Search Results - "Bills, Kenneth L."

Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees by Bills, Kenneth L., Cunningham, Lauren M., Myers, Linda A.

“…In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as "an association")…”
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To share or not to share: The importance of peer firm similarity to auditor choice by Bills, Kenneth L., Cobabe, Matthew, Pittman, Jeffrey, Stein, Sarah E.

“…A firm’s decision on whether to choose the same auditor as a close competitor reflects a trade-off between exercising caution to protect its proprietary…”
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Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries by Bills, Kenneth L., Jeter, Debra C., Stein, Sarah E.

“…This study examines the audit pricing effects when auditors specialize in industries conducive to transferable audit processes. Our results indicate that…”
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A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality by Bills, Kenneth L., Hayne, Christie, Stein, Sarah E.

“…Small accounting firms represent important participants in the audit market, yet details of how they operate and develop competencies remain unexplored. Small…”
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Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees by Bills, Kenneth L., Lisic, Ling Lei, Seidel, Timothy A.

“…In this paper, we examine how CEO succession and succession planning affect perceptions of financial reporting risk among stakeholders who are responsible for…”
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The impact of chief audit executive turnover in Taiwan by Bills, Kenneth L., Huang, Hua-Wei, Lin, Yi-Hung, Wood, David A.

“…•Market holds a relatively negative perception of CAE turnover regardless of the reasons for the turnover event.•CAE turnovers are associated with lower…”
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Growing Pains: Audit Quality and Office Growth by Bills, Kenneth L., Swanquist, Quinn T., Whited, Robert L.

“…This study provides evidence on how local office growth affects audit quality. We predict that significant recent growth will temporarily stress office…”
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Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions? by Bills, Kenneth L., Hayne, Christie, Stein, Sarah E., Hatfield, Richard C.

“…ABSTRACT The “coopetition” paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the…”
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The spillover effect of SEC comment letters through audit firms by Bills, Kenneth L., Cating, Ryan, Lin, Chenxi, Seidel, Timothy A.

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Erratum to “To share or not to share: The importance of peer firm similarity to auditor choice” [Accounting, Organizations and Society 83C (2020) 101115] by Bills, Kenneth L., Cobabe, Matthew, Pittman, Jeffrey, Stein, Sarah E.

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The effects of significant changes in auditor clientele and auditor-client mismatches on audit quality by Bills, Kenneth L

“…This study contributes to the current debate on mandatory audit firm rotation by investigating how possible consequences of mandating audit firm rotation may…”
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The effects of significant changes in auditor clientele and auditor-client mismatches on audit quality by Bills, Kenneth L

“…This study contributes to the current debate on mandatory audit firm rotation by investigating how possible consequences of mandating audit firm rotation may…”
Get full text