Daniel Aobdia

Northwestern University - Kellogg School of Management

Associate Professor

2211 Campus Drive

Evanston, IL 60208

United States

  • Northwestern University - Kellogg School of Management

SCHOLARLY PAPERS

22

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119

CROSSREF CITATIONS

48

Scholarly Papers (22)

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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
Northwestern University - Kellogg School of Management
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
Northwestern University - Kellogg School of Management
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
Northwestern University - Kellogg School of Management
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.

The Impact of the PCAOB Individual Engagement Inspection Process – Preliminary Evidence

The Accounting Review, Forthcoming
Posted: 01 Mar 2016 Last Revised: 25 Oct 2017
Daniel Aobdia
Northwestern University - Kellogg School of Management

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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