Johnston, J. A., Reichelt, K. J., and Sapkota, P. "Measuring Financial Statement Disaggregation
Using XBRL." Journal of Information Systems, forthcoming.
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, 43(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.