Accounting

Sample of Recent Faculty Publications

Ramji Balakrishnan

"Cost Stickiness and Core Competency: Evidence from Ontario Hospitals," with Thomas Gruca. Forthcoming.  Contemporary Accounting Research.

"The Effect of Task Interdependence and Type of Incentive Contract on Group Performance," with Ron Guymon and Richard Tubbs, Forthcoming, Journal of Management Accounting Research.

"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

"Corporate Governance, Risk and Cost of Equity," with Hollis Ashbaugh-Skaife and   Ryan LaFond, Forthcoming, Journal of Accounting Research

"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

"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.

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

Paul Hribar

"Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analyst Forecats", with S. Bhojraj, M. Picconi, and J. McInnis, Forthcoming, The Journal of Finance (2008).

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

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

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

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

Bruce Johnson

"The Contagion Effects of Accounting Restatements," co-authored with Cristi Gleason and Nicole Thorne-Jenkins, The Accounting Review (January 2008).

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

"Are Investors Misled by 'Pro Forma' Earnings?" co-authored with William Schwartz, Contemporary Accounting Research (Winter 2005); abridged version published by Investor Relations Quarterly (Fall 2003).

Rick Mergenthaler

"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, Forthcoming Journal of Management Accounting Research.

"Rules and Accounting: Vagueness in Conceptual Frameworks," Forthcoming, 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.

Sonja Rego

"Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting," with Mary Margaret Frank and Luann Lynch, forthcoming in The Accounting Review 2009.

"Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk:  To Conform or Not to Conform?" with Brad Badertscher, John Phillips, and Mort Pincus, forthcoming in The Accounting Review 2009.

"Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management," with Haidan Li and Mort Pincus. 2008. Journal of Law and Economics 51 (1): 111-134.

"Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?" with Mary Margaret Frank. 2006. Journal of the American Taxation Association 28 (1): 43-65.

Ryan Wilson

"Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits," with Peter Frischmann and Terry Shevlin, Forthcoming, Journal of Accounting and Economics.

"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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