Accounting Research

Our faculty and doctoral students regularly publish in top academic journals. We are committed to growing the knowledge and innovation of the accounting field. 

 

Our Areas of Research


Assessment

Behavioral accounting and professional issues

Capital markets

Corporate social responsibility

Empirical auditing

Ethics

Financial accounting

Fraud 

Internal auditing

Risk management

 

 

 

Select Faculty Publications

Sanaz Aghazadeh

Aghazadeh, S., & Joe, J. R. (2022). Auditors' response to management confidence and misstatement risk. Accounting Organizations and Society, 101, 101348. doi:10.1016/j.aos.2022.101348
   
Aghazadeh, S., Kang, Y. J., & Peytcheva, M. (Forthcoming). Auditors’ scepticism in response to audit committee oversight behaviour. Accounting and Finance. doi:10.1111/acfi.12944
   
Aghazadeh, S., Brown, J. O., Guichard, L., & Hoang, K. (2022). Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix. European Accounting Review, 31(1), 1-28. doi:10.1080/09638180.2020.1863243
   
Aghazadeh, S., Hoang, K., & Pomeroy, B. (Forthcoming). Using LIWC to Analyze Participants’ Psychological Processing in Accounting JDM Research. Auditing A Journal of Practice & Theory. doi:10.2308/ajpt-2020-060
   
Aghazadeh, S., Dodgson, M. K., Kang, Y. J., & Peytcheva, M. (2021). Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations. Contemporary Accounting Research, 38(2), 974-1008. doi:10.1111/1911-3846.12655
    
Aghazadeh, S., & Hoang, K. (2020). How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?. Accounting Organizations and Society, 87, 101175. doi:10.1016/j.aos.2020.101175
   
Aghazadeh, S., Collins, A. M., & Stefaniak, C. M. (2020). The Effects of Client Status and the Auditor's Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness. Behavioral Research in Accounting, 32(2), 1-14. doi:10.2308/bria-19-025

William Buslepp

Buslepp, W. L., Abbott, L. J., Barr-Pulliam, D, and Parker, S. (2021). The real effects of internal audit function quality: Evidence from investment efficiency. Journal of Accounting, Auditing, and Finance, Forthcoming.

Buslepp, W. L. and Abbott, L. J. (2021). An investigation of the market’s perception and pricing of auditor competence: evidence from PwC’s Oscars blunder. Accounting, Organizations and Society, Forthcoming

Buslepp, W. L. and Abbott, L. J (2021). The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits. Auditing: A Journal of Practice & Theory, 40(2), 1-21.

Buslepp, W. L., Abbott, L. J, Boland, C. M, and McCarthy, S. (2021). U.S. Audit Partner Identification and Auditor Reporting . Journal of Accounting and Public Policy.

Buslepp, W. L., Legoria, J., Cavalier-Rosa, R., and Shaw, D. Lynn (2019). Misclassification of audit-related fees as a measure of internal control quality. Advances in Accounting, 46, 1-10.

Buslepp, W. L., Delisle, R. Jared, and Victoravich, L. (2018). Does Part II of the PCAOB Inspection Report Provide New Information to the Market? A Re-Examination of Prior Evidence. Managerial Auditing Journal.

Buslepp, W. L., Notbohm, M., and Abbott, L. J (2018). The Audit Market Effects of Disputing a GAAP-Deficient PCAOB Inspection Report. Advances in Accounting, 41, 126-140.

Buslepp, W. L. and Billings, B. K (2016). Strategic Management Guidance and Insider Trading Activities. Journal of Accounting and Public Policy, 35(1), 84-104.

Buslepp, W. L., Bailey, C., Buchheit, S., and Fleischman, G. (2014). Successful Efforts versus Full Cost Accounting: A Size-Based Misconception?. Oil, Gas & Energy Quarterly, 62(4), 649-660.

Buslepp, W. L., Billings, B., and Huston, R. (2014). Worth the Hype? The Relevance of Paid-For Analyst Research for the Buy-and-Hold Investor. The Accounting Review, 89(3), 903-931.

Buslepp, W. L., Victoravich, L., Grove, H., and Xu, P. (2011). CEO Power, Equity Incentives, and Bank Risk . The Banking and Finance Review, 3(2).

Zhenhua Chen

Chen, Z., Cihan, M., Jens, C., and Page, B. (2022). Political Uncertainty and Firm Investment: Project-level Evidence from M&A Activity, Journal of Financial and Quantitative Analysis, forthcoming.

