Match tier Confirmed
Presence Current · Arkansas
Last published 2026
Sources OpenAlex · ORCID
Refreshed 2026-08-15

Jonathan E. Shipman

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

Professor / Department Chairperson

Also affiliated: Dillard University (2022)

Faculty Researcher

13 h-index 36 pubs 2,447 cited

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

  • Financial Reporting Consequences of Exempting Low-Revenue Issuers from the Internal Control Audit Requirement (2026)
    The Accounting Review DOI OpenAlex
  • Accounting for Cryptocurrencies* (2025)
    Journal of Accounting Research DOI OpenAlex
  • Evidence on the decision usefulness of fair values in business combinations (2025)
    Contemporary Accounting Research 4 citations DOI OpenAlex
  • Demand Uncertainty and the Production of Audit Services (2023)
    Auditing A Journal of Practice & Theory 2 citations DOI OpenAlex
  • Control Variables in Interactive Models (2023)
    Journal of Financial Reporting 55 citations DOI OpenAlex
  • Accounting for Cryptocurrencies (2022)
    SSRN Electronic Journal 25 citations DOI OpenAlex
  • Did the <scp>PCAOB</scp>'s 2009 Office Expansion Improve Audit Quality?* (2022)
    Contemporary Accounting Research 13 citations DOI OpenAlex
  • Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification (2022)
    Review of Accounting Studies 12 citations DOI OpenAlex
  • Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market (2022)
    The Accounting Review 14 citations DOI OpenAlex
  • Confirmation Bias and Auditor Risk Assessments: Archival Evidence (2021)
    Auditing A Journal of Practice & Theory 17 citations DOI OpenAlex
  • Control Variables in Interactive Models (2021)
    SSRN Electronic Journal 11 citations DOI OpenAlex
  • On Controlling for Misstatement Risk (2021)
    Auditing A Journal of Practice & Theory 18 citations DOI OpenAlex
  • On Controlling for Misstatement Risk (2021)
    SSRN Electronic Journal 2 citations DOI OpenAlex
  • Out of Control: The (Over) Use of Controls in Accounting Research (2021)
    The Accounting Review 187 citations DOI OpenAlex
  • The Efficacy of PCAOB Operational Decision Making (2021)
    SSRN Electronic Journal DOI OpenAlex

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Collaboration Network

16 Collaborators 14 Institutions 1 Country

Top Collaborators

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