Accounting

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  Subject Areas on Research

  • A TRIBUTE TO PATON,WILLIAM,A. 
  • A clinical economics workstation for risk-adjusted health care cost management. 
  • A comparison of XBRL filings to corporate 10-Ks-evidence from the voluntary filing program 
  • A mobile trauma database with charge capture. 
  • A reexamination of the persistence of accruals and cash flows 
  • A returns-based representation of earnings quality 
  • ACCOUNTING FOR FUTURES CONTRACTS AND THE EFFECT ON EARNINGS VARIABILITY 
  • Accelerated vesting of employee stock options in anticipation of FAS 123-R 
  • Accounting discretion, corporate governance, and firm performance 
  • Accrual quality, skill, and the cross-section of mutual fund returns 
  • Agency costs and innovation some empirical evidence 
  • Aggregate accruals and market returns: The role of aggregate M&A activity 
  • Alternative Accounting Treatments for Pensions 
  • An Empirical Analysis of Audit Delay 
  • An Evaluation of External Reporting Practices 
  • An analysis of the maturity and strategic impact of investments in ERM 
  • Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S 
  • Analysts' Decisions as Products of a Multi-Task Environment 
  • Analyzing Speech to Detect Financial Misreporting 
  • Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion 
  • Are sin stocks paying the price for accounting sins? 
  • Audit delay and the timeliness of corporate reporting 
  • Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability 
  • Biases in Accounting and Nonaccounting Information: Substitutes or Complements? 
  • Billing and Insurance–Related Administrative Costs: A Cross-National Analysis 
  • Budgetary Disclosure and Other Suggestions for Improving Accounting Reports 
  • CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification 
  • CEO pay-for-complexity and the risk of managerial diversion from multinational diversification 
  • CEO reputation and earnings quality 
  • CEO tenure and the performance-turnover relation 
  • COVENANTS IN U.S. PUBLIC DEBT AGREEMENTS 
  • Causes and effects of discretionary asset write-offs 
  • Changes in accrual properties and operating environment: Implications for cash flow predictability 
  • Choice of Inventory Accounting Method: a Ricardian 
  • Classification situations: Life-chances in the neoliberal era 
  • Commentary on the IASB's exposure draft on business combinations 
  • Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues 
  • Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates 
  • Contributions of the "Research Opportunities in Auditing" Program: An empirical assessment 
  • Cooperation in the Budgeting Process 
  • Corporate Compliance with Debt Covenants 
  • Cost identification of abdominal aortic aneurysm imaging by using time and motion analyses. 
  • Costs of equity and earnings attributes 
  • Deviation-amplifying feedback and unintended consequences of management accounting systems 
  • Differential Pricing of Components of Bank Loan Fair Values 
  • Direct Evidence on the Informational Properties of Earnings in Loan Contracts 
  • Disclosure Outlets and Corporate Financial Communication: A Discussion of "Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A" 
  • Discussion of "Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly" and "Analysts' Cash Flow Forecasts and Accrual Mispricing" 
  • Discussion of Lawsuits Against Auditors 
  • Discussion of corporate disclosure practices, institutional investors, and stock return volatility 
  • Discussion of empirical research on accounting choice 
  • Discussion of self-selection and analyst coverage 
  • Discussion of which institutional investors trade based on private information about earnings and returns? 
  • Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’ 
  • Discussion of “Making sense of soft information: Interpretation bias and loan quality” 
  • Do pennies matter? Investor relations consequences of small negative earnings surprises 
  • Do the FASB's standards add shareholder value? 
  • Does differential taxation of short-term relative to long-term capital gains affect long-term investment? 
  • Does the stock market fully appreciate the implications of leading indicators for future earnings? Evidence from order backlog 
  • EVA (R) and value-based management: A practical guide to implementation 
  • Earnings Management to Avoid Debt Covenant Violations and Future Performance 
  • Earnings Management: Emerging Insights in Theory, Practice, and Research 
  • Earnings and dividend informativeness when cash flow rights are separated from voting rights 
  • Earnings announcements and competing information 
  • Earnings quality: Evidence from the field 
  • Earnings quality: Evidence from the field 
  • Earnings, cash flows, and ex post intrinsic value of equity 
  • Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality* 
  • Employee stock option fair-value estimates: Do managerial discretion and incentives explain accuracy? 
  • Endogenous accounting bias when decision making and control interact 
  • Equity analyst social interactions and geographic information transmission 
  • Estimation sample selection for discretionary accruals models 
  • Evaluation of the IASB's proposed accounting and disclosure requirements for share-based payment 
  • Evidence of Manager Intervention to Avoid Working Capital Deficits 
  • Evidence of management discrimination among analysts during earnings conference calls 
  • Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue 
  • Expanded disclosures and the increased usefulness of earnings announcements 
  • Financial Distress in Private Colleges 
  • Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature 
  • Financial accounting and reporting standards for private entities 
  • Financial accounting information, organizational complexity and corporate governance systems 
  • Financial benefits from JIT adoption: Effects of customer concentration and cost structure 
  • Financial reporting quality and idiosyncratic return volatility 
  • Firm value and market liquidity around the adoption of common accounting standards 
  • Firms’ response to macroeconomic estimation errors 
  • Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization 
  • Frequent financial reporting and managerial myopia 
  • Frictions in the CEO Labor Market: The Role of Talent Agents in CEO Compensation 
  • Have financial statements lost their relevance? 
