Scholars@Duke

• Background
• 

  Duke Appointment History

  • Professor of Business Administration, Fuqua School of Business, Duke University 2000 - 2001
  • L. Palmer Fox Visiting Professor of Business Administration, Fuqua School of Business, Duke University 1999 - 2000
• Recognition
• 

  Awards & Honors

  • Outstanding Accounting Educator Award. American Accounting Association. 1999
• Publications & Artistic Works
• 

  Selected Publications

  • Books

    • Weil, R, Schipper, K, and Francis, J. Financial Accounting: An Introduction to Concepts, Methods and Uses. Cengage Learning, November 8, 2012.

  • Academic Articles

    • Dyreng, SD, Mayew, WJ, and Schipper, K. "Evidence of Manager Intervention to Avoid Working Capital Deficits." Contemporary Accounting Research 34, no. 2 (June 1, 2017): 697-725.  Full Text
    • Chen, Q, Lewis, TR, Schipper, K, and Zhang, Y. "Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role." Journal of Accounting Research 55, no. 1 (March 1, 2017): 153-196.  Full Text
    • Chen, Q, and Schipper, K. "Comments and observations regarding the relation between theory and empirical research in contemporary accounting research." Foundations and Trends in Accounting 10, no. 2-4 (January 1, 2016): 314-360. (Review)  Full Text
    • Ecker, F, and Schipper, K. "Discussion of "Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly" and "Analysts' Cash Flow Forecasts and Accrual Mispricing"." Contemporary Accounting Research 31, no. 4 (January 1, 2014): 1171-1190.  Full Text
    • Hodder, L, Hopkins, P, and Schipper, K. "Fair value measurement in financial reporting." Foundations and Trends in Accounting 8, no. 3-4 (January 1, 2014): 143-270.  Full Text
    • Ecker, F, Francis, J, Olsson, P, and Schipper, K. "Estimation sample selection for discretionary accruals models." Journal of Accounting and Economics 56, no. 2-3 (November 1, 2013): 190-211.  Full Text
    • Bratten, B, Choudhary, P, and Schipper, K. "Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue." Accounting Review 88, no. 4 (July 1, 2013): 1179-1210.  Full Text
    • Francis, J, and Schipper, K. "Earnings Management: Emerging Insights in Theory, Practice, and Research." ACCOUNTING REVIEW 86, no. 6 (November 2011): 2193-2196.  Link to Item
    • Schipper, K. "The introduction of International Accounting Standards in Europe: Implications for international convergence." European Accounting Review 14, no. 1 (January 1, 2005): 101-126.  Full Text
    • Schipper, K. "The framework of financial accounting concepts and standards." ACCOUNTING REVIEW 75, no. 3 (July 2000): 344-345.  Link to Item
    • Francis, J, Philbrick, DR, and Schipper, K. "Earnings Surprises and Litigation Risk." Journal of Financial Statement Analysis 3, no. 2 (1998): 1-21.
    • Francis, J, Philbrick, DR, and Schipper, K. "Shareholder Litigation and Corporate Disclosures." Journal of Accounting Research 32, no. 2 (1994): 137-164.
    • Schipper, K, and Smith, A. "Effects of Management Buyouts on Corporate Interest and Depreciation Tax Deductions." The Journal of Law and Economics 34, no. 2, Part 1 (October 1991): 295-341.  Full Text
    • Schipper, K, Thompson, R, and Weil, RL. "Disentangling Interrelated Effects of Regulatory Changes on Shareholder Wealth: The Case of Motor Carrier Deregulation." The Journal of Law and Economics 30, no. 1 (April 1987): 67-100.  Full Text
    • Schipper, K, and Thompson, R. "The Impact of Merger-Related Regulations Using Exact Distributions of Test Statistics." Journal of Accounting Research 23, no. 1 (1985): 408-415.
    • Schipper, K, and Thompson, R. "The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms." Journal of Accounting Research 21, no. 1 (1983): 184-221.
    • Schipper, K, and Weil, RL. "Alternative Accounting Treatments for Pensions." The Accounting Review 57, no. 4 (1982): 806-824.
    • Schipper, K. "Financial Distress in Private Colleges." Journal of Accounting Research 15 (1977): 1-53.

  • Book Sections

    • Schipper, K, and Marais, L. "Applications of Event Study Methods in Litigation Support." In Litigation Services Handbook: The Role of the Accountant as Expert Witness, edited by R Weil, M Wagner, and P Frank. John Wiley and Sons, 1995.
    • Schipper, K. "Pensions." In The Handbook of Modern Accounting, edited by S Davidson and R Weil. New York: McGraw-Hill Book Company, 1982.

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