Matthew Ege

Texas A&M University - Department of Accounting

Associate Professor

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

18

DOWNLOADS

965

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (18)

1.

Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced

Auditing: A Journal of Practice & Theory, Vol. 32, No. Supplement 1, 2013
Number of pages: 71 Posted: 01 Apr 2012 Last Revised: 12 Jul 2014
Villanova University - School of Business, George Mason University - Department of Accounting, University of Georgia - Terry College of Business, Texas A&M University - Department of Accounting and University of Cincinnati - Department of Accounting
Downloads 376 (108,789)
Citation 3

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Outsourcing, SAS 70/SSAE 16/ SOC report, service organizations, audit quality

2.

Internal Control Quality and Bank Risk-Taking and Performance

AUDITING: A Journal of Practice & Theory, Vol. 40 (2), pp. 49–84, May 2021
Number of pages: 55 Posted: 03 Jan 2019 Last Revised: 02 Sep 2021
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 291 (143,306)
Citation 1

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bank performance; bank risk-taking; internal control quality

3.

The Influence of Management’s Internal Audit Experience on Earnings Management

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 28 Oct 2020 Last Revised: 14 Feb 2022
Texas A&M University - Department of Accounting, Brigham Young University, Texas State University and Brigham Young University - School of Accountancy
Downloads 201 (205,292)
Citation 1

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Internal audit, Management experience, Earnings management, Real earnings management, Accruals-based earnings management

4.

The Consequences of Auditor Reputation Loss: Evidence from Negative Big 4 Business Press Coverage

Number of pages: 53 Posted: 28 Jan 2022 Last Revised: 29 Apr 2022
Matthew Ege, Dechun Wang and Nina Xu
Texas A&M University - Department of Accounting, Texas A&M University and University of Connecticut
Downloads 97 (360,813)

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Big 4 auditor; auditor reputation loss; limits of reputation loss; auditor switch; auditor market share

5.

Supplemental Datasets for Examination of the Pcaob's Relationship with the Audit Profession in the United States

Data in Brief, 31, 105743. https://doi.org/10.1016/j.dib.2020.105743, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Texas A&M University - Department of Accounting, University of Auckland Business School, Arizona State University and Arizona State University (ASU) - School of Accountancy

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

6.

Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Jun 2021
Matthew Ege and Sarah B. Stuber
Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School

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Auditor Lenience, Audit Quality, Auditor Market Share, Insurance Industry

7.

Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
Texas A&M University - Department of Accounting, Texas A&M University - Department of AccountingGeorge Mason University - Department of Accounting and Texas A&M University

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PCAOB inspections, earnings comparability, foreign auditors, global financial reporting, audit regulation

8.

The Revival of Large Consulting Practices at the Big 4 and Audit Quality

Accounting, Organizations and Society, Forthcoming, https://doi.org/10.1016/j.aos.2020.101157
Posted: 19 Jun 2020 Last Revised: 04 Sep 2020
University of Iowa, Texas A&M University - Department of Accounting, University of Notre Dame - Mendoza College of Business and Arizona State University (ASU) - School of Accountancy

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Audit Quality, Consulting, PCAOB, Non-Audit Services

9.

Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?

Contemporary Accounting Research, Forthcoming
Posted: 19 Nov 2019 Last Revised: 04 Jun 2021
Texas A&M University - Department of Accounting, Texas A&M University - Department of AccountingGeorge Mason University - Department of Accounting and Texas A&M University

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PCAOB, Comparability, Foreign Auditors

10.

Do Global Audit Firm Networks Apply Consistent Audit Methodologies Across Jurisdictions? Evidence from Financial Reporting Comparability

The Accounting Review, Forthcoming, Doi.org/10.2308/tar-2018-0294
Posted: 05 Nov 2019 Last Revised: 05 Dec 2019
Texas A&M University - Department of Accounting, Texas A&M University - Department of AccountingGeorge Mason University - Department of Accounting and Texas A&M University

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Audit Firm Networks, Comparability, Investor Protection, ISAs

11.

What Matters for In-House Tax Planning: Tax Function Power and Status

The Accounting Review, forthcoming
Posted: 21 May 2019 Last Revised: 13 Oct 2020
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of AccountingTexas A&M University

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social hierarchy, power, status, tax function

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3137092
Posted: 19 Mar 2019
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of AccountingTexas A&M University

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SEC Comment Letters, SEC Resource Constraints, Financial Reporting Quality

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3403760
Posted: 20 Jun 2019
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of AccountingTexas A&M University

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SEC comment letters, SEC resource constraints, financial reporting quality

13.

A Multi-Method Analysis of the PCAOB’s Relationship With the Audit Profession

Accounting, Organizations and Society, Forthcoming
Posted: 02 Oct 2017 Last Revised: 14 May 2020
Texas A&M University - Department of Accounting, University of Auckland Business School, Arizona State University and Arizona State University (ASU) - School of Accountancy

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

14.

Audit Firm Reputational Consequences of Alleged Non-Accounting Misconduct by Clients: How Bargaining Power Temporarily Shifts Around Securities Litigation

AUDITING: A Journal of Practice & Theory, DOI: 10.2308/ajpt-52405, Forthcoming
Posted: 25 May 2016 Last Revised: 08 Apr 2020
Dain C. Donelson, Matthew Ege and Justin Leiby
University of Iowa, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

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Securities Litigation, Reputation, Audit Fees, Audit Pricing

15.

Internal Control Weaknesses and Financial Reporting Fraud

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 14 Jun 2014 Last Revised: 30 Sep 2016
University of Iowa, Texas A&M University - Department of Accounting and University of Texas at Austin - Department of Accounting

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internal control weaknesses, Sarbanes-Oxley Act (SOX), fraud, PCAOB

16.

Does Internal Audit Function Quality Deter Management Misconduct?

Accounting Review, Forthcoming
Posted: 21 Feb 2014 Last Revised: 22 Jul 2014
Matthew Ege
Texas A&M University - Department of Accounting

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Internal audit function; internal audit quality; management misconduct; corporate governance

17.

Audit Committee Financial Expertise and Earnings Management: The Role of Status

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Oct 2013 Last Revised: 29 Aug 2014
University of Texas at Austin, University of Iowa and Texas A&M University - Department of Accounting

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audit committees, earnings management, status, financial expertise

18.

Internal Control Quality: The Role of Auditor-Provided Tax Services

Accounting Review, Vol. 90, No. 4, 2015
Posted: 23 Jul 2012 Last Revised: 24 Jul 2015
Lisa De Simone, Matthew Ege and Bridget Stomberg
University of Texas at Austin, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business

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Auditor fees, auditor independence, internal controls