Timothy A. Seidel

Brigham Young University

Assistant Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

24

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SSRN CITATIONS
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Top 20,980

in Total Papers Citations

24

CROSSREF CITATIONS

24

Scholarly Papers (24)

1.

How has the Change in the Way Auditor’s Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research

Number of pages: 50 Posted: 08 Feb 2015 Last Revised: 26 Mar 2020
Steven M. Glover, James C. Hansen and Timothy A. Seidel
Brigham Young University, Weber State University Goddard School of Business and Economics and Brigham Young University
Downloads 1,297 (18,541)
Citation 8

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audit report date; audit report delay, audit report lag; audit fieldwork completion

2.

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras

Contemporary Accounting Research, Volume 36, Issue 2, Pages 1028-1054, 2019
Number of pages: 50 Posted: 29 Jun 2014 Last Revised: 29 May 2019
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of North Dakota - College of Business & Public Administration and Brigham Young University
Downloads 803 (37,049)
Citation 15

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accounting firms, audit quality, consulting services, nonaudit services

3.

The Impact of Increased Managerial Discretion on the Usefulness of Reported Revenues: Evidence from Accounting Standard Updates for Multiple-Deliverable Sales Arrangements

Vanderbilt Owen Graduate School of Management Research Paper No. 2559438
Number of pages: 73 Posted: 04 Feb 2015 Last Revised: 02 Jul 2020
University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, Brigham Young University and Vanderbilt University - Accounting
Downloads 736 (41,797)

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revenue recognition; managerial discretion; relevance; faithful representation

4.

Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 53 Posted: 03 Jan 2014 Last Revised: 23 May 2017
University of Arkansas, Weber State University Goddard School of Business and Economics, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 580 (57,112)
Citation 6

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audit quality; auditor changes; misstatements; auditor independence

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Vol. 36, No. 4, 2019
Number of pages: 56 Posted: 10 Apr 2017 Last Revised: 20 Dec 2019
Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa
Downloads 349 (103,997)

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Audit Committee, Accounting Expertise, Internal Control, Auditor Dismissal

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2019
Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

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audit committee, accounting expertise, audit quality, internal control, auditor dismissal

6.

The Spillover Effect of SEC Comment Letters through Audit Firms

Number of pages: 61 Posted: 22 Mar 2019 Last Revised: 25 Sep 2020
Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, University of Arkansas, University of Oklahoma and Brigham Young University
Downloads 329 (111,925)
Citation 3

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SEC, comment letter, spillover effect, audit quality, auditor competency

7.

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

The Accounting Review (Forthcoming)
Number of pages: 54 Posted: 25 Apr 2019 Last Revised: 07 Aug 2020
Weber State University Goddard School of Business and Economics, Virginia Polytechnic Institute & State University - Pamplin College of Business, Brigham Young University and University of Kansas
Downloads 272 (136,894)

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audit committee, accounting expertise, credence goods theory

8.

The Consequences of Audit-Related Earnings Revisions

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 16 Mar 2014 Last Revised: 26 Oct 2017
Jacob Haislip, Linda A. Myers, Susan Scholz and Timothy A. Seidel
Texas Tech University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Brigham Young University
Downloads 259 (143,910)
Citation 5

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auditor independence, earnings revisions, auditor changes

9.

The Consequences of Providing Lower Quality Audits at the Engagement Partner Level

Journal of International Accounting Research 18 (3): 63-82 (2019)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 08 Dec 2019
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 251 (148,500)
Citation 6

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engagement partners, reputational consequences, restatements

10.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

Number of pages: 70 Posted: 08 Sep 2017 Last Revised: 10 Mar 2021
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 180 (202,449)
Citation 1

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audit quality, engagement partners, audit partners, audit fee pressure

11.

The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements

Number of pages: 53 Posted: 08 Aug 2019
Brant E. Christensen, Roy Schmardebeck and Timothy A. Seidel
University of Oklahoma, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 166 (216,968)
Citation 2

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materiality, incentives, litigation risk, reputation risk, misstatement disclosure, audit quality, engagement risk

12.

Management Bias Across Multiple Accounting Estimates

Number of pages: 69 Posted: 16 Oct 2017 Last Revised: 29 Jul 2019
Timothy A. Seidel, Chad Simon and Nathaniel M. Stephens
Brigham Young University, Utah State University - School of Accountancy and Utah State University - School of Accountancy
Downloads 159 (225,101)

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management bias, PCAOB standards, meeting analyst expectations, accounting estimates

13.

