Mark J. Kohlbeck

Florida Atlantic University - School of Accounting

777 Glades Avenue

KH 119

Boca Raton, FL 33431-0991

United States

  • Florida Atlantic University - School of Accounting

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    • Tel: 561-297-1363
SCHOLARLY PAPERS

39

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38

CROSSREF CITATIONS

61

Scholarly Papers (39)

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1.

Auditing Intangible Assets and Evaluating Fair Market Value - The Case of Reacquired Franchise Rights

Issues in Accounting Education, Vol. 24, No. 1, 2009
Number of pages: 18 Posted: 11 Nov 2007 Last Revised: 20 Jan 2011
Mark J. Kohlbeck, Jeffrey R. Cohen and Lori Holder-Webb
Florida Atlantic University - School of Accounting, Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Downloads 4,118 (2,702)

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auditing, fair market value, intangible assets, AS 5, teaching

2.

Goodwill Valuation Effects of the Initial Adoption of SFAS 142

Timeliness of impairment recognition: Evidence from the initial adoption of SFAS 142 C Chen, M Kohlbeck, T Warfield - Advances in Accounting, 2008
Number of pages: 34 Posted: 22 Apr 2004 Last Revised: 02 Apr 2021
Changling Chen, Mark J. Kohlbeck and Terry Warfield
University of Waterloo - School of Accounting and Finance, Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 2,925 (4,862)
Citation 27

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Goodwill, impairment, valuation

3.

Related Party Transactions

Number of pages: 40 Posted: 20 Jan 2005
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,389 (6,794)
Citation 16

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related party, disclosure, governance

4.

Agency Costs, Contracting, and Related Party Transactions

Number of pages: 43 Posted: 20 Sep 2004
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,035 (8,882)
Citation 13

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Related party, disclosure, governance

5.

The Effects of Accounting Standard Setting on Accounting Quality

Number of pages: 40 Posted: 06 Feb 2008
Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 1,867 (10,216)
Citation 3

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Accounting Quality, Accounting Standard Setting, GAAP

6.

The Role of Unrecorded Intangible Assets in Residual Income Valuation: The Case of Banks

UW-Madison AIS Working Paper No. KW2002
Number of pages: 37 Posted: 11 Jan 2002
Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 1,530 (13,958)
Citation 10

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Intangible assets, Residual income model, Abnormal earnings

7.

The Effects of Principles-Based Accounting Standards on Accounting Quality

Number of pages: 42 Posted: 19 May 2005
Mark J. Kohlbeck and Terry Warfield
Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 1,430 (15,546)

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Accounting standards, principles-based, accounting quality

8.

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Downloads 1,174 ( 20,981)
Citation 7

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

University of Texas at Austin, Department of Accounting Working Paper
Number of pages: 46 Posted: 27 Apr 2001
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting
Downloads 1,174 (20,612)
Citation 7

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SFAS 115, regulatory risk, risk management, economic consequences of financial reporting

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Posted: 01 May 2002
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting

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SFAS 115, regulatory risk, risk management, economic consequences of financial reporting

9.

An Analysis of Recent Events on the Perceived Reliability of Fair Value Measures in the Banking Industry

Number of pages: 43 Posted: 08 Apr 2008
Mark J. Kohlbeck
Florida Atlantic University - School of Accounting
Downloads 939 (29,054)
Citation 1

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Fair value, perceived reliability, SAS 101, SOX, accounting frauds

10.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Patrick E. Hopkins, Christine Botosan, Mark T Bradshaw, Carolyn M. Callahan, Jack T. Ciesielski, David B. Farber, Mark J. Kohlbeck, Leslie D. Hodder, Bob Laux, Thomas L. Stober, Phillip C. Stocken and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
Downloads 871 (32,333)
Citation 3

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

11.

Are Related Party Transactions Red Flags?

Number of pages: 52 Posted: 23 Apr 2014 Last Revised: 18 Mar 2016
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 674 (45,842)
Citation 5

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Related Party Transactions, Audit Risk, Restatements, Audit Fees

12.

