Daniel Aobdia

Northwestern University - Kellogg School of Management

Associate Professor

2211 Campus Drive

Evanston, IL 60208

United States

SCHOLARLY PAPERS

22

DOWNLOADS
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Top 6,406

in Total Papers Downloads

8,487

SSRN CITATIONS
Rank 7,888

SSRN RANKINGS

Top 7,888

in Total Papers Citations

119

CROSSREF CITATIONS

48

Scholarly Papers (22)

1.

Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 74 Posted: 12 Jul 2015 Last Revised: 14 Jan 2019
Daniel Aobdia
Downloads 1,571 (14,006)
Citation 65

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Audit Process Quality, PCAOB Inspections, Measures of Audit Quality

2.

Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data

Number of pages: 69 Posted: 18 Sep 2016 Last Revised: 18 Dec 2020
Daniel Aobdia, Preeti Choudhary and Gil Sadka
Northwestern University - Kellogg School of Management, University of Arizona, Eller College of Management and University of Texas at Dallas
Downloads 1,191 (21,454)
Citation 3

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Internal Controls, Auditing, Material Weakness, Restatements, Audit Deficiencies, Detection Failure, Disclosure Failure

3.

Capital Market Consequences of Audit Partner Quality

The Accounting Review, Forthcoming
Number of pages: 53 Posted: 07 Sep 2013 Last Revised: 12 Feb 2015
Daniel Aobdia, Chan-Jane Lin and Reining Petacchi
Northwestern University - Kellogg School of Management, National Taiwan University - College of Management and Georgetown University - Department of Accounting and Business Law
Downloads 838 (35,470)
Citation 24

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individual auditors, audit quality, capital market consequences

4.

The Economic Consequences of Audit Firms’ Quality Control System Deficiencies

Management Science, Forthcoming
Number of pages: 73 Posted: 04 Aug 2016 Last Revised: 14 Jan 2019
Daniel Aobdia
Downloads 669 (48,186)
Citation 12

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Audit Quality, Audit Efficiency, Quality Control Systems, PCAOB Inspections, Culture, Audit Methodology, Impact of Regulation

5.

The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Mid-level Managers within the Audit Firm

Number of pages: 57 Posted: 28 Dec 2018 Last Revised: 29 Jan 2021
Daniel Aobdia, Preeti Choudhary and Noah Newberger
Northwestern University - Kellogg School of Management, University of Arizona, Eller College of Management and Public Company Accounting Oversight Board
Downloads 581 (57,759)
Citation 5

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audit production; client expertise; year-round auditing; human capital; audit partners; audit managers, senior managers, and directors; audit quality; audit fees; credence goods

6.

Heterogeneity in Expertise in a Credence Goods Setting: Evidence from Audit Partners

Review of Accounting Studies, Forthcoming
Number of pages: 58 Posted: 19 Sep 2016 Last Revised: 30 Nov 2020
Daniel Aobdia, Saad Siddiqui and Andres G. Vinelli
Northwestern University - Kellogg School of Management, Public Company Oversight Board and Public Company Oversight Board
Downloads 576 (58,335)
Citation 9

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Audit Engagement Partner, Audit Quality, Audit Fees, Industry Specialization, Expert-Client Agency Costs, Disclosure

7.

Regulatory Oversight and Auditor Market Share

Journal of Accounting & Economics (JAE), Vol. 63, No. 2, 2017, pp. 262-287.
Number of pages: 70 Posted: 23 Mar 2017 Last Revised: 03 May 2017
Daniel Aobdia and Nemit Shroff
Northwestern University - Kellogg School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 488 (71,774)
Citation 12

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Auditing; regulation; PCAOB; market share; assurance; financial accounting; agency costs

8.

Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems

Number of pages: 46 Posted: 09 Jun 2017 Last Revised: 28 Jul 2019
Daniel Aobdia and Reining Petacchi
Northwestern University - Kellogg School of Management and Georgetown University - Department of Accounting and Business Law
Downloads 470 (75,183)
Citation 8

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9.

Are Immigrants Complements or Substitutes? Evidence from the Audit Industry

Forthcoming, Management Science
Number of pages: 37 Posted: 28 Aug 2015 Last Revised: 22 Oct 2016
Daniel Aobdia, Anup Srivastava and Erqiu Wang
Northwestern University - Kellogg School of Management, University of Calgary - Haskayne School of Business and affiliation not provided to SSRN
Downloads 414 (87,301)
Citation 6

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Immigration, H-1B; visa quotas; auditing; human capital, auditing; restatements; reputation

10.

