Arianna S. Pinello

Florida Gulf Coast University — United States

Business, Management and Accounting · Social Sciences

8h-index455citations20works1.02yr avg
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Research Topics

Auditing, Earnings Management, Governance(18), Financial Reporting and Valuation Research(13), Financial Markets and Investment Strategies(11), Corporate Finance and Governance(4), Risk Management in Financial Firms(2)

Publications20 total

Feedback from stakeholders on proposed audit quality standards
International Journal of Accounting Business and Finance·2025· 1 citedOpen Access
The Relationship Between Critical Accounting Estimates And Critical Audit Matters
Accounting & taxation·2020· 7 cited
UNDER WHAT CIRCUMSTANCES ARE NEGATIVE EARNINGS SURPRISES PAIRED WITH NONNEGATIVE CASH FLOW SURPRISES
2019
The PCAOB Audit Quality Indicator Framework Project: Feedback From Stakeholders
Journal of Business & Economics Research (JBER)·2019· 7 citedOpen Access
Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?
Advances in Accounting·2015· 8 cited
Measuring the Economic Promise Imbedded in Stock Options.
2015
The implications of ineffective internal control and SOX 404 reporting for financial analysts
Journal of Accounting and Public Policy·2014· 56 cited
To beat or not to beat? The importance of analysts’ cash flow forecasts
Review of Quantitative Finance and Accounting·2013· 39 cited
The Implications of Ineffective Internal Control and SOX 404 Reporting for Financial Analysts
SSRN Electronic Journal·2013· 15 citedOpen Access
Further Evidence on the Separate and Joint Effects of Litigation and Brand Reputation Motives on Assurance Quality
SSRN Electronic Journal·2011Open Access
Firms’ Propensity to Report Cash Flow and Earnings Surprises of Divergent Signs
SSRN Electronic Journal·2011· 6 citedOpen Access
To Beat or Not to Beat? The Importance of Analysts’ Cash Flow Forecasts
SSRN Electronic Journal·2011· 21 citedOpen Access
Firms' Propensity to Meet or Miss Analysts' Forecasts of Cash Flows and Earnings
SSRN Electronic Journal·2008· 2 citedOpen Access
Investors' Differential Reaction to Positive versus Negative Earnings Surprises*
Contemporary Accounting Research·2008· 30 cited
The Predictability of Earnings After the Implementation of SOX 404
SSRN Electronic Journal·2008· 1 citedOpen Access
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
Journal of Accounting Research·2007· 187 cited
Investors' Differential Reaction to Positive Versus Negative Earnings Surprises
SSRN Electronic Journal·2007· 9 citedOpen Access
The Role of Cognition and Ethical Judgment in Earnings Management Behavior
SSRN Electronic Journal·2006Open Access
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
SSRN Electronic Journal·2005· 64 citedOpen Access
Individual investor reaction to the earnings expectations path and its components
2004· 2 cited

Frequent Co-authors

Lawrence D. Brown(6), Hollis Ashbaugh Skaife(3), Ara Volkan(3), Sarah B. Clinton(2), Kelly Huang(2), Ryan Casey(2), Steven E. Kaplan(2), Adrian Valencia(2), Lee Puschaver(1), Justin Franklin(1), Michael Levatino(1), Kimberlee Tiernan(1), Jules Patrick Abel Mama(1), Tyler Waller(1), Marcia Zubieta(1), Richard Dusenbury(1), Carlos E. Jiménez-Angueira(1)