Research Output 1966 2019

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2019

Country-level institutions and management earnings forecasts

Li, W., Ng, J., Tsang, A. & Urcan, O., Feb 12 2019, In : Journal of International Business Studies. 50, 1, p. 48-82 35 p.

Research output: Contribution to journalArticle

Quality management
Economics
Industry
Financial markets
Management earnings forecasts

Do Corporate Site Visits Impact Stock Prices?

Cheng, Q., Du, F., Wang, B. Y. & Wang, X., Mar 1 2019, In : Contemporary Accounting Research. 36, 1, p. 359-388 30 p.

Research output: Contribution to journalArticle

Stock prices
Market reaction
Investors
Fundholding
Price impact

Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?

Czerney, K., Schmidt, J. J. & Thompson, A. M., Mar 1 2019, In : Contemporary Accounting Research. 36, 1, p. 198-229 32 p.

Research output: Contribution to journalArticle

Investors
Audit reports
Language
Auditors
Financial reporting quality

How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?

Kadous, K. & Zhou, Y., Mar 1 2019, In : Contemporary Accounting Research. 36, 1, p. 108-131 24 p.

Research output: Contribution to journalArticle

Intrinsic motivation
Auditors
Audit
Auditor judgment
Professional skepticism

Incentivizing the creative process: From initial quantity to eventual creativity

Kachelmeier, S. J., Wang, W. & Williamson, M., Mar 1 2019, In : Accounting Review. 94, 2, p. 249-266 18 p.

Research output: Contribution to journalArticle

Creativity
Incentives
Experiment
Incubation
Preparation
Intermediaries
Advisors
Shareholders
Voting
Agenda

Macroeconomic effects of corporate tax policy

Shevlin, T., Shivakumar, L. & Urcan, O., Jan 1 2019, In : Journal of Accounting and Economics.

Research output: Contribution to journalArticle

Macroeconomic impacts
Corporate tax
Tax policy
Tax rate
Tax planning
Relative performance
Information provision
Managers
Discretion
Experiment

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

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

Research output: Contribution to journalArticle

rent
corruption
monitoring
firm
Values

Relative performance evaluation and the timing of earnings release

Gong, G., Li, Y. & Yin, H., Apr 1 2019, In : Journal of Accounting and Economics. 67, 2-3, p. 358-386 29 p.

Research output: Contribution to journalArticle

Relative performance evaluation
Managers
Peers
Empirical evidence
Relative performance
Disclosure
Financial statements
Mergers and acquisitions
Managers
Monitoring
2018

A field study on small accounting firm membership in associations and networks: Implications for audit quality

Bills, K. L., Hayne, C. & Stein, S. E., Sep 1 2018, In : Accounting Review. 93, 5, p. 73-96 24 p.

Research output: Contribution to journalArticle

Accounting firms
Audit quality
Field study
Small firms
Competency

ASC 606: Challenges in understanding and applying revenue recognition

Hepp, J., Mar 1 2018, In : Journal of Accounting Education. 42, p. 49-51 3 p.

Research output: Contribution to journalArticle

revenue
transaction
customer
industry
Codification

A simple and fast method for computing the Poisson binomial distribution function

Biscarri, W., Zhao, S. D. & Brunner, R. J., Jun 1 2018, In : Computational Statistics and Data Analysis. 122, p. 92-100 9 p.

Research output: Contribution to journalArticle

Binomial distribution
Poisson distribution
Distribution functions
Distribution Function
Convolution

Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not-For-Profit Sector

Fitzgerald, B. C., Omer, T. C. & Thompson, A. M., Mar 1 2018, In : Contemporary Accounting Research. 35, 1, p. 334-364 31 p.

Research output: Contribution to journalArticle

Tenure
Internal control
Audit
Severity
Audit quality

Do career concerns affect the delay of bad news disclosure?

Baginski, S. P., Campbell, J. L., Hinson, L. A. & Koo, S. H., Mar 1 2018, In : Accounting Review. 93, 2, p. 61-95 35 p.

Research output: Contribution to journalArticle

News
Career concerns
Disclosure
Managers
Payment

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Chen, C-W., Collins, D. W., Kravet, T. D. & Mergenthaler, R. D., Mar 1 2018, In : Contemporary Accounting Research. 35, 1, p. 164-202 39 p.

Research output: Contribution to journalArticle

Financial statements
Mergers
Impairment
Information asymmetry
Capital allocation

How adopting new performance measures affects subjective performance evaluations: Evidence from EVA adoption by Chinese State-Owned Enterprises

Du, F., Erkens, D. H., Young, S. M. & Tang, G., Jan 1 2018, In : Accounting Review. 93, 1, p. 161-185 25 p.

