Accounting

Faculty Research

Joyce Berg

Daniel Collins
  • What Drives the Increased Informativeness of Earnings Announcements over Time?, Review of Accounting Studies/Springer Publishing, vol 14, 2009, 1-30
  • The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity, Journal of Acoounting Research, vol 47, 2009, 1-44
  • The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality, The Accounting Review/American Accounting Association, vol 83, 2008, 217-250

Cristi Gleason

Paul Hribar
  • The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management, Journal of Accounting Research, vol 45, 2007, 1017-1053
  • A Discussion of Competitive Costs of Disclosure by Biotech IPOs, Journal of Accounting Research, vol 42, 2004, 357-364
  • The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital, Review of Accounting Studies, vol 9, 2004, 337-356

W. Johnson
  • The Contagion Effects of Accounting Restatements, The Accounting Review, vol 83, 2008, 83-110
  • Financial Reporting & Analysis, 4th Edition, McGraw-Hill/Irwin, 2008
  • Stock Repurchases as an Earnings Management Device, Journal of Accounting and Economics, 2006

Richard Mergenthaler

Mark Penno
  • The Assignment of Decision Rights in Formal Information Systems., Journal Of Management Accounting Research, vol 20, 2008, 83-105
  • Rules and Accounting: Vagueness in Conceptual Frameworks, Accounting Horizons, vol 22, 2008, 339-352
  • Corporate Disclosure and Operational Strategy: Financial versus Operational Success, Management Science, vol 51, 2005, 920-931

Sonja Rego
  • Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?, The Accounting Review, vol 84, 2009, 63-97
  • Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting, The Accounting Review, vol 84, 2009, 467-496
  • Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management, Journal of Law and Economics, vol 51, 2008, 111-134

Ryan Wilson
  • An Examination of Corporate Tax Shelter Participants, The Accounting Review, vol 84, 2009
  • Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits, Journal of Accounting and Economics, vol 46, 2008
  • Examining Investor Expectations Concerning Tax Savings on the Repatriation of Foreign Earnings under the American Jobs Creation Act of 2004, Journal of the American Taxation Association, vol 29, 2007, 25-55