Matthew Baugh

Arizona State University (ASU) - School of Accountancy

Assistant Professor

Tempe, AZ 85287

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 42,798

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Top 42,798

in Total Papers Downloads

1,298

SSRN CITATIONS

0

CROSSREF CITATIONS

8

Scholarly Papers (7)

1.
Downloads 419 ( 85,165)
Citation 2

The Effect of SEC Reviewers on Comment Letters

KAIST College of Business Working Paper Series No. 2017-021
Number of pages: 58 Posted: 21 Nov 2017 Last Revised: 28 Jan 2020
Matthew Baugh, Kyonghee Kim and Kwang Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 223 (166,353)
Citation 2

Abstract:

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SEC Reviewers, Reviewer Style, Comment Letters, Restatements

The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality

Number of pages: 49 Posted: 13 Nov 2017
Matthew Baugh, Kyonghee Kim and Kwang Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 196 (188,044)

Abstract:

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SEC Reviewers, Reviewer Style, Comment Letters, Financial Reporting Quality

2.

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Number of pages: 57 Posted: 11 Oct 2017 Last Revised: 06 May 2021
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin and University of Texas at Austin
Downloads 254 (146,986)

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Audit committees, expertise, attractiveness, dual-processing theory, elaboration likelihood model, auditor selection, audit fees

3.

Internal Control Quality and Bank Risk-Taking and Performance

AUDITING: A Journal of Practice & Theory, forthcoming.
Number of pages: 55 Posted: 03 Jan 2019 Last Revised: 11 May 2021
Matthew Baugh, Matthew Ege and Christopher G. Yust
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 234 (159,179)
Citation 1

Abstract:

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bank performance; bank risk-taking; internal control quality

4.

Increasing Auditor Recognition of Goodwill Impairment Losses

Number of pages: 47 Posted: 16 Oct 2018
Matthew Baugh and Elaine Mauldin
Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business
Downloads 214 (173,340)
Citation 2

Abstract:

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auditors, goodwill impairment, probability estimates, behavioral biases

5.

Auditor Style and Common Disclosure Deficiencies: Evidence from SEC Comment Letters

Number of pages: 62 Posted: 07 May 2019 Last Revised: 28 Jan 2020
Matthew Baugh and Roy Schmardebeck
Arizona State University (ASU) - School of Accountancy and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 177 (205,825)
Citation 1

Abstract:

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Audit quality, auditor style, financial statement comparability, SEC comment letters

6.

Audit Firm and Audit Partner Style in Non-Big 4 Firms

Posted: 16 Feb 2021
Matthew Baugh, Lauren Matkaluk and Ally Zimmerman
Arizona State University (ASU) - School of Accountancy, affiliation not provided to SSRN and Florida State University - Department of Accounting

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financial statement comparability, auditor style, non-Big 4 audit firms, Big 4 experience, audit partners

7.

Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG’s Audit Practice?

Auditing: A Journal of Practice & Theory (February 2019), 38(1): 77-102.
Posted: 01 Apr 2019
Arizona State University (ASU) - School of Accountancy, University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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DOJ/KPMG deferred prosecution agreement; reputational loss; audit fees; client gains/losses; audit quality; Big 4 firms