Submissions from 2026
Predicting Anomalies, Boone Bowles, Adam V. Reed, and Matthew C. Ringgenberg
Out of the Office: Market Impacts of Institutional Investor Distraction, S. Owen Davidson, Michael S. Drake, James R. Moon Jr., and James D. Warren
Do Audit Partner and Audit Committee Member Ideologies Influence Engagement Partner Selection and Financial Reporting Oversight Effectiveness?, Robert Felix, Sattar Mansi, Mikhail Pevzner, and Timothy Seidel
Psychological Distance and Auditor Assessment of the Severity of an Internal Control Deficiency, Scott C. Jackson, John D. Keyser, and Douglas F. Prawitt
Do Cohort Restatements Generate Contagion? A Re-Examination, Melissa F. Lewis-Western, Timothy Seidel, and Michael S. Wilkins
Submissions from 2025
The Future Performance Implications of non-GAAP Motivated Investment, Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson, and Melissa F. Lewis-Western
The Information Content of Private Information Acquisition: Evidence from FOIA Requests to the SEC, Dichu Bao, Janja Brendel, Michael S. Drake, and Lixin (Nancy) Su
To Ask or Not to Ask: The Effects of Broadly and Narrowly Adopted Peer-Recognition Systems on Help Seeking, Joseph Burke, Ryan D. Sommerfeldt, and Laura W. Wang
The Influence of Financial Data Subscriptions on Analyst Research, Braiden Coleman, Travis Dyer, and Mark Lang
Disclosure Benchmarking by Lawyers: Evidence Fromthe IPO Setting, Michael S. Drake, Jeff McMullin, Kenneth Merkley, Chase Potter, and John Treu
Psychological Reactance Theory and Tax Evasion Intentions, Diana Falsetta and Brian C. Spilker
Redesigning Executive Incentives: The Rising Role of Subjective Performance Measures, Zackery D. Fox
Foreign Tax Holiday Participation and U.S. Job and Investment Loss, Zackery D. Fox, Linda Krull, and Scott G. Rane
Price Transparency and Patient Engagement: Social Messaging Matters, Jace B. Garrett, Keaton C. Helquist, Steven D. Smith, and William B. Tayler
Timing is Everything: Congruence, Controllability, and Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, and Kristy L. Towry
Signaling Innovation: The Nontax Benefits of Claiming R&D Tax Credits, Bradford F. Hepfer, Hannah W. Judd, and Sarah C. Rice
The Signaling Value of Input Information: Performance Effects of Task Difficulty and Effort Sensitivity, Steven D. Smith, William B. Tayler, Tyler F. Thomas, and Todd A. Thornock
Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Willingness to Work With Others, Ryan D. Sommerfeldt
Don’t Sweat the Small Stuff: The Tolerance Spillover Effect in Ethical Decision-Making, Ryan D. Sommerfeldt, Jeffrey S. Bednar, Aaron F. Zimbelman, and Mark F. Zimbelman
The Development of a RAG-Based Artificial Intelligence Research Assistant (AIRA), Hamid Vakilzadeh and David A. Wood
Submissions from 2024
Regulating Gender Diversity: Evidence from California Senate Bill 826, Abigail Allen and Aida Wahid
The Intellectual Structure of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, and David A. Wood
Explaining Corporate Tax Avoidance, Andrew Belnap, Kaitlyn Kroeger, and Jacob Thornock
Tax Sentiment and Compliance: Evidence from Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, and Braden Williams
Hidden Wealth and Automatic Information Sharing, Andrew Belnap, Jacob Thornock, and Braden Williams
The Impact of Chief Audit Executive Turnover in Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, and David A. Wood
Anomaly Time, Boone Bowles, Adam V. Reed, Matthew C. Ringgenberg, and Jacob Thornock
Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, and David A. Wood
Costs and Benefits of a Risk-based PCAOB Inspection Regime, Brant E. Christensen, Nathan J. Newton, and Michael S. Wilkins
The General Anti-Avoidance Rule, Mary Cowx and Jon Kerr
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation, Joshua G. Coyne, Scott L. Summers, Brigham Villanueva, and David A. Wood
Disclosure Benchmarking by Lawyers: Evidence Fromthe IPO Setting, Michael S. Drake, Jeff McMullin, Kenneth Merkley, Chase Potter, and John Treu
Classifying Forecasts, Michael S. Drake, James R. Moon Jr., and James D. Warren
Traditional Investment Research and Social Networks: Evidence from Facebook Connections, Travis Dyer, Gerrit Köchling, and Peter Limbach
Media Conglomeration, Local News, and Capital Market Consequences, Travis Dyer, Mark Lang, and Jun Oh
Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company, Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, and David A. Wood
Reassessing Assurance in an Automated World: Insights from Board Members, Executives, and Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, and David A. Wood
Short and Synthetically Distort: Investor Reactions to Deepfake Financial News, Scott Emett, Marc Eulerich, Jeffrey Pickerd, and David A. Wood
Patience is Key: The Time it Takes to see Benefits from Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, and David A. Wood
Is It All Hype? ChatGPT’s Performance and Disruptive Potential in the Accounting and Auditing Industries, Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, and David A. Wood
Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA), Marc Eulerich, Nathan Waddoups, Martin Wagener, and David A. Wood
The Dark Side of Robotic Process Automation, Marc Eulerich, Nathan Waddoups, Martin Wagener, and David A. Wood
A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process, Marc Eulerich and David A. Wood
The Effect of Economic Nexus on Sales Tax Avoidance and Retail Purchases, Zackery D. Fox, John R. Robinson, and Stephen A. Stewart
Chatbots Mitigate Help-Seeking Avoidance, James Gaskin, Eva Blondeel, Ryan Schuetzler, Rachel Serre, Jacob Steffen, and David A. Wood
Strategic Alignment, Performance, and the Moderating Effect of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, and Travis W. Steadman
Estimating the Likelihood of Future Tax Settlements, Jared Jennings, Joshua A. Lee, and Erin Towery
Gauging Scholarly Engagement: An Investigation into Topic Popularity within the ASEE CIT Division, Barry M. Lunt, Mudasser Fraz Wyne, and David A. Wood
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators, Eldar Maksymov
Improving the Production and Reviewing of Design Science Research in Accounting, Noah Myers, Mason Snow, Nathan Waddoups, and David A. Wood
Assessing Virtual Reality’s Influence on Honesty in Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, and Xiaomei (Grazia) Xiong
The Effects of Strategic Alignment and Strategic Clarity on Multidimensional Task Performance, Steven D. Smith and Tyler F. Thomas
Submissions from 2023
Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?, Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, and Gladriel Shobe
The Spillover Effect of SEC Comment Letters Through Audit Firms, Kenneth L. Bills, Ryan Cating, Chenxi Lin, and Timothy Seidel
Current Issues Faced by Controllers, Anthony C. Bucaro, T. Jeffrey Wilks, and Christopher Yust
Managers’ Use of Humor on Public Earnings Conference Calls, Andrew C. Call, Rachel W> Flam, Joshua A. Lee, and Nathan Y. Sharp
Does Audit Regulation Improve the Underlying Information Used by Managers? Evidence From PCAOB Inspection Access and Management Forecast Accuracy, Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, and Wayne Thomas
The Audit Quality Effects of Small Audit Firm Mergers in the United States, Brant E. Christensen, Kecia Williams Smith, Dechun Wang, and Devin Williams
Corporate Political Activism and Information Transfers, Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, and Laura A. Wellman
Data Visualization in 10-K Filings, Theodore E. Christensen, Karson E. Fronk, Joshua A. Lee, and Karen K. Nelson
Does Gender and Ethnic Diversity among Audit Partners Influence Office-Level Audit Personnel Retention and Audit Quality?, Eric R. Condie, Ling Lei Lisic, Timothy Seidel, J. Mike Truelson, and Aleksandra "Ally" B. Zimmerman
Discussion of "Why Can’t I Trade? Exchange Discretion in Calling Halts", Michael S. Drake
The Effect of Patent Disclosure Quality on Innovation*, Travis Dyer, Stephen Glaeser, Mark H. Lang, and Caroline Sprecher
Auditing with Data and Analytics: External Reviewers’ Judgments of Audit Quality and Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, and Jeffrey Pickerd
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology-Based Audit Techniques, Marc Eulerich, Adi Masli, Jeffrey Pickerd, and David A. Wood
Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls, Rachel W. Flam, Jeremiah Green, Joshua A. Lee, and Nathan Y. Sharp
Balancing Loyalties: A Behavioral Study on how the Quality of Supervisor-Subordinate Relationships Affects Whistleblowing Intentions, Jace B. Garrett, Douglas F. Prawitt, and Kyle Sopp