Prior Audit Experience and CFO Financial Reporting Aggressiveness

Georgia Tech Scheller College of Business Research Paper No. 19-06
Number of pages: 51 Posted: 25 Apr 2019 Last Revised: 06 Feb 2021
Eric Condie, Kara Obermire, Timothy A. Seidel and Michael S. Wilkins
Georgia Institute of Technology, Oregon State University, Brigham Young University and University of Kansas
Downloads 140 (249,878)
Citation 1

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Financial Reporting, Audit Experience, Discretionary Accruals, Audit Fees

14.

Audit Leadership Diversity and Audit Quality

Number of pages: 52 Posted: 11 May 2020 Last Revised: 02 Dec 2020
Brigham Young University, Virginia Polytechnic Institute & State University - Pamplin College of Business, Florida State University - Department of Accounting and Virginia Tech
Downloads 113 (294,641)
Citation 1

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diversity, leadership, audit quality, audit offices, audit partners, audit fees

15.

The Effect of Top Executive Turnover and Local Market Characteristics on Financial Reporting Risk

Number of pages: 64 Posted: 09 Jan 2021 Last Revised: 11 Jun 2021
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Brigham Young University and Virginia Tech
Downloads 82 (360,308)

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Turnover, financial reporting risk, audit fees, financial reporting quality

16.

The Influence of Management’s Internal Audit Experience on Earnings Management

Number of pages: 50 Posted: 28 Oct 2020 Last Revised: 03 Feb 2021
Matthew Ege, Timothy A. Seidel, Mikhail Sterin and David A. Wood
Texas A&M University - Department of Accounting, Brigham Young University, Texas State University and Brigham Young University - School of Accountancy
Downloads 78 (370,992)
Citation 1

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Internal Audit, Earnings Management, Real Earnings Management

17.

Earnings Announcement Delays and Implications for the Auditor-Client Relationship

Review of Accounting Studies, Forthcoming
Number of pages: 63 Posted: 23 Feb 2021
Washington University in St. Louis - John M. Olin Business School, Brigham Young University - Marriott School, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University
Downloads 73 (388,023)

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earnings announcements, audit, delay, auditor turnover

18.

How Do Leadership Roles Influence the Quality of Audit Partners’ Engagements?

Number of pages: 59 Posted: 06 Nov 2020 Last Revised: 19 Feb 2021
Michael J. Mowchan, Timothy A. Seidel and Ally Zimmerman
Baylor University, Brigham Young University and Florida State University - Department of Accounting
Downloads 48 (471,616)

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audit firm leadership, audit quality, audit partners, audit fees

19.

You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-Public Accounting Experience on Audit Outcomes

Number of pages: 69 Posted: 06 Nov 2020 Last Revised: 03 Feb 2021
Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Brigham Young University and Florida State University - Department of Accounting
Downloads 37 (520,591)
Citation 1

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audit partner industry experience, boomerangs, audit quality, audit partners, audit efficiency, imprinting theory, perspective-taking theory

20.

Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality

Posted: 21 Feb 2019 Last Revised: 08 Dec 2019
Iowa State University - Department of Accounting and Finance, Virginia Polytechnic Institute & State University - Pamplin College of Business, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Brigham Young University, Virginia Commonwealth University and University of Connecticut - Department of Accounting

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Audit partner performance, Arthur Andersen, audit quality, personal experience

21.

Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees

Accounting Review, Vol. 92, No. 4, 2017
Posted: 30 May 2015 Last Revised: 16 Jul 2017
Kenneth L. Bills, Ling Lei Lisic and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, Virginia Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University

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CEO succession, succession planning, financial reporting risk, audit fees, heir apparent, insider CEO

22.

Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management

Accounting, Organizations and Society, Vol. 46, 2015
Posted: 14 Jun 2014 Last Revised: 05 Jan 2016
Cory A. Cassell, Linda A. Myers and Timothy A. Seidel
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University

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disclosure transparency; valuation allowances and reserves; Schedule II; earnings management; discretionary accruals; management discretion

23.

Auditors' Response to Assessments of High Control Risk: Further Insights

Contemporary Accounting Research, Vol. 34, No. 3, 2017
Posted: 30 Apr 2014 Last Revised: 26 Oct 2017
Timothy A. Seidel
Brigham Young University

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Audit risk, Control risk, Account level, Misstatements, Attention diversion

24.

The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis

2016. Auditing: A Journal of Practice and Theory 35 (3): 51-73.
Posted: 09 Nov 2011 Last Revised: 01 Mar 2017
Cory A. Cassell, Linda A. Myers, Timothy A. Seidel and Jian Zhou
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

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auditor independence, earnings management, discretionary accruals, management discretion, mandatory auditor rotation