Johnston, J. A., Reichelt, K. J., and Sapkota, P (2024). "Measuring Financial Statement
Disaggregation Using XBRL." Journal of Information Systems, 38(1), 119-147.
Massel, N., Park, J.P., and Reichelt, K. J. (2024). "Do Revenues Matter More Than
Earnings for Initial Public Offerings?" Journal of Accounting, Auditing, and Finance, 39(1): 57-93.
Donley, L., Legoria, J., Reichelt, K. J., Walton, S. (2023) "Chinese Auditor Inspection
Access Challenges: The Market’s Response to Integrated US Regulatory and Legislative
Action." Journal of Accounting and Public Policy, 42(6) 107110.
Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2023). "The Impact of PCAOB
Auditing Standard No. 5, PCAOB Inspection Regime, and the Great Recession on Audit
Fees & Audit Quality." Journal of Accounting, Auditing, and Finance, 38(2) 413-436.
Legoria, J., Reichelt, K., and Soileau, J. S. (2023). "Voluntary disclosure of country-level
information and FCPA violations." Journal of Accounting, Auditing, and Finance, 38(2) 360-385.
Liu CZ, Hu XS, Reichelt K.J. (2022). "Does the Order of Claims to Assets on the Balance
Sheet Reflect Equity Risk?" China Accounting and Finance Review, 24(3):290-322.
Jiang, W., Legoria, J., Reichelt, K. J, and Walton, S. (2022). "Firm Use of Cybersecurity
Risk Disclosures." Journal of Information Systems 36 (1): 151–180.
Azzali, S., Mazza, T., Reichelt, K. J, and Wang, D. (2021). "Does Mandatory IFRS Adoption
Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence
from Italy." Auditing: A Journal of Practice & Theory 40(4):1-25.
Chang, H., Chen, H., Chen, J., and Reichelt, K. (2019). "Do Supply Chain Auditors
Compromise? Evidence From the Association of Supplier Aggressive Revenue Management
and Major Customer Dependence." Journal of Accounting, Auditing, and Finance, 34(4), 639-666.
Legoria, J., Reichelt, K., and Soileau, J. (2018). "Auditors and Disclosure Quality:
The Case of Major Customer Disclosures." Auditing: A Journal of Practice & Theory, 37(4), 163-189.
Sun, P., Crumbley, D., and Reichelt, K. (2018). "CEO Compensation and Tax Loss Carrybacks."
Journal of Forensic and Investigative Accounting, 10(1), 135-152.
Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2018). "No News is Bad
News: Do PCAOB Inspections Have an Effect on Annually Inspected Firms' Audit Fees
and Audit Quality?" Journal of Accounting Literature, 41, 106-126.
Brooks, L. Zheng, Cheng, C. Agnes, Johnston, J., and Reichelt, K. (2017). "Estimates
of Optimal Audit Firm Tenure across Different Legal Regimes." Journal of Accounting, Auditing, and Finance, 32(1), 3-39.
Chang, H., Cheng, C. Agnes, and Reichelt, K. (2010). "Market Reaction to Auditor Switching
from Big 4 to Third-Tier Small Accounting Firms." Auditing: A Journal of Practice & Theory, 29(2), 83-114.
Reichelt, K. and Wang, D. (2010). "National and Office-Specific Measures of Auditor
Industry Expertise and Effects on Audit Quality." Journal of Accounting Research, 48(3), 647-686.
Francis, J. R, Reichelt, K., and Wang, D. (2005). "The Pricing of National and City-Specific
Reputations for Industry Expertise in the U.S. Audit Market." The Accounting Review, 80(1), 113-136.