Research output: Contribution to journalArticle

Performance measures
Economic value added
Performance evaluation
State-owned enterprises
Supervisors

Influential chief marketing officers and management revenue forecasts

Koo, S. H. & Lee, D., Jul 1 2018, In : Accounting Review. 93, 4, p. 253-281 29 p.

Research output: Contribution to journalArticle

Revenue management
Marketing
Revenue
Top management
Disclosure

Leveling the playing field: The selection and motivation effects of tournament prize spread information

Cardinaels, E., Chen, X. & Yin, H., Jul 1 2018, In : Accounting Review. 93, 4, p. 127-149 23 p.

Research output: Contribution to journalArticle

Tournament
Leveling
Employees
Selection effects
Salary

Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use

Elliott, W. B., Grant, S. M. & Hodge, F. D., Dec 1 2018, In : Journal of Accounting Research. 56, 5, p. 1483-1519 37 p.

Research output: Contribution to journalArticle

Investors
Chief executive officer
News
Twitter
Investor relations

Product market effects of IFRS adoption

Downes, J. F., Flagmeier, V. & Godsell, D., Jan 1 2018, (Accepted/In press) In : Journal of Accounting and Public Policy.

Research output: Contribution to journalArticle

market
market share
firm
indebtedness
subsequent costs

Seeking legitimacy through CSR reporting: Evidence from China

Dai, N. T., Du, F., Young, S. M. & Tang, G., Mar 1 2018, In : Journal of Management Accounting Research. 30, 1, p. 1-29 29 p.

Research output: Contribution to journalArticle

China
Endorsements
Legitimacy
Corporate Social Responsibility
Government

The effect of input and output targets for routine tasks on creative task performance

Brüggen, A., Feichter, C. & Williamson, M., Jan 1 2018, In : Accounting Review. 93, 1, p. 29-43 15 p.

Research output: Contribution to journalArticle

Task performance
Employees
Guidance
Laboratory experiments
Responsibility

The effect of tax-motivated income shifting on information asymmetry

Chen, C-W., Hepfer, B. F., Quinn, P. J. & Wilson, R. J., Sep 1 2018, In : Review of Accounting Studies. 23, 3, p. 958-1004 47 p.

Research output: Contribution to journalArticle

Information asymmetry
Tax
Income shifting
Asymmetry of information
New firms

The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations

Donohoe, M. P., Lisowsky, P. & Mayberry, M. A., Oct 17 2018, In : Contemporary Accounting Research.

Research output: Contribution to journalArticle

Tax
Organizational form
Savings
Profit
Interest rates

The information content of earnings announcements: New insights from intertemporal and cross-sectional behavior

Beaver, W. H., McNichols, M. F. & Wang, Z. Z., Mar 1 2018, In : Review of Accounting Studies. 23, 1, p. 95-135

Research output: Contribution to journalArticle

Information content
Earnings announcements
Analyst coverage
Market reaction
Investors
Behavioral Research
Investors
Risk perception
Downside risk
Company performance

The path to independence: board cohesion, cognitive conflict, and information sharing

Du, F. & Xu, K., Mar 1 2018, In : Journal of Management Accounting Research. 30, 1, p. 31-54 24 p.

Research output: Contribution to journalArticle

Cohesion
Outside directors
Information sharing
Board independence
Chief executive officer
Tacit knowledge
Human capital development
Auditor expertise
Auditors
Audit firms

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development

Bol, J. C., Estep, C., Moers, F. & Peecher, M. E., Sep 1 2018, In : Journal of Accounting Research. 56, 4, p. 1205-1252 48 p.

Research output: Contribution to journalArticle

Tacit knowledge
Human capital development
Auditor expertise
Auditors
Audit firms
2017

Business strategy, internal control over financial reporting, and audit reporting quality

Bentley-Goode, K. A., Newton, N. J. & Thompson, A. M., Nov 1 2017, In : Auditing. 36, 4, p. 49-69 21 p.

Research output: Contribution to journalArticle

Internal control
Business strategy
Financial reporting
Audit reporting
Material weakness

Determinants and trading performance of equity deferrals by corporate outside directors

Franco, F., Ittner, C. D. & Urcan, O., Jan 1 2017, In : Management Science. 63, 1, p. 114-138 25 p.

