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Downloads 635 (59,319)
Citation 5

Abstract:

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repeat restatements, accounting restatements, financial misreporting, audit quality

4.

Do companies redact material information from confidential SEC filings?

Number of pages: 59 Posted: 02 Aug 2018 Last Revised: 24 Aug 2020
Anne Thompson, Oktay Urcan and Hayoung Yoon
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and Southern Methodist University (SMU) - Accounting Department
Downloads 586 (65,684)
Citation 2

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Redaction, Confidential treatment, Insider trading, Proprietary cost, Agency cost

5.

Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?

Number of pages: 54 Posted: 07 Jun 2014 Last Revised: 02 Nov 2017
Keith Czerney, Jaime J. Schmidt and Anne Thompson
University of Missouri-Columbia, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 566 (68,669)
Citation 9

Abstract:

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explanatory language, audit reports, investor reaction

6.

Audit Implications of Non-GAAP Reporting

Number of pages: 59 Posted: 16 Aug 2017 Last Revised: 24 Mar 2022
Nicholas Hallman, Jaime J. Schmidt and Anne Thompson
University of Texas at Austin, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 466 (87,163)
Citation 9

Abstract:

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non-GAAP earnings, auditor materiality, audit quality, auditor retention/turnover

7.

Audit Partner Tenure and Reported Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Mays Business School Research Paper No. 2446677
Number of pages: 58 Posted: 07 Jun 2014 Last Revised: 08 Jul 2018
Brian Fitzgerald, Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 392 (106,482)

Abstract:

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Internal control opinions, audit partner rotation and tenure, audit quality, not-for-profit sector

8.

Audit Committee Members and Restatement-Related Litigation Risk

Number of pages: 44 Posted: 20 May 2015
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 280 (152,850)
Citation 3

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audit committee members, audit committee litigation, financial statement restatements, financial expertise

9.

Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector

Number of pages: 55 Posted: 23 May 2011 Last Revised: 05 Oct 2013
Stevanie S. Neuman, Thomas C. Omer and Anne Thompson
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 270 (158,645)
Citation 2

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Tax Provider Choice, Non-Audit Services, Nonprofit Organizations, Donor Contributions

10.

Income Statement and Balance Sheet Effects of Variation in Misstatement Quantification

Number of pages: 54 Posted: 08 Sep 2009 Last Revised: 21 May 2011
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 221 (192,580)
Citation 1

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Audit Materiality, SAB 108, Securities Regulation, Audit Methodology, Financial Statement Quality

11.

Investors' Response to Revelations of Prior Uncorrected Misstatements

Number of pages: 48 Posted: 21 May 2011 Last Revised: 24 Jun 2012
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 159 (257,364)
Citation 1

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Auditor Independence, Materiality, Staff Accounting Bulletin No. 108, Client Importance, Auditor Tenure, Misstatements

12.

Political Connections and the SEC Confidential Treatment Process

Journal of Accounting and Economics (JAE), Forthcoming
Number of pages: 62 Posted: 30 Apr 2022
Anne Thompson
University of Illinois at Urbana-Champaign
Downloads 89 (389,399)

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SEC confidential treatment, political incentives, Congressional intervention, disclosure regulation

13.

Can a Principal Auditor Reduce Accountability for an Audit Engagement by Dividing Responsibility With Another Auditor?

Number of pages: 51 Posted: 13 Jun 2022
University of Illinois at Urbana-Champaign, University of Missouri-Columbia, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 26 (662,856)

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audit reports; division of responsibility; auditor accountability

14.

Do Type II Subsequent Events Impair Financial Reporting Quality?

The Accounting Review, Forthcoming
Posted: 12 Nov 2019
Keith Czerney, Jaime J. Schmidt, Anne Thompson and Wei Zhu
University of Missouri-Columbia, University of Texas at Austin, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

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15.

Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not-for-Profit Sector

Contemporary Accounting Research, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 3012032
Posted: 03 Aug 2017
Brian Fitzgerald, Thomas C. Omer and Anne Thompson
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

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internal control opinions, audit partner tenure and rotation, audit quality, not-for-profit sector

16.

Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 03 Aug 2017
The University of New South Wales (UNSW) - School of Accounting, Florida State University and University of Illinois at Urbana-Champaign

Abstract:

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17.

Why Are Expanded Audit Reports Not Informative to Investors? Evidence From the United Kingdom

Lennox, C., J. Schmidt, and A. Thompson. Are expanded audit reports informative to investors? Evidence from the UK. Forthcoming at the Review of Accounting Studies.
Posted: 19 Jun 2015 Last Revised: 14 Sep 2021
Clive S. Lennox, Jaime J. Schmidt and Anne Thompson
University of Southern California, University of Texas at Austin and University of Illinois at Urbana-Champaign

Abstract:

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Audit reporting, Disclosure, Risks of material misstatement

18.

Determinants and Consequences of Tax Provider Choice in the Not-for-Profit Sector

Contemporary Accounting Research, Forthcoming
Posted: 31 Jan 2014
Stevanie S. Neuman, Thomas C. Omer and Anne Thompson
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

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Tax Provider Choice, Non-Audit Services, Nonprofit Organizations, Donor Contributions

19.

Empirical Evidence on Repeat Restatements

Accounting Horizons, Forthcoming
Posted: 25 Aug 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

Abstract:

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20.

Investors’ Response to Revelations of Prior Uncorrected Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming, Mays Business School Research Paper No. 2012-74
Posted: 25 Jun 2012 Last Revised: 13 Aug 2012
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

Abstract:

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Materiality Decisions, Staff Accounting Bulletin No. 108, Client Importance, Audit Quality, Misstatements