Research Output 1983 2019

2019
1 Citation (Scopus)

A response to “are a few huge outcomes distorting financial misconduct research?”

Call, A. C., Sharp, N. Y. & Wilde, J. H., Mar 1 2019, In : Econ Journal Watch. 16, 1, p. 35-36 2 p.

Research output: Contribution to journalArticle

Enforcement
Robustness
Accounting research
Whistleblower

Auditor benchmarking of client disclosures

Drake, M. S., Lamoreaux, P., Quinn, P. J. & Thornock, J. R., Jan 1 2019, In : Review of Accounting Studies.

Research output: Contribution to journalArticle

Disclosure
Auditors
Benchmarking
Financial statements
Auditing

Capitalization of In-Process Research and Development under SFAS 141R and Information Asymmetry

Chung, H. S. H., Hillegeist, S. A., Park, Y. I. & Wynn, J. P., Jan 1 2019, (Accepted/In press) In : Contemporary Accounting Research.

Research output: Contribution to journalArticle

Capitalization
Information asymmetry
Financial accounting standards
Process research
Information environment

Cheating when in the hole: The case of New York city taxis

Rajgopal, S. & White, R., Jan 1 2019, (Accepted/In press) In : Accounting, Organizations and Society. 101070.

Research output: Contribution to journalArticle

fraud
self-concept
driver
rationalization
customer
1 Citation (Scopus)

Contracting with opportunistic partners: Theory and application to technology development and innovation

Casas Arce, P., Kittsteiner, T. & Asís Martínez-Jerez, F., Feb 1 2019, In : Management Science. 65, 2, p. 842-858 17 p.

Research output: Contribution to journalArticle

Opportunistic behavior
Technology innovation
Incentives
Technology development
Contracting

Corruption and corporate innovation

Ellis, J., Smith, J. & White, R., Jan 1 2019, (Accepted/In press) In : Journal of Financial and Quantitative Analysis.

Research output: Contribution to journalArticle

Corporate innovation
Corruption
Innovation
Causality
Ethnic diversity
Dividend taxes
Tax rate
Equity prices
Stock prices
Treaties

Gross profitability and mutual fund performance

Kenchington, D., Wan, C. & Yüksel, H. Z., Jul 1 2019, In : Journal of Banking and Finance. 104, p. 31-49 19 p.

Research output: Contribution to journalArticle

Mutual funds
Fund managers
Profitability
Mutual fund performance
Market anomalies
Fraud
Hand
Deterrence
Regulatory enforcement
Sanctions

Insider Trading: What Really Protects U.S. Investors?

White, R. M., Jan 1 2019, (Accepted/In press) In : Journal of Financial and Quantitative Analysis.

Research output: Contribution to journalArticle

Open Access
Investors
Insider trading
Insider
Investor protection
Earnings announcements

Investor demand for internal control audits of large U.S. Companies: Evidence from a regulatory exemption for M&A transactions

Carnes, R. R., Christensen, D. M. & Lamoreaux, P., Jan 1 2019, In : Accounting Review. 94, 1, p. 71-99 29 p.

Research output: Contribution to journalArticle

Investors
Internal control
Audit
Exemption
Large companies

Political Corruption and Firm Value in the U.S. Do Rents and Monitoring Matter?

Brown, N. C., Smith, J. D., White, R. & Zutter, C. J., Jan 1 2019, In : Journal of Business Ethics.

Research output: Contribution to journalArticle

rent
corruption
monitoring
firm
Values

The dark side of individual blockholder philanthropy

Shohfi, T. D. & White, R. M., Jan 1 2019, (Accepted/In press) In : Financial Management.

Research output: Contribution to journalArticle

Blockholders
Philanthropy
Monitoring
Public firm
Corporate Social Responsibility

The role of accountability in reducing the impact of affective reactions on capital budgeting decisions

Fehrenbacher, D. D., Kaplan, S. E. & Moulang, C., Jan 1 2019, (Accepted/In press) In : Management Accounting Research. 100650.

