Benjamin W. Hoffman

Cleveland State University

Assistant Professor

2121 Euclid Ave

Cleveland, OH 44115

United States

  • Cleveland State University

SCHOLARLY PAPERS

7

DOWNLOADS

873

SSRN CITATIONS

4

CROSSREF CITATIONS

0

Scholarly Papers (7)

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1.

Ownership Structure and Auditor Selection

Managerial Auditing Journal, forthcoming.
Number of pages: 27 Posted: 21 Nov 2017 Last Revised: 05 Oct 2020
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 259 (228,231)

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ownership structure, auditor selection, 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 - Sam and Irene Black School of Business
Downloads 209 (280,352)
Citation 1

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Audit Pricing, IT Capability, Audit Fees

3.

Auditor Selection and Investment Risk

Downloads 186 (311,691)

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 117 (457,057)
Citation 1

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Auditor choice, investment risk, auditor quality

Auditor Selection and Investment Risk

Number of pages: 41 Posted: 23 Aug 2022
Mai Dao, Benjamin W. Hoffman, Trung Pham and Justyna Skomra
University of Toledo - College of Business Administration, Cleveland State University, University of Illinois Springfield and Pennsylvania State University - Sam and Irene Black School of Business
Downloads 69 (645,730)

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auditor choice, investment risk, auditor quality

4.

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

Accounting Horizons, forthcoming.
Number of pages: 50 Posted: 21 Sep 2017 Last Revised: 01 Feb 2022
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 146 (383,362)

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regulation; internal control effectiveness; financial reporting quality; audit 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: 02 Oct 2020
Timothy Hinkel and Benjamin W. Hoffman
Kent State University - Department of Accounting and Cleveland State University
Downloads 73 (616,364)
Citation 1

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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

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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

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