University of Central Florida, Orlando, Florida
- PhD – Business Administration (Accountancy)
University of Central Florida, Orlando, Florida
- Master of Science in Accounting
University of Central Florida, Orlando, Florida
- Bachelor of Science in Business Administration, Accounting and Finance (Summa Cum Laude)
Principles of Auditing (ACCO 360)
Research Interests:
My main research interests are in the area of auditing; more specifically, the market for audit services, informativeness of auditing data, regulation of the auditing profession, and decision making of individual auditors.
I am currently interested in group audits as well as using specialists in audits.
“Audit Committee Interlocking and Internal Controls over Financial Reporting: an Examination of Different Audit Committee Roles” (with Ahmad Hammami) – forthcoming at the International Journal of Corporate Governance
Impink, J., Lyubimov, A., & Prasad, A. (2020). Group audits and earnings informativeness. International Journal of Auditing, 24(2), 245-267. DOI: 10.1111/ijau.12191
Lyubimov, A., Davis, L., & Trompeter, G. (2020). The impact of the Sarbanes-Oxley Section 404(b) exemption on earnings informativeness. International Journal of Auditing, 24(1), 3-23. DOI: 10.1111/ijau.12174
Lyubimov, A. (2019). How do audit fees change? Effects of firm size and Section 404(b) compliance. Managerial Auditing Journal, 34(4), 393-437. DOI 10.1108/MAJ-07-2018-1938
Lyubimov, A., Arnold, V., & Sutton, S. (2013). An examination of the legal liability associated with outsourcing and offshoring audit procedures. Auditing: A Journal of Practice and Theory, 43(2), 97-118. DOI: 10.2308/ajpt-50354
External Funding Awarded
Project: “The Effects of Inspection Risk and Time Budget Pressure on Auditors’ Propensity to Use Specialists and Other Evidence Collection Decisions” – with Natalia Kochetova and Christian Pietsch
• Principal investigator: $37,670 from Social Sciences and Humanities Research Council:
• Principal investigator: $9,150 from the Canadian Academic Accounting Association: (funded under the title “Auditors’ Propensity to Consult with a Specialist under Inspection Risk and Time Budget Pressure”)
