Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue B Bratten, P Choudhary, K Schipper The Accounting Review 88 (4), 1179-1210, 2013 | 181 | 2013 |
Accelerated vesting of employee stock options in anticipation of FAS 123‐R P Choudhary, S Rajgopal, M Venkatachalam Journal of Accounting Research 47 (1), 105-146, 2009 | 180 | 2009 |
Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options P Choudhary Journal of Accounting and Economics 51 (1-2), 77-94, 2011 | 134 | 2011 |
Auditors’ quantitative materiality judgments: Properties and implications for financial reporting reliability P Choudhary, K Merkley, K Schipper Journal of Accounting Research 57 (5), 1303-1351, 2019 | 92 | 2019 |
Measuring income tax accrual quality P Choudhary, A Koester, T Shevlin Review of Accounting Studies 21, 89-139, 2016 | 90 | 2016 |
Immaterial error corrections and financial reporting reliability P Choudhary, K Merkley, K Schipper Contemporary Accounting Research 38 (4), 2423-2460, 2021 | 82* | 2021 |
Securities law expertise and corporate disclosure Z Bozanic, P Choudhary, KJ Merkley The Accounting Review 94 (4), 141-172, 2019 | 67 | 2019 |
The economics of audit production: What matters for audit quality? An empirical analysis of the role of midlevel managers within the audit firm D Aobdia, P Choudhary, N Newberger The Accounting Review, 1-29, 2023 | 48* | 2023 |
Tax non-audit services and client income tax estimation error P Choudhary, A Koester, R Pawlewicz Auditing: A Journal of Practice & Theory 41 (2), 113-139, 2022 | 42* | 2022 |
The costs of waiving audit adjustments P Choudhary, K Merkley, K Schipper Journal of Accounting Research 60 (5), 1813-1857, 2022 | 37* | 2022 |
Early annual reports P Choudhary, KJ Merkley, JD Schloetzer Available at SSRN 1436538, 2015 | 31* | 2015 |
Boards, auditors, attorneys and compliance with mandatory SEC disclosure rules P Choudhary, JD Schloetzer, JD Sturgess Managerial and Decision Economics 34 (7-8), 471-487, 2013 | 29 | 2013 |
Why do auditors fail to report material weaknesses in internal controls? Evidence from the PCAOB data D Aobdia, P Choudhary, G Sadka Evidence from the PCAOB Data (December 17, 2020), 2020 | 25* | 2020 |
The scope of audit committee oversight and financial reporting reliability: Are audit committees overloaded? M Ashraf, P Choudhary, J Jaggi | 12 | 2019 |
The impact of national office governance on audit quality J Chen, P Choudhary Available at SSRN 3702083, 2020 | 6 | 2020 |
Top-tier corporate attorneys and firms’ compliance with mandatory SEC disclosure rules P Choudhary, JD Schloetzer, J Sturgess Unpublished manuscript, School of Business, Georgetown University …, 2014 | 5 | 2014 |
Who is responsible for ensuring a high-quality audit that achieves accurate financial reporting? P Choudhary Maandblad voor Accountancy en Bedrijfseconomie 92 (7/8), 201-203, 2018 | 4 | 2018 |
The Implications of IT Environment on the Audit and Financial Reporting Quality P Choudhary, J Sigler, V Ramadas | 2 | 2022 |
Are Audit Committees Overloaded? Evidence from the Effect of Financial Risk Management Oversight on Financial Reporting Quality M Ashraf, P Choudhary, J Jaggi Management Science, 2024 | 1 | 2024 |
Does Verification of Internal Control Over Financial Reporting Affect Voluntary Disclosure? JH Chen, P Choudhary, A Khatri, SV Sunder Available at SSRN 4452673, 2023 | 1 | 2023 |