Heibatollah Sami

Lehigh University

Professor

Bethlehem, PA 18015

United States

SCHOLARLY PAPERS

28

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3,639

SSRN CITATIONS
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SSRN RANKINGS

Top 36,398

in Total Papers Citations

5

CROSSREF CITATIONS

16

Scholarly Papers (28)

1.

Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings

Accounting Horizons, Forthcoming
Number of pages: 51 Posted: 21 Feb 2007 Last Revised: 22 May 2014
Lucy Huajing Chen, David Folsom, Wonsun Paek and Heibatollah Sami
Villanova University, University of Texas at El Paso - Department of Accounting & Information Systems, Sungkyunkwan University and Lehigh University
Downloads 1,809 (10,723)
Citation 7

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Accounting conservatism; Conditional conservatism; Unconditional conservatism; Earnings persistence; Pricing multiples

2.

Board Diversity and Its Long-Term Effect on Firm Financial and Non-Financial Performance

Number of pages: 35 Posted: 28 Nov 2014 Last Revised: 17 Apr 2015
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 713 (42,539)
Citation 2

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board diversity, gender, financial performance, non-financial performance, corporate social responsibility, corporate governance

3.

Trading Volume Reaction to the Earnings Reconciliation from IAS to U.S. Gaap on Form 20-F

Number of pages: 39 Posted: 09 May 2004
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University
Downloads 385 (91,745)

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Trading volume reaction, earnings reconciliation, Form 20-F, IAS

4.

Does the Use of Fairness Opinions Impair the Acquirers' Abnormal Returns? The Litigation Risk Effect

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 38 Posted: 14 Sep 2006
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University
Downloads 325 (111,138)
Citation 12

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Mergers and Acquisitions, Announcement Returns, Litigation Risk, Fairness Opinions, Corporate Governance

5.

Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China

CAAA Annual Conference 2012
Number of pages: 50 Posted: 13 Jan 2012
Heibatollah Sami, Jeong-Bon Kim, Haiyan Zhou and Junxiong Fang
Lehigh University, City University of Hong Kong, University of Texas - Pan American and Fudan University - School of Management
Downloads 172 (206,652)
Citation 2

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auditor reputation, shredded reputation, audit quality, discretionary accrual, accrual quality, capital markets

6.

Peer Group and Audit Fees in Chinese Firms

Number of pages: 57 Posted: 16 Jan 2014
Heibatollah Sami, Haiyan Zhou, Ferdinand A. Gul and Junxiong Fang
Lehigh University, University of Texas - Pan American, Deakin University - Department of Accounting and Fudan University - School of Management
Downloads 116 (282,486)

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audit fee, peer group, information asymmetry, audit clients, Big 4; Chinese firms

7.

The SEC's Elimination of 20-F Reconciliation and the Cost of Debt

CAAA Annual Conference 2013
Number of pages: 45 Posted: 11 Jan 2013
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University
Downloads 111 (291,318)

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eliminating the reconciliation, IFRS, cost of debt

The Economic Consequences of Increased Disclosure: Evidence from Cross-Listings of Chinese Firms

Journal of International Financial Management & Accounting, Vol. 19, Issue 1, pp. 1-27, Spring 2008
Number of pages: 27 Posted: 13 Jan 2008
Heibatollah Sami and Haiyan Zhou
Lehigh University and University of Texas - Pan American
Downloads 8 (724,758)
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The Economic Consequences of Increased Disclosure: Evidence from Cross-Listings of Chinese Firms

Journal of International Financial Management and Accounting, Vol. 19, No. 1, pp. 1-27, 2008
Posted: 09 Apr 2008 Last Revised: 31 May 2009
Haiyan Zhou and Heibatollah Sami
University of Texas - Pan American and Lehigh University

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Increased Disclosure, Cross-listing, Information Asymmetry, Cost of Capital, Firm Value

9.

Critical Audit Matters, Cross Listings and Trading Volume: Evidence from Emerging Markets

Posted: 24 Nov 2020
Haiyan Zhou, Heibatollah Sami and Zhiying Hu
University of Texas Rio Grande Valley, Lehigh University and University of Science and Technology Beijing - Dongling School of Economics and Management

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Critical Audit Matters (CAMs), trading volume, cross-listing, information asymmetry, audit quality

10.

The Effect of Audit Market Competition on Audit Quality and Pricing in a Non-Big 4 Market

The International Journal of Accounting, Forthcoming
Posted: 10 Aug 2020 Last Revised: 22 Aug 2020
affiliation not provided to SSRN, Lehigh University, Washington State University and University of New South Wales (UNSW) - Australian School of Business

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Audit Market Competition, Audit Fees; Audit Quality, Developing Economies

11.

Mandatory IFRS Adoption and Earnings Management: The Role of Culture

Posted: 22 Apr 2019
Kevin C. K. Lam, Heibatollah Sami, Jun Yao and Yiwei Yao
Hang Seng Management College, Lehigh University, Deakin University and Independent

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12.

The Impact of Eliminating the 20-F Reconciliation on the Cost of Debt: An Exploratory Study

Journal of International Accounting Research Forthcoming
Posted: 07 Feb 2019
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University

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20-F reconciliation; cost of debt; U.S. cross listing; IFRS; U.S. GAAP

13.

Do Companies with Effective Internal Controls Over Financial Reporting Benefit from Sarbanes–Oxley Sections 302 and 404?

