Katherine Gunny

University of Colorado at Denver

Professor

Box 173364

1250 14th Street

Denver, CO 80217

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 8,041

SSRN RANKINGS

Top 8,041

in Total Papers Downloads

8,146

SSRN CITATIONS
Rank 11,193

SSRN RANKINGS

Top 11,193

in Total Papers Citations

70

CROSSREF CITATIONS

38

Scholarly Papers (17)

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 4,242 (3,267)
Citation 45

Abstract:

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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
University of Memphis, University of Colorado at Denver and Singapore Management University - School of Accountancy
Downloads 785 (44,885)
Citation 18

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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 608 (62,716)
Citation 7

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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 421 (98,083)
Citation 8

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Government procurement, cost shifting, cost plus contracts

5.

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 407 (101,936)
Citation 1

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

6.

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 403 (103,103)
Citation 1

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lobbying, advocacy threat, auditor independence

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 355 (119,042)
Citation 8

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lobbying, multinationals, repatriations, returns, taxes

8.

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 179 (232,766)

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

9.

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 160 (256,030)

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Misstatements; Restatements, Occurrence and Detection, Bivariate Probit

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 156 (262,032)
Citation 5

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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

11.

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 141 (283,262)

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PCAOB Inspection Reports, Fair Value Deficiencies, Fair Value Estimates

12.

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 101 (359,724)
Citation 1

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

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 101 (362,390)

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

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

Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 950-973, 2014
Number of pages: 24 Posted: 20 Oct 2014
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Denver and Singapore Management University - School of Accountancy
Downloads 0
Citation 3

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signaling, analyst forecasts, earnings management, patents, research and development

14.

Political-Ideological Diversity and Financial Reporting Quality: An Examination of the Audit Partner and CFO Relationship

Number of pages: 48 Posted: 10 Jan 2022
Jenna Burke, Katherine Gunny and Jing Zhang
University of Colorado at Denver, University of Colorado at Denver and university of Colorado Denver
Downloads 87 (394,910)

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PCAOB; audit partner; CFO; diversity; political ideology; financial reporting quality

15.

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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16.

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

Posted: 14 Sep 2019
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

17.

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: 2,239
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 2,239 (4,016)

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