Chen, Z., Kemsley, D., and Sivadasan, P., (2021). The Comprehensive Tax Gain from Leverage, European Accounting Review, Vol 30, No.2, 381-403

Chen, Z., Huffman, A., Narayanamoorthy, G., and Zhang, R. (2021). Minimum Tick Size and Analyst Coverage: Evidence from the Tick Size Pilot Program, Journal of Business Finance and Accounting, Vol 48, 666-691

Chen, Z. and Loftus, S. (2019). Multi-Method Evidence on Investors’ Reactions to Managers’ Self-Inclusive Language, Accounting, Organizations and Society, Vol 79, 1-19

Wanying Jiang

Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systems, accepted for publication.

Joseph Legoria

Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systems, accepted for publication.

Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Finance, forthcoming.

Buslepp, W. L., Legoria, J., Cavalier-Rosa, R., and Shaw, D. Lynn (2019). Misclassification of audit-related fees as a measure of internal control quality. Advances in Accounting, 46, 1-10.

Legoria, J., Reichelt, K., and Soileau, J. (2018). Auditors and Disclosure Quality: The Case of Major Customer Disclosures. Auditing: A Journal of Practice & Theory, 37(4), 163-189.

Legoria , J., Rosa, G., and Soileau, J. S (2017). Audit Quality across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions. Research in Accounting Regulation, 29(2), 1-12.

Legoria, J., Melenderz, K. D., and Reynolds, J. Kenneth (2013). Qualitative Audit Materiality and Earnings Management. Review of Accounting Studies, 18(Volume 2), 414-442.

Legoria, J., Boone, J., and Stammerjohan, W. W. (2008). The Economic Benefits of FASB's recommended Disclosures: Evidence from the pharmaceutical industry. Advances in Accounting, 24(2), 202-212.

Boone, J. P., Legoria, J., Seifert, D. L., and Stammerjohan, W. W. (2006). The associations among accounting program attributes, 150-hour status, and CPA exam pass rates. Journal of Accounting Education, 24, 202-215.

Barua, A., Legoria, J., and Moffitt, J. Sue (2006). Accruals Management to Achieve earnings benchmarks: A comparison of pre-managed profit and loss firms. Journal of Business, Finance and Accounting, 33((5) & (6)), 653-670.

Legoria, J. and Sellers, K. (2005). The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective. Research in Accounting Regulation, 18, 143-161.

Legoria, J. (2005). The Voluntay Disclosure of Advertising Expenditures: The Case of the Pharmaceutical Industry and Health Care Reform. Advances In Accounting, 21, 115-149.

Legoria, J., Black, E., and Sellers, K. (2000). Capital Investment Effects of Dividend Imputation. Journal Of The American Taxation Association, 22(2), 40-59.

Legoria, J. (2000). Earnings Management, The Pharmaceutical Industry and Health Care Reform. Research in Accounting Regulation, 14, 101-131.

Legoria, J. and Pendley, J. (1999). Assessing Auditor Independence: Audit Fees and Enforcement Patterns. Research in Accounting Regulation, 13, 151-167.

Padmakumar Mathrumandiram Sivadasan

Kemsley, D., Sivadasan, P., and Subramaniam, V. (2018). THE COMPOSITE DIVIDEND TAX RATE. Accounting and Business Research, 48(7), 727-758.

Doogar, R., Rowe, S., and Sivadasan, P. (2015). ASLEEP AT THE WHEEL (AGAIN)? BANK AUDITS DURING THE LEAD-UP TO THE FINANCIAL CRISIS. Contemporary Accounting Research, 32(1), 358-391.

Doogar, R. and Sivadasan, P. (2015). AUDIT FEE RESIDUALS: COSTS OR RENTS?. Review of Accounting Studies, 20(4), 1247-1286.

Doogar, R., Sivadasan, P., and Solomon, I. (2010). THE REGULATION OF PUBLIC COMPANY AUDITING: EVIDENCE FROM THE TRANSITION TO AS5. Journal of Accounting Research, 48(4), 795-814.

Kenneth Reichelt

Liu CZ, Hu XS, Reichelt KJ. (2022). Does the Order of Claims to Assets on the Balance Sheet Reflect Equity Risk? China Accounting and Finance Review 24(3):290-322.

Massel, N., Park, J.P., and K. J. Reichelt. Do Revenues Matter More Than Earnings for Initial Public Offerings? Journal of Accounting, Auditing, and Finance, forthcoming.

Jiang, W., Legoria, J., Reichelt, K. J, and Walton, S. (2022). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systems 36 (1): 151–180.