Research output: Contribution to journalArticle

Accountability
Managers
Affective reactions
Capital budgeting
Capital projects
2018
5 Citations (Scopus)
Data envelopment analysis
Industry
Mathematical models
Network development
Supply network
1 Citation (Scopus)

Audit committee accounting expertise, analyst following, and market liquidity

Farber, D. B., Huang, X. & Mauldin, E., Jan 1 2018, In : Journal of Accounting, Auditing and Finance. 33, 2, p. 174-199 26 p.

Research output: Contribution to journalArticle

Audit committee
Expertise
Analyst following
Market liquidity
Analysts' forecasts
1 Citation (Scopus)

Budgeting audit time: Effects of audit step frame and verifiability

Maksymov, E., Nelson, M. W. & Kinney, W. R., Mar 1 2018, In : Behavioral Research in Accounting. 30, 1, p. 59-73 15 p.

Research output: Contribution to journalArticle

Budgeting
Verifiability
Audit
Audit quality
Auditors
26 Citations (Scopus)

Can twitter help predict firm-level earnings and stock returns?

Bartov, E., Faurel, L. & Mohanram, P. S., May 1 2018, In : Accounting Review. 93, 3, p. 25-57 33 p.

Research output: Contribution to journalReview article

Stock returns
Twitter
Announcement returns
Information environment
Investors

Determinants of financial managers’ willingness to engage in unethical pro-organizational behavior

Mahlendorf, M. D., Matejka, M. & Weber, J., Jun 1 2018, In : Journal of Management Accounting Research. 30, 2, p. 81-104 24 p.

Research output: Contribution to journalArticle

Organizational behaviour
Willingness
Managers
Bonuses
Subjective evaluation
2 Citations (Scopus)
European Union
International Financial Reporting Standards
Incentives
Enforcement
Deviation

Disease Detection Analytics: A Simple Linear Convex Programming Algorithm for Breast Cancer and Diabetes Incidence Decisions

Mukhopadhyay, S., Samaddar, S., Solis, A. O. & Roy, A., Jan 1 2018, (Accepted/In press) In : Decision Sciences.

Research output: Contribution to journalArticle

Convex optimization
Medical problems
Linear programming
Classifiers
Statistical tests
2 Citations (Scopus)

Do Analysts' Cash Flow Forecasts Encourage Managers to Improve the Firm's Cash Flows? Evidence from Tax Planning

Ayers, B. C., Call, A. C. & Schwab, C. M., Jan 1 2018, (Accepted/In press) In : Contemporary Accounting Research.

Research output: Contribution to journalArticle

Analysts
Cash flow
Managers
Tax planning
Tax avoidance

Further evidence on the negativity bias in performance evaluation: When does the evaluator’s perspective matter?

Kaplan, S., Petersen, M. J. & Samuels, J. A., Mar 1 2018, In : Journal of Management Accounting Research. 30, 1, p. 169-184 16 p.

Research output: Contribution to journalArticle

Evaluator
Managers
Performance evaluation
Relative performance evaluation
Supervisors
1 Citation (Scopus)

How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions

Cianci, A. M., Clor-Proell, S. M. & Kaplan, S., Mar 27 2018, (Accepted/In press) In : Journal of Business Ethics. p. 1-16 16 p.

Research output: Contribution to journalArticle

reputation
investor
fraud
management
damages
1 Citation (Scopus)

Information technology in an audit context: Have the big 4 lost their advantage?

Lowe, D., Bierstaker, J. L., Janvrin, D. J. & Jenkins, J. G., Mar 1 2018, In : Journal of Information Systems. 32, 1, p. 87-107 21 p.

Research output: Contribution to journalArticle

Information technology
Auditors
Big 4
Audit
Lead
2 Citations (Scopus)

Managing the narrative: Investor relations officers and corporate disclosure

Brown, L. D., Call, A. C., Clement, M. B. & Sharp, N. Y., Jan 1 2018, (Accepted/In press) In : Journal of Accounting and Economics.

