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  1.  35
    Does Religion Matter to Equity Pricing?Sadok El Ghoul, Omrane Guedhami, Yang Ni, Jeffrey Pittman & Samir Saadi - 2012 - Journal of Business Ethics 111 (4):491-518.
    For a sample comprising 36,105 U.S. firm-year observations from 1985 to 2008, we find that firms located in more religious counties enjoy cheaper equity financing costs. This result is robust to a battery of sensitivity tests, including alternative assumptions and model specifications, additional controls for noise in analyst forecasts, and various approaches to addressing endogeneity. In another set of tests, we find that the equity pricing role that religion plays comes predominantly from Mainline Protestants. We also document that the effect (...)
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  2.  34
    Reputational Implications for Partners After a Major Audit Failure: Evidence from China.Xianjie He, Jeffrey Pittman & Oliver Rui - 2016 - Journal of Business Ethics 138 (4):703-722.
    We analyze whether audit partners suffered damage to their professional reputations with the demise of Zhongtianqin, formerly the largest audit firm in China, after an audit failure enabled a major client, Yinguangxia, to fraudulently exaggerate its earnings in a high-profile scandal resembling the Andersen–Enron events in the US. This involves evaluating whether the reputational damage sustained by partners implicated in the scandal spreads to other partners in the same audit firm. We isolate whether impaired reputation impedes partners who were not (...)
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  3.  9
    Individual Auditor Social Responsibility and Audit Quality: Evidence from China.Jeffrey Pittman, Baolei Qi, Yi Si, Zi-Tian Wang & Chongwu Xia - forthcoming - Journal of Business Ethics:1-26.
    Capitalizing on a unique setting in China where auditors disclose their prosocial activities, we examine the role that auditor social responsibility plays in shaping their performance. In one direction, behavior consistency theory implies that individual auditors exhibiting more social commitment in their off-the-job activities behave similarly during engagements, enhancing the quality of their audits. In the other direction, accounting firms’ internal structures along with external disciplinary forces mute the impact of heterogeneous auditor characteristics on their performance. In a staggered difference-in-differences (...)
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