Azzali, S., Mazza, T., Reichelt, K. J, and Wang, D. (2021). Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy. Auditing: A Journal of Practice & Theory 40(4):1-25.

Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2021). The Impact of PCAOB Auditing Standard No. 5, PCAOB Inspection Regime, and the Great Recession on Audit Fees & Audit Quality. Journal of Accounting, Auditing, and Finance, forthcoming.

Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Finance, forthcoming.

Chang, H., Chen, H., Chen, J., and Reichelt, K. (2019). Do Supply Chain Auditors Compromise? Evidence From the Association of Supplier Aggressive Revenue Management and Major Customer Dependence. Journal of Accounting, Auditing, and Finance, 34(4), 639-666.

Legoria, J., Reichelt, K., and Soileau, J. (2018). Auditors and Disclosure Quality: The Case of Major Customer Disclosures. Auditing: A Journal of Practice & Theory, 37(4), 163-189.

Sun, P., Crumbley, D., and Reichelt, K. (2018). CEO Compensation and Tax Loss Carrybacks. Journal of Forensic and Investigative Accounting, 10(1), 135-152.

Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2018). No News is Bad News: Do PCAOB Inspections Have an Effect on Annually Inspected Firms' Audit Fees and Audit Quality?. Journal of Accounting Literature, 41, 106-126.

Brooks, L. Zheng, Cheng, C. Agnes, Johnston, J., and Reichelt, K. (2017). Estimates of Optimal Audit Firm Tenure across Different Legal Regimes. Journal of Accounting, Auditing, and Finance, 32(1), 3-39.

Chang, H., Cheng, C. Agnes, and Reichelt, K. (2010). Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms. Auditing: A Journal of Practice & Theory, 29(2), 83-114.

Reichelt, K. and Wang, D. (2010). National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. Journal of Accounting Research, 48(3), 647-686.

Francis, J. R, Reichelt, K., and Wang, D. (2005). The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market. The Accounting Review, 80(1), 113-136.

Jared S. Soileau

Chen, Y., Chu, X., Park, J., and Soileau, J. (2021). CEO Religious University Affiliation and Financial Reporting Quality, Accounting and Finance . https://doi.org/10.1111/acfi.12794

Johnston, J. and Soileau, J. (2020). Enterprise Risk Management and Accruals Estimation Error, Journal of Contemporary Accounting and Economics, 16:3. https://doi.org/10.1016/j.jcae.2020.100209

Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2021). The Impact of PCAOB Auditing Standard No. 5, PCAOB Inspection Regime, and the Great Recession on Audit Fees & Audit Quality. Journal of Accounting, Auditing, and Finance, forthcoming.

Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Finance, forthcoming.

Legoria, J., Reichelt, K., and Soileau, J. (2018). Auditors and Disclosure Quality: The Case of Major Customer Disclosures. Auditing: A Journal of Practice & Theory, 37(4), 163-189.

Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2018). No News is Bad News: Do PCAOB Inspections Have an Effect on Annually Inspected Firms' Audit Fees and Audit Quality?. Journal of Accounting Literature, 41, 106-126.

Soileau, J., Webb, T. Z., and Usrey, S. C. (2017). The Influence of Jurisdictional Sitting Requirements on CPA Exam Pass Rates and Candidates. Issues in Accounting Education, 32(1), 1-15.

Callahan, C. M and Soileau, J. (2017). Does Enterprise Risk Management Enhance Operating Performance?. Advances in Accounting, 37, 122-139.

Legoria , J., Rosa, G., and Soileau, J. S (2017). Audit Quality across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions. Research in Accounting Regulation, 29(2), 1-12.

Chen, Y., Eshleman, J. Daniel, and Soileau, J. (). Business Strategy and Auditor Reporting. Auditing: A Journal of Practice & Theory, 36(2), 63-86.

Chen, Y., Eshleman, J. Daniel, and Soileau, J. (2016). Board Gender Diversity and Internal Control Weaknesses. Advances in Accounting, 33(June/2016), 11-19.

Chen, Y. and Soileau, J. (2014). Does Pedigree Matter? Earnings Quality of U.S. Listed Domestic Firms via Reverse Mergers. Journal of Accounting and Public Policy, 33(6), 573-595.

Bailey, C. D. and Soileau, J. (2011). Q-Analytics: An Ethics Case on Unlicensed Software Usage. Journal of Accounting Education, 29, 50-59.

Stephanie Walton

Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systems, accepted for publication.

