University of Southern California

Mark DeFond
A. N. Mosich Chair in Accounting and Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

PhD, University of Washington; BA, San Francisco State University


Mark DeFond studies financial accounting, auditing, and international accounting. He is widely published and one of the 25 most cited authors in accounting. Professor DeFond is a board member of several leading academic journals and a recipient of several research awards, including the Notable Contribution to Auditing Literature Award and the Mellon Award for Excellence in Mentoring Faculty. He has held visiting professorships at universities in Hong Kong and Singapore. He is also a CPA (inactive), a four time winner of the MBA Golden Apple teaching award, and was ranked among the ten most outstanding USC MBA faculty by BusinessWeek.


Do Auditors Value Client Conservatism? 2013
Does Mandatory IFRS Adoption Affect Crash Risk? 2013
A Review of Archival Auditing Research 2013
Did China’s IFRS Adoption Attract More Foreign Investment? 2013
Has the Widespread Adoption of IFRS Harmed US Firms’ Ability to Attract Foreign Capital? 2012
The Consequences of Protecting Audit Partners' Personal Assets from the Threat of Liability: A Discussion 2012
How Should the Auditors be Audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews 2010
Auditing Research after Sarbanes-Oxley 2005
Discussion of the Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the US Audit Market. 2004
Discussion of The Balance Sheet as an Earnings management Constraint. 2002
The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises 2001
Auditor Industry Specialization and the Market Segmentation: Evidence from Hong Kong 2000
Discussion of Differences in Conservatism Between Big Eight and Non-Big Eight Auditors 2000
The Impact of Improved Auditor Independence on Audit Market Concentration in China 2000
The Effect of Competition on CEO Turnover 1999
Auditor Changes and Discretionary Accruals 1998
An Investigation of Audit Opinions and Subsequent Auditor Litigation of Publicly Traded Failed Savings and Loans. 1997
An Investigation of Auditor Resignations. 1997
Smoothing Income in Anticipation of Future Earnings. 1997
Debt Covenant Violation and Manipulation of Accruals. 1994
Factors Related to Auditor-client Disagreements Over Income-Increasing Accounting Methods 1993
The Association Between Changes in Client Firm Agency Costs and Auditor Switching 1992
Discussion of the Financial and Market Effects of the SEC Accounting and Auditing Enforcement Releases. 1991
Incidence and Circumstances of Accounting Errors. 1991