Nathan Berglund PhD

Publications

Journal Article

• The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?. Issues in Accounting Education. Volume 38, Issue 4, Pages 81-108. 2023
• Management’s Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping. Auditing: A Journal of Practice & Theory. Volume 41, Issue 1, Pages 49-74. 2022
• Internal Controls and Operational Performance of Nonprofit Organizations. Journal of Governmental & Nonprofit Accounting. Volume 10, Issue 1, Pages 134-156. 2021
• Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?. Contemporary Accounting Research. Volume 37, Issue 3, Pages 1914-1951. 2020
• Determinants of Timely Adoption of the 2013 COSO Integrated Framework. Journal of Information Systems. Volume 34, Issue 1, Pages 1-20. 2020
• Client and Audit Partner Ethnicity and Auditor-Client Alignment. Managerial Auditing Journal. Volume 34, Issue 7, Pages 835-862. 2019
• Managerial Ability and the Accuracy of the Going Concern Opinion. Accounting and the Public Interest. Volume 18, Issue 1, Pages 29-52. 2018
• Auditor Size and Going Concern Reporting. Auditing: A Journal of Practice & Theory. Volume 37, Issue 2, Pages 1-25. 2018

Presentations

Paper

• "Industry Specialization and Industry-Specific Bankruptcy Risk: Evidence from Going Concern Reporting." Auditing Section Midyear Conference, American Accounting Association, New Orleans, LA. 2024
• "Industry Specialization and Industry-Specific Bankruptcy Risk: Evidence from Going Concern Reporting." Hawaii Accounting Research Conference, University of Hawaii, Manoa, HI. 2024
• "Industry Specialization and Industry-Specific Bankruptcy Risk: Evidence from Going Concern Reporting." Adkerson School of Accountancy Faculty Research Workshop, Mississippi State University, Starkville, MS. 2023
• "Auditor Reporting and the Expected Self-Fulfilling Prophecy Effect of Going Concern Opinions." Auditing Section Midyear Conference, American Accounting Association, Austin, TX. 2023
• "Auditor Reporting and the Expected Self-Fulfilling Prophecy Effect." Oklahoma State University Ph.D. Alumni Research Sessions, Oklahoma State University, Virtual Session. 2021
• "Associations Between Material Weaknesses and Subsequent Restatements by Signature Lag and Financial Statement Category." Adkerson School of Accountancy Faculty Research Workshop, Mississippi State University, Starkville, MS. 2020
• "Is Audit Committee Independence Impaired post-SOX? Evidence from Going Concern Reporting." Adkerson School of Accountancy Faculty Research Workshop, Mississippi State University, Starkville, MS. 2019
• "Going Concern Opinions and Deferred Tax Positions." Adkerson School of Accountancy Faculty Research Workshop, Mississippi State University, Starkville, MS. 2018
• "Modeling Type I Going Concern Reporting Errors." Auditing Section Midyear Conference, American Accounting Association, Portland, OR. 2018
• "Internal Controls and Operational Performance of Nonprofit Organizations." Adkerson School of Accountancy Faculty Research Workshop, Mississippi State University, Starkville, MS. 2017
• "The Proxy Arbiters: The Determinants of and Market Reaction to SEC Rule 14a-8 Proposal Exclusion Decisions." Annual Conference, American Accounting Association, San Diego, CA. 2017
• "The Reputation Effect of Going Concern Reporting Errors." Auditing Section Midyear Conference, American Accounting Association, Orlando, FL. 2017
• "Going Concern Research." Adkerson School of Accountancy Executive Advisory Board Meeting, Mississippi State University, Starkville, MS. 2016
• "Determinants of delay in adopting the 2013 COSO integrated framework." American Accounting Association Annual Meeting, American Accounting Association, New York. 2016
• "Client and Audit Partner Ethnicity, Auditor Selection, and Audit Quality." Annual Conference, American Accounting Association, New York, NY. 2016
• "The Reputation Effect of Going Concern Reporting Errors." Adkerson School of Accountancy Paper Workshop, Mississippi State University, Starkville, MS. 2016
• "Determinants of delay in adopting the 2013 COSO integrated framework." Public Interest Section mid-year meeting, American Accounting Association, Winter Park, FL. 2016
• "Client and Audit Partner Ethnicity, Auditor Selection, and Audit Quality." Auditing Section Midyear Conference, American Accounting Association, Scottsdale, AZ. 2016
• "Managerial Ability and the Going Concern Opinion." Mississippi State University Workshop, Mississippi State University, Starkville, MS. 2015
• "Manager and Auditor Cultural Similarity and Auditor Reporting." University of Oklahoma Workshop, University of Oklahoma, Norman, OK. 2015
• "Managerial Ability and the Going Concern Opinion." Clemson University Workshop, Clemson University, Clemson, SC. 2015
• "Manager and Auditor Cultural Similarity and Auditor Reporting." Louisiana State University Workshop, Louisiana State University, Baton Rouge, LA. 2015
• "Securities Trading Damages and the Going Concern Modified Audit Report." Auditing Section Midyear Conference, American Accounting Association, Miami, FL. 2015
• "Managerial Ability and the Going Concern Opinion." University of Memphis Workshop, University of Memphis, Memphis, TN. 2014
• "Managerial Ability and Going Concern Opinions." AAA Annual Meeting, American Accounting Association, Atlanta, GA. 2014
• "Auditor Pricing of Social Capital: The Case of Firm Diversity." AAA Annual Meeting, American Accounting Association, Anaheim, CA. 2013

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