Jeffrey W. Schatzberg
Papers
2
Total Citations
65
H-Index
2
About
Jeffrey W. Schatzberg is a leading scholar in experimental auditing and financial market signaling. His research primarily investigates auditor independence, pricing strategies, and the role of auditor quality in initial public offerings (IPOs). Schatzberg’s most influential work, "Experimental evidence of differential auditor pricing and reporting strategies" (1998, 51 citations), provides foundational evidence for how auditors adjust pricing and reporting behavior in multi-period settings, testing competitive equilibrium predictions through innovative laboratory markets. This study is widely cited for its rigorous experimental design and its implications for audit regulation and market efficiency. In his later work, "Examining the Role of Auditor Quality and Retained Ownership in IPO Markets: Experimental Evidence" (2004, 14 citations), Schatzberg experimentally tests the Datar, Feltham, and Hughes model, demonstrating how entrepreneurs use retained ownership and auditor choice to signal firm value to investors. His contributions have advanced understanding of information asymmetry and signaling in capital markets, bridging experimental economics with auditing practice. Schatzberg’s work remains essential reading for researchers and students interested in audit market dynamics, experimental methods in accounting, and the behavioral foundations of financial reporting.
Research Focus
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Top Papers
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