Lusch, Stephen

Group Research Activities

We are examining the effects of federal government spending on the public company audit market.

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"The effects audit firm government procurement experience on companies' choice financial statement auditor" (Working title)

In this paper, we aim to investigate whether companies consider audit firms' government procurement contract experience in selecting their financial statement auditor. In particular, we are interested in the following questions. (1) Are companies with high-levels of government contracts themselves more likely to select an auditor with significant government procurement experience? (2) Are companies seeking to increase their level of government contracts more likely to select an auditor with significant government procurement experience? (3) Are companies with high-levels of government contractors less likely to dismiss an auditor with significant government procurement experience?

Computational methods

The above project requires heavy computation due to the granularity of the government procurement data, which is at the transaction-level. We'll use these data in combination with data available through Compustat and Audit Analytics to address our research question.

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SAS, STATA

Collaborators

Stephen Lusch, Associate Professor, University of Kentucky
Anne Albrecht, Associate Professor, Texas Christian University
Patrick Hopkins, Assistant Professor, Texas Christian University
Karen Nelson, Professor, Texas Christian University