Research: Accounting

Daniel W. Collins
Chircop, J., Collins, D. W., Helge Hass, L. & Nguyen, N. (In Press). Financial Statement Comparabilityand Corporate Innovative Efficiency. American Accounting Association: Paper has been accepted for publication in The Accounting Review in March 2020..
Jaron H. Wilde
Hepfer, B., Wilde, J. H. & Wilson, R. (In Press). Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers. The Accounting Review.
Daniel W. Collins
Collins, D. W., Capkun, V. (2019). The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition. European Accounting Review.
Daniel W. Collins
Nguyen, N., Collins, D. W. (2019). Managerial Sentiment and Conditional Accounting Conservatism.
Ramji Balakrishnan
Balakrishnan, R., Huang, J. & Pan, F. (2019). How do Properties of Non-financial measures affect incentive contracting?. Journal of Accounting Auditing and Finance. DOI: https://doi.org/10.1177%2F0148558X19846738.
Ramji Balakrishnan
Balakrishnan, R., Matsumura, E. & Ramamoorti, S. (2019). Finding Common Ground: COSO's control frameworks and the Levers of Control. Journal of Management Accounting Research, 31(1), 63-83. DOI: https://doi.org/10.2308/jmar-51891.
H. Scott Asay
Asay, H. (In Press). Discussion of "Trader Participation in Disclosure: Implications of Interactions with Management". Contemporary Accounting Research.
H. Scott Asay
Asay, H., Hales, J. & Rupar, K. (2019). Investor judgments: Linking measures to constructs.
Ramji Balakrishnan
Anand, V., Balakrishnan, R. & Labro, E. (2019). A Framework for Conducting Numerical Experiments on Cost System Design. Journal of Management Accounting Research, 31(1), 41-61. DOI: https://doi.org/10.2308/jmar-52057.
Ramji Balakrishnan
Balakrishnan, R., Sivaramakrishnan, K. & Drymotis, G. (2018). On the role of biased performance evaluation on incentive and retention decisions. Contemporary Accounting Research.