The Impact of Market Structure on Audit Price and Quality

Number of pages: 49 Posted: 30 Apr 2013
Kimberly Dunn, Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 644 (48,684)
Citation 11

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Market Structure, Audit Fees, Audit Quality, Auditor Market Share Equality

13.

The Effects of Wal-Mart on the Profitability and Investor Valuation of its Suppliers

Number of pages: 38 Posted: 06 Jun 2006
Marty Gosman and Mark J. Kohlbeck
Quinnipiac University and Florida Atlantic University - School of Accounting
Downloads 564 (57,655)
Citation 1

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Buyer Power, Supplier Power, Major Customer Disclosures, Wal-Mart

14.

Do Auditors Perceive Real Earnings Management as a Business Risk?

Number of pages: 44 Posted: 28 Mar 2013
Adam J. Greiner, Mark J. Kohlbeck and Thomas Joseph Smith
University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting and University of South Florida
Downloads 504 (66,440)
Citation 6

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Audit Fees, Business Risk, Earnings Management

15.

The Impact of Concurrent Conference Calls on the Information Content of Earnings Announcements

Number of pages: 42 Posted: 01 Mar 2002
Mark J. Kohlbeck and Matthew J. Magilke
Florida Atlantic University - School of Accounting and Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 456 (75,147)
Citation 2

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Earnings announcements, Conference calls

16.

The Impact of Big N Public Accounting Firm Consolidation on Auditor Industry Concentration

Number of pages: 36 Posted: 26 Jul 2008
Kimberly Dunn, Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 439 (78,616)
Citation 1

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Auditing, Industry Concentration, Competition

17.

Challenges and Opportunities in Cross-Country Accounting Research

Number of pages: 31 Posted: 30 May 2012
Elizabeth A. Gordon, Adam J. Greiner, Mark J. Kohlbeck, Steve Lin and Hollis Ashbaugh Skaife
Temple University - Department of Accounting, University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting, University of Memphis and Graduate School of Management, UC-Davis
Downloads 420 (82,895)
Citation 1

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Financial Accounting Research, Cross-country, International

18.

Financial Market Regulation and Opportunities for Accounting Research

Accounting Horizons, Forthcoming
Number of pages: 37 Posted: 18 Jan 2012
Mark J. Kohlbeck, Susan D. Krische, Nancy Mangold and Stephen G. Ryan
Florida Atlantic University - School of Accounting, affiliation not provided to SSRN, affiliation not provided to SSRN and New York University (NYU) - Leonard N. Stern School of Business
Downloads 358 (99,626)

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Financial Markets, Financial Institutions, Regulation

19.

Did the SOX Ban on Non-Audit Services Go Far Enough or Too Far? Evidence from Investors’ Perception of Auditor Independence

Number of pages: 40 Posted: 06 Jun 2010
Mark J. Kohlbeck, Veena L Brown and Joe Trainor
Florida Atlantic University - School of Accounting, University of Wisconsin-Milwaukee and Florida Atlantic University
Downloads 351 (101,863)
Citation 2

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Non-Audit Services, Auditor Independence, Knowledge Spillover, SOX

20.

Do Major Customers Influence Voluntary Corporate Disclosure?

Number of pages: 46 Posted: 01 Sep 2013
Jian Cao, Hsin-Yi (Shirley) Hsieh and Mark J. Kohlbeck
Florida Atlantic University, Florida Atlantic University and Florida Atlantic University - School of Accounting
Downloads 330 (109,170)
Citation 6

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major customers, management earnings forecasts, forecast bias

21.

Competition for Andersen's Clients

Downloads 323 (111,740)

Competition for Andersen's Clients

Number of pages: 48 Posted: 09 May 2006 Last Revised: 07 Oct 2008
Mark J. Kohlbeck, Brian W. Mayhew, Pamela R. Murphy and Michael S. Wilkins
Florida Atlantic University - School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Queen's University - Smith School of Business and University of Kansas
Downloads 323 (111,057)
Citation 6

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Andersen, market concentration, competitive strategy, audit

Competition for Andersen's Clients

Contemporary Accounting Research, Vol. 25, No. 4, pp. 1099-1136, Winter 2008
Posted: 28 Feb 2008 Last Revised: 25 Jun 2009
Mark J. Kohlbeck, Brian W. Mayhew, Pamela R. Murphy and Michael S. Wilkins
Florida Atlantic University - School of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Queen's University - Smith School of Business and University of Kansas

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Andersen, market concentration, competitive strategy, audit

22.

