Zachary T Kowaleski

University of Notre Dame - Department of Accountancy

Mendoza College of Business

Notre Dame, IN 46556-5646

United States

SCHOLARLY PAPERS

6

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SSRN CITATIONS
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Top 37,135

in Total Papers Citations

18

CROSSREF CITATIONS

3

Scholarly Papers (6)

1.

Can Ethics be Taught? Evidence from Securities Exams and Investment Adviser Misconduct

Number of pages: 46 Posted: 10 Oct 2019 Last Revised: 26 Dec 2019
Zachary T Kowaleski, Andrew Sutherland and Felix Vetter
University of Notre Dame - Department of Accountancy, Massachusetts Institute of Technology and University of Mannheim
Downloads 741 (44,599)
Citation 4

Abstract:

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ethics; ethics training; compliance training; financial misconduct; financial regulation; fraud; investment advisers; labor economics

2.

Auditors are Known by the Companies They Keep

Number of pages: 72 Posted: 19 Feb 2019 Last Revised: 04 Feb 2020
U.S. Securities and Exchange Commissionaffiliation not provided to SSRN, University of Notre Dame - Department of Accountancy, University of Chicago - Booth School of Business, Massachusetts Institute of Technology and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 607 (57,920)
Citation 8

Abstract:

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auditing, audit market structure, broker-dealers, financial advisers, financial intermediation, financial misconduct, reputation

3.

Supervisor Influence on Employee Financial Misconduct

Number of pages: 58 Posted: 27 Jul 2020 Last Revised: 24 May 2021
Zachary T Kowaleski, Andrew Sutherland and Felix Vetter
University of Notre Dame - Department of Accountancy, Massachusetts Institute of Technology and University of Mannheim
Downloads 234 (169,637)

Abstract:

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financial misconduct; information asymmetries; investment advisers; organizational economics; delegation

The Impact of Consulting Services on Audit Quality: An Experimental Approach

Number of pages: 56 Posted: 02 Jan 2018
Zachary T Kowaleski, Brian W. Mayhew and Amy C. Tegeler
University of Notre Dame - Department of Accountancy, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business
Downloads 185 (210,764)
Citation 8

Abstract:

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Auditor Independence, Consulting, Social Bonds, Experimental Economics

The Impact of Consulting Services on Audit Quality: An Experimental Approach

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Zachary T Kowaleski, Brian W. Mayhew and Amy C. Tegeler
University of Notre Dame - Department of Accountancy, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business

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auditor independence; consulting; social bonds; experimental economics

5.

Weak Incentives for Audit Quality: Evidence from Broker-Dealers

Number of pages: 43 Posted: 09 Jan 2021
Zachary T Kowaleski
University of Notre Dame - Department of Accountancy
Downloads 118 (302,351)

Abstract:

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Audit Adjustments, Auditor Size, Audit Partner, Broker-Dealer, Incentives, Industry Specialization, Private Entities

6.

RegTech

Number of pages: 63 Posted: 05 Jan 2022
Ben Charoenwong, Zachary T Kowaleski, Alan Kwan and Andrew Sutherland
National University of Singapore - Department of Finance, University of Notre Dame - Department of Accountancy, The University of Hong Kong and Massachusetts Institute of Technology
Downloads 111 (319,584)

Abstract:

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RegTech, compliance, financial regulation, internal controls, technology adoption, FinTech, internal information processes, real effects