Jere R. Francis

Maastricht University

Foundation for Auditing Research Chair

P.O. Box 616

Maastricht, 6200 MD

Netherlands

SCHOLARLY PAPERS

39

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Top 2,203

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19,758

SSRN CITATIONS
Rank 2,618

SSRN RANKINGS

Top 2,618

in Total Papers Citations

399

CROSSREF CITATIONS

109

Scholarly Papers (39)

1.

Investor Protection Laws, Accounting and Auditing Around the World

Number of pages: 40 Posted: 21 Oct 2001
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 4,077 (3,078)
Citation 22

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Corporate governance, Investor protection, Financial markets, Accounting standards, Auditing

2.
Downloads 1,736 ( 12,620)
Citation 31

Auditor Style and Financial Statement Comparability

Number of pages: 52 Posted: 01 Jul 2013
Jere R. Francis, Matt Pinnuck and Olena V. Watanabe
Maastricht University, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 1,205 (21,703)
Citation 9

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Earnings, Comparability, Auditor, Big 4 Accounting Firms

Auditor Style and Financial Statement Comparability

Accounting Review, Vol. 89, No. 2, 2014
Number of pages: 52 Posted: 26 Oct 2013
Jere R. Francis, Matt Pinnuck and Olena V. Watanabe
Maastricht University, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 531 (66,703)
Citation 15

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Earnings; Comparability; Auditor, Big 4 Accounting Firms

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Number of pages: 46 Posted: 08 Sep 2006
Jere R. Francis and Dechun Wang
Maastricht University and Texas A&M University
Downloads 1,423 (16,898)
Citation 50

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Big 4 auditors, investor protection, earnings quality, accounting conservatism, abnormal accruals, earnings management

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Contemporary Accounting Research, Forthcoming
Posted: 23 Apr 2007
Jere R. Francis and Dechun Wang
Maastricht University and Texas A&M University

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Big 4 auditors, investor protection, earnings quality, accounting conservatism, abnormal accruals, earnings management

4.

Awareness of SEC Enforcement and Auditor Reporting Decisions

Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 23 Jul 2016 Last Revised: 02 Aug 2017
Mark L. DeFond, Jere R. Francis and Nicholas Hallman
University of Southern California - Leventhal School of Accounting, Maastricht University and University of Texas at Austin
Downloads 1,307 (19,522)
Citation 17

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5.

Global Evidence on Incentives for Voluntary Accounting Disclosures and the Effect on Cost of Capital

University of Missouri at Columbia, College of Business Working Paper
Number of pages: 38 Posted: 10 Nov 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,222 (21,603)
Citation 3

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voluntary disclosure, cost of capital, external financing

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

Number of pages: 54 Posted: 25 Oct 2011 Last Revised: 11 Sep 2013
Jere R. Francis, Paul N. Michas and Scott Seavey
Maastricht University, University of Arizona - Eller College of Management and Florida Atlantic University - School of Accounting
Downloads 1,184 (22,253)
Citation 37

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Audit Markets, Market Concentration, Big 4 Accounting Firms, Earnings Quality

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

Contemporary Accounting Research (2013) Vol. 30 (1): 325-355
Posted: 12 Jan 2012 Last Revised: 11 Sep 2013
Jere R. Francis, Paul N. Michas and Scott Seavey
Maastricht University, University of Arizona - Eller College of Management and Florida Atlantic University - School of Accounting

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Audit Markets, Market Concentration, Big 4 Accounting Firms, Earnings Quality

7.

The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation

Number of pages: 21 Posted: 14 Feb 1997
Allen T. Craswell, Jere R. Francis and Stephen L. Taylor
University of Queensland - Business School, Maastricht University and University of Technology Sydney
Downloads 1,123 (24,469)
Citation 4

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Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises

Number of pages: 51 Posted: 19 Jan 2004
Jere R. Francis and Bin Ke
Maastricht University and National University of Singapore
Downloads 1,016 (27,889)
Citation 42

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Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises

Review of Accounting Studies, Forthcoming
Posted: 17 Jan 2006
Jere R. Francis and Bin Ke
Maastricht University and National University of Singapore