Impact of Corporate Social Responsibility Activity on Analysts’ Behavior

Number of pages: 57 Posted: 31 Oct 2015 Last Revised: 18 Mar 2016
Avishek Bhandari and Mark J. Kohlbeck
University of Wisconsin Whitewater and Florida Atlantic University - School of Accounting
Downloads 255 (143,142)
Citation 1

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Analyst Following, Analyst Forecasts, Corporate Social Responsibility, CSR, Forecast Accuracy, Forecast Dispersion, Forecast Revision Volatility

23.

The Demand for Private Company Audits: Evidence from Private Commercial Banks

Number of pages: 44 Posted: 10 Feb 2005
Mark J. Kohlbeck
Florida Atlantic University - School of Accounting
Downloads 244 (149,474)
Citation 4

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Audit, bank, governance, agency cost

24.

Bargain Purchase Gains and the Acquisitions of Failed Banks

Number of pages: 32 Posted: 05 Apr 2011
Kimberly Dunn, Mark J. Kohlbeck and Thomas Joseph Smith
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Downloads 222 (163,806)
Citation 1

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Goodwill, Bargain Purchase Gain, Earnings Management, Value Relevance

25.

The Association of Future Profitability, Operating Cash Flows, and Market Assessments with Offshoring Arrangements of Technology Jobs

Journal of Information Systems, Vol. 23, No. 2, Fall 2009
Number of pages: 35 Posted: 05 Jun 2007 Last Revised: 31 Aug 2014
Kimberly Dunn, Mark J. Kohlbeck and Matthew J. Magilke
Florida Atlantic University - School of Accounting, Florida Atlantic University - School of Accounting and Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 217 (167,240)

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Offshoring, Technology Sector, Valuation

26.

The Unintended Effect of FAS 123R on Firms’ Stock Repurchase Activity

Number of pages: 44 Posted: 21 Oct 2014
Joanna Golden and Mark J. Kohlbeck
University of Memphis - School of Accountancy and Florida Atlantic University - School of Accounting
Downloads 175 (203,347)

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FAS 123R, Stock Repurchases, Stock Options

27.

The Influence of Family Firms on Related Party Transactions and Associated Valuation Implications

Number of pages: 53 Posted: 19 Apr 2018
Mark J. Kohlbeck, Hye Seung (Grace) Lee, Brian W. Mayhew and Jesus M. Salas
Florida Atlantic University - School of Accounting, Fordham University - Accounting Area, University of Wisconsin - Madison - Department of Accounting and Information Systems and Lehigh University
Downloads 165 (213,707)
Citation 8

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Family Firms, Related Party Transactions, Valuation, Family Firm Premium

28.

Analyst Quality, Optimistic Bias, and Reactions to Major News

Number of pages: 44 Posted: 17 Dec 2008 Last Revised: 04 Jun 2009
Jian Cao and Mark J. Kohlbeck
Florida Atlantic University and Florida Atlantic University - School of Accounting
Downloads 154 (226,586)
Citation 1

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Analysts, Recommendations, Optimistic Bias, Information Asymmetry

29.

Executive Succession and Post-Restructuring Performance Improvement and Financial Reporting Quality

Number of pages: 56 Posted: 19 Jan 2013
Jian Cao, Hsin-Yi (Shirley) Hsieh and Mark J. Kohlbeck
Florida Atlantic University, Florida Atlantic University and Florida Atlantic University - School of Accounting
Downloads 144 (239,282)

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Earnings management, Executive turnover, Investment efficiency, Operating performance, Restructuring

30.