Journal of Accounting, Auditing and Finance, 2018, Vol. 33(2), 200-227
Posted: 02 Oct 2017 Last Revised: 01 Apr 2018
Parveen P. Gupta, Heibatollah Sami and Haiyan Zhou
Lehigh University - Department of Accounting, Lehigh University and University of Texas - Pan American

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Sarbanes-Oxley Act, SOX Section 303, SOX Section 404, Internal Controls, Information Environment, Bid-Ask Spreads

14.

The SEC's Elimination of 20-F Reconciliation and Information Asymmetry

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 01 Dec 2014
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University

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Eliminating the reconciliation; IFRS; information asymmetry

15.

Goodwill Impairment Charges and Analyst Forecast Properties

Accounting Horizons, Forthcoming, Fox School of Business Research Paper No. 14-034
Posted: 17 Sep 2014 Last Revised: 30 Dec 2016
Lucy Huajing Chen, Jayanthi Krishnan and Heibatollah Sami
Villanova University, Temple University - Department of Accounting and Lehigh University

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Goodwill impairment; SFAS 142; Forecast accuracy; Forecast dispersion

16.

Changes in the Value Relevance of Accounting Information Over Time: Evidence from the Emerging Market of China

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 06 Jun 2013
Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Hang Seng Management College, Lehigh University and University of Texas - Pan American

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value relevance, accounting information, firm characteristics, capital markets, emerging market, China

17.

Auditor Attestation Under SOX Section 404 and Earnings Informativeness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 11 Nov 2012
Villanova University, Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

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Internal Control, Earnings Informativeness, Sarbanes-Oxley, Section 404, Section 302

18.

The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP

Contemporary Accounting Research, Forthcoming
Posted: 26 Mar 2012
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University

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Earnings reconciliation, Trading volume reaction, Institutional ownership, First-time IFRS user

19.

Conditional Conservatism and Audit Fees

Forthcoming, Accounting Horizons
Posted: 12 Jan 2012 Last Revised: 30 Aug 2014
Hye Seung (Grace) Lee, Xu Li and Heibatollah Sami
Fordham University - Accounting Area, Lehigh University - Department of Accounting and Lehigh University

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Audit Fees, Non-audit fees, Conservatism

20.

The Impacts of State Ownership on Information Asymmetry: Evidence from an Emerging Market

China Journal of Accounting Research, Forthcoming
Posted: 15 Jul 2010 Last Revised: 20 Apr 2014
Jongmoo Jay Choi, Heibatollah Sami and Haiyan Zhou
Temple University, Lehigh University and University of Texas - Pan American

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Bid-ask spread, Information asymmetry, Transparency, Adverse selection, Government (State) ownership, Emerging market (China)

21.

Auditor Failure and Market Reactions: Evidence from China

International Journal of Accounting, Auditing and Performance Evaluation, Forthcoming
Posted: 30 Aug 2009 Last Revised: 05 Sep 2009
Sharad Asthana, Heibatollah Sami and Zhongxia Shelly Ye
University of Texas-San Antonio, Lehigh University and Kennesaw State University

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assurance effect, audit quality, auditor failure in China, domestic vs. international auditors, governmental penalties, insurance effect, market reactions, stock value

22.

Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP: Further Evidence

Posted: 24 Apr 2009
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University

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earnings reconciliation, IFRS, trading volume reaction

23.

Do Auditing Standards Improve the Accounting Disclosure and Information Environment of Public Companies? Evidence from the Emerging Markets in China

International Journal of Accounting, Vol. 43, No. 2, 2008
Posted: 25 Jul 2008
Heibatollah Sami and Haiyan Zhou
Lehigh University and University of Texas - Pan American

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accounting disclosure, auditing, information precision, trading volume, price volatility, earnings management, price synchronicity, emerging market

24.

The Auditor Disaffiliation Program in China and Auditor Independence

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 22 Jul 2008
Ferdinand A. Gul, Heibatollah Sami and Haiyan Zhou
Monash University Sunway Campus, Lehigh University and University of Texas - Pan American

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Auditor independence, Audit opinion, Audit quality, Earnings management, Non-core operating income, Emerging market

25.

Investor Perceptions of Auditor Reports Under Section 404 of the Sarbanes-Oxley Act

Posted: 25 Sep 2007
Jayanthi Krishnan, Heibatollah Sami and Haiyan Zhou
Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

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Internal Control, Earnings Response Coefficient, Section 404, Sarbanes-Oxley, Accelerated Filer

26.

Trading Volume Reaction to the Earnings Reconciliation from IAS to U.S. GAAP

Contemporary Accounting Research, Forthcoming
Posted: 06 Jun 2007
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University

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Trading volume reaction, Earnings reconciliation, Form 20-F, IAS

27.

Does the Provision of Non-Audit Services Affect Investor Perceptions of Auditor Independence?

Auditing: A Journal of Practice & Theory, November 2005
Posted: 19 Jul 2005
Jayanthi Krishnan, Yinqi Zhang and Heibatollah Sami
Temple University - Department of Accounting, American University and Lehigh University

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Non-Audit services, Auditor Independence, Earnings Response Coefficients

28.

The Effect of Potential Environmental Liabilities on Earnings Response Coefficients

Posted: 10 Mar 2004
Benjamin B. Bae and Heibatollah Sami
Virginia Commonwealth University and Lehigh University

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Environmental liabilities, Earnings response coefficients, Superfund sites, Cleanup costs