Lev M. Timoshenko

University of Calgary — Canada

Business, Management and Accounting · Social Sciences

6h-index107citations15works0.02yr avg
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Research Topics

Auditing, Earnings Management, Governance(15), Financial Reporting and Valuation Research(6), Financial Reporting and XBRL(4), Accounting and Organizational Management(3), Accounting Theory and Financial Reporting(3)

Publications15 total

Novice Auditors and Audits of Fair Values: Knowledge and Skill Requirements<sup>*</sup>
Accounting Perspectives·2023Open Access
How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?
Behavioral Research in Accounting·2022· 7 cited
Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?
Journal of Business Finance &amp Accounting·2022· 7 citedOpen Access
How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?
SSRN Electronic Journal·2022· 3 citedOpen Access
How understandable are SOX 404 auditors reports?
International Journal of Accounting Information Systems·2020· 3 cited
Are Accounting Restatements Foreshadowed by Changes in Accounting Estimates?
SSRN Electronic Journal·2017Open Access
The Association between Changes in Accounting Estimates and Accounting Restatements
SSRN Electronic Journal·2017· 6 citedOpen Access
Can Elicitation Methods Increase the Precision of Fair Value Estimates
UWSpace (University of Waterloo)·2016Open Access
Determinants of the Readability of SOX 404 Reports
Journal of Emerging Technologies in Accounting·2016· 31 cited
How Readable are SOX 404 Reports? An Application of Textual Analysis
SSRN Electronic Journal·2016· 1 citedOpen Access
Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program
Journal of Information Systems·2014· 16 cited
On the Use of Checklists in Auditing: A Commentary
Current Issues in Auditing·2014· 28 cited
On the Use of Checklists in Auditing: A Commentary
SSRN Electronic Journal·2014Open Access
How Informative are SOX 404 Reports?
SSRN Electronic Journal·2014· 2 citedOpen Access
Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program
SSRN Electronic Journal·2014· 3 citedOpen Access

Frequent Co-authors

J. Efrim Boritz(11), B. Louise Hayes(4), Louise Hayes(3), Philip Beaulieu(3)