Financial Reporting Consequences of CEOs’ Early-life Exposure to Disasters and Violent Crime

Number of pages: 45 Posted: 06 May 2020
Joanna Golden and Mark J. Kohlbeck
University of Memphis - School of Accountancy and Florida Atlantic University - School of Accounting
Downloads 94 (325,182)
Citation 1

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CEO Early-life exposure, natural disasters, violent crime, financial reporting quality

31.

The Impact of Customer’s Reported Cybersecurity Breaches on Key Supplier’s Relationship-Specific Investments and Relationship Duration

Number of pages: 61 Posted: 20 Mar 2020
Chris He, JiangBo HuangFu, Mark J. Kohlbeck and Lin Wang
affiliation not provided to SSRN, affiliation not provided to SSRN, Florida Atlantic University - School of Accounting and affiliation not provided to SSRN
Downloads 93 (329,593)

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data breach, cybersecurity, relationship-specific investment, research and development, relationship duration, major customers

32.

False News Determinants and its Association with Financial Reporting Quality

Number of pages: 59 Posted: 17 Aug 2020
Mark J. Kohlbeck and Hamid Vakilzadeh
Florida Atlantic University - School of Accounting and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 90 (334,213)
Citation 1

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False News, Accounting Quality, Earnings Management

33.

The Influence of Family Firm Dynamics on Voluntary Disclosures

Number of pages: 40 Posted: 31 Oct 2015
Joanna Golden and Mark J. Kohlbeck
University of Memphis - School of Accountancy and Florida Atlantic University - School of Accounting
Downloads 89 (336,453)

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family firms, voluntary disclosure, management forecasts, stock-based incentives

34.

The Relationship between Aggressive Real Earnings Management and Current and Future Audit Fees

Auditing: A Journal of Practice & Theory, Vol. 36, No. 1, 2017
Number of pages: 56 Posted: 28 Aug 2018
Adam J. Greiner, Mark J. Kohlbeck and Thomas Joseph Smith
University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting and University of South Florida
Downloads 78 (364,173)
Citation 3

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Audit Fees, Business Risk, Audit Risk, Aggressive Real Earnings Management

35.

The Association of CEO’s Social Connections with CEO’s Excess Return from Compensation Arrangements

Number of pages: 52 Posted: 02 Nov 2019
Mark J. Kohlbeck and Chris He
Florida Atlantic University - School of Accounting and affiliation not provided to SSRN
Downloads 57 (429,377)

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executive compensation, social capital, social networks, agency theory

36.

Federal Government Contracts and Financial Reporting Quality

Number of pages: 60 Posted: 19 Mar 2021
Chris He and Mark J. Kohlbeck
affiliation not provided to SSRN and Florida Atlantic University - School of Accounting
Downloads 33 (531,433)

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public procurement, government contractors, financial reporting quality

37.

Auditors and Net Transfers Into Level 3 Fair-Valued Financial Instruments

Advances in Accounting 36: 27-39.
Number of pages: 56 Posted: 10 Sep 2018
Mark J. Kohlbeck, Thomas Joseph Smith and Adrian Valencia
Florida Atlantic University - School of Accounting, University of South Florida and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Downloads 24 (583,479)

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Audit Quality, Fair Values, Level 3 Transfers

38.

The Hole in the Doughnut - Accounting for Acquired Intangibles at Krispy Kreme

Issues in Accounting Education, Vol. 21, No. 3, 2006
Posted: 31 Aug 2010
Lori Holder-Webb and Mark J. Kohlbeck
Western New England University - Department of Accounting and Finance and Florida Atlantic University - School of Accounting

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financial reporting, mergers and acqusitions, reaquired franchise rights, intangibles

39.

Effects of the Existence and Identity of Major Customers on Supplier Profitability: Is Wal-Mart Different?

Journal of Management Accounting Research, Forthcoming
Posted: 22 May 2009 Last Revised: 11 Aug 2009
Marty Gosman and Mark J. Kohlbeck
Quinnipiac University and Florida Atlantic University - School of Accounting

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buyer power, supplier power, major customer disclosures, Wal-Mart