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Research Output 2002 2017

2017
3 Citations

Balance sheet conservatism and audit reporting conservatism

Kausar, A. & Lennox, C. 1 Jul 2017 In : Journal of Business Finance and Accounting. 44, 7-8, p. 897-924 28 p.

Research output: Contribution to journalArticle

Assets
Balance sheet
Audit reporting
Conservatism
Liquidation
8 Citations

Do PCAOB Inspections Improve the Quality of Internal Control Audits?

Defond, M. L. & Lennox, C. S. 22 Mar 2017 In : Journal of Accounting Research. 55, 3, p. 591-627 37 p.

Research output: Contribution to journalArticle

Open Access
File
Oversight
Audit
Internal control
Inspection
Auditors

Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China

Lennox, C., Wang, Z-T. & Wu, X. 20 Nov 2017 In : Journal of Accounting and Economics. p. 21-40

Research output: Contribution to journalArticle

Audit adjustments
China
Corporate acquisitions
Financing
Earnings management
2 Citations

Estimation risk and auditor conservatism

Lennox, C. S. & Kausar, A. 1 Mar 2017 In : Review of Accounting Studies. 22, 1, p. 185-216 32 p.

Research output: Contribution to journalArticle

Auditor conservatism
Estimation risk
Auditors
Bankruptcy
Prediction model
2016
5 Citations

Did the PCAOB's restrictions on auditors' tax services improve audit quality?

Lennox, C. S. 1 Sep 2016 In : Accounting Review. 91, 5, p. 1493-1512

Research output: Contribution to journalArticle

8 Citations

The effect of audit adjustments on earnings quality: evidence from China

Lennox, C., Wu, X. & Zhang, T. 1 Apr 2016 In : Journal of Accounting and Economics. 61, 2-3, p. 545-562

Research output: Contribution to journalArticle

2015
10 Citations

Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period

Dhaliwal, D. S., Lamoreaux, P. T., Lennox, C. S. & Mauler, L. M. 1 Jun 2015 In : Contemporary Accounting Research. 32, 2, p. 575-607

Research output: Contribution to journalArticle

15 Citations

The effect of China's weak institutional environment on the quality of big 4 audits

Ke, B., Lennox, C. S. & Xin, Q. 1 Jul 2015 In : Accounting Review. 90, 4, p. 1591-1619

Research output: Contribution to journalArticle

2014
13 Citations

Accounting misstatements following lawsuits against auditors

Lennox, C. & Li, B. 1 Feb 2014 In : Journal of Accounting and Economics. 57, 1, p. 58-75

Research output: Contribution to journalArticle

33 Citations

Does mandatory rotation of audit partners improve audit quality?

Lennox, C. S., Wu, X. & Zhang, T. 1 Sep 2014 In : Accounting Review. 89, 5, p. 1775-1803

Research output: Contribution to journalArticle

22 Citations

The demand for audit in private firms: recent large-sample evidence from the UK

Dedman, E., Kausar, A. & Lennox, C. 2 Jan 2014 In : European Accounting Review. 23, 1, p. 1-23

Research output: Contribution to journalArticle

Open Access
2 Citations

The market's valuation of fraudulently reported earnings

Hui, K. W., Lennox, C. & Zhang, G. 1 Jun 2014 In : Journal of Business Finance and Accounting. 41, 5-6, p. 627-651

Research output: Contribution to journalArticle

2013
29 Citations

Tax aggressiveness and accounting fraud

Lennox, C., Lisowsky, P. & Pittman, J. 2013 In : Journal of Accounting Research. 51, 4, p. 739-778 40 p.

Research output: Contribution to journalArticle

Tax
Accounting fraud
Common factors
Effective tax rates
Inference
2012
Prejudice
Ethnic minorities
Empirical evidence
Ethnic diversity
Economic conditions
287 Citations

Selection models in accounting research

Lennox, C. S., Francis, J. R. & Whag, Z. Mar 2012 In : Accounting Review. 87, 2, p. 589-616 28 p.

Research output: Contribution to journalArticle

Selection model
Accounting research
Selection bias
Model specification
Guidance
22 Citations

The consequences of protecting audit partners’ personal assets from the threat of liability

Lennox, C. & Li, B. Oct 2012 In : Journal of Accounting and Economics. 54, 2-3, p. 154-173 20 p.

