Scholars@Duke

• Background
• 

  Previous Appointments & Affiliations

  • L. Palmer Fox Distinguished Professor of Business Administration, Fuqua School of Business, Duke University 2000 - 2001
  • 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, Roman, Katherine Schipper, and Jennifer Francis. Financial Accounting: An Introduction to Concepts, Methods and Uses. Cengage Learning, 2012.

  • Academic Articles

    • Choudhary, P., K. Merkley, and K. Schipper. “The Costs of Waiving Audit Adjustments.” Journal of Accounting Research 60, no. 5 (December 1, 2022): 1813–57. https://doi.org/10.1111/1475-679X.12453.
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    • Schipper, K. “Why do accounting issues end up in the ‘too difficult’ box?” Accounting and Business Research 52, no. 5 (January 1, 2022): 482–506. https://doi.org/10.1080/00014788.2022.2079686.
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    • Schipper, K. “Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’.” Accounting and Business Research, January 1, 2022. https://doi.org/10.1080/00014788.2022.2082679.
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    • Choudhary, P., K. Merkley, and K. Schipper. “Immaterial Error Corrections and Financial Reporting Reliability*.” Contemporary Accounting Research 38, no. 4 (December 1, 2021): 2423–60. https://doi.org/10.1111/1911-3846.12713.
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    • Ecker, F., J. Francis, P. Olsson, and K. Schipper. “Non-random sampling and association tests on realized returns and risk proxies.” Review of Accounting Studies 26, no. 2 (June 1, 2021): 772–814. https://doi.org/10.1007/s11142-021-09581-0.
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    • Ertimur, Y., J. Francis, A. Gonzales, and K. Schipper. “Financial reporting for pollution reduction programs.” Management Science 66, no. 12 (December 1, 2020): 6015–41. https://doi.org/10.1287/mnsc.2019.3416.
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    • Choudhary, P., K. Merkley, and K. Schipper. “Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability.” Journal of Accounting Research 57, no. 5 (December 1, 2019): 1303–51. https://doi.org/10.1111/1475-679X.12286.
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    • Dyreng, S. D., W. J. Mayew, and K. Schipper. “Evidence of Manager Intervention to Avoid Working Capital Deficits.” Contemporary Accounting Research 34, no. 2 (June 1, 2017): 697–725. https://doi.org/10.1111/1911-3846.12291.
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    • Chen, Q., T. R. Lewis, K. Schipper, and Y. Zhang. “Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role.” Journal of Accounting Research 55, no. 1 (March 1, 2017): 153–96. https://doi.org/10.1111/1475-679X.12130.
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    • Chen, Q., and K. Schipper. “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): 314–60. https://doi.org/10.1561/1400000046.
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    • Ecker, F., and K. Schipper. “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 (December 1, 2014): 1171–90. https://doi.org/10.1111/1911-3846.12081.
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    • Hodder, L., P. Hopkins, and K. Schipper. “Fair value measurement in financial reporting.” Foundations and Trends in Accounting 8, no. 3–4 (January 1, 2014): 143–270. https://doi.org/10.1561/1400000030.
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    • Ecker, F., J. Francis, P. Olsson, and K. Schipper. “Estimation sample selection for discretionary accruals models.” Journal of Accounting and Economics 56, no. 2–3 (November 1, 2013): 190–211. https://doi.org/10.1016/j.jacceco.2013.07.001.
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    • Bratten, B., P. Choudhary, and K. Schipper. “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. https://doi.org/10.2308/accr-50421.
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    • Francis, Jennifer, and Katherine Schipper. “Earnings Management: Emerging Insights in Theory, Practice, and Research.” Accounting Review 86, no. 6 (November 1, 2011): 2193–96.
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    • Schipper, K. “The introduction of International Accounting Standards in Europe: Implications for international convergence.” European Accounting Review 14, no. 1 (January 1, 2005): 101–26. https://doi.org/10.1080/0963818042000338013.
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    • Schipper, K. “The framework of financial accounting concepts and standards.” Accounting Review 75, no. 3 (July 1, 2000): 344–45.
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    • Francis, J., D. R. Philbrick, and K. Schipper. “Earnings Surprises and Litigation Risk.” Journal of Financial Statement Analysis 3, no. 2 (1998): 1–21.
    • Francis, J., D. R. Philbrick, and K. Schipper. “Shareholder Litigation and Corporate Disclosures.” Journal of Accounting Research 32, no. 2 (1994): 137–64.
    • Schipper, Katherine, and Abbie Smith. “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. https://doi.org/10.1086/467227.
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    • Schipper, Katherine, Rex Thompson, and Roman L. Weil. “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. https://doi.org/10.1086/467130.
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    • Schipper, K., and R. Thompson. “The Impact of Merger-Related Regulations Using Exact Distributions of Test Statistics.” Journal of Accounting Research 23, no. 1 (1985): 408–15.
    • Schipper, K., and R. Thompson. “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 R. L. Weil. “Alternative Accounting Treatments for Pensions.” The Accounting Review 57, no. 4 (1982): 806–24.
    • Schipper, K. “Financial Distress in Private Colleges.” Journal of Accounting Research 15 (1977): 1–53.

  • Book Sections

    • Schipper, K., and L. Marais. “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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