All Stories

  1. Textual Financial Data Repository for Machine Learning, Artificial Intelligence, and Textual Analyses: Major Sections from 10-K, 10-Q, and Financial Statement Notes Extracted Using Shared Python Code

    Article • Journal of Information Systems, February 2026, American Accounting Association

    Rani Hoitash

  2. Leadership Change and Workforce Disruption: Evidence from CFOs, Accounting Functions, and Financial Reporting Outcomes

    Article • January 2026, Elsevier

    Rani Hoitash

  3. Human Capital Formation: Public Accounting Internships and Subsequent Career and Office-Level Performance

    Article • SSRN Electronic Journal, January 2026, Elsevier

    Rani Hoitash

  4. Measuring Cross-Border Comparability: An International Financial Statement Benchmarking Approach

    Article • SSRN Electronic Journal, January 2026, Elsevier

    Rani Hoitash

  5. Diversity and Career Trajectories: Evidence from LinkedIn Data on Race, Ethnicity, and Gender in Auditing

    Article • The Accounting Review, April 2025, American Accounting Association

    Rani Hoitash

  6. <p><span>When Auditors Join the PCAOB as Inspectors: Implications of the PCAOB Hiring Practices</span><span></span></p>

    Article • January 2025, Elsevier

    Rani Hoitash

  7. <span>The Accounting Talent Pipeline Decline and Audit Outcomes</span>

    Article • January 2024, Elsevier

    Rani Hoitash

  8. Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data

    Article • Auditing A Journal of Practice & Theory, June 2023, American Accounting Association

    Rani Hoitash

  9. <p><span>Diversity and Career Trajectories: Evidence from LinkedIn Data on Race, Ethnicity, and Gender in Auditing <b></b></span></p>

    Article • January 2023, Elsevier

    Rani Hoitash

  10. Auditor Health and Audit Outcomes Before COVID-19

    Article • January 2023, Elsevier

    Rani Hoitash

  11. Disaggregating Narrative Disclosures into Accounting Topics

    Article • January 2023, Elsevier

    Rani Hoitash

  12. Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data

    Article • January 2023, Elsevier

    Rani Hoitash

  13. A Measure of Firm Complexity: Data and Code

    Article • Journal of Information Systems, May 2022, American Accounting Association

    Rani Hoitash

  14. Auditor expertise in Mergers and Acquisitions

    Article • Auditing A Journal of Practice & Theory, February 2022, American Accounting Association

    Rani Hoitash

  15. Auditor Expertise in Mergers and Acquisitions

    Article • January 2022, Elsevier

    Rani Hoitash

  16. Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing

    Article • Auditing A Journal of Practice & Theory, July 2021, American Accounting Association

    Rani Hoitash

  17. eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research

    Article • Auditing A Journal of Practice & Theory, January 2021, American Accounting Association

    Rani Hoitash

  18. Quarterly Footnote Disclosures as a Leading Indicator of Audit Risk

    Article • January 2021, Elsevier

    Rani Hoitash

  19. Auditor Task-Specific Expertise: The Case of Fair Value Accounting

    Article • The Accounting Review, October 2019, American Accounting Association

    Rani Hoitash

  20. Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices

    Article • Accounting Horizons, May 2019, American Accounting Association

    Rani Hoitash

  21. Shareholder Elections of Audit Committee Members

    Article • Auditing A Journal of Practice & Theory, November 2018, American Accounting Association

    Rani Hoitash

  22. Public company audit partner identification and characteristics

    Article • Auditing A Journal of Practice & Theory, November 2018, American Accounting Association

    Jenna Burke, Rani Hoitash

  23. Measuring Accounting Reporting Complexity with XBRL

    Article • The Accounting Review, January 2018, American Accounting Association

    Rani Hoitash

  24. Auditor Task-Specific Expertise: The Case of Fair Value Accounting

    Article • January 2018, Elsevier

    Rani Hoitash

  25. Internal Audit Competency Changes in Response to Financial Reporting Quality Failures

    Article • January 2018, Elsevier

    Rani Hoitash

  26. Working with the Flu: The Association Between Auditor Health and Audit Outcomes

    Article • January 2018, Elsevier

    Rani Hoitash

  27. SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements

    Article • Auditing A Journal of Practice & Theory, November 2017, American Accounting Association

    Rani Hoitash

  28. Industry expertise on corporate boards

    Article • Review of Quantitative Finance and Accounting, May 2017, Springer Science + Business Media

    Rani Hoitash

  29. The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance

    Article • Journal of Business Ethics, February 2017, Springer Science + Business Media

    Rani Hoitash

  30. Can Sell-Side Analysts’ Experience, Expertise and Qualifications Help Mitigate the Adverse Effects of Accounting Reporting Complexity?

