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Selected Publications

M. C. Dodgson, Agoglia, C. P., Bennett, G. B., and Cohen, J. R. (in press). “Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm

M. C. Dodgson, Agoglia, C. P., Bennett, G. B., and Cohen, J. R. (in press). “Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners” The Accounting Review, forthcoming. https://doi.org/10.2308/accr-52556

Bentley, J. W. (2019) “Decreasing Operational Distortion and Surrogation Through Narrative Reporting.” The Accounting Review: May 2019, Vol. 94, No. 3, pp. 27-55. https://doi.org/10.2308/accr-52277

Tan, H. T., Wang E. Y., and Yoo, G-S. (2019). Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments. Journal of Accounting and Economics, 67 (2-3), 416-437. https://doi.org/10.1016/j.jacceco.2019.03.001

Tan, H. T. and Yu, Y. (2018). “Locus of Causality, Management’s Responsibility Acceptance, and Investors’ Reactions to Internal Control Reports”. The Accounting Review, Vol. 93, No. 6, pp. 331-355. https://doi.org/10.2308/accr-52077

Bentley, J. W., Christensen, T. E., Gee, K. H., and Whipple, B. C. (2018) “Disentangling Managers’ and Analysts’ Non-GAAP Reporting.” Journal of Accounting Research, 56 (4): 1039-1081. https://doi.org/10.1111/1475-679X.12206

Guggenmos. R. G., Piercey, M. D. & Agoglia, C. P. (2018). “Custom Contrast Testing: Current Trends and a New Approach,” The Accounting Review, Volume 93, Issue 5 (September): p. 223-244https://doi.org/10.2308/accr-52005

Saiewitz, A., and Wang, Elaine Y. (in press) “Using cultural mindsets to reduce cross-national auditor judgment differences.” Contemporary Accounting Research, forthcoming

Kang Y. T., Piercey, M. D., and Trotman, A. (in press). “Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures,” Contemporary Accounting Research, forthcoming. https://doi.org/10.1111/1911-3846.12509

Kang Y. T. (in press). “Are Audit Committees More Challenging Given a Specific Investor Base? Does the Answer Change in the Presence of Prospective Critical Audit Matter Disclosures?” Accounting, Organizations and Society, forthcoming. https://doi.org/10.1016/j.aos.2019.04.001

Steinbart, P. J., Raschke, R. L., Gal G., and Dilla, W. N. (2018) “The Influence of a Good Relationship between the Internal Audit and Information Security Functions on Information Security Outcomes,” Accounting, Organizations, and Society, 71(1), 15-29. https://doi.org/10.1016/j.aos.2018.04.005