Research output: Contribution to journalArticle

Corporate disclosure
Investor relations
Analysts
Disclosure
Investors
1 Citation (Scopus)

PCAOB guidance and audits of fair values for Level 2 investments

Emett, S., Libby, R. & Nelson, M. W., Jan 1 2018, (Accepted/In press) In : Accounting, Organizations and Society.

Research output: Contribution to journalArticle

audit
auditing
assets
trend
management
1 Citation (Scopus)

Relative Performance Evaluation and the Ratchet Effect

Casas Arce, P., Holzhacker, M., Mahlendorf, M. D. & Matejka, M., Dec 1 2018, In : Contemporary Accounting Research. 35, 4, p. 1702-1731 30 p.

Research output: Contribution to journalArticle

Ratchet effect
Relative performance evaluation
Peers
Peer group
Analytical model
1 Citation (Scopus)

Relative Target Setting and Cooperation

Holzhacker, M., Kramer, S., Matejka, M. & Hoffmeister, N., Jan 1 2018, (Accepted/In press) In : Journal of Accounting Research.

Research output: Contribution to journalArticle

Peers
Target setting
Costs and benefits
Filter
Group performance
1 Citation (Scopus)

The effects of hedge fund interventions on strategic firm behavior

Khurana, I. K., Li, Y. & Wang, W., Sep 1 2018, In : Management Science. 64, 9, p. 4094-4117 24 p.

Research output: Contribution to journalArticle

Hedge funds
Firm behavior
Earnings management
Management strategy
News

The issuance and informativeness of management long- term earnings growth forecasts

Faurel, L., Haight, T. D. & Simon, A., Sep 1 2018, In : Accounting Horizons. 32, 3, p. 1-27 27 p.

Research output: Contribution to journalArticle

Informativeness
Earnings growth
Disclosure
Incremental
Guidance
2 Citations (Scopus)

The role of ICT as a double-edged sword in fostering societal transformations

Lee, G., Shao, B. & Vinzé, A., Jan 1 2018, In : Journal of the Association of Information Systems. 19, 3, p. 209-246 38 p.

Research output: Contribution to journalArticle

Communication
Economics
Circuit theory
2017
3 Citations (Scopus)

Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts

Huang, X., Pereira, R. & Wang, C., 2017, (Accepted/In press) In : Contemporary Accounting Research.

Research output: Contribution to journalArticle

Analyst coverage
Analysts' earnings forecasts
Analysts' forecasts
Exogenous shocks
Mergers
2 Citations (Scopus)

An Empirical Study of the Telecommunications Service Industries Using Productivity Decomposition

Shao, B., Lin, W. T. & Tsai, J. Y., Jun 21 2017, (Accepted/In press) In : IEEE Transactions on Engineering Management.

Research output: Contribution to journalArticle

Telecommunication services
Productivity
Decomposition
Industry
Data envelopment analysis
8 Citations (Scopus)

Auditors and client investment efficiency

Bae, G. S., Choi, S. U., Dhaliwal, D. S. & Lamoreaux, P., Mar 1 2017, In : Accounting Review. 92, 2, p. 19-40 22 p.

Research output: Contribution to journalArticle

Investment efficiency
Auditors
Information environment
Financial reporting quality
Industry competition
4 Citations (Scopus)

Balancing difficulty of performance targets: theory and evidence

Matejka, M. & Ray, K., Sep 2 2017, (Accepted/In press) In : Review of Accounting Studies. p. 1-32 32 p.

Research output: Contribution to journalArticle

Incentives
Bonus plans
Performance measures
Analytical model
Prediction
11 Citations (Scopus)

CEO Inside Debt Incentives and Corporate Tax Sheltering

Chi, S., Huang, X. & Sanchez, J. M., 2017, (Accepted/In press) In : Journal of Accounting Research.

Research output: Contribution to journalArticle

Debt
Incentives
Corporate tax
Chief executive officer
Pensions

Discussion of "The Psychology of Billing"

Falsetta, D. & Kaplan, S., 2017, (Accepted/In press) In : Contemporary Accounting Research.

