Mai T Dao
- Professor, Accounting , College of Business and Innovation
Contact Info
Overview
overview
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Mai Dao is a Professor of Accounting at the University of Toledo. She earned a Ph.D. degree in Accounting from Florida International University, USA. She holds a Master of Science in Accounting from Maastricht University, the Netherlands. She got a Bachelor of Commerce degree in Accounting from Flinders University, Australia. She has publications in following journals: The Accounting Review, Accounting and Business Research, Advances in Accounting, Accounting Horizons, American Journal of Business Research, Asia-Pacific Journal of Accounting and Economics, European Accounting Review, European Journal of Finance, International Journal of Auditing, Journal of Business Finance and Accounting, Journal of Accounting Literature, Managerial Auditing Journal, Review of Accounting and Finance, and Review of Quantitative Finance and Accounting. Her research interests are in earnings quality, audit quality, auditor ratification, trade credit, audit fees, and corporate governance.
Publications
selected publications
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Article (Faculty180)
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2023Government contracts and audit fees. International Journal of Auditing.
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2022Auditors’ response to classification shifting: Evidence from US firms . Accounting Horizons.
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2022Corporate visits and financial reporting quality. Journal of Corporate Accounting and Finance.
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2022Financial restatements and the demand for trade credit. Journal of Accounting, Auditing and Finance.
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2021Pilot CEOs and Tax Avoidance: Evidence from Machine Learning Methods. Asia-Pacific Journal of Accounting and Economics.
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2021Pilot CEOs and trade credit. European Journal of Finance. 27:486-509.
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2020Annual report readability and trade credit . Review of Accounting and Finance.
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2020Government contracts and trade credit . Advances in Accounting.
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2020Political corruption and annual report readability . Accounting and Business Research.
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2020The effect of executive compensation on report lag: An empirical evidence. Review of Pacific Basin Financial Markets and Policies. 23:1-35.
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2019Corporate social responsibility and trade credit. Review of Quantitative Finance and Accounting.
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2019Impact of the disclosure of audit engagement partners on audit quality: Evidence from the United States. International Journal of Auditing .
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2019Political corruption and auditor behavior: Evidence from US firms. European Accounting Review . 28:513-540.
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2019The impact of local political corruption on earnings quality. Review of Quantitative Finance and Accounting. 53:551–574.
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2018The effect of real activity manipulation on going concern audit opinions for distressed companies. Review of Accounting and Finance . 17:514-539.
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2017Auditor selection and corporate social responsibility. Journal of Business Finance and Accounting. 44:1241-1275.
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2017Disclosing material weakness in internal controls: Does the gender of audit committee member matter. Asia-Pacific Journal of Accounting and Economics. 24:407-420.
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2017The impact of audit committee effectiveness on audit report lags. American Journal of Business Research . 9:35-61.
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2017The timeliness of financial reporting and fair values: Evidence from US Banks. Review of Pacific Basin Financial Markets and Policies. 20:1-30.
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2014Audit tenure, auditor specialization, and audit report lag. Managerial Auditing Journal . 29.
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2014Can management turnover restore financial statement credibility of restated firms? Further evidence. Journal of Business Finance and Accounting .
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2014Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions. Review of Quantitative Finance and Accounting .
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2013The effects of audit committee members’ age and additional directorships on the cost of equity capital in the U.S. European Accounting Review.
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2012Shareholder voting on auditor selection, audit fees, and audit quality. The Accounting Review.
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2009Determinants of intellectual capital disclosure: Evidence from Australia. Management Decision .
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2008Auditor tenure and shareholder ratification of the auditor. Accounting Horizons.
