World's Best Scientists 2026 revealed!

D-Index & Metrics

Business and Management

D-Index
37
Citations
7486
World Ranking
1944
National Ranking
13

Economics and Finance

D-Index
37
Citations
7472
World Ranking
2657
National Ranking
11

Overview

Steven F. Cahan is affiliated with the University of Auckland in New Zealand. Their research primarily centers on business, management, and accounting, with a focus on subfields including accounting, finance, strategy and management, artificial intelligence, and management information systems.

The scientist's work spans several key topics such as auditing, earnings management, governance, corporate finance and governance, financial markets and investment strategies, corporate social responsibility reporting, corporate taxation and avoidance, natural language processing techniques, and topic modeling.

Frequent publication venues for Steven F. Cahan include:

  • SSRN Electronic Journal
  • The British Accounting Review
  • Journal of Business Finance & Accounting
  • European Accounting Review
  • Journal of Accounting Auditing & Finance

Steven F. Cahan has collaborated repeatedly with several coauthors. Notable frequent coauthors are:

  • Li Chen
  • Chen Chen
  • Lina Z. Li
  • Ruili Wang
  • Jerry W. Chen

Significant recent papers include:

  • "Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters" (2020, European Accounting Review)
  • "Does Media Exposure Affect Financial Reporting Quality Through Auditors?" (2020, Journal of Accounting Auditing & Finance)
  • "Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*" (2022, Contemporary Accounting Research)
  • "The roles of XBRL and processed XBRL in 10-K readability" (2021, Journal of Business Finance & Accounting)
  • "Audit firm merger and the strategic response by large audit firms" (2020, The British Accounting Review)

Best Publications

  • The Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis

    Steven F. Cahan

  • The economic consequences associated with integrated report quality: Capital market and real effects

    Mary E. Barth;Steven F. Cahan;Li Chen;Elmar R. Venter

  • Are CSR Disclosures Value Relevant? Cross-Country Evidence

    Steven F. Cahan;Charl Johannes De Villiers;Debra C. Jeter;Vic Naiker

  • Corporate social responsibility and media coverage

    Steven F Cahan;Chen Chen;Lily Chen;Nhut H Nguyen

  • Value Relevance of Mandated Comprehensive Income Disclosures

    Steven F. Cahan;Stephen M. Courtenay;Paul L. Gronnewoller;David R. Upton

  • After Enron: Auditor Conservatism and Ex‐Andersen Clients

    Steven F. Cahan;Wei Zhang

  • The Effect of Audit Experience on Audit Fees and Audit Quality

    Steven F. Cahan;Jerry Sun

  • Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

    Erica Yip;Chris Van Staden;Steven Cahan

  • Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities

    Steven F Cahan;Jayne Godfrey;Jane Maree Hamilton;Debra Coleman Jeter

  • The Effect of Compensation Committee Quality on the Association between CEO Cash Compensation and Accounting Performance

    Jerry Sun;Steven Cahan

  • The impact of audit committee quality on financial reporting quality and audit fees

    Elizabeth A. Rainsbury;Michael Bradbury;Steven F. Cahan

  • Compensation committee governance quality, chief executive officer stock option grants, and future firm performance

    Jerry Sun;Steven F. Cahan;David Emanuel

  • The investment opportunity set and the voluntary use of outside directors: New Zealand evidence

    M. Hossain;S. F. Cahan;M. B. Adams

  • Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation

    Steven F. Cahan;Betty M. Chavis;Richard G. Elmendorf

  • Are All Industry Specialist Auditors the Same

    Steven F Cahan;Debra Coleman Jeter;Vic Naiker

  • The effect of globalization and legal environment on voluntary disclosure

    Kimberley A. Webb;Steven F. Cahan;Jerry Sun

  • Investor Protection, Income Smoothing, and Earnings Informativeness

    Steven F. Cahan;Guoping Liu;Jerry Sun

  • The effect of earnings quality and country-level institutions on the value relevance of earnings

    Steven F. Cahan;David Emanuel;Jerry Sun

  • The Value Relevance of Mandatory Non-GAAP Earnings

    Elmar R. Venter;David Emanuel;Steven F. Cahan

  • After Enron: Auditor Conservatism and Ex-Andersen Clients

    Steven F. Cahan;Wei Zhang

  • Are CSR Disclosures Value Relevant? Cross-Country Evidence

    Steven F. Cahan;Charl de Villiers;Debra C. Jeter

Frequent Co-Authors

Mary E. Barth
Mary E. Barth Stanford University
Charl de Villiers
Charl de Villiers University of Auckland
Kamran Ahmed
Kamran Ahmed La Trobe University

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