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nonaudit fees, auditor independence, earnings quality, earnings response coefficients

9.
Downloads 804 ( 39,237)
Citation 68

Office Size of Big 4 Auditors and Client Restatements

Number of pages: 52 Posted: 25 Aug 2012
Jere R. Francis, Paul N. Michas and Michael D. Yu
Maastricht University, University of Arizona - Eller College of Management and State University of West Georgia
Downloads 804 (38,698)
Citation 68

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audit office, office size, restatements, Big 4

Office Size of Big 4 Auditors and Client Restatements

Contemporary Accounting Research 30 (4): 1626-1661
Posted: 08 Sep 2012 Last Revised: 03 Jul 2014
Jere R. Francis, Paul N. Michas and Michael D. Yu
Maastricht University, University of Arizona - Eller College of Management and State University of West Georgia

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audit office, office size, restatements, Big 4

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 39 Posted: 14 Dec 2013 Last Revised: 19 Mar 2017
Bocconi University - Department of Accounting, Maastricht University, Bocconi University - Department of Accounting and SDA Bocconi School of Management
Downloads 761 (41,706)
Citation 15

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auditor rotation, audit fees, earnings quality, audit market regulation

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience

Auditing: A Journal of Practice & Theory, Vol. 34, No. 1, 2015
Posted: 20 Apr 2015
Bocconi University - Department of Accounting, Maastricht University, Bocconi University - Department of Accounting and SDA Bocconi School of Management

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audit firm rotation, audit rotations, Italy

11.
Downloads 755 ( 42,758)
Citation 36

Acquisition Profitability and Timely Loss Recognition

Number of pages: 50 Posted: 17 Aug 2009 Last Revised: 24 Aug 2009
Jere R. Francis and Xiumin Martin
Maastricht University and Washington University in Saint Louis - Olin School of Business
Downloads 443 (83,301)
Citation 35

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timely loss recognition, agency costs, accounting conservatism, corporate governance, acquisitions, divestitures

Acquisition Profitability and Timely Loss Recognition

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 48 Posted: 26 Oct 2010 Last Revised: 28 Oct 2010
Jere R. Francis and Xiumin Martin
Maastricht University and Washington University in Saint Louis - Olin School of Business
Downloads 312 (124,037)

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Timely loss recognition, Agency costs, Accounting conservatism, Corporate governance, Acquisitions, Divestitures

Does distance matter? An investigation of partners who audit distant clients and the effects on audit quality

Number of pages: 62 Posted: 27 Sep 2017 Last Revised: 26 Sep 2021
Jere R. Francis, Nargess Golshan and Nicholas Hallman
Maastricht University, University of Kentucky and University of Texas at Austin
Downloads 709 (45,901)
Citation 9

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Audit Partners, Geographic Proximity, Audit Quality

Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality

Contemporary Accounting Research, Forthcoming
Posted: 18 Nov 2021
Jere R. Francis, Nargess Golshan and Nicholas Hallman
Maastricht University, University of Kentucky and University of Texas at Austin

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audit partners, geographic proximity, partner matching, audit quality

13.

The Role of International GAAP in Cross-Border Mergers and Acquisitions

Number of pages: 54 Posted: 18 Aug 2012 Last Revised: 19 Sep 2012
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 688 (48,430)
Citation 1

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Accounting Standards, Cross-Country Analysis, IFRS, Mergers and Acquisitions

14.

Opinion Shopping through Same-Firm Audit Office Switches

Number of pages: 60 Posted: 17 Jan 2017 Last Revised: 21 Jun 2019
Feng Chen, Jere R. Francis and Yu Hou
University of Toronto - Rotman School of Management, Maastricht University and Queen's University - Smith School of Business
Downloads 502 (72,333)

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Informationally motivated opinion shopping; Going concern audit opinions; Audit office switches; Type I and Type II errors

15.
Downloads 463 ( 79,726)
Citation 33

The Contagion Effect of Low-Quality Audits

Number of pages: 49 Posted: 20 Jun 2012 Last Revised: 04 Oct 2012
Jere R. Francis and Paul N. Michas
Maastricht University and University of Arizona - Eller College of Management
Downloads 463 (78,996)
Citation 33

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auditing, office, audit quality, contagion

The Contagion Effect of Low-Quality Audits

Accounting Review (2013) Vol. 88 (2): 521-552
Posted: 05 Oct 2012 Last Revised: 11 Sep 2013
Jere R. Francis and Paul N. Michas
Maastricht University and University of Arizona - Eller College of Management

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audit quality, audit offices, contagion

16.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, Forthcoming
Number of pages: 70 Posted: 27 May 2009
Maastricht University, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 400 (94,595)
Citation 9

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transparency, resource allocation, growth

17.

