Accounting

Sample of Recent Faculty Publications

Ramji Balakrishnan

"The Influence of Institutional Constraints on Outsourcing," with Leslie Eldenburg, Ranjani Krishnan, and Naomi Soderstrom. Journal of Accounting Research, 2010. 48(4): 767-791.

"On the Predictive Ability of Narrative Disclosures in Annual Reports," with Xin Ying Qiu and Padmini Srinivasan. European Journal of Operational Research, 2010. 202(3): 789-801.

"Cost Stickiness and Core Competency: Evidence from Ontario Hospitals," with Thomas Gruca. Contemporary Accounting Research, 2008. 25(4): 993-1006. 

"The Effect of Task Interdependence and Type of Incentive Contract on Group Performance," with Ron Guymon and Richard Tubbs. Journal of Management Accounting Research, 2008. 20(special issue): 1-18.

"Spending Patterns Under Global Budgets: Evidence from US Army Hospitals," with Naomi Soderstrom and Timothy West. Journal of Management Accounting Research, 2007. 17: 1-18.

"Does Capacity Utilization affect the 'Stickiness' of Cost?" with Naomi Soderstrom and Michael Peterson. Journal of Accounting, Auditing and Finance, 2004. 19(3): 283-300.

Dan Collins

Working Papers:

"Illusion of Growth: Merger-Related Transitory Growth and Its Implications for Growth and Accrual Mispricin" with Jaewoo Kim, November 2012.

"Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earning-Based Measure of Conditional Conservatism" with Paul Hribar and Xiaoli Tian.

"Does Adoption of IAS/IFRS Deter Earning Management?" with Vedran Capkum and Thomas Jeanjean.

"The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management" with Raunaq S. Pungaliya and Anand M. Vijh, March 2012.

Published:

"Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows" with Brad Badertscher and Thomas Lys. Journal of Accounting & Economics, February-April, 2012. 53:330-352.

“The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating” with John McInnis. Journal of Accounting & Economics, 2011. 51:219-239.

“Corporate Governance and Backdating of Executive Stock Options” with Guojin Gong and Haidan Li. Contemporary Accounting Research, Summer 2009, pp. 403-446.
         
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity” with Hollis Ashbaugh-Skaife, William Kinney, and Ryan LaFond. Journal of Accounting Research, March 2009, pp. 1-44.

“What Drives the Increased Informativeness of Earnings Announcements Over Time?” with Oliver Li and Hong Xie. Review of Accounting Studies, March 2009, pp. 1-30.

"The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality" with Hollis Ashbaugh-Skaife, William Kinney. and Ryan LaFond. The Accounting Review, January 2008, pp. 217-250.

"The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits" with Hollis Ashbaugh-Skaife and William Kinney. Journal of Accounting & Economics, September 2007, pp. 166-192.

"The Effect of Corporate Governance on Firms' Credit Ratings" with Hollis Ashbaugh-Skaife and Ryan LaFond. Journal of Accounting & Economics, October 2006, pp. 203-243.

Doug DeJong

"Investor Relations, Reputational Bonding and Corporate Governance: The Case of Royal Ahold" with  A. de Jong, G. Mertens and P. Roosenboom. Journal of Accounting and Public Policy, 2007.

"The Role of Self-Regulation in Corporate Governance: Evidence and Implications from the Netherlands" with A. de Jong, G. Mertens and C. Wasley. Journal of Corporate Finance, 2005.

"Cognition and Spatial Dispersion Games" with A. Blume and M. Maier. Experimental Business Research: Marketing, Accounting and Cognitive Perspectives, Volume III, Editors A. Rapoport and R. Zwick, Springer Kluwer, 2005.

"Learning and Communication in Sender-Receiver Games: An Econometric Investigation" with A. Blume, G. Neumann and G. Savin. Journal of Applied Econometrics, 2002.

Cristi Gleason

Working Papers:

"LIFO Liquidations: Earnings Management, Disclosure Channel, and Price Discovery" with W. Bruce Johnson and Xiaoli Tian.