Laura Wiley

Wiley, L. D., Rakow, J. S., and Rakow, K. (2011). Teaching Financial Literacy in a Co-Curricular Service-Learning Model. Journal Of Accounting Education, 28(2), 103-113.

 

 

Accounting Seminar Series

Every semester, the Department of Accounting hosts a Research Seminar Series. Speakers have experience in various business disciplines and speak on topics covering the accounting field. The series provides students, faculty, and business professionals with engaging and supplementary education to help guide them in the industry.

Fall 2022 Accounting Seminar Series Schedule: 

August 26  | 9:30-11:00 am | BEC 1409

  • Bin Li, University of Houston

September 9 | 9:30-11:00 am | BEC 1409

  • Hilary Hughes, LSU

September 16 | 9:30-11:00 a.m. | BEC 1409

  • Christine Cheng, University of Mississippi

September 23 | 9:30-11:00 am | BEC 1409

  • Zhenhua Chen, LSU

December 2 | 9:30-11:00 am | BEC 1409

  • Diane Janvrin, Iowa State University

Spring 2023 Accounting Seminar Series Schedule:

January 27 | 9:30-11:00 am | Room: BEC 1409

  • Chad Proell, Texas Christian University

April 28 | 9:30-11:00 am | Room: BEC 1409

  • Daniel Aobdia, Penn State University

Explore past seminar speakers and topics:

Spring 2022:

Emily Griffith
University of Wisconsin – Madison
Accounting and Information Systems Department

Xiumin Martin
Washington University in St. Louis
Department of Accounting

Sarfraz Khan
University of Louisiana at Lafayette
Department of Accounting

First and second year summer paper proposal presentation

Doctoral Students, LSU
Department of Accounting

Spring 2021 Speakers:

Anna Gold
Vrije Universiteit Amsterdam, Department of Accounting 
Title: Can Audit Committee Support Improve Auditors’ Application of Professional Skepticism?

Steve Kaplan
Arizona State University
Title: The impact of pay ratio disclosures on investors’ reactions to CEOs’ public attributions for poor performance

Nick Mueller
PhD Student, Louisiana State University
Title: Dissertation pre-proposal

First year Doctoral Students
Louisiana State University
Title: 1st year summer paper literature review presentation

Laura Alford
Naval Postgraduate School
Title: Predicting Federal Contractor Misconduct

Doctoral Students
Louisiana State University
Title: First and second year summer paper proposal presentation 

Fall 2021 Speakers:

1st and 2nd year doctoral student summer paper presentations
LSU Department of Accounting

Wanying Jiang
LSU Department of Accounting

Lacey Donley
LSU Department of Accounting

Brandon Szerwo
University at Buffalo, SUNY, Accounting and Law Department

Joe Johnston
Illinois State University, Department of Accounting

Joseph Zhang
University of Memphis
Crews School of Accountancy

Fall 2020 Speakers:

Stephanie Merrell
Nichols State University, Department of Accounting
Title: "Small Errors Add Up: Using Errors in the Audit Report to Evaluate an Auditor's Quality Control System"

Russell Barber
University of Colorado-Denver, Department of Accounting
Title: "Does Auditor Independence Matter? Evidence from SEC Sanctions against PricewaterhouseCoopers LLP for Prohibited Non-Audit Services"

Dechun Wang
Texas A&M University, Department of Accounting
Title: "Does the Business Press Influence Equity Investors' Perception of Big 4 Audit Quality?"

Spring 2019 Speakers:

Bharat Sarath
Rutgers University, Department of Accounting
Title: "When do managers tell the truth about Bargain Purchase Gains"

John Abernathy
Kennesaw State University, Department of Accounting
Title: "Employee Information Technology Capability, Firm Performance, and Financial Reporting Quality"

Padmakumar Sivadasan
Tulane University, Department of Accounting

Lakshmana Kumar Krishna
Tulane University, Department of Accounting

Fall 2019 Speakers: 

Joe Schroeder
University of Indiana, Department of Accounting
Title: "Internal Control Weaknesses and the Demand for Financial Skills: Evidence from U.S. Job Postings"

Stephanie Walton
LSU, Department of Accounting

Steven Stubben
University of Utah, Department of Accounting
Title: "Equity Market Fragmentation and Capital Investment Efficiency"

 

 

Regional Research Workshop Series

Since 2008, the LSU Department of Accounting has hosted an annual Regional Research Workshop Series in addition to our regular research seminar series. The Regional Workshop hosts well-known accounting academics who produce seminal work or have editorial appointments to major journals. The workshop format consisted of a morning research session for PhD students and interested faculty, followed by a luncheon, a working paper workshop, and a reception. For more information, contact Ken Reichelt.

