Match tier
Confirmed
Presence
Current · Arkansas
Last published
2026
Sources
OpenAlex · ORCID
Refreshed
2026-10-05
J
Jonathan E. Shipman
Affiliation confirmed via AI analysis of OpenAlex, ORCID, and web sources.
Professor / Department Chairperson
13 h-index
37 pubs
2,556 cited
Research Areas
Links
Biography and Research Information
OverviewAI-generated summary
Jonathan E. Shipman's research focuses on accounting practices and their implications. He has investigated the use of control variables in accounting research, examining their propensity and potential overuse in interactive models. Shipman has also studied the influence of financial analysts on corporate accounting decisions, specifically in relation to goodwill impairments. His work includes an examination of auditor independence and fair value accounting, considering the impact of nonaudit fees on goodwill impairments. Additionally, he has explored the market's response to going concern modifications, emphasizing the importance of disclosure timing, and has analyzed the factors influencing auditor and engagement fee premiums.
Metrics
- h-index: 13
- Publications: 37
- Citations: 2,556
Positions
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Professor / Department Chairperson 2023–presentUniversity of Arkansas Department of Accounting ORCID
Selected Publications
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Auditor Independence and Supply-Chain Network Embeddedness (2026)
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Financial Reporting Consequences of Exempting Low-Revenue Issuers from the Internal Control Audit Requirement (2026)
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Accounting for Cryptocurrencies* (2025)
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Evidence on the decision usefulness of fair values in business combinations (2025)
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Demand Uncertainty and the Production of Audit Services (2023)
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Control Variables in Interactive Models (2023)
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Accounting for Cryptocurrencies (2022)
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Did the PCAOB 's 2009 Office Expansion Improve Audit Quality?* (2022)
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Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification (2022)
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Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market (2022)
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Confirmation Bias and Auditor Risk Assessments: Archival Evidence (2021)
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Control Variables in Interactive Models (2021)
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On Controlling for Misstatement Risk (2021)
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On Controlling for Misstatement Risk (2021)
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Out of Control: The (Over) Use of Controls in Accounting Research (2021)
Collaboration Network
Top Collaborators
Robert Lowell Whited
North Carolina State University (US)
13 shared publications
- Propensity Score Matching in Accounting Research
- Out of Control: The (Over) Use of Controls in Accounting Research
- Measuring the market response to going concern modifications: the importance of disclosure timing
- Control Variables in Interactive Models
- Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums
Showing 5 of 13 shared publications
Quinn Thomas Swanquist
University of Alabama (US)
11 shared publications
- Propensity Score Matching in Accounting Research
- Out of Control: The (Over) Use of Controls in Accounting Research
- Measuring the market response to going concern modifications: the importance of disclosure timing
- Control Variables in Interactive Models
- Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums
Showing 5 of 11 shared publications
James Moon
Georgia Institute of Technology (US)
11 shared publications
- Out of Control: The (Over) Use of Controls in Accounting Research
- Control Variables in Interactive Models
- Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums
- Accounting for Cryptocurrencies
- On Controlling for Misstatement Risk
Showing 5 of 11 shared publications
Tyler J. Kleppe
University of Kentucky (US)
9 shared publications
- Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market
- Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
- Did the PCAOB 's 2009 Office Expansion Improve Audit Quality?*
- Should Uninformed Shareholders Vote? Evidence from Auditor Ratification
- Demand Uncertainty and the Production of Audit Services
Showing 5 of 9 shared publications
Douglas Ayres
University of Tennessee at Knoxville (US)
6 shared publications
- Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments
- Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors
- Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments
- Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors
- Demand Uncertainty and the Production of Audit Services
Showing 5 of 6 shared publications
Terry L. Neal
University of Tennessee at Knoxville (US)
4 shared publications
- Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
- Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors
- Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments
- Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors
Lauren C. Reid
Wake Forest University (US)
4 shared publications
- Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
- Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors
- Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments
- Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors
John L. Campbell
University of Georgia (US)
4 shared publications
- Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments
- Evidence on the Decision Usefulness of Fair Values in Business Combinations
- Evidence on the decision usefulness of fair values in business combinations
- Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments
Cory A. Cassell
University of Arkansas at Fayetteville
4 shared publications
In database
- Confirmation Bias and Auditor Risk Assessments: Archival Evidence
- Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
- Should Uninformed Shareholders Vote? Evidence from Auditor Ratification
- The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence
James Justin Blann
Georgia Institute of Technology (US)
4 shared publications
- Did the PCAOB 's 2009 Office Expansion Improve Audit Quality?*
- Evidence on the Decision Usefulness of Fair Values in Business Combinations
- Evidence on the decision usefulness of fair values in business combinations
- The Efficacy of PCAOB Operational Decision Making
Joseph V. Carcello
University of Tennessee at Knoxville (US)
2 shared publications
- Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
- Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments
James Chyz
University of Tennessee at Knoxville (US)
2 shared publications
- Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments
- Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments
Linda A. Myers
University of Tennessee at Knoxville (US)
2 shared publications
- Measuring the market response to going concern modifications: the importance of disclosure timing
- Measuring the Market Response to Going Concern Modifications: The Importance of Disclosure Timing
Stuart Dearden
University of Nebraska–Lincoln (US)
2 shared publications
- Confirmation Bias and Auditor Risk Assessments: Archival Evidence
- The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence
David Rosser
The University of Texas at Arlington (US)
2 shared publications
- Confirmation Bias and Auditor Risk Assessments: Archival Evidence
- The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence
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