Katherine Gunny

University of Colorado at Denver

Professor

Box 173364

1250 14th Street

Denver, CO 80217

United States

  • University of Colorado at Denver

SCHOLARLY PAPERS

18

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145

CROSSREF CITATIONS

32

Scholarly Papers (18)

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1.

The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks

Number of pages: 40 Posted: 13 Oct 2005 Last Revised: 02 Feb 2012
Katherine Gunny
University of Colorado at Denver
Downloads 4,386 (3,796)
Citation 85

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real earnings management, earnings management, accounting flexibility, return on assets, cash flow management

2.

When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 55 Posted: 15 Sep 2008 Last Revised: 23 Oct 2014
Lawrence Abbott, Katherine Gunny and Tracey Chunqi Zhang
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, University of Colorado at Denver and Singapore Management University - School of Accountancy
Downloads 811 (51,169)
Citation 20

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PCAOB, agency costs, audit quality

3.

PCAOB Inspection Reports and Audit Quality

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 15 Dec 2012
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Denver and Singapore Management University - School of Accountancy
Downloads 636 (70,389)
Citation 15

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PCAOB, Sarbanes-Oxley Act, audit quality

4.

Profitability and Cost Shifting in Government Procurement Contracts

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 33 Posted: 19 Aug 2014
Hui Chen and Katherine Gunny
University of Zurich and University of Colorado at Denver
Downloads 487 (98,010)
Citation 8

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Government procurement, cost shifting, cost plus contracts

5.

Auditor-Provided Lobbying Service and Audit Quality

Number of pages: 54 Posted: 10 Nov 2011 Last Revised: 16 Nov 2014
Brian M. Burnett, Hui Chen and Katherine Gunny
Cal Poly, San Luis Obispo, University of Zurich and University of Colorado at Denver
Downloads 431 (113,537)
Citation 1

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lobbying, advocacy threat, auditor independence

6.

Implications of the Integral Approach and Earnings Management for Alternate Annual Reporting Periods

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47 Posted: 14 Jun 2007 Last Revised: 01 Nov 2012
Katherine Gunny, John Jacob and Bjorn Jorgensen
University of Colorado at Denver, University of Colorado at Boulder - Department of Accounting and affiliation not provided to SSRN
Downloads 426 (114,801)
Citation 1

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Accruals, earnings management, earnings attributes, accrual anomaly, integral approach

7.

Return on Political Investment in the American Jobs Creation Act of 2004

Harvard Business School Accounting & Management Unit Working Paper No. 15-050
Number of pages: 50 Posted: 14 Dec 2014
Hui Chen, Katherine Gunny and Karthik Ramanna
University of Zurich, University of Colorado at Denver and University of Oxford - Blavatnik School of Government
Downloads 385 (128,974)
Citation 8

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lobbying, multinationals, repatriations, returns, taxes

8.

The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting

Forthcoming at Management Science
Number of pages: 104 Posted: 06 Apr 2022
Jane Barton, Brian Burnett, Katherine Gunny and Brian P. Miller
City University of New York (CUNY) - Stan Ross Department of Accountancy, The University of North Carolina at Charlotte, University of Colorado at Denver and Indiana University - Kelley School of Business - Department of Accounting
Downloads 286 (177,565)
Citation 2

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Misstatements; Restatements, Occurrence and Detection, Bivariate Probit

9.

Differences in Political Ideology and Financial Reporting Quality: An Examination of the Audit Partner and CFO Relationship

Number of pages: 53 Posted: 10 Jan 2022 Last Revised: 05 May 2023
Jenna Burke, Katherine Gunny and Jing Zhang
University of Colorado at Denver, University of Colorado at Denver and university of Colorado Denver
Downloads 192 (261,646)

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PCAOB; audit partner; CFO; political ideology; financial reporting quality; upper echelons theory

10.

Strategic Informed Trading by Corporate Executives and Firm Value

Singapore Management University School of Accountancy Research Paper No. 1
Number of pages: 48 Posted: 09 May 2011 Last Revised: 23 Jul 2013
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Denver and Singapore Management University - School of Accountancy
Downloads 188 (265,382)

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Insider trading, informed trading, firm value, performance, restatements

11.

How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters

Downloads 183 (271,815)

How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 07 Mar 2018 Last Revised: 03 Jun 2019
Katherine Gunny and Judith Hermis
University of Colorado at Denver and St. Mary's College of California
Downloads 183 (271,618)
Citation 40

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How Busyness Influences SEC Compliance Activities: Evidence From the Filing Review Process and Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
Katherine Gunny and Judith Hermis
University of Colorado at Denver and St. Mary's College of California

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Comment Letters, SEC, compliance, filing review process, workload compression, busyness

12.

PCAOB Monitoring and the Information Uncertainty Associated with Fair Value Estimates

Number of pages: 44 Posted: 29 Oct 2016 Last Revised: 24 Mar 2019
Carol Callaway Dee, Katherine Gunny and William Strawser
University of Colorado Denver, University of Colorado at Denver and University of Colorado Denver
Downloads 162 (301,772)

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PCAOB Inspection Reports, Fair Value Deficiencies, Fair Value Estimates

13.

Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services

Number of pages: 50 Posted: 02 Dec 2020
Russell Barber, Carol Callaway Dee and Katherine Gunny
University of Colorado Denver, University of Colorado Denver and University of Colorado at Denver
Downloads 144 (332,601)

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PCAOB, auditor independence, audit quality, non-audit service

14.

Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations

Journal of Business Finance and Accounting, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-22
Number of pages: 43 Posted: 16 Jul 2014
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Denver and Singapore Management University - School of Accountancy
Downloads 109 (409,754)

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Signaling, Analyst Forecasts, Earnings Management, Patents, Research and Development

15.

A Fresh Look: Changes to Component Auditor Use Following Audit Partner Rotation

Number of pages: 48 Posted: 31 May 2023
Russell Barber, Jenna Burke and Katherine Gunny
University of Colorado Denver, University of Colorado at Denver and University of Colorado at Denver
Downloads 39 (701,507)

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Audit Partner Rotation; Component Auditor; Audit Quality; Audit Fees

16.

INCREASED AUDIT RISK AND COMPONENT AUDITOR USE. EVIDENCE FROM THE REVELATION OF INTERNAL CONTROL MATERIAL WEAKNESSES

Posted: 24 Mar 2020 Last Revised: 14 May 2020
Katherine Gunny, Juan Mao and Jing Zhang
University of Colorado at Denver, University of Texas at San Antonio - Department of Accounting and university of Colorado Denver

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17.

The Effect of U.S. Audit Partner Identification on Real Earnings Management

Posted: 14 Sep 2019
Lawrence Abbott, William L. Buslepp, Katherine Gunny and Aaron Mandell
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting, University of Colorado at Denver and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business

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audit partner identification, auditor reporting, real earnings management

18.

Outsourced External Audit Work and Audit Quality

Posted: 12 Sep 2018
Carol Callaway Dee, Katherine Gunny and Ayalew Lulseged
University of Colorado Denver, University of Colorado at Denver and University of North Carolina (UNC) at Greensboro

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PCAOB; other auditors; participating auditors; audit quality; abnormal accruals; Form AP; AuditorSearch; outsourced audit work

Other Papers (1)

Total Downloads: 2,294
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1.

Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions

Number of pages: 48 Posted: 20 Sep 2007
Katherine Gunny, Gopal V. Krishnan and Tracey Chunqi Zhang
University of Colorado at Denver, Bentley University and Singapore Management University - School of Accountancy
Downloads 2,294 (4,016)

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Audit quality, Auditor tenure, Audit fees, Industry expertise, PCAOB