Research output: Contribution to journalArticle

Psychology
Tax
Fees
Specific tax
1 Citation (Scopus)

Effectiveness of standards consortia: Social network perspectives

Choi, B., Santanam, R., Vinzé, A. & Dooley, K., Apr 20 2017, (Accepted/In press) In : Information Systems Frontiers. p. 1-12 12 p.

Research output: Contribution to journalArticle

Social Networks
Electronic Commerce
Industry
Standards
Social Network Analysis
5 Citations (Scopus)

Employee quality and financial reporting outcomes

Call, A. C., Campbell, J. L., Dhaliwal, D. S. & Moon, J. R., Aug 1 2017, In : Journal of Accounting and Economics. 64, 1, p. 123-149 27 p.

Research output: Contribution to journalArticle

Employees
Financial reporting
Headquarters
Workforce
Violations
1 Citation (Scopus)

Gambling Attitudes and Financial Misreporting

Christensen, D. M., Jones, K. L. & Kenchington, D., Jan 1 2017, (Accepted/In press) In : Contemporary Accounting Research.

Research output: Contribution to journalArticle

Gambling
Misreporting
Financial reporting
Financial performance
Benchmark
9 Citations (Scopus)

Malleable standards of care required by jurors when assessing auditor negligence

Maksymov, E. & Nelson, M. W., Jan 1 2017, In : Accounting Review. 92, 1, p. 165-181 17 p.

Research output: Contribution to journalArticle

Experiment
Negligence
Audit quality
Auditors
Audit

Market response to fin 48 adoption: A debt covenant theory

Alexander, R. M., Gross, A., Huston, G. R. & Richardson, V. J., Jan 1 2017, In : Advances in Taxation. 24, p. 1-36 36 p.

Research output: Contribution to journalArticle

Debt covenants
Market response
Tax
Violations
Equity

Preface

Iliadis, L., Roy, A. & Vellasco, M., 2017, In : Advances in Intelligent Systems and Computing. 529, p. v-ix

Research output: Contribution to journalEditorial

11 Citations (Scopus)

Relating supply network structure to productive efficiency: A multi-stage empirical investigation

Kao, T. W. D., Simpson, N. C., Shao, B. & Lin, W. T., Jun 1 2017, In : European Journal of Operational Research. 259, 2, p. 469-485 17 p.

Research output: Contribution to journalArticle

Social Network Analysis
Electric network analysis
Network Structure
Stepwise Regression
Multicollinearity
2 Citations (Scopus)

Reporting accounting changes and their multi-period effects

Emett, S. & Nelson, M. W., Feb 1 2017, In : Accounting, Organizations and Society. 57, p. 52-72 21 p.

Research output: Contribution to journalArticle

Disclosure
investor
Pensions
experiment
pension
3 Citations (Scopus)

Software piracy in the presence of open source alternatives

Machado, F. S., Sainam, P., Santanam, R. & Sinha, R., 2017, In : Journal of the Association of Information Systems. 18, 1, p. 1-21 21 p.

Research output: Contribution to journalArticle

Computer crime
Profitability
Costs

Stock trades of securities and exchange commission employees

Rajgopal, S. & White, R., Aug 1 2017, In : Journal of Law and Economics. 60, 3, p. 441-477 37 p.

Research output: Contribution to journalArticle

profitability
employee
transaction
firm
Employees
2 Citations (Scopus)

The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions

Farrar, J., Kaplan, S. & Thorne, L., Feb 9 2017, (Accepted/In press) In : Journal of Business Ethics. p. 1-14 14 p.

Research output: Contribution to journalArticle

taxes
fairness
tax policy
Interaction
Tax
4 Citations (Scopus)

The impact of forward-looking metrics on employee decision-making: The case of customer lifetime value

Casas Arce, P., Martínez-Jerez, F. A. & Narayanan, V. G., May 1 2017, In : Accounting Review. 92, 3, p. 31-56 26 p.

Research output: Contribution to journalArticle

Employees
Customer lifetime value
Decision making
Managers
Default risk