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Mark DeFond

A. N. Mosich Chair in Accounting and Professor of Accounting
Building
HOH
Room / Office
816

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

Professor DeFond is the A. N. Mosich Chair of Accounting, Leventhal School of Accounting, University of Southern California. His research investigates issues in auditing, international financial reporting, and earnings management. He is a former Senior Editor of The Accounting Review and has served on the editorial boards of several leading academic journals, including the Journal of Accounting Research and the Journal of Accounting and Economics. He is a recipient of the AAA’s Notable Contribution to the Auditing Literature Award, and a four-time MBA Golden Apple teaching award winner. Professor DeFond has held visiting professorships in Hong Kong and Singapore, and is currently the Associate Dean of Faculty at the Leventhal School of Accounting. He received his PhD at the University of Washington and prior to that worked for several years as an auditor with Deloitte (formerly Touche Ross) and is a California CPA (inactive).

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Mark DeFond, Clive Lennox, Jieying Zhang () "Some Controversies in the Auditing Literature ,".
Mark DeFond, Mingyi Hung, Jinshuai Hu, Siqi Li () "The Usefulness of Fair Value Accounting in Executive Compensation ,".
Mark DeFond, Jere Francis, Nicholas Hallman () "Awareness of SEC Enforcement and Auditor Reporting Decisions ,"  Contemporary Accounting Research.
Mark DeFond, David Erkens, Jieying Zhang () "Comment on Response to ‘Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching ,"  Management Science  63, 3650–3653.
Mark DeFond, David Erkens, Jieying Zhang () "Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching ,"  Management Science  63, 3628-3649.
Mark DeFond, Clive Lennox () "Do PCAOB Inspections Improve the Quality of Internal Control Audits ,"  Journal of Accounting Research  55, 591-627.
Mark De Fond, Chee Yeow Lim Yoonseok Zang () "Client Conservatism and Auditor-Client Contracting ,"  The Accounting Review  91, 69-98.
Mark De Fond, Xinzi Gao, Oliver Li, Lijun Li () "Did China’s IFRS Adoption Attract More Foreign Investment? ,".
Mark De Fond, David Erkens, Jieying Zhang () "Does PSM Really Eliminate the Big N Audit Quality Effect? ,".
Mark De Fond, Mingyi Hung, Siqi Li, Yinghua Li () "Does Mandatory IFRS Adoption Affect Crash Risk? ,"  THE ACCOUNTING REVIEW  90, 265-300.
Mark De Fond, Chee Lim, Yoonseok Zang () "Client Conservatism and Auditor-Client Contracting ,"  THE ACCOUNTING REVIEW.
Mark De Fond, Jieying Zhang () "A Review of Archival Auditing Research ,"  JOURNAL OF ACCOUNTING AND ECONOMICS  58, 275-326.
Mark De Fond, Jieying Zhang () "The Timeliness of the Bond Market Reaction to Bad News Earnings Surprises ,"  CONTEMPORARY ACCOUNTING RESEARCH  31, 911-936.
Mark De Fond, Yaniv Konchitchki, Jeff McMullin, Daniel O'Leary () "Capital Markets Valuation and Accounting Performance of Most Admired Knowledge Enterprise (MAKE) Award Winners ,"  Decision Support Systems  56, 348-360.
Mark De Fond, Yaniv Konchitchki, Jeff McMullin, Daniel O'Leary () "Market Valuation of Knowledge Management ,"  Decision Support Systems.
Mark De Fond () "The Consequences of Protecting Audit Partners' Personal Assets from the Threat of Liability: A Discussion ,"  Journal of Accounting and Economics  54.
Mark De Fond, Xuesong Hu, Mingyi Hung, Siqi Li () "Has the Widespread Adoption of IFRS Harmed US Firms’ Ability to Attract Foreign Capital? ,"  Journal of International Accounting Research  11, 27-55.
Mark De Fond, Clive Lennox () "The effect of SOX on small auditor exits and audit quality ,"  Journal of Accounting and Economics  52, 21–40.
Mark De Fond, Xuesong Hu, Mingyi Hung, Siqi Li () "The Impact of IFRS Adoption on Mutual Fund Ownership: The Role of Comparability ,"  Journal of Accounting and Economics  51, 240-258.
Mark De Fond, Mingyi Hung, Emre Karaoglu, Jieying Zhang () "Was Sarbanes Oxley Good News for the Bond Market? ,"  Accounting Horizons  25, 465-485.
