Submissions from 2021
Implicit Attitudes and U.S. Tax Professionals’ Reliance on Offshore Tax Professionals’ Recommendations, Brian C. Spilker, Bryan W. Stewart, and David A. Wood
Blockchain Technology: A Survey of Croatian Business Leaders, Dražen Zec and William G. Heninger
Submissions from 2020
The Effect of Audit Materiality Disclosures on Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, and William F. Messier Jr.
The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys*, Eldar Maksymov, Jeffrey Pickerd, D. Jordan Lowe, Mark E. Peecher, and Andrew Reffett
Research Relevance and Research Productivity, Jared Moon and David A. Wood
Lobbying Expenditures of the Health Sector During the COVID-19 Pandemic, Adam Olson, John Barrick, William B. Tayler, Shivaram Rajgopal, and Ge Bai
Naming Convention, Interchangeability, and Patient Interest in Biosimilars, Mariana P. Socal, Jace B. Garrett, William B. Tayler, Ge Bai, and Gerard F. Anderson
Submissions from 2019
Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis*, Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson, and Christopher G. Yust
The Role of the Business Press in the Pricing of Analysts’ Recommendation Revisions, Minkwan Ahn, Michael S. Drake, Hangsoo Kyung, and Han Stice
Shadow IT Use, Outcome Effects, and Subjective Performance Evaluation, Drew Allen, F. Greg Burton, Steven D. Smith, and David A. Wood
The Effects of Different Types of Internal Controls on Employee Self-Control, Drew Allen, William G. Heninger, Scott L. Summers, and David A. Wood
Ranking Accounting Journals by Topical Area and Methodology, John A. Barrick, Nathan W. Mecham, Scott L. Summers, and David A. Wood
The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors’ Internal Control and Going Concern Opinions*, Brant E. Christensen, Stevanie S. Neuman, and Sarah C. Rice
Robotic Process Automation in Public Accounting, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, and David A. Wood
Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting, Peter Demerjian, John Donovan, and Melissa F. Lewis-Western
Disclosure Overload? A Professional User Perspective on the Usefulness of General Purpose Financial Statements*, Michael S. Drake, Jeffrey Hales, and Lynn Rees
Analyst Forecast Bundling, Michael S. Drake, Peter Joos, Joseph Pacelli, and Brady Twedt
Is There Information Content in Information Acquisition?, Michael S. Drake, Darren T. Roulstone, Bret A. Johnson, and Jacob R. Thornock
Factors That Influence the Perceived Use of the Internal Audit Function's Work by Executive Management and Audit Committee, Marc Eulerich, Joleen Kremin, and David A. Wood
Reward Type and Performance: An Examination of Organizational Wellness Programs, William G. Heninger, Steven D. Smith, and David A. Wood
Rank and File Equity Compensation and Earnings Management: Evidence from Stock Options, D. Kip Holderness Jr., Adrienna Huffman, and Melissa F. Lewis-Western
Submissions from 2018
Auditor Lobbying on Accounting Standards, Abigail Allen, Karthik Ramanna, and Sugata Roychowdhury
The Value to Management of Using the Internal Audit Function as a Management Training Ground, Joseph V. Carcello, Marc Eulerich, Adi Masli, and David A. Wood
Pushing the Future Back: The Impact of Policy Uncertainty on the Market Pricing of Future Earnings, Michael S. Drake, Michael A. Mayberry, and Jaron H. Wilde
Proprietary Costs and Sealing Documents in Patent Litigation, Richard Frankel, Joshua A. Lee, and Zawadi Lemayian
Controls and Cooperation in Interactive and Non-Interactive Settings, Jace Garrett, Jeffrey A. Livingston, and William B. Tayler
Violence, Aggression, and Ethics: The Link Between Exposure to Human Violence and Unethical Behavior, Joshua R. Gubler, Skye Herrick, Richard Price, and David A. Wood
Manager Sentiment and Stock Returns, Fuwei Jiang, Joshua A. Lee, Xiumin Martin, and Guofu Zhou
Toward Conflict or Compromise? How Violent Metaphors Polarize Partisan Issue Attitudes, Nathan P. Kalmoe, Joshua R. Gubler, and David A. Wood
Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology, Garrison Nuttall, Neal Snow, Scott L. Summers, and David A. Wood
AAA Research Relevance Task Force: Recommendations, David A. Wood
Submissions from 2017
Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, and David A. Wood
