Accounting

Downey, D., Kitto, A. R., and J.C. Bedard. The economics of U.S. multinational group audits: Evidence from PCAOB data. The Accounting Review, forthcoming.

Ciconte, W., and A. R. Kitto. Profit persistence in the U.S. audit market. Journal of Accounting Research, forthcoming.

Jackson, Wang & Piercey (forthcoming). “Does temporal immediacy impact investors’ judgments? It depends on communication mode,” Behavioral Research in Accounting, in press.

“The Power of Small Talk: How Small Talk and Psychological Ownership Influence Managers’ Communication Defensiveness during Audit Inquiry,” N. L. MacKenzie and C. P. Agoglia, Accounting, Organizations and Society, Vol. 114 (online April 2025): https://doi.org/10.1016/j.aos.2025.101592.

McCallen, J., Carrasco, H., Doxey, M., Houston, R., and Y. Kang. 2025. Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood. Accounting Horizons, Forthcoming. 

Buchanan, Dodgson & Piercey (2025). “What are ‘good’ values of q2? Guidance based on experimental accounting researchers’ assessments of fit,” The Accounting Review, 100 (5): 81-102.

Sherwood. M. 2025. Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams. Journal of Accounting Research, 63 (4), 1679-1722.

Dee, C.C., Luo, B., Wang, E. Y., and Zhang, J. (2025). Critical Audit Matters and Internal Control Quality: The Disciplining Role of CAM Reporting. Journal of Accounting and Economics, available online: September 25, 2025

Jackson, S., Piercey, D. and Wang, E. Y. (2025). Does temporal immediacy impact investors’ judgments? It depends on communication mode. Behavioral Research in Accounting, available online: February 27, 2025

“Can Corporate Social Responsibility Counteract Managers’ Incentives to Manage Earnings?,” C. P. Agoglia, C. Beaudoin, S. G. Kuselius, and G. T. Tsakumis, Journal of Accounting, Auditing & Finance, Vol. 39 No. 4 (October 2024), 1069-1089. DOI: 10.1177/0148558X221110672.

Whitfield, A., Kang, Y., and K. Trotman. 2024. Auditor Communications on CAMs: Timing, Inspection Likelihood, and the Audit Committee. Contemporary Accounting Research 41 (2): 976-999. 

Kitto, A. R. 2024. The effects of non-Big 4 mergers on audit efficiency and audit market competition. Journal of Accounting and Economics, 77(1), 101618.

Harris, L., and Wang, E. Y. (2024). The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices. Accounting, Organizations and Society, 113 (December), 101575.

Brazel, J., M. Starliper, and Y. Yu. 2024. Management’s Communication Style when Disclosing Material Weaknesses in Internal Control. Accounting Horizons 39 (2): 59–75. https://doi.org/10.2308/HORIZONS-2023-007

Mayberry M., H.J. Park, and W. Zhang. 2024. Relative Liability Exposure for Negligence and Financial Reporting Quality: Evidence from the Audit Interference Rule. The Accounting Review 99 (4): 339–366.

“The Effect of Negative Expectancy Violations and Relational Familiarity on Client Managers’ Negotiation Positions,” M. C. Dodgson, C. P. Agoglia, and G. B. Bennett, The Accounting Review, Vol. 98 No. 6 (October 2023): 173–196.

“The Effect of Team Member Proximity and Assignment Length on Audit Staff Reliance on a Supervisor’s Preferences,” S. G. Kuselius, C. P. Agoglia, and E. Y. Wang, Accounting, Organizations and Society, Vol. 105 (February 2023).

Dodgson, M. K., C.P. Agoglia, and G. B. Bennett. 2023. The Effect of Expectancy Violations and Audit Partner Tenure on Financial Executives’ Pre-Negotiation Positions. The Accounting Review 98 (6).

Aghazadeh, S., Dodgson, M. K., Kang, Y., and M. Peytcheva. 2023. Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners. Auditing: A Journal of Practice & Theory 42 (3): 1-23.

Buchanan & Piercey (2023). “Forecast rounding, forecast uncertainty, managers’ language, and investors’ judgments,” Journal of Financial Reporting, 8 (2): 55-75.

Piercey, M. D. (2023). “‘Throw it in as a covariate’? Common problems using measured control variables in experimental research,” Auditing: A Journal of Practice & Theory, 42 (2): 183-205.

Nagy, A., M. Sherwood, and A. Zimmerman. 2023. CPAs and Big 4 Audit Quality. Journal of Accounting and Public Policy, 42(2), 107018.