Research output: Contribution to journalArticle

Liability
Threat
Assets
Audit
Audit firms
2011
10 Citations

Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity?

Ge, R. & Lennox, C. Mar 2011 In : Review of Accounting Studies. 16, 1, p. 183-217 15 p.

Research output: Contribution to journalArticle

News
Finance
Equity
Deception
Incentives
79 Citations

The effect of SOX on small auditor exits and audit quality

DeFond, M. L. & Lennox, C. S. 1 Jun 2011 In : Journal of Accounting and Economics. 52, 1, p. 21-40 20 p.

Research output: Contribution to journalArticle

Audit quality
Exit
Auditors
PCAOB
Peer review
43 Citations

Voluntary audits versus mandatory audits

Lennox, C. S. & Pittman, J. A. 1 Sep 2011 In : Accounting Review. 86, 5, p. 1655-1678 24 p.

Research output: Contribution to journalArticle

Audit
Assurance
Private companies
Credit rating
Rating
2010
77 Citations

Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms

Lennox, C. & Pittman, J. 1 Feb 2010 In : Journal of Accounting and Economics. 49, 1-2, p. 84-103 20 p.

Research output: Contribution to journalArticle

Oversight
Auditing
Audit firms
External monitoring
Auditors
80 Citations

Big five audits and accounting fraud

Lennox, C. & Pittman, J. A. 1 Mar 2010 In : Contemporary Accounting Research. 27, 1, p. 209-247 39 p.

Research output: Contribution to journalArticle

Audit
Accounting fraud
Big Five
Financial reporting
Public accounting firms
2009
39 Citations

Perceived competition, profitability and the withholding of information about sales and the cost of sales

Dedman, E. & Lennox, C. Dec 2009 In : Journal of Accounting and Economics. 48, 2-3, p. 210-230 21 p.

Research output: Contribution to journalArticle

Profitability
Costs
Managers
Disclosure
Capital markets
2008
147 Citations

Audit effort and earnings management

Caramanis, C. & Lennox, C. 1 Mar 2008 In : Journal of Accounting and Economics. 45, 1, p. 116-138 23 p.

Research output: Contribution to journalArticle

Audit effort
Audit
Earnings management
Abnormal accruals
Greece
24 Citations

The hiring of accounting and finance officers from audit firms: How did the market react?

Geiger, M. A., Lennox, C. S. & North, D. S. 1 Mar 2008 In : Review of Accounting Studies. 13, 1, p. 55-86 32 p.

Research output: Contribution to journalArticle

Hiring
Finance
Audit firms
Shareholders
Financial reporting quality
2007
37 Citations

Audit firm appointments, audit firm alumni, and audit committee independence

Lennox, C. & Park, C. 1 Mar 2007 In : Contemporary Accounting Research. 24, 1, p. 235-258

Research output: Contribution to journalArticle

2006
55 Citations

The informativeness of earnings and management's issuance of earnings forecasts

Lennox, C. S. & Park, C. W. 1 Dec 2006 In : Journal of Accounting and Economics. 42, 3, p. 439-458

Research output: Contribution to journalArticle

2005
65 Citations

Audit quality and executive officers’ affiliations with CPA firms

Lennox, C. 1 Jun 2005 In : Journal of Accounting and Economics. 39, 2, p. 201-231

Research output: Contribution to journalArticle

Audit quality
Audit opinion
Audit
Executive turnover
Audit firms
54 Citations

Management ownership and audit firm size

Lennox, C. 1 Jan 2005 In : Contemporary Accounting Research. 22, 1, p. 205-227

Research output: Contribution to journalArticle

58 Citations

The credibility of self-regulation: evidence from the accounting profession's peer review program

Hilary, G. & Lennox, C. 1 Dec 2005 In : Journal of Accounting and Economics. 40, 1-3, p. 211-229

Research output: Contribution to journalArticle

Self-regulation
Credibility
Accounting profession
Peer review
Audit firms
2002
63 Citations

The large audit firm fee premium: A case of selectivity bias?

ireland, J. C. & Lennox, C. S. 1 Jan 2002 In : Journal of Accounting, Auditing and Finance. 17, 1, p. 73-91

Research output: Contribution to journalArticle

Selectivity bias
Premium
Audit firms
Fees
Audit fees