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Article (Web of Science)
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2024Shareholder activism and accounting reporting complexity. JOURNAL OF ACCOUNTING LITERATURE. 46:121-149.Full Text via DOI: 10.1108/jal-11-2022-0122
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2023Internal governance and internal control material weaknesses. CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW.Full Text via DOI: 10.1111/corg.12548
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2023Chief Financial Officer Turnover, Sarbanes–Oxley, and Market Reactions. REVIEW OF PACIFIC BASIN FINANCIAL MARKETS AND POLICIES. 26.Full Text via DOI: 10.1142/s0219091523500042
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2023Gender and Financial Activities for Middle-Aged and Older Adults. REVIEW OF PACIFIC BASIN FINANCIAL MARKETS AND POLICIES. 26.Full Text via DOI: 10.1142/s0219091523500194
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2022Government contracts and audit fees. INTERNATIONAL JOURNAL OF AUDITING.Full Text via DOI: 10.1111/ijau.12298
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2022Internal control effectiveness and trade credit. REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING.Full Text via DOI: 10.1007/s11156-022-01079-3
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2022Accounting firms' employee satisfaction and audit fees. ACCOUNTING AND BUSINESS RESEARCH.Full Text via DOI: 10.1080/00014788.2022.2049193
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2022Corporate site visits and financial report quality. JOURNAL OF CORPORATE ACCOUNTING AND FINANCE.Full Text via DOI: 10.1002/jcaf.22557
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2022Auditors' Responses to Classification Shifting: Evidence from U.S. Firms. Accounting Horizons. 36:25-48.Full Text via DOI: 10.2308/horizons-18-141
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2022Financial Restatements and the Demand for Trade Credit. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. 0148558X2210963.Full Text via DOI: 10.1177/0148558x221096369
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2021Does the Form 20-F reconciliation help ensure the financial reporting quality of cross-listed IFRS firms? A comparison with cross-listed non-IFRS firms. INTERNATIONAL JOURNAL OF AUDITING.Full Text via DOI: 10.1111/ijau.12228
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2021Pilot CEOs and tax avoidance: evidence from machine learning methods. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS.Full Text via DOI: 10.1080/16081625.2021.1908154
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2021Pilot CEOs and trade credit. EUROPEAN JOURNAL OF FINANCE. 27:486-509.Full Text via DOI: 10.1080/1351847x.2020.1816560
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2020Political corruption and annual report readability: evidence from the United States. ACCOUNTING AND BUSINESS RESEARCH.Full Text via DOI: 10.1080/00014788.2020.1815516
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2020Government contracts and trade credit. ADVANCES IN ACCOUNTING. 49.Full Text via DOI: 10.1016/j.adiac.2020.100473
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2020Corporate social responsibility and trade credit. REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING. 54:1389-1416.Full Text via DOI: 10.1007/s11156-019-00829-0
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2020Annual report readability and trade credit. REVIEW OF ACCOUNTING AND FINANCE. 19:363-385.Full Text via DOI: 10.1108/raf-10-2019-0221
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2020The Effect of Executive Compensation on Report Lags: An Empirical Evidence. REVIEW OF PACIFIC BASIN FINANCIAL MARKETS AND POLICIES. 23:2050011.Full Text via DOI: 10.1142/s0219091520500113
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2019The effect of local political corruption on earnings quality. REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING. 53:551-574.Full Text via DOI: 10.1007/s11156-018-0758-x
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2019Political Corruption and Auditor Behavior: Evidence from US Firms. EUROPEAN ACCOUNTING REVIEW. 28:513-540.Full Text via DOI: 10.1080/09638180.2018.1499547
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2019Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA. INTERNATIONAL JOURNAL OF AUDITING. 23:112-124.Full Text via DOI: 10.1111/ijau.12149
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2019U.S. Big 4 and Local Auditors in the China Initial Public Offering Market. REVIEW OF PACIFIC BASIN FINANCIAL MARKETS AND POLICIES. 22:1950024.Full Text via DOI: 10.1142/s0219091519500243
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2018The effect of real activities manipulation on going concern audit opinions for financially distressed companies. REVIEW OF ACCOUNTING AND FINANCE. 17:514-539.Full Text via DOI: 10.1108/raf-09-2016-0135
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2017Auditor selection and corporate social responsibility. JOURNAL OF BUSINESS FINANCE & ACCOUNTING. 44:1241-1275.Full Text via DOI: 10.1111/jbfa.12260
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2017Disclosing material weakness in internal controls: Does the gender of audit committee members matter?. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS. 24:407-420.Full Text via DOI: 10.1080/16081625.2015.1057190
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2017The Timeliness of Financial Reporting and Fair Values: Evidence from U.S. Banks. REVIEW OF PACIFIC BASIN FINANCIAL MARKETS AND POLICIES. 20:1750006.Full Text via DOI: 10.1142/s0219091517500060
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2016Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions. REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING. 46:141-177.Full Text via DOI: 10.1007/s11156-014-0465-1
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2014Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence. JOURNAL OF BUSINESS FINANCE & ACCOUNTING. 41:893-925.Full Text via DOI: 10.1111/jbfa.12081
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2014Audit tenure, auditor specialization and audit report lag. Managerial Auditing Journal. 29:490-512.Full Text via DOI: 10.1108/maj-07-2013-0906
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2013The Effects of Audit Committee Members' Age and Additional Directorships on the Cost of Equity Capital in the USA. EUROPEAN ACCOUNTING REVIEW. 22:607-643.Full Text via DOI: 10.1080/09638180.2012.739823
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2012Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality. ACCOUNTING REVIEW. 87:149-171.Full Text via DOI: 10.2308/accr-10159
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2009Determinants of intellectual capital disclosure: evidence from Australia. MANAGEMENT DECISION. 47:233-245.Full Text via DOI: 10.1108/00251740910938894
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2008Auditor Tenure and Shareholder Ratification of the Auditor. Accounting Horizons. 22:297-314.Full Text via DOI: 10.2308/acch.2008.22.3.297
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Contact
full name
- Mai T Dao