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
Aghazadeh, S., O. Brown, L. Guichard, K., T. Phillips. 2024. “The Effects of a Client’s
Social Media Disclosure and Audience Engagement on Auditor Judgment” Accounting, Organizations
and Society 113: 101564. https://doi.org/10.1016/j.aos.2024.101564.
Aghazadeh, S., K. Hoang, C. Nolder. 2024. “Auditors’ Work Attitudes: Translating Auditor
JDM Research Findings to Inform Audit Firms’ Strategies.” Accounting Horizons. 1:
1-12. https://doi.org/10.2308/HORIZONS-2023-051
Aghazadeh, S. S., Dodgson, M. K., Kang, Y. J., Peytcheva, M. 2023 “Knowledge Creation
and Conversion between the National Office and Engagement Teams: Experiences of Audit
Firm Partners.” Auditing: A Journal of Practice and Theory 42 (3): 1–23. https://doi.org/10.2308/AJPT-2020-141.
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., Y.J. Kang, and M. Peytcheva. 2023 “Auditors’ skepticism in response
to audit committee oversight behaviour.” Accounting & Finance 63 (2): 2013-2034. http://dx.doi.org/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., K. Hoang, and B. Pomeroy. 2022. “Using LIWC to Analyze Participants’
Psychological Processing in Accounting JDM Research.” Auditing: A Journal of Practice
and Theory 41 (3): 1–20. https://doi.org/10.2308/ajpt-51742
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
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).
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
Donley, L., Legoria, J., Reichelt, K. J., Walton, S. (2023) Chinese Auditor Inspection Access Challenges: The Market’s Response to Integrated US Regulatory and Legislative Action. Journal of Accounting and Public Policy, 43(6) 107110.
Legoria, J., Reichelt, K., and Soileau, J. S (2023). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Finance, 38(2) 360-385.
Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systems, accepted for publication.
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 Voluntary 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.
Johnston, J. A., Reichelt, K. J., and Sapkota, P (2024). "Measuring Financial Statement Disaggregation Using XBRL." Journal of Information Systems, 38(1), 119-147.
Massel, N., Park, J.P., and Reichelt, K. J. (2024). "Do Revenues Matter More Than Earnings for Initial Public Offerings?" Journal of Accounting, Auditing, and Finance, 39(1): 57-93.
Donley, L., Legoria, J., Reichelt, K. J., Walton, S. (2023) "Chinese Auditor Inspection Access Challenges: The Market’s Response to Integrated US Regulatory and Legislative Action." Journal of Accounting and Public Policy, 42(6) 107110.
Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2023). "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, 38(2) 413-436.
Legoria, J., Reichelt, K., and Soileau, J. S. (2023). "Voluntary disclosure of country-level information and FCPA violations." Journal of Accounting, Auditing, and Finance, 38(2) 360-385.
Liu CZ, Hu XS, Reichelt K.J. (2022). "Does the Order of Claims to Assets on the Balance Sheet Reflect Equity Risk?" China Accounting and Finance Review, 24(3):290-322.
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.
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.
Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2023). 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, 38(2) 413-436.
Legoria, J., Reichelt, K., and Soileau, J. S (2023). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Finance, 38(2) 360-385.
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
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.
Donley, L., Legoria, J., Reichelt, K. J., Walton, S. (2023) Chinese Auditor Inspection Access Challenges: The Market’s Response to Integrated US Regulatory and Legislative Action. Journal of Accounting and Public Policy, forthcoming.
Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systems, accepted for publication.
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.
