Research: Accounting

Daniel W. Collins
Collins, D. W., Pungaliya, R. & Vijh, A. M. (2017). The effects of firm growth and model specification choiceson tests of earnings management in quarterly settings. The Accounting Review, 92(2), 69-100.
Daniel W. Collins
Collins, D., Kim, J. & Ohn, H. (2017). An Examination of the Real Externalities of Disaggregated Sales Disclosures.
Jaron H. Wilde
Hribar, P., Melessa, S. J., Small, R. C. & Wilde, J. H. (2017). Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry. Journal of Accounting & Economics, 63(1), 26-50.
Samuel J. Melessa
Hribar, P., Melessa, S. J., Small, R. C. & Wilde, J. H. (2017). Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry. Journal of Accounting & Economics.
Cristi A. Gleason
Gleason, C. A., Pincus, M. & Rego, S. O. (2017). Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management. Journal of American Taxation Association.
H. Scott Asay
Asay, S., Hales, J. (In Press). Disclaiming the future: Investigating the impact of cautionary disclaimers on investor judgments before and after experiencing economic loss. E. Cardinaels (Eds.) The Accounting Review. DOI: 10.2308/accr-51924.
Jane (Zhiyan) Song
Chung, B. H., Collins, D. W. & Song, J. Z. (2017). "Conditional Conservatism and Real Earnings Management".
Jane (Zhiyan) Song
Gleason, C. A., Markle, K. S. & Song, J. Z. (2017). "Did FIN 48 improve the predictive ability of tax expense? Evidence from a comparison with IFRS firms".
Paul Hribar
Hribar, P., Melessa, S. J., Small, R. C. & Wilde, J. H. (2017). Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry. Journal of Accounting & Economics, 63(1), 26-50.
H. Scott Asay
Asay, S., Garrett, J. & Tayler, B. (2017). Contracts, controllability, fairness, and misreporting.