Chen, W., Tan, H. T., and Wang, E. Y. (2023). How Repeated Notifications and Notification Checking Mode Affect Investors’ Reactions to Managers’ Strategic Title Emphasis? Accounting, Organizations and Society, 110 (October), 101470

Kuselias, S., Agoglia, C. P., and Wang, E. Y. (2023). The Effect of Team Member Proximity and Assignment Length on Audit Staff Reliance on a Supervisor’s Client Preferences. Accounting, Organizations and Society, 105 (February), 101391

Tan, H.-T., T. Xu, and Y. Yu. 2023. Language, perceived warmth, and investors’ reactions to audit committee reports. Contemporary Accounting Research 40 (2): 759-1513. https://doi.org/10.1111/1911-3846.12857

Lamoreaux, P.T., M. Mowchan, and W. Zhang. 2023. Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?. The Accounting Review 98 (3): 335–366.

“The Influence of ‘Relationship’ Partners on Client Managers’ Negotiation Positions,” M. C. Dodgson, C. P. Agoglia, and G. B. Bennett, Accounting, Organizations and Society, Vol. 92 (July 2021).

“Discussion of ‘Improving Complex Audit Judgments: A Framework and Evidence’,” C. P. Agoglia and S. C. Jackson, Contemporary Accounting Research, Vol. 38 No. 3 (Fall 2021), 2095-2104.

Altiero, E., Kang, Y., and M.E. Peecher. 2022. Motivated Perspective Taking: Why Prompting Auditors to Take an Investor’s Perspective Makes Them Treat Identified Audit Differences as Less Material. Contemporary Accounting Research 39 (1): 339-370. 

Dodgson, M. K., C.P. Agoglia, and G. B. Bennett. 2021. The Influence of “Relationship” Partners on Client Managers’ Negotiation Positions. Accounting, Organizations & Society 92.

Guggenmos, R. D. and G. B. Bennett. 2021. The Effects of Company Image and Communication Platform Alignment on Investor Information Processing. Journal of Financial Reporting 6 (2): 89-109.

Buchanan & Piercey (2021). “How simple changes to workpaper language and tick marks can curtail the ghost ticking of audit procedures,” Auditing: A Journal of Practice & Theory, 40 (4): 53-77.

Pickerd & Piercey (2021). “The effects of high estimate uncertainty in auditor negligence litigation,” Contemporary Accounting Research, 38 (4): 3182-3213.

Buchanan, J. L., Commerford, B. P., and Wang, E. Y. (2021). Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior. The Accounting Review, 96 (3), 141-163.

Bentley, J. W., Lambert, T. A., and Wang, E. Y. (2021). The Effect of Increased Audit Disclosure on Managers’ Real Operating Decisions: Evidence from Disclosing Critical Audit Matters. The Accounting Review, 96 (1), 23-40.

“Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners” M. C. Dodgson, C. P. Agoglia, G. B. Bennett, and J. R. Cohen, The Accounting Review, Vol. 95 (March 2020), 89-111.

Dodgson, M. K., C. P. Agoglia, G. B. Bennett, and J. R. Cohen. 2020. Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners. The Accounting Review 95 (2): 89–111.

Aghazadeh, S., Dodgson, M. K., Kang, Y., and M. Peytcheva. 2020. Revealing Oz: Institutional Work Shaping Auditors’ National Office Consultations. Contemporary Accounting Research 38 (2): 974-1008.

Kang, Y., M. D. Piercey, and A. J. Trotman. 2020. Would an Auditor Judgment Rule Increase or Decrease Auditors’ Use of Innovative Procedures? Contemporary Accounting Research 37 (1): 297-321.

Saiewitz & Piercey (2020). “Too big to comprehend? A research note on how large number format affects voter support for government spending bills,” Behavioral Research in Accounting, 32 (1): 149-158.

Kang, Piercey, & A. Trotman (2020). “Does an audit judgment rule increase or decrease auditors’ use of innovative audit procedures?” Contemporary Accounting Research, 37 (1): 297-321.

Kuang, L., H. Li, M. Sherwood, and R. Whited. 2020. Mandatory Audit Partner Rotations and Audit Quality in the United States. AUDITING: A Journal of Practice & Theory 39 (3):161–184.

Sherwood, M., A. Nagy, and A. Zimmerman. 2020. Non-CPAs and Office Audit Quality. Accounting Horizons 34 (3): 169–191.

Ettredge, M., M. Sherwood, and L. Sun. 2020. Office-Client Balance and Metro Area Audit Market Competition. AUDITING: A Journal of Practice & Theory 39 (4): 113–141.

Guiral, A., D. Moon, H.-T. Tan, and Y. Yu. 2020. What Drives Investor Response to CSR Performance Reports? Contemporary Accounting Research 37 (1): 101-130. https://doi.org/10.1111/1911-3846.12521