Submissions from 2026
Out of the Office: Market Impacts of Institutional Investor Distraction, S. Owen Davidson, Michael S. Drake, James R. Moon Jr., and James D. Warren
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
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
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
The Impact of Chief Audit Executive Turnover in Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, and David A. Wood
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
Chatbots Mitigate Help-Seeking Avoidance, James Gaskin, Eva Blondeel, Ryan Schuetzler, Rachel Serre, Jacob Steffen, and David A. Wood
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
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
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
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
The Development of the Process Mining Event Log Generator (PMELG) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, and David A. Wood
Measurement Error, Fixed Effects, and False Positives in Accounting Research, Jared Jennings, Jung Min Kim, Joshua A. Lee, and Daniel Taylor
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
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 A. 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
The Status of Robotic Process Automation, Steven A. Harrast and David A. Wood
The Effects of a Second-chance Exam Policy in a Large-enrollment Introductory Accounting Course, Melissa Larson, William B. Tayler, and Jared R. Stark
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions, Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, and David A. Wood
The Effect of Wearable Activity Monitor Presence on Step Counts, William B. Tayler, James D. LeCheminant, Jospeh Price, and Christian P. Tadje
Submissions from 2021
Auditing Non-GAAP Measures: Signaling More Than Intended, Spencer B. Anderson, Jessen L. Hobson, and Ryan D. Sommerfeldt
Surrogation Fundamentals: Measurement and Cognition, Paul Black, Thomas Meservy, William B. Tayler, and Jeffrey O. Williams
Do We Matter? The Attention Policy Makers, Academics, and the General Public Give to Accounting Research, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, and David A. Wood
Are Internal Audits Associated with Reductions in Perceived Risk?, Joseph V. Carcello, Marc Eulerich, Adi Masli, and David A. Wood
Earnings Announcement Delays and Implications for the Auditor-Client Relationship, Kimball Chapman, Michael S. Drake, Joseph Schroeder, and Timothy Seidel
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*, Brant E. Christensen, Nathan J. Newton, and Michael S. Wilkins
How Do Team Workloads and Team Staffing Affect the Audit? Archival Evidence From U.S. Audits, Brant E. Christensen, Nathan J. Newton, and Michael S. Wilkins
Accruals Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?, Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western, and Rachel Scott
Prepare for Takeoff: Improving Asset Measurement and Audit Quality with Drone-Enabled Inventory Audit Procedures, Margaret H. Christ, Scott A. Emett, Scott L. Summers, and David A. Wood
New Frontiers for Internal Audit Research, Margaret H. Christ, Marc Eulerich, Ronja Krane, and David A. Wood
Factors Affecting the Outcomes of Legal Claims against Auditors, Karen D. De Meyst, D. Jordan Lowe, Mark E. Peecher, Jeffrey Pickerd, and Andrew Reffett
Measuring Credit Risk Using Qualitative Disclosure*, John Donovan, Jared Jennings, Kevin Koharki, and Joshua A. Lee
The Demand for Public Information by Local and Nonlocal Investors: Evidence from Investor-Level Data*, Travis Dyer
The Effect of New Accounting Standards on the Performance of Quantitative Investors*, Travis Dyer, Nicholas Guest, and Jia Yin (Elisha) Yu
Anonymous Equity Research, Travis Dyer and Eunjee Kim
Internal Audit Stigma Impairs Internal Audit Outcomes, Marc Eulerich, Joleen Kremin, K. Kelli Saunders, and David A. Wood
Disclosure Sentiment: Machine Learning vs Dictionary Methods, Richard Frankel, Jared Jennings, and Joshua A. Lee
Cheating for the Cause: The Effects of Performance-Based Pay on Socially Oriented Misreporting, Jessen L. Hobson, Ryan D. Sommerfeldt, and Laura w. Wang
Corporate Governance and Tax Avoidance: Evidence from Governance Reform, Jon Kerr, Richard Price, Francisco J. Román, and Miles A. Romney
The Effects of Pornography on Unethical Behavior in Business, Nathan W. Mecham, Melissa F. Lewis-Western, and David A. Wood
The Effects of High Estimate Uncertainty in Auditor Negligence Litigation*, Jeffrey Pickerd and M. David Piercey
Implicit Attitudes and U.S. Tax Professionals’ Reliance on Offshore Tax Professionals’ Recommendations, Brian C. Spilker, Bryan W. Stewart, and David A. Wood