John Daniel Eshleman
Rutgers University
17 Papers
6 Citations
John Daniel Eshleman is an academic researcher from Rutgers University. The author has contributed to research in topics: Audit & Quality audit. The author has an hindex of 10, co-authored 17 publications. Previous affiliations of John Daniel Eshleman include Oklahoma State University–Stillwater & Michigan Technological University.
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Papers
Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor
John Daniel Eshleman,Peng Guo +1 more
TL;DR: In this paper, the authors re-examine this issue using the incidence of accounting restatements as a measure of audit quality, using a propensity-score matching procedure similar to that used by recent research to control for clients' endogenous choice of auditor.
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Board Gender Diversity and Internal Control Weaknesses
TL;DR: This article investigated the role of gender diversity on corporate boards in mitigating internal control weaknesses and found that firms with greater female board representation are less likely to have ICWs, regardless of whether they sit on the audit committee or not.
99
Business Strategy and Auditor Reporting
TL;DR: In this paper, the authors examine whether a firm's business strategy influences auditor reporting and find that firms employing the innovative "prospector" strategy will be more likely than firms utilizing the cost-leadership "defender" strategy to receive both going concern and material weakness opinions.
80
Audit Market Structure and Audit Pricing
TL;DR: In this paper, a large sample of U.S. audit clients covering 90 metropolitan statistical areas (MSAs) spanning 2000-2013 was used to examine the relationship between audit market concentration and audit fees.
74
Auditor Size and Going Concern Reporting
TL;DR: In this article, the authors present empirical evidence on this issue is mixed and conclude that auditing theory predicts that larger auditors will be more likely to issue a going concern opinion to a distressed client.
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