Mark L. DeFond

24.9k citations
88 papers · 18.8k · 12 hit papers · h-index 41

Impact in

  • Accounting top 0.01%
    • Auditing, Earnings Management, Governance
    • Corporate Finance and Governance
    • Corporate Taxation and Avoidance
    • Risk Management in Financial Firms
    • Financial Reporting and Valuation Research
    • Corporate Governance and Financial Management

Papers in

    • Auditing, Earnings Management, Governance 79
    • Corporate Finance and Governance 54
    • Risk Management in Financial Firms 5
    • Financial Distress and Bankruptcy Prediction 4
    • Financial Markets and Investment Strategies 32
    • Credit Risk and Financial Regulations 10

Mark L. DeFond

80 papers receiving 17.4k citations

Mark L. DeFond's Hit Papers

Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching 2016 · 307 citations
3070+10+21Years since publication50010001.5k2.0k2.5k

Peers

Mark L. DeFond
Comparison fields: 5 of 77
  • Accounting 17.9k
  • Strategy and Management 8.0k
  • Finance 4.6k
  • Management Information Systems 1.7k
  • Economics and Econometrics 1.7k
Replace Jere R. Francis with:
Jere R. Francis United States
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Andrew J. Leone United States
Mark H. Lang United States
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Jennifer Francis United States
Ilia D. Dichev United States
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Citations per field
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Citations per year

Countries citing papers authored by Mark L. DeFond

Since Specialization
Citations

This map shows the geographic impact of Mark L. DeFond'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 Mark L. DeFond with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Mark L. DeFond more than expected).

Fields of papers citing papers by Mark L. DeFond

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Mark L. DeFond. 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 Mark L. DeFond. The network helps show where Mark L. DeFond may publish in the future.

Co-authors

The 25 scholars most cited alongside Mark L. DeFond, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Mark L. DeFond Line = papers co-authored together Mark L. DeFond links everyone, so they are left out of the graph.

All Works

20 of 20 papers shown

Showing the 20 most-cited of 88 papers — load more, or switch the sort, to bring in the rest.

#Work
1
The Effect of Audit Quality on Earnings Management*
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19982613
2
Debt covenant violation and manipulation of accruals
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19942202
3
A review of archival auditing research
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20142130
4
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
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20021037
5
Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
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2005836
6
Smoothing income in anticipation of future earnings
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1997703
7
Auditor changes and discretionary accruals
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1998676
8
Audit Research after Sarbanes-Oxley
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2005535
9
The impact of improved auditor independence on audit market concentration in China
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1999533
10
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
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2011500
11 2001483
12 2006403
13 2000400
14 1999363
15
Does Mandatory IFRS Adoption Affect Crash Risk?
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2014362
16 2003334
17
Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching
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2016307
18 2004292
19 2002276
20 2011270

About Mark L. DeFond

Mark L. DeFond is a scholar working on Accounting, Finance, Strategy and Management, Economics and Econometrics and Management Information Systems, having authored 88 papers that have together received 18.8k indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (79 papers), Corporate Finance and Governance (54 papers), Financial Markets and Investment Strategies (32 papers), Financial Reporting and Valuation Research (24 papers), Credit Risk and Financial Regulations (10 papers), Risk Management in Financial Firms (5 papers), Financial Distress and Bankruptcy Prediction (4 papers) and Taxation and Compliance Studies (4 papers). The work is most often cited by research in Accounting (17.9k citations), Strategy and Management (8.0k citations), Finance (4.6k citations), Management Information Systems (1.7k citations) and Economics and Econometrics (1.7k citations). Mark L. DeFond has collaborated with scholars based in United States, Hong Kong and Belgium. Frequent co-authors include James Jiambalvo, K.R. Subramanyam, Jieying Zhang, Chul W. Park, Mingyi Hung, Jere R. Francis, Xuesong Hu, K. Raghunandan, Rebecca N. Hann and T.J. Wong. Their work appears in journals such as Journal of Accounting and Economics, The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research and Auditing A Journal of Practice & Theory.

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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