2023 Regional Research Workshop

  • Date: February 3, 2023
  • Time: TBA
  • Location: LSU Business Education Complex, Room 1220
  • Speaker: Jeffrey Hales, Professor of Accounting, McCombs School of Business, University of Texas - Austin

Jaffrey HalesJeffrey Hales
Professor of Accounting
McCombs School of Business, University of Texas - Austin

Jeffrey Hales is the Charles T. Zlatkowich Centennial Professor at the University of Texas at Austin and the Chair of the Sustainability Accounting Standards Board. He is also a member of the Climate Disclosure Standards Board and a steering committee member of the Industry Standards Reporting Research Council (Canada).  

 

 

Xiumin Martin

2022

Xiumin Martin, Professor of Accounting 
Olin Business School, Washington University in St. Louis

Bharat Sarath

2019

Bharat Sarath, Editor-in-Chief of the Journal of Accounting Auditing and Finance and Professor of Accounting 
Rutgers University

Topic:
The API and the Design of Experiments
When do managers tell the truth about Bargain Purchase Gains

Jeffrey Hoopes

Ted Christensen

2018

Jeffrey Hoopes, Assistant Professor, Department of Accounting
University of North Carolina, Chapel Hill

Topic: Strategic Subsidiary Disclosure

 

Ted Christensen, Director and Terry Distinguished Chair of Business
J. M. Tull School of Accounting, University of Georgia

Topic: Non-GAAP Earnings for Contracting and Financial Disclosure

Mark DeFond

2017

Mark DeFond, A.N. Mosich Chair in Accounting, Senior Editor of The Accounting Review 
University of Southern California 

Topic: Some Controversies in Auditing Literature

 

Richard Hatifield

2016 

Richard Hatfield, Ernst and Young Professor of Accounting
University of Alabama

Topic: Staff Auditors’ Proclivity for Computer Mediated Communication with Clients and its Effect on Skeptical Behavior

Dan Dhaliwal

2015

Dan Dhaliwal
Accounting Department Head, Frances McClelland Endowed Chair
Former editor of TAR
Editorial board member of JAR
University of Arizona

Topic: Accrual Accounting and Access to External Funds: Evidence from Small Businesses

SP Kothari

2014

S.P. Kothari
Gordon Y Billard Professor of Accounting and Finance
Head of the Department of Economics, Finance, and Accounting at the MIT Sloan School of Management
Global head of equity research for Barclays Global Investors
editor of JAE

Topic: The Effect of Borrower Transparency on Bank Competition, Risk-taking and Bank Fragility

Palmrose

2013

Zoe-Vonna Palmrose
Kermit O. Hanson Professor in Business Administration
Deputy Chief Accountant of the SEC
Editorial board member of TAR and AJPT
University of Washington

Topic: PCAOB Audit Regulation a Decade After SOX: Where it Stands and What the Future holds

Terry Shevlin

2012

Terry Shevlin
Paul Pigott/Paccar Professor of Business Administration, former editor of TAR, JATA
University of Washington

Topic: Does Voluntary Adoption of Clawback Provision Improve Financial Reporting?

Peter Easton

2011

Peter Easton
Notre Dame Alumni Professor of Accountancy and Academic Director, Center for Accounting Research and Education
Editor of RAST, Associate Editor: JAR, CAR, JAE, TAR
Notre Dame University

Topic: Dissecting Earnings Recognition Timeliness

Charles Lee

2010

Charles Lee
Joseph McDonald Professor of Accounting
Managing Director at Barclays Global Investors (BGI)
Associate editor of Management Science, RAST, JAE, and JF
Stanford University

Topic: Evaluating Implied Cost of Capital Estimates

Mary Barth

Bamber

2009

Mary Barth
J. E. Horngren Professor of Accounting, Senior Associate Dean for Academic Affairs
Member of the IASB
Editor of MS, and associate editor of TAR
Stanford University

Topic: Cost of Capital and Earnings Transparency

 

Michael and Linda Bamber
Michael – Harold M. Heckman Chair of Public Accounting, consulting editor of TAR;
Linda – Tull Professor of Accounting, editor of TAR
University of Georgia

Topic: Publishing Your Research

Katherine Schipper

2008

Katherine Schipper
Thomas F. Keller Professor of Accounting, former editor of JAR, and former member of the FASB
Duke University

Direct and Mediated Associations Among Earnings Quality, Information Asymmetry and the Cost of Equity