Kenneth L. Bills

Michigan State University - Department of Accounting & Information Systems

270 North Business Complex

East Lansing, MI 48824-1034

United States

  • Michigan State University - Department of Accounting & Information Systems

SCHOLARLY PAPERS

14

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SSRN CITATIONS
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Top 39,192

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11

CROSSREF CITATIONS

8

Scholarly Papers (14)

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1.

The Spillover Effect of SEC Comment Letters through Audit Firms

Number of pages: 48 Posted: 22 Mar 2019 Last Revised: 29 Oct 2021
Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, University of Central Arkansas, University of Oklahoma and Brigham Young University
Downloads 451 (88,865)
Citation 4

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SEC, comment letter, spillover effect, audit quality, auditor competency

2.

Chief Audit Executive Turnover: Market Reactions, Financial Reporting Quality, and Audit Risk Assessment

Number of pages: 43 Posted: 07 Oct 2019 Last Revised: 04 Aug 2020
Kenneth L. Bills, Hua‐Wei Huang, Yi-Hung Lin and David A. Wood
Michigan State University - Department of Accounting & Information Systems, National Cheng Kung University - Accounting, Monash University and Brigham Young University - School of Accountancy
Downloads 391 (104,312)
Citation 5

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internal auditor turnover, financial reporting quality, audit risk, chief audit executive (CAE)

3.

Spatial Competition at the Intersection of the Large and Small Audit Firm Markets

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 50 Posted: 30 Apr 2013 Last Revised: 05 May 2015
Kenneth L. Bills and Nathaniel M. Stephens
Michigan State University - Department of Accounting & Information Systems and BYU-Hawaii
Downloads 371 (110,692)
Citation 8

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spatial competition; market for audit services; market space; differentiation; small audit market

4.

The Impact of Benefit Plan Audits on the Financial Statement Audit

Number of pages: 54 Posted: 18 Jul 2018 Last Revised: 20 Jan 2022
Jaclyn Prentice, Kenneth L. Bills and Gary F. Peters
Oklahoma State University, Michigan State University - Department of Accounting & Information Systems and University of Arkansas at Fayetteville
Downloads 296 (141,128)
Citation 2

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auditor choice; audit quality; audit-related services; benefit plan audits; switching costs

5.

The Market Premium for Audit Partners with Big 4 Experience

Accounting Horizons, Forthcoming
Number of pages: 47 Posted: 12 Dec 2017 Last Revised: 28 Sep 2020
Ally Zimmerman, Kenneth L. Bills and Monika Causholli
Florida State University - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and University of Kentucky - Von Allmen School of Accountancy
Downloads 292 (143,202)
Citation 1

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auditor reputation, audit quality, audit fees, non-Big 4, Big 4 experience, audit partners

6.

Accounting Firm Association Membership and Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Number of pages: 42 Posted: 12 Feb 2018 Last Revised: 28 Oct 2021
Jaehan Ahn, Herita T. Akamah, Kenneth L. Bills and K. Kelli Saunders
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy, Michigan State University - Department of Accounting & Information Systems and University of Nebraska at Lincoln - School of Accountancy
Downloads 290 (144,219)
Citation 1

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associations, networks, small audit firms, clientele growth, legitimacy

7.

Testing the Boundaries of Upper Echelon Theory: Evidence of Top Executive Teams’ Influence on Financial Reporting Risk

Number of pages: 64 Posted: 09 Jan 2021 Last Revised: 11 Nov 2021
Kenneth L. Bills, Michelle Harding, Timothy A. Seidel and J. Mike Truelson
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Brigham Young University and Mississippi State University
Downloads 166 (242,844)

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Turnover, financial reporting risk, audit fees, financial reporting quality

8.

Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?

Contemporary Accounting Research, 38 (1): 545-579, 2021
Posted: 21 May 2020 Last Revised: 22 Mar 2021
Kenneth L. Bills, Christie Hayne and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, University of Illinois at Urbana-Champaign and Virginia Tech

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coopetition, transactional mechanisms, relational mechanisms, associations and networks, interorganizational relationships, small accounting firms

9.

To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice

Accounting, Organizations and Society, Vol. 83 (May): 1-24, 2020
Posted: 30 Jun 2017 Last Revised: 18 Jun 2020
Kenneth L. Bills, Matthew Cobabe, Jeffrey Pittman and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Virginia Tech

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auditor choice, product similarity, auditor knowledge, proprietary costs

10.

A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality

The Accounting Review 93 (5): 73-96 (2018)
Posted: 13 Dec 2016 Last Revised: 11 Feb 2019
Kenneth L. Bills, Christie Hayne and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, University of Illinois at Urbana-Champaign and Virginia Tech

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Associations and Networks, Interorganizational Relationships, Small Accounting Firms, Audit Quality, Field Study

11.

Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees

Accounting Review, Vol. 92, No. 4, 2017
Posted: 30 May 2015 Last Revised: 16 Jul 2017
Kenneth L. Bills, Ling Lei Lisic and Timothy A. Seidel
Michigan State University - Department of Accounting & Information Systems, Virginia Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University

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CEO succession, succession planning, financial reporting risk, audit fees, heir apparent, insider CEO

12.

Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees

The Accounting Review, Vol. 91, No. 3, 2016
Posted: 17 Jan 2014 Last Revised: 13 Jul 2017
Kenneth L. Bills, Lauren M. Cunningham and Linda A. Myers
Michigan State University - Department of Accounting & Information Systems, University of Tennessee - Haslam College of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management

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associations, networks, small audit firms, audit quality, audit fees

13.

Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

The Accounting Review 90 (5): 1721-1754, Vanderbilt Owen Graduate School of Management Research Paper No. 2321741
Posted: 07 Sep 2013 Last Revised: 09 Sep 2015
Kenneth L. Bills, Debra C. Jeter and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, Vanderbilt University - Accounting and Virginia Tech

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auditor industry specialization, audit fees, economies of scale, homogenous industries, complex industries

14.

Growing Pains: Audit Quality and Office Growth

Contemporary Accounting Research, Volume 33, Issue 1, pages 288–313, Spring 2016
Posted: 15 Dec 2012 Last Revised: 15 Mar 2016
Kenneth L. Bills, Quinn Thomas Swanquist and Robert Lowell Whited
Michigan State University - Department of Accounting & Information Systems, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Audit Quality, Office Growth, Restatements, Abnormal Accruals