The Development of the Process Mining Event Log Generator (PMELG) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, and David A. Wood
Reduced Audit Quality Acts: A Review and Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, and Kyle M. Stubbs
Measurement Error, Fixed Effects, and False Positives in Accounting Research, Jared Jennings, Jung Min Kim, Joshua A. Lee, and Daniel Taylor
Convertible Preferred Stock and Convertible Debt, Douglas Jepsen and Jeff Wilks
The Stages of Startup Financing, Douglas Jepsen and Jeff Wilks
Check Your Attitude: An Examination of Companies’ Adversarial Disclosures about Tax Enforcement, Hannah W. Judd, Sean T. McGuire, Connie D. Weaver, and Junwei Xia
Improving Psychological Well-Being of Young Adults by Conducting Family History Research at a Religious University, Barry M. Lunt, Kelly R. Summers, and David A. Wood
The ICFR Process: Perspectives of Accounting Executives at Large Public Companies, Eldar Maksymov, Jeffrey Pickerd, T. Jeffrey Wilks, and Devin Williams
Overview of an IPO, Lydia Sheffield and Jeff Wilks
Commentary: Rebates and Coupons Actually Make Drug Costs Higher, William B. Tayler, Dan Liljenquist, and Pierce Bassett
The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?, David A. Wood, Ryan D. Sommerfeldt, Muskan P. Achhpilia, Mollie T. Adams, Sanaz Aghazadeh, William G. Heninger, Jeffrey Pickerd, and Jon Kerr
Submissions from 2022
The Innovation and Reporting Consequences of Financial Regulation for Young Life-Cycle Firms, Abigail Allen, Melissa F. Lewis-Western, and Kristen Valentine
Preparer Opposition and Strategic Implementation of Governmental Accounting Standards: Evidence from Public Pension Accounting Reform, Abigail Allen and Reining C. Petacchi
Fairness and Luck: Contract Away or Come What May?, H. Scott Asay, Jace Garrett, and William B. Tayler
An fMRI Investigation of the Neurocognitive Processing of Measures and Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, and Jeffrey O. Williams
Brokerage House IPOs and Analyst Forecast Quality, Mark Bradshaw, Michael S. Drake, Joseph Pacelli, and Brady Twedt
Accounting Academics Perceptions of 12 Research Journals, F. Greg Burton, William G. Heninger, Scott L. Summers, and David A. Wood
Updated Perceptions of Accounting Academics on the Review and Publication Process, F. Greg Burton, William G. Heninger, Scott L. Summers, and David A. Wood
Relevance of Accounting Research (ROAR): Ratings of Abstracts by Accounting Professionals, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, and David A. Wood
Earnings Virality*, Brett Campbell, Michael S. Drake, Jacob Thornock, and Brady Twedt
Do Auditors’ Incentives Affect Materiality Assessments of Prior-period Misstatements?*, Brant E. Christensen, Roy Schmardebeck, and Timothy Seidel
A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes, Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western, and Kristen Valentine
Internal Auditors’ Role in Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, and David A. Wood
Brokerage Relationships and Analyst Forecasts: Evidence from the Protocol for Broker Recruiting, Braiden Coleman, Michael S. Drake, Joseph Pacelli, and Brady Twedt
Perceptions of Robotic Process Automation in Big 4 Public Accounting Firms: Do Firm Leaders and Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, and David A. Wood
The Relevance of Non-Income Tax Relief*, Michael S. Drake, Ryan V. Hess, Jaron H. Wilde, and Braden M. Williams
Social Media Analysts and Sell‑Side Analyst Research, Michael S. Drake, James R. Moon Jr., Brady J. Twedt, and James D. Warren
A Tale of Two Index Funds: Full Replication vs. Representative Sampling*, Travis Dyer and Nicholas Guest
The Influence of Management’s Internal Audit Experience on Earnings Management, Matthew Ege, Timothy Seidel, Mikhail Sterin, and David A. Wood
A Framework for Using Robotic Process Automation for Audit Tasks, Marc Eulerich, Justin Pawlowski, Nathan J. Waddoups, and David A. Wood
Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19, Marc Eulerich, Martin Wagener, and David A. Wood
Double Trouble? IRS’s Attention to Financial Accounting Restatements, Zackery D. Fox and Ryan Wilson
Discussion of ‘The Effect of Changes in Income Shifting on Affiliate Managers’ Internal Reporting Decisions, Zackery D. Fox and Ryan J. Wilson