  • IDENTIFYING AUDIT ADJUSTMENTS WITH ATTENTION-DIRECTING PROCEDURES 
  • Immaterial Error Corrections and Financial Reporting Reliability* 
  • Improving Experienced Auditors’ Detection of Deception in CEO Narratives 
  • Incentives for Tax Planning and Avoidance: Evidence from the field 
  • Independent and Affiliated Analysts: Disciplining and Herding 
  • Individual analysts’ stock recommendations, earnings forecasts, and the informativeness of conference call question and answer sessions 
  • Information conveyed in announcements of analyst coverage 
  • Information conveyed in hiring announcements of senior executives overseeing enterprise-wide risk management processes 
  • Information precision and long-run performance of initial public offerings 
  • Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings 
  • Instructional applications of personal computers and spreadsheet software in accounting: A taxonomy of objectives and methods 
  • Investor learning about analyst predictive ability 
  • Is warren Buffett's commentary on accounting, governance, and investing practices reflected in the investment decisions and subsequent influence of Berkshire Hathaway? 
  • Knowledge sharing among accounting academics in an electronic network of practice 
  • LEVELING THE PLAYING FIELD: HOW ASSURANCE MITIGATES THE NEGATIVE EFFECT OF UNFAMILIARITY AMONG NONPROFESSIONAL INVESTORS 
  • Leveraging Big Data to Study Information Dissemination of Material Firm Events 
  • Long-run corporate tax avoidance 
  • MD&A disclosure and the firm's ability to continue as a going concern 
  • Management communications with securities analysts 
  • Managerial actions, stock returns, and earnings: The case of business-to-business Internet firms 
  • Non-random sampling and association tests on realized returns and risk proxies 
  • On the optimal use of loose monitoring in agencies 
  • On the relation between conservatism in accounting standards and incentives for earnings management 
  • Predicting restatements in macroeconomic indicators using accounting information 
  • Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification 
  • Properties of optimal accounting rules in a signaling game 
  • Public Pressure and Corporate Tax Behavior 
  • Quality,Timing, and Luck: Looking Back at Ashton (1974) 
  • R² and idiosyncratic risk are not interchangeable 
  • Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks 
  • Real Effects of Accounting Rules: Evidence from Multinational Firms' Investment Location and Profit Repatriation Decisions 
  • Relational Contract with and Between Agents 
  • Reporting choices in the shadow of bank runs 
  • Research in accounting for income taxes 
  • Resource use and cost of initial coronary revascularization. Coronary angioplasty versus coronary bypass surgery. 
  • Response to FASB exposure draft: Accounting changes and error corrections 
  • Response to the FASB's exposure draft on fair value measurements 
  • Response to the FASB's exposure draft on share-based payment: An amendment of FASB statements No. 123 and No. 95 
  • Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan 
  • SEQUENTIAL BELIEF REVISION IN AUDITING 
  • Shareholder Litigation and Corporate Disclosures 
  • State sponsors of terrorism disclosure and SEC financial reporting oversight 
  • Strategic Subsidiary Disclosure 
  • THE ASSOCIATION BETWEEN AUDIT TECHNOLOGY AND AUDIT DELAY 
  • Tax Incidence and Tax Avoidance* 
  • Team incentives and bonus floors in relational contracts 
  • The Costs of Waiving Audit Adjustments 
  • The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86 
  • The Impact of Merger-Related Regulations Using Exact Distributions of Test Statistics 
  • The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms 
  • The Impact of People on Budgets 
  • The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934 
  • The Investment Tax Credit and the Annual Tax Charge 
  • The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns 
  • The Stock Market Response to Earnings Announcements Released During Trading versus Nontrading Periods 
  • The accrual anomaly: International evidence 
  • The credibility of financial reporting: A reputation-based approach 
  • The economic implications of corporate financial reporting 
  • The effect of US tax reform on the taxation of US firms' domestic and foreign earnings 
  • The effect of corporate governance on credit ratings: Evidence from China's bond market 
  • The effect of financial constraints on income shifting by U.S. multinationals 
  • The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements 
  • The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals 
  • The effects of audit quality disclosure on audit effort and investment efficiency 
  • The effects of bank mergers on corporate information disclosure 
  • The effects of executives on corporate tax avoidance 
  • The effects of public information with asymmetrically informed short-horizon investors 
  • The framework of financial accounting concepts and standards 
  • The governance role of institutional investors in management compensation: evidence from China 
  • The introduction of International Accounting Standards in Europe: Implications for international convergence 
  • The market pricing of accruals quality 
  • The relative informativeness of analysts' stock recommendations and earnings forecast revisions 
  • The relevance of non-financial performance measures for CEO compensation: Evidence from the airline industry 
  • The role of bank monitoring in borrowers[U+05F3] discretionary disclosure: Evidence from covenant violations 
  • The use of patient mix-adjusted control charts to compare in-hospital costs of care. 
  • The value relevance of network advantages: The case of e-commerce firms 
  • Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role 
  • Unpatented innovation and merger synergies 
  • Using Medical Informatics to Improve Clinical Trial Operations. 
  • Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern 
  • Using earnings conference calls to identify analysts with superior private information 
  • Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on U.S. multinational firms' Tax rates 
  • Using tax return data to simulate corporate marginal tax rates 
  • Utility deregulation and stranded investments 
  • Value-Creation Models for Value-Based Management: Review, Analysis, and Research Directions 
  • Value-glamour and accruals mispricing: One anomaly or two? 
  • Value-relevance of banks' derivatives disclosures 
  • Voluntary disclosure, earnings quality, and cost of capital 
  • When does tax avoidance result in tax uncertainty? 
  • Where do firms manage earnings? 
  • Why do accounting issues end up in the ‘too difficult’ box? 
  • Word-of-mouth communication, noise-driven volatility, and public disclosure 
  • Writing accounting research for publication and impact 
  • asset valuation income determination