Research Overview | LSU Department of Accounting

Research


Current accounting research examines the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effect of reported information on economic events. Researchers in the E. J. Ourso College of Business examine several topics including audit quality, assessment, behavioral accounting and professional issues, corporate social responsibility, empirical auditing, ethics, fraud, internal auditing, and risk management.

Selected Accounting Journal Articles

  • Aghazadeh, S. S., Brown, O., Guichard, L., and Hoang, K.. Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix. European Accounting Review (EAR), Forthcoming.
  • Aghazadeh, S. S. and 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.
  • Aghazadeh, S. S., Dodgson, M., Peytcheva, M., and Kang, Y. (2020). Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations. Contemporary Accounting Research, Forthcoming.
  • Aghazadeh, S. S., Collins, A., and Stefaniak, C. (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.
  • Aghazadeh, S. S. and Peytcheva, M. (2018). The Mismatch between Expectations and Realities of AS4 Audits: A Post-Implementation Research Analysis. Auditing: A Journal of Practice & Theory, 37(1), 1-19.
  • Buslepp, W. L., Abbott, L. J, Boland, C. M, and McCarthy, S.. U.S. Audit Partner Identification and Auditor Reporting . Journal of Accounting and Public Policy, Forthcoming.
  • Buslepp, W. L. and Abbott, L. J. The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits. Auditing: A Journal of Practice & Theory, 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.
  • 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).
  • Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Finance, 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). Audt 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.
  • 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.
  • 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, 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, accepted for publication.
  • 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 (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, 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, accepted for publication.
  • 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). Audt 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.
  • 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.