The Effects of Gamification on Corporate Compliance Training: A Field Experiment of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, and David A. Wood
How Does Intentional Earnings Smoothing Vary with Managerial Ability?, Peter Demerjian, Melissa F. Lewis-Western, and Sarah McVay
The Internet as an Information Intermediary, Michael S. Drake, Jacob R. Thornock, and Brady J. Twedt
Discussion of 10-K Disclosure Repetition and Managerial Reporting Incentives What Have We Learned and Where Do We Go with Textual Research?, Travis Dyer, Mark H. Lang, and Lorien Stice-Lawrence
The Evolution of 10-K Textual Disclosure: Evidence from Latent Dirichlet Allocation, Travis Dyer, Mark Lang, and Lorien Stice-Lawrence
The Effect of Industry Co-location on Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, and Dawn Matsumoto
The Impact of Shadow IT Systems on Perceived Information Credibility and Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, and David A. Wood
An Evaluation of the General vs. Specialist Nature of Top Accounting Journals, Scott L. Summers and David A. Wood
Williams & Jacobs, LLC: A Deposition on Business, Monte Swain, Steve Smith, and William B. Tayler
Submissions from 2016
Applying Basic Gamification Techniques to IT Compliance Training: Evidence from the Lab and Field, Ryan J. Baxter, D. Kip Holderness, and David A. Wood
Understanding Audit Quality: Insights from Audit Professionals and Investors*, Brant E. Christensen, Steven M. Glover, Thomas C. Omer, and Marjorie K. Shelley
Compensation or Feedback: Motivating Performance in Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, and David A. Wood
Do Managers Really Guide Through the fog? On the Challenges in Assessing the Causes of Voluntary Disclosure, Travis Dyer, Mark Lang, and Lorien Stice-Lawrence
Using Unstructured and Qualitative Disclosures to Explain Accruals, Richard Frankel, Jared Jennings, and Joshua A. Lee
How Do Firms Use Cash Tax Savings: A Cross-Country Analysis, Danielle Higgins Green and Jon Kerr
Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences, David A. Wood
Submissions from 2015
When Does Pre-IPO Financial Reporting Trigger Post-IPO Legal Consequences?, Mary Brooke Billings and Melissa F. Lewis-Western
The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, and David A. Wood
Insights into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, and Steven M. Glover
Compensation or Feedback: Motivating Performance in Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, and David A. Wood
Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, and David A. Wood
Historical Cost Measurement and the Use of DuPont Analysis by Market Participants, Asher Curtis, Melissa F. Lewis-Western, and Sara Toynbee
March Market Madness: The Impact of Value-Irrelevant Events on the Market Pricing of Earnings News*, Michael S. Drake, Kurt H. Gee, and Jacob R. Thornock
Short Sellers and the Informativeness of Stock Prices with Respect to Future Earnings, Michael S. Drake, James N. Myers, Linda A. Myers, and Michael D. Stuart
The Comovement of Investor Attention, Michael S. Drake, Darren T. Roulstone, Jared Jennings, and Jacob R. Thornock
The Usefulness of Historical Accounting Reports, Michael S. Drake, Darren T. Roulstone, and Jacob R. Thornock
Controls and the Asymmetric Stickiness of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, and Donald Young
Them’s Fightin’ Words: The Effects of Violent Rhetoric on Ethical Decision Making in Business, Joshua R. Gubler, Nathan P. Kalmoe, and David A. Wood
Citation-Based Accounting Education Publication Rankings, Mark Metcalf, Kevin Stocks, Scott L. Summers, and David A. Wood
An Examination of how Entry-Level Staff Auditors Respond to Tone at the Top vis-à-vis Tone at the Bottom, Jeffrey Pickerd, Scott L. Summers, and David A. Wood
The Effect of Information Choice on Auditors’ Judgments and Confidence, Steven D. Smith, William B. Tayler, and Douglas F. Prawitt
Submissions from 2014
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, and David A. Wood
Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, and Jacob R. Thornock
Issues Raised by Studying DeFond and Zhang: What Should Audit Researchers Do?, John Donovan
The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information, Michael S. Drake, Nicholas M. Guest, and Brady J. Twedt