The Role of Similar Accounting Standards in Cross-Border Mergers and Acquisitions

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 24 Jul 2015
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 356 (108,001)
Citation 6

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Accounting Standards, Cross-border Investments, Mergers and Acquisitions, Mandatory IFRS Adoption

18.

Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients

Contemporary Accounting Research, Forthcoming, Ross School of Business Paper No. 1317
Number of pages: 64 Posted: 02 Jun 2016 Last Revised: 11 Oct 2021
Jere R. Francis, Mihir N. Mehta and Wanli Zhao
Maastricht University, University of Michigan at Ann Arbor and Bocconi University - Department of Accounting
Downloads 355 (108,359)
Citation 9

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Auditor Reputation; Auditor Changes; Audit Fees; Earnings Quality

19.

Public Company Audits and City-Specific Labor Characteristics

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 18 Sep 2016 Last Revised: 22 Jul 2017
Matthew Beck, Jere R. Francis and Joshua L. Gunn
Michigan State University, Maastricht University and University of Pittsburgh - Katz Graduate School of Business
Downloads 229 (170,718)
Citation 9

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auditor choice, audit quality, earnings quality, audit fees

20.

Does Tax Planning Affect Analysts' Forecast Accuracy?

Number of pages: 54 Posted: 22 Oct 2018 Last Revised: 09 Jan 2019
Jere R. Francis, Stevanie S. Neuman and Nathan J. Newton
Maastricht University, University of Missouri at Columbia - School of Accountancy and Florida State University
Downloads 181 (211,852)
Citation 3

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auditor-provided tax services, analyst forecasts, tax planning

21.
Downloads 136 (268,471)
Citation 1

Incorporation Choice and Implied Cost of Equity

Number of pages: 43 Posted: 24 Jul 2015
Jere R. Francis and Michael D. Yu
Maastricht University and State University of West Georgia
Downloads 136 (269,404)
Citation 1

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Delaware; Incorporation; Corporate law; Cost of equity; Corporate governance; Regulatory competition; Home bias

Incorporation Choice and Implied Cost of Equity

International Journal of Business and Research, Vol. 15, No. 3, 115-145, October, 2015
Posted: 05 Aug 2015 Last Revised: 17 Nov 2015
Jere R. Francis and Michael D. Yu
Maastricht University and State University of West Georgia

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Delaware, Incorporation, Corporate law, Cost of equity, Corporate governance, Regulatory competition, Home bias

Common Auditors and Private Bank Loans

Number of pages: 84 Posted: 28 Apr 2020 Last Revised: 14 May 2020
Jere R. Francis and Wei Wang
Maastricht University and Temple University - Department of Accounting
Downloads 114 (307,173)

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common auditor; bank loan pricing; network effects; trust

Common Auditors and Private Bank Loans

Contemporary Accounting Research, Forthcoming
Posted: 17 Jul 2020
Jere R. Francis and Wei Wang
Maastricht University and Temple University - Department of Accounting

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common auditor, bank loan pricing, network effects, trust

23.

Does the Mafia Hire Good Accountants?

Number of pages: 54 Posted: 18 Nov 2021
Florida International University (FIU)Florida International University (FIU) - School of Accounting, Maastricht University, Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Downloads 102 (329,711)

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accountant connections to organized crime, accountant criminal record, criminal investigations, financial reporting quality

24.