The Effect of Audit Firm Internal Governance on Auditor Behavior and Financial Reporting Quality: Evidence from Internal Inspections

Number of pages: 61 Posted: 15 Jul 2019 Last Revised: 29 Apr 2021
Daniel Aobdia and Reining Petacchi
Northwestern University - Kellogg School of Management and Georgetown University - Department of Accounting and Business Law
Downloads 345 (107,528)
Citation 3

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11.

The politics of government resource allocation: Evidence from U.S. state government awarded economic incentives

Number of pages: 78 Posted: 01 Mar 2018 Last Revised: 26 Jan 2021
Daniel Aobdia, Allison Koester and Reining Petacchi
Northwestern University - Kellogg School of Management, Georgetown University and Georgetown University - Department of Accounting and Business Law
Downloads 325 (114,901)
Citation 1

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government economic incentives; government resource allocation; corporate political connections; economic growth

12.

Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry

Number of pages: 44 Posted: 19 Jul 2017 Last Revised: 03 Feb 2018
Daniel Aobdia and Anup Srivastava
Northwestern University - Kellogg School of Management and University of Calgary - Haskayne School of Business
Downloads 262 (144,042)
Citation 1

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Skilled immigration, H-1B visa reform, Compensation, Human capital, Globalization, Audit industry

13.

Employee Mobility, Noncompete Agreements, Product-Market Competition, and Company Disclosure

Review of Accounting Studies, Forthcoming
Number of pages: 84 Posted: 18 Jul 2017 Last Revised: 23 Aug 2017
Daniel Aobdia
Downloads 186 (199,152)
Citation 8

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Employee Mobility, Disclosure, Noncompete Agreements, Proprietary Costs

14.

Unionization, Product Market Competition, and Strategic Disclosure

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 15 Jan 2018 Last Revised: 02 Feb 2018
Daniel Aobdia and Lin Cheng
Northwestern University - Kellogg School of Management and The University of Arizona - Eller College of Management
Downloads 170 (215,325)
Citation 5

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Disclosure, Information Transfer, Labor Unions, Product Market Competition, Proprietary Costs

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16.

Investor Cost Basis and Takeover Bids

Number of pages: 44 Posted: 10 Apr 2012
Judson Caskey and Daniel Aobdia
University of California, Los Angeles (UCLA) - Accounting Area and Northwestern University - Kellogg School of Management
Downloads 126 (274,072)

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Disposition effect, takeovers, institutional investors

17.

Changes in Big N Auditors’ Client Selection and Retention Strategies Over Time

Number of pages: 62 Posted: 27 Dec 2018 Last Revised: 18 Jun 2020
Daniel Aobdia, Luminita Enache and Anup Srivastava
Northwestern University - Kellogg School of Management, University of Calgary and University of Calgary - Haskayne School of Business
Downloads 96 (330,643)

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Competitive Structure, Public Companies, Oligopoly, Big N Audit Firms, Audit Risks, Audit quality, Dotcom Boom and Bust

18.

Public Audit Oversight and the Originate-to-Distribute Model

Journal of Accounting and Economics, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-137
Number of pages: 62 Posted: 02 Aug 2018 Last Revised: 16 Jun 2021
Daniel Aobdia, Yiwei Dou and Jungbae Kim
Northwestern University - Kellogg School of Management, New York University (NYU) - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 19 (635,323)

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Regulation; PCAOB Inspections; Auditors; Originate-to-distribute model of lending; Securitization; Banks

19.

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Impact of Regulation, Audit Quality, PCAOB Inspections, Auditor Effort

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Information spillovers, Suppliers, Auditor choice, Quasi-natural experiments

21.

Will the Auditing Industry Become a Tighter or Looser Oligopoly?

Tuck School of Business Working Paper No. 2643862
Posted: 15 Aug 2015 Last Revised: 30 Oct 2018
Daniel Aobdia, Luminita Enache and Anup Srivastava
Northwestern University - Kellogg School of Management, University of Calgary and University of Calgary - Haskayne School of Business

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Competitive structure; Public firms; Oligopoly; Big N audit firms; Audit risks; Intangible assets; Financial reporting quality; Audit fees; Audit quality

22.

Inter-Industry Network Structure and the Cross- Predictability of Earnings and Stock Returns

Review of Accounting Studies, Vol. 19, No. 3, pp. 1191-1224, 2014
Posted: 17 Jan 2013 Last Revised: 04 Jun 2015
Daniel Aobdia, Judson Caskey and N. Bugra Ozel
Northwestern University - Kellogg School of Management, University of California, Los Angeles (UCLA) - Accounting Area and University of Texas at Dallas

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Information transfer, inter-industry networks, aggregate risk, earnings, stock returns