Benjamin W. Hoffman

Cleveland State University

Assistant Professor

2121 Euclid Ave

Cleveland, OH 44115

United States

SCHOLARLY PAPERS

7

DOWNLOADS

514

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Ownership Structure and the Demand for Auditor Quality

Number of pages: 37 Posted: 21 Nov 2017 Last Revised: 21 Jul 2018
Curtis M. Hall, Benjamin W. Hoffman and Zenghui Liu
Drexel University - Bennett S. LeBow College of Business, Cleveland State University and Western Washington University - Accounting
Downloads 163 (198,865)

Abstract:

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ownership structure, auditor quality, auditor choice, audit fees, banking

2.

The Impact of Client Information Technology Capability on Audit Pricing

International Journal of Accounting Information Systems, Vol. 29, June 2018, pp.59-75.
Number of pages: 45 Posted: 20 Oct 2017 Last Revised: 21 Jul 2018
Benjamin W. Hoffman, R. Drew Sellers and Justyna Skomra
Cleveland State University, Kent State University - Department of Accounting and Pennsylvania State University
Downloads 142 (222,978)

Abstract:

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Audit Pricing, IT Capability, Audit Fees

3.

Investor Perceptions of Government Deregulation: Evidence from the Sarbanes-Oxley Act’s Section 404

Number of pages: 52 Posted: 21 Sep 2017 Last Revised: 21 Jul 2018
Benjamin W. Hoffman, John L. Campbell and Jason L. Smith
Cleveland State University, University of Georgia - J.M. Tull School of Accounting and University of Nevada, Las Vegas
Downloads 99 (290,567)

Abstract:

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regulation; internal control quality; financial reporting quality; audit quality

4.

Auditor Selection and Investment Risk

Number of pages: 35 Posted: 04 Oct 2017 Last Revised: 01 Aug 2018
Benjamin W. Hoffman, Trung Pham and Mai Dao
Cleveland State University, Kent State University - College of Business Administration and University of Toledo - College of Business Administration
Downloads 75 (344,578)

Abstract:

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Auditor choice, investment risk, auditor quality

5.

Meeting Earnings Benchmarks Via Real Activities Manipulation: Debt Market Effects

Journal of Accounting, Auditing, and Finance; Forthcoming
Number of pages: 52 Posted: 04 Oct 2017 Last Revised: 21 Oct 2017
Timothy Hinkel and Benjamin W. Hoffman
Kent State University - Department of Accounting and Cleveland State University
Downloads 35 (483,043)
Citation 1

Abstract:

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Cost of debt, real activities manipulations, earnings management, earnings benchmark, cash flow

6.

SOX 404(b) Exemption Effects on Auditor Changes

Managerial Auditing Journal (2016), Vol. 31 Issue: 4/5, pp.387-402
Posted: 04 Oct 2017 Last Revised: 22 Nov 2017
Benjamin W. Hoffman and Albert Nagy
Cleveland State University and John Carroll University - Boler School of Business

Abstract:

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Internal control, Auditor changes, Non-accelerated filers, SOX 404, SOX 404(b) exemption

7.

Audit Fee Discounting in the Post-Sox Environment

Managerial Auditing Journal (2017), Vol. 32 Issue: 7, pp. 715-730
Posted: 04 Oct 2017 Last Revised: 19 Nov 2017
Benjamin W. Hoffman and Albert Nagy
Cleveland State University and John Carroll University - Boler School of Business

Abstract:

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Audit fees, Audit pricing, Internal control, SOX 404, Audit fee discounting