Short Selling Around Restatement Announcements: When Do Bears Pounce?, Michael S. Drake, Linda A. Myers, Susan Scholz, and Nathan Y. Sharp
The Determinants and Consequences of Information Acquisition via EDG, Michael S. Drake, Darren T. Roulstone, and Jacob R. Thornock
Accounting Education Research: Ranking Institutions and Individual Scholars, D. Kip Holderness Jr., Noah M. Myers, Scott L. Summers, and David A. Wood
Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, and Donald Young
Submissions from 2013
Towards an Understanding of the Role of Standard Setters in Standard Setting, Abigail Allen and Karthik Ramanna
Acquirer Valuation and Acquisition Decisions: Identifying Mispricing Using Short Interest, Itzhak Ben-David, Michael S. Drake, and Darren T. Roulstone
Factors Associated with Price Reactions and Analysts’ Forecast Revisions Around SEC Filings, Theodore E. Christensen, William G. Heninger, and Earl K. Stice
A Descriptive Study of Factors Associated with the Internal Audit Function Having an Impact: Comparisons between Organizations in a Developed and an Emerging Economy, Audrey A. Gramling, Irem Nuhoglu, and David A. Wood
Submissions from 2012
Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?, Dirk E. Black, Ervin L. Black, Theodore E. Christensen, and William G. Heninger
A Re-Examination of Analysts’ Superiority Over Time-Series Forecasts of Annual Earnings, Mark T. Bradshaw, Michael S. Drake, James N. Myers, and Linda A. Myers
Strategy Selection, Surrogation, and Strategic Performance Measurement Systems, Jongwoon Choi, Gary Hecht, and William B. Tayler
The Effects of Preventive and Detective Controls on Employee Performance and Motivation, Margaret H. Christ, Scott A. Emett, Scott L. Summers, and David A. Wood
Investor Information Demand: Evidence from Google Searches Around Earnings Announcements, Michael S. Drake, Darren T. Roulstone, and Jacob R. Thornock
Publication Benchmarking Data Based on Faculty Promoted at the Top 75 US Accounting Research Institutions, Steven M. Glover, Douglas F. Prawitt, Scott L. Summers, and David A. Wood
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?, Douglas F. Prawitt, Nathan Y. Sharp, and David A. Wood
Submissions from 2011
Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?, T.J. Atwood, Michael S. Drake, James N. Myers, and Linda A. Myers
Short Interest as a Signal of Audit Risk, Cory A. Cassell, Michael S. Drake, and Stephanie J. Rasmussen
Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation, Jongwoon Choi, Gary Hecht, and William B. Tayler
Managerial Ability and Earnings Quality, Peter Demerjian, Melissa F. Lewis-Western, Baruch Lev, and Sarah McVay
Analysts’ Accrual-Related Over-Optimism: Do Analyst Characteristics Play a Role?, Michael S. Drake and Linda A. Myers
Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers, Michael S. Drake, Lynn Rees, and Edward P. Swanson
Individual Accounting Faculty Research Rankings by Topical Area and Methodology, Jeffrey Pickerd, Nathaniel M. Stephens, Scott L. Summers, and David A. Wood
Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?, Douglas F. Prawitt, Nathan Y. Sharp, and David A. Wood
Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates, Nathaniel M. Stephens, Scott L. Summers, Brady Williams, and David A. Wood
Problems to Avoid When Brainstorming Fraud Risks, David A. Wood and Jeffrey Pickerd
Submissions from 2010
Book-Tax Conformity, Earnings Persistence and the Association between Earnings and Future Cash Flows, T.J. Atwood, Michael S. Drake, and Linda A. Myers
Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?, Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, and Melissa F. Lewis-Western
Entrepreneurial Success: Differing Perceptions of Entrepreneurs and Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, and Aaron F. Zimbelman
Accounting Program Research Rankings by Topical Area and Methodology, Joshua G. Coyne, Scott L. Summers, Brady Williams, and David A. Wood
Entity-Level Controls: The Internal Auditor's Assessment of Management Tone at the Top, James Hansen, Nathaniel M. Stephens, and David A. Wood
The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts, Frank D. Hodge, Patrick E. Hopkins, and David A. Wood
Norms, Conformity, and Controls, William B. Tayler and Robert J. Bloomfield