Mark DeFond

36 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0001-5822-5286

University of Southern California

Publications

• The Impact of Mandatory Sustainability Reporting on Institutional Investment: The Role of Reporting Location — The Accounting Review 2026
• Do Managers Successfully Shop for Auditors Who Allow Them to Opportunistically Report Positive News? Evidence from Accounting Estimates — Management Science 2025
• Do signatory auditors with tax expertise facilitate or curb tax aggressiveness? — Journal of Accounting and Economics 2025
• Competence vs. Independence: Auditors' connections with members of their clients’ business community☆ — Journal of Accounting and Economics 2024
• The effect of fair value accounting on the performance evaluation role of earnings — Journal of Accounting and Economics 2020
• Awareness of SEC Enforcement and Auditor Reporting Decisions† — Contemporary Accounting Research 2018
• Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching — Management Science 2017
• Annual Editor Report — The Accounting Review 2017
• Do PCAOB Inspections Improve the Quality of Internal Control Audits? — Journal of Accounting Research 2017
• Client Conservatism and Auditor-Client Contracting — The Accounting Review 2016 (name-matched, not ORCID-linked)
• Annual Report and Editorial Commentary for The Accounting Review — The Accounting Review 2016 (name-matched, not ORCID-linked)
• Does Mandatory IFRS Adoption Affect Crash Risk? — The Accounting Review 2015 (name-matched, not ORCID-linked)
• Annual Report and Editorial Commentary for The Accounting Review — The Accounting Review 2015 (name-matched, not ORCID-linked)
• The Timeliness of the Bond Market Reaction to Bad Earnings News† — Contemporary Accounting Research 2014
• A review of archival auditing research☆ — Journal of Accounting and Economics 2014
• The consequences of protecting audit partners' personal assets from the threat of liability: A discussion☆ — Journal of Accounting and Economics 2012
• The effect of SOX on small auditor exits and audit quality☆ — Journal of Accounting and Economics 2011
• The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability☆ — Journal of Accounting and Economics 2011
• Earnings quality research: Advances, challenges and future research☆ — Journal of Accounting and Economics 2010
• Investor protection and analysts’ cash flow forecasts around the world — Review of Accounting Studies 2007
• Investor protection and the information content of annual earnings announcements: International evidence☆ — Journal of Accounting and Economics 2007
• Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards — Journal of Accounting Research 2007
• Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? — Journal of Accounting Research 2005
• Discussion of “The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market”* — Contemporary Accounting Research 2004
• Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover — Journal of Accounting Research 2004
• An empirical analysis of analysts’ cash flow forecasts☆ — Journal of Accounting and Economics 2003
• Voluntary disclosure of balance sheet information in quarterly earnings announcements☆ — Journal of Accounting and Economics 2002
• Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions — Journal of Accounting Research 2002
• Discussion of the Balance Sheet as an Earnings Management Constraint — The Accounting Review 2002 (name-matched, not ORCID-linked)
• The effect of competition on CEO turnover1 — Journal of Accounting and Economics 1999
• The impact of improved auditor independence on audit market concentration in China☆ — Journal of Accounting and Economics 1999
• Auditor changes and discretionary accruals — Journal of Accounting and Economics 1998
• The Effect of Audit Quality on Earnings Management* — Contemporary Accounting Research 1998
• Smoothing income in anticipation of future earnings — Journal of Accounting and Economics 1997
• Debt covenant violation and manipulation of accruals☆ — Journal of Accounting and Economics 1994
• Factors Related to Auditor-Client Disagreements over Income-Increasing Accounting Methods* — Contemporary Accounting Research 1992