Match tier
Confirmed
Presence
Current · Arkansas
Last published
2022
Sources
OpenAlex · ORCID
Refreshed
2026-10-05
C
Cory A. Cassell
Affiliation confirmed via AI analysis of OpenAlex, ORCID, and web sources.
Professor
Also affiliated: Texas A&M University (2012)
16 h-index
34 pubs
1,824 cited
Research Areas
Links
Biography and Research Information
OverviewAI-generated summary
Cory A. Cassell's research focuses on financial reporting, corporate governance, and auditor behavior. His work investigates how various factors influence financial credibility and regulatory compliance. Cassell has examined the effectiveness of audit committees, the impact of auditor changes on audit quality, and the transparency of corporate disclosures related to valuation allowances and reserve accounts.
His publications also explore the relationship between CEO debt holdings and firm investment policies, as well as the readability of company responses to SEC comment letters and their effect on SEC 10-K filing review outcomes. Cassell has also studied the determinants and costs associated with non-compliance with SEC reporting requirements. His scholarship metrics include an h-index of 17, with 35 publications and 1,393 citations.
Metrics
- h-index: 16
- Publications: 34
- Citations: 1,824
Positions
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Professor 2021–presentUniversity of Arkansas Department of Accounting ORCID
Selected Publications
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Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification (2022)
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Confirmation Bias and Auditor Risk Assessments: Archival Evidence (2021)
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The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes (2019)
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A hidden risk of auditor industry specialization: evidence from the financial crisis (2019)
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The Monitoring Effectiveness of Co‐opted Audit Committees (2018)
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Should Uninformed Shareholders Vote? Evidence from Auditor Ratification (2018)
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Does Corporate Access Facilitate Informed Trading? Evidence from Trading in Advance of Internal Control Disclosures (2018)
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The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence (2018)
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The Hidden Risk of Auditor Industry Specialization: Evidence from the Financial Crisis (2018)
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Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement (2017)
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Auditor Litigation Risk and the Number of Institutional Investors (2017)
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The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis (2016)
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The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes (2015)
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Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management (2015)
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Auditor Litigation Risk and Sophisticated Investors (2014)
Collaboration Network
Top Collaborators
Linda A. Myers
University of Arkansas at Fayetteville (US)
16 shared publications
- Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation
- The Monitoring Effectiveness of Co‐opted Audit Committees
- Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management
- Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement
- The Determinants and Costs of Non-Compliance with SEC Reporting Requirements: Evidence from SEC 10-K Comment Letters
Showing 5 of 16 shared publications
Timothy A. Seidel
Brigham Young University (US)
7 shared publications
- Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management
- Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement
- The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis
- Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement
- The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis
Showing 5 of 7 shared publications
Jian Zhou
University of Hawaiʻi at Mānoa (US)
5 shared publications
- The Monitoring Effectiveness of Co‐opted Audit Committees
- The Monitoring Effectiveness of Co-Opted Audit Committees
- The Effect of Voluntary Internal Control Audits on the Cost of Capital
- The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis
- The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis
Gary Giroux
Texas A&M University (US)
5 shared publications
- The Effect of Corporate Governance on Auditor-Client Realignments
- The Emergence of Second-Tier Auditors: Evidence from Investor Perceptions of Financial Reporting Credibility
- Changing audit risk characteristics in the public client market
- The Effect of the Sarbanes-Oxley Act of 2002 on the Relation between the Strength of Corporate Governance and Auditor-Client Alignments
- Changing Audit Risk Characteristics in the Public Client Market
Thomas C. Omer
University of Nebraska–Lincoln (US)
4 shared publications
- The Effect of Corporate Governance on Auditor-Client Realignments
- The Emergence of Second-Tier Auditors: Evidence from Investor Perceptions of Financial Reporting Credibility
- The Effect of the Sarbanes-Oxley Act of 2002 on the Relation between the Strength of Corporate Governance and Auditor-Client Alignments
- Does Company Reputation Matter for Disclosure Quality? Evidence from Management Earnings Forecasts
Jonathan E. Shipman
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
Michael S. Drake
Brigham Young University (US)
3 shared publications
- Auditor Litigation Risk and the Number of Institutional Investors
- Short Interest as a Signal of Audit Risk*
- Auditor Litigation Risk and Sophisticated Investors
Shawn X. Huang
Arizona State University (US)
3 shared publications
- Seeking safety: The relation between CEO inside debt holdings and the riskiness of firm investment and financial policies
- Forecasting without Consequence? Evidence on the Properties of Retiring CEOs' Forecasts of Future Earnings
- Forecasting Without Consequence? Evidence on the Properties of Retiring CEOs’ Forecasts of Future Earnings
Juan Manuel Sánchez
Texas Tech University (US)
3 shared publications
- Seeking safety: The relation between CEO inside debt holdings and the riskiness of firm investment and financial policies
- Forecasting without Consequence? Evidence on the Properties of Retiring CEOs' Forecasts of Future Earnings
- Forecasting Without Consequence? Evidence on the Properties of Retiring CEOs’ Forecasts of Future Earnings
Tyler J. Kleppe
University of Kentucky (US)
3 shared publications
- Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
- Should Uninformed Shareholders Vote? Evidence from Auditor Ratification
- Does Corporate Access Facilitate Informed Trading? Evidence from Trading in Advance of Internal Control Disclosures
Roy Schmardebeck
University of Tennessee at Knoxville (US)
2 shared publications
- The Monitoring Effectiveness of Co‐opted Audit Committees
- The Monitoring Effectiveness of Co-Opted Audit Committees
James C. Hansen
Weber State University (US)
2 shared publications
- Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement
- Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement
Travis Dyer
University of North Carolina at Chapel Hill (US)
2 shared publications
- Auditor Litigation Risk and the Number of Institutional Investors
- Auditor Litigation Risk and Sophisticated Investors
Emily Hunt
Mississippi State University (US)
2 shared publications
- A hidden risk of auditor industry specialization: evidence from the financial crisis
- The Hidden Risk of Auditor Industry Specialization: Evidence from the Financial Crisis
Stephen P. Rowe
University of Arkansas at Fayetteville
2 shared publications
In database
- A hidden risk of auditor industry specialization: evidence from the financial crisis
- The Hidden Risk of Auditor Industry Specialization: Evidence from the Financial Crisis
Similar Researchers
Based on overlapping research topics
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