Mark De Fond () "Earnings quality research: Advances, challenges and future research ,"  Journal of Accounting and Economics  50, 402-409.
Mark De Fond () "How Should the Auditors be Audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews ,"  Journal of Accounting and Economics  49, 104-108.
Mark De Fond, Mingyi Hung, Robert Trezevant () "Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence ,"  Journal of Accounting and Economics  43, 37-67.
Mark De Fond, Mingyi Hung, V. Covrig () "Home Bias, Foreign Mutual Fund Holdings, and Voluntary Adoption of International Accounting Standards ,"  Journal of Accounting Research  45, 41-70.
Mark De Fond, Mingyi Hung () "Investor Protection and Analysts' Cash Flow Forecasts Around the World ,"  Review of Accounting Studies.
Mark De Fond, J. Francis () "Auditing Research after Sarbanes-Oxley ,"  Auditing: A Journal of Practice and Theory  25, 5-30.
Mark De Fond, R. Hann, X. Hu () "Does the Market Value Financial Expertise on the Audit Committees of Boards of Directors? ,"  Journal of Accounting Research  43, 154-194.
Mark De Fond () "Discussion of the Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the US Audit Market. ,"  Contemporary Accounting Research  21.
Mark De Fond, Mingyi Hung () "Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover ,"  Journal of Accounting Research  42, 269-312.
Mark De Fond, Mingyi Hung () "An Empirical Analysis of Analysts' Cash Flow Forecasts. ,"  Journal of Accounting and Economics  35, 75-100.
S. Chen, Mark De Fond, C. Park () "Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements ,"  Journal of Accounting and Economics  33, 229-251.
Mark De Fond () "Discussion of The Balance Sheet as an Earnings management Constraint. ,"  The Accounting Review  77, 29-33.
Mark De Fond, K. Raghunandan, K. Subramanyam () "Do Non-Audit Service Fees Impair Auditor Independence? ,"  Journal of Accounting Research  40, 1247-1274.
Mark De Fond, C. Park () "The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises ,"  The Accounting Review, 375-404.
T.J. Wong, Mark De Fond, Jere Francis () "Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong ,"  Auditing: A Journal of Practice and Theory  19, 49-66.
Mark De Fond () "Discussion of Differences in Conservatism Between Big Eight and Non-Big Eight Auditors ,"  Proceedings of the 15th Illinois Audit Symposium.
T.J. Wong, Mark De Fond, Shuhua Li () "The Impact of Improved Auditor Independance on Audit Market Concentration in China ,"  Journal of Accounting and Economics  28, 269-305.
Mark De Fond, C. Park () "The Effect of Competition on CEO Turnover ,"  Journal of Accounting and Economics  27, 35-56.
Mark De Fond, K. Subramanyam () "Auditor Changes and Discretionary Accruals ,"  Journal of Accounting an Economics  25, 35-68.
C. Becker, Mark De Fond, J. Jiambalvo, K. Subramanyam () "The Effects of Audit Quality on Earnings Management ,"  Auditing: A Journal of Practice and Theory  15, 1-24.
Mark De Fond, W. Blacconiere () "An Investigation of Audit Opinions and Subsequent Auditor Litigation of Publicly Traded Failed Savings and Loans. ,"  Journal of Accounting and Public Policy  16, 415-454.
Mark De Fond, M. Ettredge, D. Smith () "An Investigation of Auditor Resignations. ,"  Research in Accounting Regulation  11, 25-46.
Mark De Fond, C. Park () "Smoothing Income in Anticipation of Future Earnings. ,"  Journal of Accounting and Economics  23, 115-139.
Mark De Fond, J. Jiambalvo () "Debt Covenant Violation and Manipulation of Accruals. ,"  Journal of Accounting and Economics  17, 145-176.
Mark De Fond, J. Jiambalvo () "Factors Related to Auditor-client Disagreements Over Income-Increasing Accounting Methods ,"  Contemporary Accounting Research  9, 415-31.
Mark De Fond () "The Association Between Changes in Client Firm Agency Costs and Auditor Switching ,"  Auditing: A Journal of Practice and Theory  11, 16-31.
Mark De Fond, D. Smith () "Discussion of the Financial and Market Effects of the SEC Accounting and Auditing Enforcement Releases. ,"  Journal of Accounting Research  29.
Mark De Fond, J. Jiambalvo () "Incidence and Circumstances of Accounting Errors. ,"  The Accounting Review  66, 643-355.