    Article • January 2017, Elsevier

    Rani Hoitash

  31. The Efficacy of Shareholder Voting in Staggered and Non-Staggered Boards: The Case of Audit Committee Elections

    Article • Auditing A Journal of Practice & Theory, May 2016, American Accounting Association

    Rani Hoitash

  32. Do accountants make better chief financial officers?

    Article • Journal of Accounting and Economics, April 2016, Elsevier

    Rani Hoitash

  33. Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices

    Article • January 2016, Elsevier

    Rani Hoitash

  34. Trust and Financial Reporting Quality

    Article • Journal of Accounting Research, November 2014, Wiley

    Rani Hoitash

  35. Chief Financial Officers as Inside Directors

    Article • Contemporary Accounting Research, April 2014, Wiley

    Rani Hoitash

  36. Sustaining the Financial Value of Global CSR: Reconciling Corporate and Stakeholder Interests in a Less Regulated Environment

    Article • Business and Society Review, March 2014, Wiley

    Rani Hoitash

  37. Measuring Accounting Reporting Complexity with XBRL

    Article • January 2014, Elsevier

    Rani Hoitash

  38. The Efficacy of Shareholder Voting in Staggered and Non-Staggered Boards: The Case of Audit Committee Elections

    Article • January 2014, Elsevier

    Rani Hoitash

  39. Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis

    Article • Contemporary Accounting Research, April 2013, Wiley

    Rani Hoitash

  40. Do Accountants Make Better Chief Financial Officers?

    Article • January 2013, Elsevier

    Rani Hoitash

  41. Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency

    Article • Auditing A Journal of Practice & Theory, February 2012, American Accounting Association

    Rani Hoitash

  42. Industry Expertise on Corporate Boards

    Article • January 2012, Elsevier

    Rani Hoitash

  43. Trust and Financial Reporting Quality

    Article • January 2012, Elsevier

    Rani Hoitash

  44. Internal Control Material Weaknesses and CFO Compensation*

    Article • Contemporary Accounting Research, December 2011, Wiley

    Rani Hoitash

  45. Retracted:The Relationship between Perceived Tone at the Top and Earnings Quality*

    Article • Contemporary Accounting Research, October 2011, Wiley

    Rani Hoitash

  46. The costs of intense board monitoring

    Article • Journal of Financial Economics, July 2011, Elsevier

    Rani Hoitash

  47. Chief Financial Officers as Inside Directors

    Article • January 2010, Elsevier

    Rani Hoitash

  48. Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis

    Article • January 2010, Elsevier

    Rani Hoitash

  49. Event study with imperfect competition and private information: earnings announcements revisited

    Article • Review of Quantitative Finance and Accounting, July 2009, Springer Science + Business Media

    Rani Hoitash

  50. Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes

    Article • The Accounting Review, May 2009, American Accounting Association

    Rani Hoitash

  51. The role of audit committees in managing relationships with external auditors after SOX

    Article • Managerial Auditing Journal, April 2009, Emerald

    Rani Hoitash

  52. Killing the Goose that Lays the Golden Egg? The Costs of Overburdened Independent Directors

    Article • January 2009, Elsevier

    Rani Hoitash

  53. Conflicting Objectives within the Board: Evidence from Overlapping Audit and Compensation Committee Members

    Article • Group Decision and Negotiation, September 2008, Springer Science + Business Media

    Rani Hoitash

  54. Internal Control Quality and Audit Pricing under the Sarbanes‐Oxley Act

    Article • Auditing A Journal of Practice & Theory, May 2008, American Accounting Association

    Rani Hoitash

  55. Audit pricing and internal control disclosures among non-accelerated filers

    Article • Research in Accounting Regulation, January 2008, Elsevier

    Rani Hoitash

  56. The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US

    Article • January 2008, Elsevier

    Rani Hoitash

  57. Auditor fees and audit quality

    Article • Managerial Auditing Journal, September 2007, Emerald

    Rani Hoitash

  58. Herding, momentum and investor over-reaction

    Article • Review of Quantitative Finance and Accounting, September 2007, Springer Science + Business Media

    Murugappa Krishnan, Rani Hoitash

  59. Internal Control Quality and Audit Pricing Under The Sarbanes-Oxley Act

    Article • January 2007, Elsevier

    Rani Hoitash

  60. Peer‐Based Approach for Analytical Procedures

    Article • Auditing A Journal of Practice & Theory, November 2006, American Accounting Association

    Rani Hoitash, Miklos Vasarhelyi Vasarhelyi

  61. Estimates of Parameters of a Kyle-Type Model around Earnings Announcements

    Article • SSRN Electronic Journal, January 2006, Elsevier

    Murugappa Krishnan, Rani Hoitash

  62. Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers

    Article • January 2006, Elsevier

    Rani Hoitash

  63. Auditor Fees, Abnormal Fees and Audit Quality Before and after the Sarbanes-Oxley Act

    Article • January 2005, Elsevier

    Rani Hoitash

  64. Earnings Quality and Price Quality

    Article • SSRN Electronic Journal, Elsevier

    Murugappa Krishnan, Rani Hoitash