Julia L. Higgs

1.4k total citations
46 papers, 970 citations indexed

About

Julia L. Higgs is a scholar working on Accounting, Management Information Systems and Strategy and Management. According to data from OpenAlex, Julia L. Higgs has authored 46 papers receiving a total of 970 indexed citations (citations by other indexed papers that have themselves been cited), including 40 papers in Accounting, 14 papers in Management Information Systems and 10 papers in Strategy and Management. Recurrent topics in Julia L. Higgs's work include Auditing, Earnings Management, Governance (38 papers), Corporate Finance and Governance (14 papers) and Accounting and Organizational Management (10 papers). Julia L. Higgs is often cited by papers focused on Auditing, Earnings Management, Governance (38 papers), Corporate Finance and Governance (14 papers) and Accounting and Organizational Management (10 papers). Julia L. Higgs collaborates with scholars based in United States, Germany and South Korea. Julia L. Higgs's co-authors include Terrance R. Skantz, Robert Pinsker, Denise Dickins, Thomas Smith, George R. Young, Brian Daugherty, Karen L. Hooks, Richard C. Hatfield, Elizabeth Dreike Almer and Jian Cao and has published in prestigious journals such as Journal of Business Ethics, Financial Analysts Journal and Auditing A Journal of Practice & Theory.

In The Last Decade

Julia L. Higgs

44 papers receiving 909 citations

Peers

Countries citing papers authored by Julia L. Higgs

Since Specialization

Citations

This map shows the geographic impact of Julia L. Higgs's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Julia L. Higgs with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Julia L. Higgs more than expected).

Fields of papers citing papers by Julia L. Higgs

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Julia L. Higgs. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Julia L. Higgs. The network helps show where Julia L. Higgs may publish in the future.

Co-authorship network of co-authors of Julia L. Higgs

This figure shows the co-authorship network connecting the top 25 collaborators of Julia L. Higgs. A scholar is included among the top collaborators of Julia L. Higgs based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Julia L. Higgs. Julia L. Higgs is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

#	Work	Indexed citations
1	Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments 2023 ·Current Issues in Auditing ·(unknown), Dana R. Hermanson, Julia L. Higgs, (unknown), (unknown), (unknown)	1
2	Microaggressions in the Accounting Academy: The Black Experience 2023 ·Journal of Business Ethics ·(unknown), Denise Dickins, Julia L. Higgs, Joseph D. Reid	4
3	Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit 2021 ·Current Issues in Auditing ·Tammie J. Schaefer, (unknown), Matthew Ege, (unknown), Dana R. Hermanson, Julia L. Higgs, J. Gregory Jenkins, (unknown)	2
4	The Influence of Political Regime on State-Level Disciplinary Actions of CPAs Sanctioned by the PCAOB 2021 ·Journal of Business Ethics ·(unknown), Denise Dickins, Julia L. Higgs	2
5	Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards 2020 ·Current Issues in Auditing ·(unknown), Dana R. Hermanson, Julia L. Higgs, J. Gregory Jenkins, Christine J. Nolder, Tammie J. Schaefer, (unknown)	1
6	Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms 2020 ·Journal of Business Ethics ·Elizabeth Dreike Almer, (unknown), Julia L. Higgs, (unknown)	17
7	Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS), Audit Evidence 2019 ·Current Issues in Auditing ·(unknown), Denise Dickins, Dana R. Hermanson, Julia L. Higgs, J. Gregory Jenkins, Christine J. Nolder, Tammie J. Schaefer, (unknown)	1
8	Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements 2019 ·Current Issues in Auditing ·(unknown), Sean A. Dennis, Denise Dickins, Julia L. Higgs, Tammie J. Schaefer	3
9	Do Auditors Price Breach Risk in Their Audit Fees 2018 ·SSRN Electronic Journal ·Thomas Smith, Julia L. Higgs, Robert Pinsker	1
10	Board and Management-Level Factors Affecting the Maturity of IT Risk Management Practices 2018 ·Journal of Information Systems ·Nishani Edirisinghe Vincent, Julia L. Higgs, Robert Pinsker	22
11	Late for a very important date: financial reporting and audit implications of late 10-K filings 2016 ·Review of Accounting Studies ·Jian Cao, Feng Chen, Julia L. Higgs	46
12	Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy 2014 ·Journal of International Accounting Auditing and Taxation ·(unknown), (unknown), (unknown), Julia L. Higgs, (unknown)	5
13	The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees 2014 ·Auditing A Journal of Practice & Theory ·(unknown), Terrance R. Skantz, Julia L. Higgs	51
14	Managerial Stock Ownership, Analyst Coverage, and Audit Fee 2012 ·Journal of Accounting Auditing & Finance ·Giorgio Gotti, Sam Han, Julia L. Higgs, Tony Kang	54
15	Late for a Very Important Date: Financial Reporting Implications of Late 10-K Filings and the Role of Auditor Reputation 2012 ·SSRN Electronic Journal ·Jian Cao, Feng Chen, Julia L. Higgs	1
16	Knowledge transfer among experts: lessons from audit partner rotation 2012 ·International Journal of Corporate Governance ·Brian Daugherty, Denise Dickins, Julia L. Higgs	2
17	Managerial Ownership, Corporate Monitoring and Audit Fee 2011 ·SSRN Electronic Journal ·Giorgio Gotti, Sam Han, Julia L. Higgs, Tony Kang	4
18	Mandatory Audit Partner Rotation: Partners’ Perceptions of Benefits and Costs, and Implications for Future Research 2010 ·SSRN Electronic Journal ·Brian Daugherty, Denise Dickins, Julia L. Higgs	0
19	Interpretation and Use of Auditor Fee Disclosures 2005 ·SSRN Electronic Journal ·Julia L. Higgs, Denise Dickins	3
20	A meta-analysis of materiality studies 2000 ·Advances in Accounting ·Eugene G. Chewning, Julia L. Higgs	10

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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