Jonathan E. Shipman Data-verified

Affiliation confirmed via AI analysis of OpenAlex, ORCID, and web sources.

Professor / Department Chairperson

Last publication 2025 Last refreshed 2026-05-16

faculty

13 h-index 35 pubs 2,335 cited

Biography and Research Information

OverviewAI-generated summary

Jonathan E. Shipman's research investigates the application and impact of control variables within accounting research, particularly in interactive models. He has published on the appropriate use of controls, examining instances of their over-application and exploring their role in interactive models. Shipman's work also addresses the accounting treatment of cryptocurrencies and the implications of client consulting opportunities for the audit market. Additionally, he has studied the effectiveness of regulatory actions, such as the PCAOB's office expansion, on audit quality. His scholarship includes research on confirmation bias and its influence on auditor risk assessments. Shipman holds a professorship at the University of Arkansas at Fayetteville and has collaborated with researchers including Cory A. Cassell and Zac Wiebe.

Metrics

  • h-index: 13
  • Publications: 35
  • Citations: 2,335

Selected Publications

  • Accounting for Cryptocurrencies* (2025)
  • Evidence on the decision usefulness of fair values in business combinations (2025)
    2 citations DOI OpenAlex
  • Demand Uncertainty and the Production of Audit Services (2023)
    2 citations DOI OpenAlex
  • Control Variables in Interactive Models (2023)
    52 citations DOI OpenAlex
  • Accounting for Cryptocurrencies (2022)
    24 citations DOI OpenAlex
  • Did the <scp>PCAOB</scp>'s 2009 Office Expansion Improve Audit Quality?* (2022)
    11 citations DOI OpenAlex
  • Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification (2022)
    9 citations DOI OpenAlex
  • Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market (2022)
    13 citations DOI OpenAlex
  • Confirmation Bias and Auditor Risk Assessments: Archival Evidence (2021)
    15 citations DOI OpenAlex
  • Control Variables in Interactive Models (2021)
    11 citations DOI OpenAlex
  • On Controlling for Misstatement Risk (2021)
    17 citations DOI OpenAlex
  • On Controlling for Misstatement Risk (2021)
    2 citations DOI OpenAlex
  • Out of Control: The (Over) Use of Controls in Accounting Research (2021)
    183 citations DOI OpenAlex
  • The Efficacy of PCAOB Operational Decision Making (2021)

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Collaboration Network

16 Collaborators 14 Institutions 1 Country

Top Collaborators

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