Accounting Professor’s Paper Accepted for Publication

October 3, 2017

BATON ROUGE – “The Mismatch between Expectations and Realities of AS4 Audits: A Post-Implementation Research Analysis” by Sanaz Aghazadeh, assistant professor in the LSU Department of Accounting, and Marietta Peytcheva, associate professor at Lehigh University, was accepted for publication in Auditing: A Journal of Practice & Theory.

Aghazadeh and Peytcheva sought to discover why regulator’s expectations about the use of AS4, a standard guiding voluntary audits, did not come to fruition. Their research included the use of the IBM Watson Tone Analyzer service to analyze the tone of comment letters written by constituents to the Public Company Accounting Oversight Board.  

Information about the paper is available at


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