Kenneth J. Reichelt

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.

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 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.

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.