Mark L. DeFond

University of Southern California — United States

Business, Management and Accounting · Social Sciences

46h-index24.5kcitations93works3.52yr avg
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Research Topics

Auditing, Earnings Management, Governance(83), Corporate Finance and Governance(55), Financial Markets and Investment Strategies(32), Financial Reporting and Valuation Research(24), Credit Risk and Financial Regulations(10)

Publications93 total

The Impact of Mandatory Sustainability Reporting on Institutional Investment: The Role of Reporting Location
The Accounting Review·2025· 2 citedOpen Access
Audit failures: why they occur and some suggestions for reducing them
Accounting and Business Research·2025· 1 cited
Do Managers Successfully Shop for Auditors Who Allow Them to Opportunistically Report Positive News? Evidence from Accounting Estimates
Management Science·2025· 2 cited
The Impact of Mandatory Sustainability Reporting on Institutional Investment: The Role of Reporting Location
SSRN Electronic Journal·2025Open Access
Auditing research using Chinese data: what's next?
2024
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?
Journal of Accounting and Economics·2024· 9 citedOpen Access
Competence vs. Independence: Auditors' connections with members of their clients’ business community
Journal of Accounting and Economics·2024· 18 cited
The Effect of Analyst-Auditor Connections on Analysts’ Performance
European Accounting Review·2024· 3 cited
Do Managers Successfully Shop for Auditors Who Allow them to Opportunistically Report Positive News? Evidence from Accounting Estimates
SSRN Electronic Journal·2024Open Access
Do High Client Workloads Impair Audit Quality for Public Clients? Evidence from Public and Private Client Workloads
SSRN Electronic Journal·2024Open Access
Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption
Journal of International Accounting Research·2023· 7 cited
The effect of fair value accounting on the performance evaluation role of earnings
Journal of Accounting and Economics·2020· 50 cited
Auditing research using Chinese data: what’s next?
Accounting and Business Research·2020· 28 cited
Why Accounting Matters: Evidence from Accounting's “Big Bang”
Journal of International Accounting Research·2019· 5 cited
The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings
SSRN Electronic Journal·2019· 10 citedOpen Access
IFRS adoption in China and foreign institutional investments
China Journal of Accounting Research·2018· 44 citedOpen Access
The Primacy of Fair Presentation: Evidence from PCAOB Standards, Federal Legislation, and the Courts
Accounting Horizons·2018· 41 cited
Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates
SSRN Electronic Journal·2018· 13 citedOpen Access
Annual Editor Report
The Accounting Review·2017· 2 citedOpen Access
Awareness of <scp>SEC</scp> Enforcement and Auditor Reporting Decisions
Contemporary Accounting Research·2017· 121 cited
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Frequent Co-authors

Mingyi Hung(11), K.R. Subramanyam(6), Jere R. Francis(6), Jieying Zhang(5), Xuesong Hu(5), Chul W. Park(5), Clive S. Lennox(5), James Jiambalvo(4), Siqi Li(3), T.J. Wong(3), Connie L. Becker(2), K. Raghunandan(2), Rebecca N. Hann(2), Shuhua Li(2), Shuping Chen(2), Chee Yeow Lim(2), Yoonseok Zang(2), Nicholas Hallman(2), Vicentiu Covrig(1), Yinghua Li(1)