2024-2025 Seminar Schedule:
Fall 2024
August 9 | 9:30 - 10:30 a.m. | BEC 1225
- First-year PhD Student Summer Paper Presentation
September 20 | 9:30 - 11 a.m. | BEC 1220
- Second-year PhD Student Summer Paper Defense
November 1 | 9:30 - 11:00 a.m. | BEC 1220
- Joe Brazel, North Carolina State University
Spring 2025
February 7 | 9:00 a.m. - 12:00 p.m. | BEC 1220
- Doug Skinner, University of Chicago
February 21 | 9:30 - 11:00 a.m. | BEC 1305
- Sarah Stuber, Texas A&M University
March 7 | 9:30 - 11:00 a.m. | BEC 1305
- Alina Lerman, University of Connecticut
March 21 | 9 a.m. - 1 p.m. | BEC 1220
- First- and Second- Year Summer Paper Preproposals
May 2 | 9 a.m. - Noon | BEC 1220
- First- and Second- Year PhD Student Paper Proposal Defense
Explore past seminar speakers and topics:
Spring 2024
Mark Allen, LSU Department of Accounting PhD Student
Nerissa Brown, University of Illinois
Bill Buslepp, Department of Accounting Associate Professor
Jonathan Shipman, University of Arkansas
Mike Wilkins, University of Kansas
Dept. of Accounting doctoral students, First and second-year paper proposal presentations
Spring 2023:
Chad Proell, Texas Christian University
2023 Regional Research Conference featuring Jeffrey Hales, University of Texas-Austin
Dana Hollie, LSU E. J. Ourso College of Business
Daniel Aobdia, Penn State University
Dept. of Accounting doctoral students, First and second-year paper proposal presentations
Fall 2023:
Dept. of Accounting doctoral students, first and second-year paper proposal presentations
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
Fall 2022:
Bin Li-University of Houston
Hilary Hughes, LSU
Christine Cheng, University of Mississippi
Zhenhua Chen, LSU
Diane Janvrin, Iowa State
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?"
Regional Research Workshop Series
The LSU Department of Accounting holds its Regional Research Conference annually in the Business Education Complex (BEC) at LSU in Baton Rouge, Louisiana. Check back here for information on the next workshop.
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2023 Jeffrey Hales, Bake Chair in Global Sustainability Leadership, Charles T. Zlatkovich Centennial Professor of Accounting, University of Texas at Austin, Executive Director of the Global Sustainability Leadership Institute Topic: Mere Puffery of Credible Disclosure? The Real Effects of Adopting Voluntary ESG Disclosure Standards |
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2022 Xiumin Martin, Professor of Accounting Topic: What if Borrowers Were Informed About Credit Reporting? Two Randomized Field Experiments |
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2019 Bharat Sarath, Editor-in-Chief of the Journal of Accounting Auditing and Finance and
Professor of Accounting Topic: The API and the Design of Experiments |
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2018 Jeffrey Hoopes, Assistant Professor, Department of Accounting Topic: Strategic Subsidiary Disclosure
Ted Christensen, Director and Terry Distinguished Chair of Business Topic: Non-GAAP Earnings for Contracting and Financial Disclosure |
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2017 Mark DeFond, A.N. Mosich Chair in Accounting, Senior Editor of The Accounting Review Topic: Some Controversies in Auditing Literature |
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2016 Richard Hatfield, Ernst and Young Professor of Accounting Topic: Staff Auditors’ Proclivity for Computer Mediated Communication with Clients and its Effect on Skeptical Behavior |
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2015 Dan Dhaliwal Topic: Accrual Accounting and Access to External Funds: Evidence from Small Businesses |
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2014 S.P. Kothari Topic: The Effect of Borrower Transparency on Bank Competition, Risk-taking and Bank Fragility |
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2013 Zoe-Vonna Palmrose Topic: PCAOB Audit Regulation a Decade After SOX: Where it Stands and What the Future holds |
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2012 Terry Shevlin Topic: Does Voluntary Adoption of Clawback Provision Improve Financial Reporting? |
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2011 Peter Easton Topic: Dissecting Earnings Recognition Timeliness |
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2010 Charles Lee Topic: Evaluating Implied Cost of Capital Estimates |
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2009 Mary Barth Topic: Cost of Capital and Earnings Transparency
Michael and Linda Bamber Topic: Publishing Your Research |
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2008 Katherine Schipper Topic: Direct and Mediated Associations Among Earnings Quality, Information Asymmetry and the Cost of Equity |
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