"Did SOX and FIN 48 eliminate the knowledge spillover benefits of auditor-provided tax services?" with Lillian F. Mills and Michelle Shimek.

"Material Weaknesses in Tax-Related Internal Controls and Earnings Management" with Morton Pincus and Sonja Rego.

Published:

"The Earnings Forecast Accuracy, Valuation Model Use, and Price Target Performance of Sell-Side Equity Analysts" with W. Bruce Johnson and Haidan Li - Forthcoming in Contemporary Accounting Research.

"Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense?" with Lillian F. Mills, Contemporary Accounting Research, (Winter) 2011.

"Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48" with Jennifer Blouin, Lillian F. Mills and Stephanie Sikes, The Accounting Review, (May) 2010.

"Evidence of Differing Market Reponses to Beating Analysts' Targets through Tax Expense Decreases" with Lillian F. Mills. Review of Accounting Studies, (September) 2008.

"Auditor Fees and Cost of Debt" with Dan Dhaliwal, Shane Heitzman, and Kevin Melendrez, Journal of Accounting, Auditing and Finance, (Winter) 2008.

"The Contagion Effects of Accounting Restatements" with Nicole Thorne Jenkins and W. Bruce Johnson, The Accounting Review, (January) 2008.

"What Can We Learn About Uncertain Tax Benefits From FIN48?" with Blouin, J., L. Mills and S. Sikes, National Tax Journal, (September) 2007.

"Last Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts" with Dan Dhaliwal and Lillian F. Mills. Contemporary Accounting Research, (Summer) 2004.

"Analyst Forecast Revisions and Market Price Discovery" with Charles M. C. Lee, The Accounting Review, (January) 2003.

"Materiality and Contingent Tax Liability Reporting," with Lillian F. Mills, The Accounting Review, (April) 2002.

Paul Hribar (http://ssrn.com/author=170874)

Working Papers:

"Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism" with D. Collins and X. Tian, 2012. 

"CEO Overconfidence, Management Earnings Forecasts, and Earnings Management" with H. Yang, 2012.

"A New Measure of Accounting Quality" with R. Wilson and T. Kravet, 2012. 

"Reconciling Growth and Persistence as Explanations for Accrual Mispricing" with N. Yehuda, 2012.

"Principles-Based Standards and Earnings Attributes" with D. Folsom, K. Peterson, R. Mergenthaler, 2012.

Managers and Investor Sentiment” with Paul Hribar and Phillip Quinn, January 2013.

Published:

"Investor Sentiment and Analysts' Earnings Forecast Errors" with J. McInnis, 2012, Management Science, 58(2): 293-307.

"Informed Trading and Accounting Restatements" with B. Badertscher and N. Jenkins, 2011, The Accounting Review, 86(5):1519-1547.

"Institutional Investors and Accounting Restatements" with N. Jenkins, J. Wang. 2009, Asian Journal of Finance and Accounting, 1(2): 75-105.

"Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analyst Forecasts" with Sanjeev Bhojraj, Marc Picconi, and John McInnis. The Journal of Finance, 2009. 64: 2361-2386.

"The Use of Unsigned Measures of Earnings Quality in Tests of Earnings Management" with C. Nichols. Journal of Accounting Research, 2007. 45(5): 1017-1030.

"Stock Repurchases as an Earnings Management Device" with B. Johnson, and N. Jenkins. Journal of Accounting and Economics, 2006. 41: 3-27.

"The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital" with N. Jenkins, Review of Accounting Studies, 2004. 9(2/3): 337-356.

"CEO Compensation and Incentives: Evidence From M&A Bonuses" with Y. Grinstein. Journal of Financial Economics, 2004. 73(1): 119-144.

Bruce Johnson

"The Contagion Effects of Accounting Restatements" with Cristi Gleason and Nicole Thorne-Jenkins. The Accounting Review, 2008.

"Stock Repurchases as an Earnings Management Device" with Paul Hribar and Nicole Thorne-Jenkins. Journal of Accounting and Economics, 2006.