The Relative Importance of Auditor Characteristics versus Client Factors in Explaining Audit Quality

(Forthcoming) Cameran M., Campa D., Francis J., The relative importance of auditor characteristics versus client factors in explaining audit quality, Journal of Accounting, Auditing and Finance.
Number of pages: 42 Posted: 23 Sep 2020
Mara Cameran, Domenico Campa and Jere R. Francis
Bocconi University - Department of Accounting, International University of Monaco (IUM) and Maastricht University
Downloads 101 (331,816)
Citation 5

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Accounting firms, Audit offices, Engagement partners, Earnings quality, Going concern reports, Restatements

25.

What Matters in Audit Pricing: Industry Specialization or Overall Market Leadership?

Accounting and Finance, Vol. 46, No. 1, pp. 97-106, March 2006
Number of pages: 10 Posted: 08 May 2006
Andrew Ferguson, Jere R. Francis and Donald J. Stokes
Department of Accounting, UTS, Maastricht University and Monash University
Downloads 14 (694,468)
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26.

Does Tax Planning Affect Analysts’ Forecast Accuracy?

Contemporary Accounting Research, Forthcoming
Posted: 23 Jun 2019
Jere R. Francis, Stevanie S. Neuman and Nathan J. Newton
Maastricht University, University of Missouri at Columbia - School of Accountancy and Florida State University

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auditor-provided tax services, analyst forecasts, tax planning

27.

The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Accounting Horizons, Vol. 30, No. 1, 2016
Posted: 07 Jun 2016
Wouter Dutillieux, Jere R. Francis and Marleen Willekens
KU Leuven - Faculty of Business and Economics (FEB), Maastricht University and Katholieke Universiteit Leuven (KUL)

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earnings quality, Sarbanes-Oxley, U.S. foreign subsidiaries

28.

Selection Models in Accounting Research

The Accounting Review, Forthcoming
Posted: 05 Nov 2011
Clive S. Lennox, Jere R. Francis and Zi-Tian Wang
University of Southern California, Maastricht University and Nanjing University

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selection model, Heckman, selection bias, endogeneity, treatment effect model

29.

The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms

European Accounting Review, Forthcoming
Posted: 12 Oct 2007
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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international accounting standards, accounting choice, IAS adoptions

30.

Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom

Auditing: A Journal of Practice & Theory, 26, 2, November 2007
Posted: 30 Mar 2007 Last Revised: 06 Apr 2009
Ilias G. Basioudis and Jere R. Francis
Aston University - Aston Business School and Maastricht University

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31.

Disclosure Incentives and Effects on Cost of Capitol Around the World

Posted: 29 Apr 2005
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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Voluntary disclosure, Cost of capital, External financing

32.

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World

Posted: 16 Jun 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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accounting, auditing, corporate governance, investor protection, financial markets

33.

The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing

Posted: 26 Mar 2003
Andrew Ferguson, Jere R. Francis and Donald J. Stokes
Department of Accounting, UTS, Maastricht University and Monash University

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industry expertise, audit fees, big 5 accounting firms

34.

Evidence on Auditor Risk-Management Strategies Before and after the Private Securities Litigation Reform Act of 1995

Posted: 03 Dec 2002
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

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going concern reports, client screening, litigation risk, auditors' legal liability

35.

City Markets as a Unit of Analysis in Audit Research and the Re-Examination of Big 6 Market Shares

Posted: 02 Feb 1999
Jere R. Francis, Donald J. Stokes and Don Anderson
Maastricht University, Monash University and University of Queensland - Business School

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36.

The Role of Big 6 Auditors in the Credible Reporting of Accruals

Posted: 02 Feb 1999
Jere R. Francis, Edward L. Maydew and H. Charles Sparks
Maastricht University, University of North Carolina at Chapel Hill and University of Alaska Fairbanks - School of Management (SOM)

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37.

Pricing Initial Audit Engagements: A Test of Competing Theories

Posted: 27 Jan 1999
Allen T. Craswell and Jere R. Francis
University of Queensland - Business School and Maastricht University

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38.

Accounting Accruals and Auditor Reporting Conservatism

Posted: 09 Dec 1998
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

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39.

Do Accounting Accruals Lead to Auditor Reporting Conservatism?

Posted: 23 Sep 1996
Jere R. Francis and Jagan Krishnan
Maastricht University and Temple University - Department of Accounting

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