Research output: Contribution to journalArticle

Outside directors
Equity
Cash
Abnormal returns
Wealth
Management control
Creativity
Management control systems
Management accounting
Diagnostics

Discussion of “The Consequences of Audit-Related Earnings Revisions”

Hillison, S. M. & Peecher, M. E., Dec 1 2017, In : Contemporary Accounting Research. 34, 4, p. 1915-1921 7 p.

Research output: Contribution to journalArticle

Auditors
Audit
Experimental study
Business risk
Inference

Earnings Attribution and Information Transfers

Koo, S. H., Julie Wu, J. & Yeung, P. E., Sep 1 2017, In : Contemporary Accounting Research. 34, 3, p. 1547-1579 33 p.

Research output: Contribution to journalArticle

Attribution
Information transfer
News
Industry
Economic factors

Earnings Management During Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence

Godsell, D., Welker, M. & Zhang, N., May 1 2017, In : Journal of Accounting Research. 55, 2, p. 407-457 51 p.

Research output: Contribution to journalArticle

Earnings management
Incentives
Income
Debt financing
Threat

Economic Growth and Financial Statement Verification

Lisowsky, P., Minnis, M. & Sutherland, A., Sep 1 2017, In : Journal of Accounting Research. 55, 4, p. 745-794 50 p.

Research output: Contribution to journalArticle

Economic growth
Financial statements
Contraction
Debt financing
Firm survival

How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments

Elliott, W. B., Grant, S. M. & Rennekamp, K. M., Sep 1 2017, In : Contemporary Accounting Research. 34, 3, p. 1596-1621 26 p.

Research output: Contribution to journalArticle

Corporate Social Responsibility
Investors
Numeracy
Disclosure
Willingness

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Hobson, J. L., Mayew, W. J., Peecher, M. E. & Venkatachalam, M., Dec 1 2017, In : Journal of Accounting Research. 55, 5, p. 1137-1166 30 p.

Research output: Contribution to journalArticle

Auditors
Chief executive officer
Deception
Fraud
Deception detection

Prix de transfert: Stratégies, pratiques et réduction maximale de l’impôt

Klassen, K. J., Lisowsky, P. & Mescall, D., Mar 1 2017, In : Contemporary Accounting Research. 34, 1, p. 455-493 39 p.

Research output: Contribution to journalArticle

Pricing strategy
Tax
Transfer pricing
Savings
Tax compliance
Relative performance
Employees
Triad
Personality traits
Laboratory experiments

Sovereign wealth fund investments and the US political process

Calluzzo, P., Nathan Dong, G. & Godsell, D., Feb 1 2017, In : Journal of International Business Studies. 48, 2, p. 222-243 22 p.

Research output: Contribution to journalArticle

Finance
Campaign finance
Political process
Sovereign wealth funds
Industry

Star-galaxy classification using deep convolutional neural networks

Kim, E. J. & Brunner, R. J., Jan 1 2017, In : Monthly Notices of the Royal Astronomical Society. 464, 4, p. 4463-4475 13 p.

Research output: Contribution to journalArticle

galaxies
stars
machine learning
telescopes
classifiers

Taxes and organizational form: An activity in partnership and corporate entities

Drnevich, D. & Sternburg, T., May 1 2017, In : Issues in Accounting Education. 32, 2, p. 65-72 8 p.

Research output: Contribution to journalArticle

taxes
liability
environment tax
student
taxation

The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing

Chen, X., Nichol, J. E. & Zhou, F. H., Dec 1 2017, In : Contemporary Accounting Research. 34, 4, p. 1757-1778 22 p.

Research output: Contribution to journalArticle

Whistle blowing
Incentives
Penalty
Reward
Management control systems

The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards

Scott Asay, H., Brown, T. J., Nelson, M. W. & Jeffrey Wilks, T., Jun 1 2017, In : Contemporary Accounting Research. 34, 2, p. 1026-1047 22 p.

Research output: Contribution to journalArticle

Guidance
Auditor judgment
International Financial Reporting Standards
Accounting standards
Auditors

Vizic: A Jupyter-based interactive visualization tool for astronomical catalogs

Yu, W., Kind, M. C. & Brunner, R. J., Jul 1 2017, In : Astronomy and Computing. 20, p. 128-139 12 p.

Research output: Contribution to journalArticle

astronomical catalogs
catalogs
visualization
Visualization
sky

Why does aggregate earnings growth reflect information about future inflation?

Shivakumar, L. & Urcan, O., Nov 1 2017, In : Accounting Review. 92, 6, p. 247-276 30 p.

Research output: Contribution to journalArticle

Inflation
Earnings growth
Price index
Profitability
Producer prices