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Business and Management

D-Index
48
Citations
34334
World Ranking
1068
National Ranking
464

Economics and Finance

D-Index
48
Citations
34328
World Ranking
1466
National Ranking
884

Overview

Mark L. DeFond is affiliated with the University of Southern California in the United States. Their research primarily focuses on the fields of Business, Management, and Accounting, with a significant emphasis on Accounting and Finance. They have contributed extensively to subfields including Strategy and Management, Safety Research, and General Health Professions.

The main topics covered in their work include:

  • Auditing, Earnings Management, Governance
  • Corporate Finance and Governance
  • Financial Markets and Investment Strategies
  • Credit Risk and Financial Regulations
  • Financial Distress and Bankruptcy Prediction
  • Experimental Behavioral Economics Studies
  • Financial Reporting and Valuation Research

Mark L. DeFond has authored research published in multiple venues. The most frequent publication outlets are:

  • SSRN Electronic Journal
  • Accounting and Business Research
  • Journal of International Accounting Research
  • European Accounting Review
  • Management Science

Recent papers authored by Mark L. DeFond include:

  • Auditing research using Chinese data: what's next?, 2020, Accounting and Business Research
  • The Effect of Analyst-Auditor Connections on Analysts' Performance, 2024, European Accounting Review
  • Do Managers Successfully Shop for Auditors Who Allow Them to Opportunistically Report Positive News? Evidence from Accounting Estimates, 2025, Management Science
  • Audit failures: why they occur and some suggestions for reducing them, 2025, Accounting and Business Research

Frequent co-authors in Mark L. DeFond's research include:

  • Jieying Zhang
  • Mingyi Hung
  • Yuping Zhao
  • Emily Jing Wang
  • Fan Zhang

Best Publications

  • The Effect of Audit Quality on Earnings Management

    Connie L. Becker;Mark L. Defond;James Jiambalvo;K.R. Subramanyam

  • Debt covenant violation and manipulation of accruals

    Mark L. DeFond;James Jiambalvo

  • Earnings management and the underperformance of seasoned equity offerings

    Siew Hong Teoh;Ivo Welch;T.J. Wong

  • A review of archival auditing research

    Mark DeFond;Jieying Zhang

  • Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions

    Mark L. DeFond;K. Raghunandan;K.R. Subramanyam

  • Auditor changes and discretionary accruals

    Mark L. DeFond;K.R. Subramanyam

  • Smoothing income in anticipation of future earnings

    Mark L. DeFond;Mark L. DeFond;Chul W. Park

  • Does the Market Value Financial Expertise on Audit Committees of Boards of Directors

    Mark L. Defond;Rebecca N. Hann;Xuesong Hu

  • Audit Research after Sarbanes‐Oxley

    Mark L. DeFond;Jere R. Francis

  • THE IMPACT OF IMPROVED AUDITOR INDEPENDENCE ON AUDIT MARKET CONCENTRATION IN CHINA

    Mark L DeFond;T.J Wong;Shuhua Li

  • The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability

    Mark L. DeFond;Xuesong Hu;Mingyi Hung;Siqi Li

  • The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises

    Mark L. DeFond;Chul W. Park

  • Investor protection and the information content of annual earnings announcements: International evidence

    Mark Defond;Ming Yi Hung;Ming Yi Hung;Robert Trezevant

  • Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong

    Mark L. DeFond;Jere R. Francis;T. J. Wong

  • Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards

    Vicentiu M. Covrig;Mark L. Defond;Mingyi Hung

  • The effect of competition on CEO turnover

    Mark L DeFond;Chul W Park

  • An empirical analysis of analysts’ cash flow forecasts

    Mark L. Defond;Ming Yi Hung

  • Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover

    Mark L. Defond;Ming Yi Hung

  • Factors Related to Auditor-Client Disagreements over Income-Increasing Accounting Methods*

    Mark L. DeFOND;James Jiambalvo

  • The effect of SOX on small auditor exits and audit quality

    Mark L. DeFond;Clive S. Lennox

  • Voluntary disclosure of balance sheet information in quarterly earnings announcements

    Shuping Chen;Mark L. DeFond;Chul W. Park

  • Does Mandatory IFRS Adoption Affect Crash Risk

    Mark L. Defond;Ming Yi Hung;Siqi Li;Yinghua Li

Frequent Co-Authors

Clive S. Lennox
Clive S. Lennox University of Southern California
Jere R. Francis
Jere R. Francis Maastricht University
Daniel E. O'Leary
Daniel E. O'Leary University of Southern California
T.J. Wong
T.J. Wong University of Southern California
Kannan Raghunandan
Kannan Raghunandan Florida International University
Eli Bartov
Eli Bartov New York University
Lisa Koonce
Lisa Koonce The University of Texas at Austin
Michael Ettredge
Michael Ettredge University of Kansas

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