Jonathan E. Shipman
Affiliation confirmed via AI analysis of OpenAlex, ORCID, and web sources.
Professor / Department Chairperson
Also affiliated: Dillard University (2022)
Faculty Researcher
Research Areas
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Biography and Research Information
OverviewAI-generated summary
Jonathan E. Shipman's research focuses on accounting practices and auditing methodologies. His work investigates the appropriate use of control variables in statistical models, particularly within accounting research, and explores their application in interactive models. Shipman has also examined the implications of specific accounting standards and practices, such as accounting for cryptocurrencies and the impact of regulatory bodies like the PCAOB on audit quality. His research further delves into behavioral aspects of auditing, including confirmation bias and auditor risk assessments. Shipman has collaborated with researchers such as Cory A. Cassell and Zac Wiebe at the University of Arkansas at Fayetteville on shared publications. He has authored 36 publications, accumulating over 2,300 citations and an h-index of 13.
Metrics
- h-index: 13
- Publications: 36
- Citations: 2,447
Selected Publications
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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 <scp>PCAOB</scp>'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)
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The Efficacy of PCAOB Operational Decision Making (2021)
Collaboration Network
Top Collaborators
- Out of Control: The (Over) Use of Controls in Accounting Research
- Control Variables in Interactive Models
- Accounting for Cryptocurrencies
- On Controlling for Misstatement Risk
- Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market
Showing 5 of 8 shared publications
- Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market
- Did the <scp>PCAOB</scp>'s 2009 Office Expansion Improve Audit Quality?*
- Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
- Demand Uncertainty and the Production of Audit Services
- The Efficacy of PCAOB Operational Decision Making
- Out of Control: The (Over) Use of Controls in Accounting Research
- Control Variables in Interactive Models
- On Controlling for Misstatement Risk
- Control Variables in Interactive Models
- On Controlling for Misstatement Risk
- Out of Control: The (Over) Use of Controls in Accounting Research
- Control Variables in Interactive Models
- On Controlling for Misstatement Risk
- Control Variables in Interactive Models
- On Controlling for Misstatement Risk
- Did the <scp>PCAOB</scp>'s 2009 Office Expansion Improve Audit Quality?*
- Evidence on the decision usefulness of fair values in business combinations
- The Efficacy of PCAOB Operational Decision Making
- Confirmation Bias and Auditor Risk Assessments: Archival Evidence
- Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
- Accounting for Cryptocurrencies
- Accounting for Cryptocurrencies*
- Accounting for Cryptocurrencies
- Accounting for Cryptocurrencies*
- Confirmation Bias and Auditor Risk Assessments: Archival Evidence
- Confirmation Bias and Auditor Risk Assessments: Archival Evidence
- Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market
- Control Variables in Interactive Models
- Demand Uncertainty and the Production of Audit Services
- Demand Uncertainty and the Production of Audit Services
- Evidence on the decision usefulness of fair values in business combinations
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