"Are Investors Misled by 'Pro Forma' Earnings?"with William Schwartz. Contemporary Accounting Research, 2005; abridged version published by Investor Relations Quarterly, 2003.

Samuel J. Melessa

Working Papers:

"Monthly Employment Reports and the Pricing of Firm-Level Earnings News" by Samuel Melessa, 2012.

"The Effects of Aggregate Demand for Meeting Earnings Expectations on Managerial Behavior" by Samuel Melessa, October 2011.

Rick Mergenthaler

Working Papers:

"CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts" with Shivaram Rajgopal and Surai Srinivasan, August, 2012.

"Financial Statement Comparability and the Efficiency of Acquisition Decisions" with Ciao-Wei Chen, Daniel W. Collins, and Todd Kravet, October 2012.

"Principles-Based Standards and Earnings Attributes" with Paul Hribar, David Folsom and Kyle Peterson, April, 2012.

"Principles-Based versus Rules-Based Standards and Earnings Management" Richard Merganthaler, December 2009.

"The Effect of Corporate Governance Reform on Financial Reporting Fraud" with Dain Donelson, and John McInnis, August 2012.

Published:

Investor Sentiment and Pro Forma Earnings Disclosures” with Nerissa C. Brown, Theodore E. Christensen, and W. Brooke Elliott, Journal of Accounting Research, vol 50, 1-40.

Rules-Based Accounting Standards and Litigation” with Dain C. Donelson and John McInnis, The Accounting Review, vol 87, 2012, 1247-1279.

"Who Trades on Pro Forma Earnings Information?" with Neil Bhattacharya, Erv Black, and Ted Christensen. The Accounting Review, May 2007, pp. 581-619.

"Empirical Evidence on Recent Trends in Pro Forma Reporting" with Neil Bhattacharya, Erv Black, and Ted Christensen. Accounting Horizons, March 2004, pp. 17-43.

Mark Penno

"The Assignment of Decision Rights in Formal Information Systems" with Mehmet Ozbilgin. Journal of Management Accounting Research, 2008. 20: 83-105.

"Rules and Accounting: Vagueness in Conceptual Frameworks." Accounting Horizons, Vol. 22, September 2008.

"The Contracting Value of Tainted Reports in Cost Reduction Settings" European Economic Review, Vol. 49, November 2005, 1979-1985.

"Corporate Disclosure and Operational Strategy: Financial versus Operational Success," with Mehmet Ozbilgin. Management Science, Vol. 51, June 2005, 920-931.

Ryan Wilson

Working Papers

"A New Measure of Accounting Quality" with Paul Hribar, Todd Kravet and Ryan Wilson, December 2011.

"Counterparty Responses to Managerial Traits" with Paul Hribar, Jaewoo Kim, Ryan Wilson and Holly Yang, February 2012.

"Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?" with Richard Cazier, Sonja Rego, Xiaoli Tian and Ryan Wilson, August 2011.

"Dual Class Ownership and Tax Avoidance" with Sean McGuire, Dechun Wang and Ryan Wilson, November 2011.

"Permanently Reinvested Earnings and the Profitability of Foreign Cash Acquisitions" with Alexander Edwards, Todd Kravet and Ryan Wilson, February 2012.

Published:

“Executive Compensation, Equity Risk Incentives, and Corporate Tax Aggressiveness” with Sonja Rego, Journal of Accounting Research, Forthcoming 2012.

“Income Shifting by Chinese Domestic Firms” with Terry Shevlin and Tanya Tang, Journal of the American Taxation Association, Forthcoming, 2012.

“Long-Term Tax Avoidance, Large Positive Book-tax Differences and Earning Persistence” with Bradley Blaylock and Terry Shevlin, The Accounting Review, Forthcoming, 2012.

"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" with Peter Frischmann and Terry Shevlin. 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" with Mitchell Oler and Terry Shevlin. Journal of the American Taxation Association, Vol. 29, Fall 2007, 25-55.

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