Submissions from 2022
Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-Term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality*, Feng Guo, Ling Lei Lisic, Jeffrey Pittman, Timothy Seidel, Mi Zhou, and Ying Zhou
The Status of Robotic Process Automation, Steven A. Harrast and David A. Wood
Students Coming Prepared to Class? A Review of the Literature with a Call to Research, Melissa P. Larson and Jace Linnell
The Effects of a Second-chance Exam Policy in a Large-enrollment Introductory Accounting Course, Melissa Larson, William B. Tayler, and Jared R. Stark
You Can't Get There From Here: The Influence of an Audit Partner's Prior Non-public Accounting Experience on Audit Outcomes*, Ling Lei Lisic, Jeffrey Pittman, Timothy Seidel, and Aleksandra "Ally" B. Zimmerman
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 Impact of Managerial Discretion in Revenue Recognition: A Reexamination*, Linda A. Myers, Roy Schmardebeck, Timothy Seidel, and Michael D. Stuart
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
Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?, Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner, 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
Prior Audit Experience and CFO Financial Reporting Aggressiveness, Eric R. Condie, Kara M. Obermire, Timothy Seidel, and Michael S. Wilkins
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
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment, Zackery D. Fox, Martin Jacob, Jaron H. Wilde, and Ryan J. Wilson
Disclosure Sentiment: Machine Learning vs Dictionary Methods, Richard Frankel, Jared Jennings, and Joshua A. Lee
Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing, Jace Garrett, Rani Hoitash, and Douglas F. Prawitt
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research, Steven M. Glover, James C. Hansen, and Timothy Seidel
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
Determinants and Consequences of Noncompliance with the 2013 COSO Framework, Kunsu Park, Juan Qin, Timothy Seidel, and Jian Zhou
The Effects of High Estimate Uncertainty in Auditor Negligence Litigation*, Jeffrey Pickerd and M. David Piercey
Issues Related to the Assessment of the Effectiveness of Management Review Controls: Roundtable Summary, Douglas F. Prawitt
Implicit Attitudes and U.S. Tax Professionals’ Reliance on Offshore Tax Professionals’ Recommendations, Brian C. Spilker, Bryan W. Stewart, and David A. Wood
Common ASC 606 Issues: Software Entities, Jeff Wilks, Alexia Jentgen, and Steven Driscoll
Blockchain Technology: A Survey of Croatian Business Leaders, Dražen Zec and William G. Heninger
Submissions from 2020
Distinct Goods or Services in ASC 606, Andrew Bellomy, Jeff Wilks, and Jessica Ford
The Effect of Audit Materiality Disclosures on Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, and William F. Messier Jr.
SEC Commentary on ASC 606 Revenue Recognition Disclosures, Steven Driscoll and Jeff Wilks
Perspectives on Management Review Controls: Challenges and Solutions—Insights from a Qualitative Study of the Issues, John Fogarty, Mark Beasley, and Douglas F. Prawitt
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior, James C. Hansen, Ling Lei Lisic, Timothy Seidel, and Michael S. Wilkins
Common ASC 606 Issues: Health Care Entities, Morgan Hunsaker, Jeff Wilks, and Steven Driscoll
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
Payments to Customers for Cooperative Digital Marketing, Josh Mortensen and Jeff Wilks
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
Information Flows among Rivals and Corporate Investment*, Darren Bernard, Terrence Blackburne, and Jacob Thornock
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 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
The Taxation of Collectibles, Troy K. Lewis, Brian C. Spilker, and Kamri S. Call
Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses*, Ling Lei Lisic, Linda A. Myers, Timothy Seidel, and Jian Zhou
International Auditing Considerations at Carrefour S.A., Timothy Seidel and Bill Tayler
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
IRS Pursuing Self-employment Taxes from LLC Members, Troy K. Lewis and Ron Worsham
Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras*, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, and Timothy Seidel
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
Revenue Disaggregation Disclosures: Alphabet Case Study, Aubrey Schwendiman and Jeff Wilks
Revenue Disaggregation Disclosures: Ford Case Study, Aubrey Schwendiman and Jeff Wilks
Common ASC 606 Issues: Aerospace & Defense Entities, Jeff Wilks and Chapman Ellsworth
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
Minimum Guarantee on Sales- and Usage-based Royalties: Case Study, Andrew Bellomy and Jeff Wilks
IRS Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, and Braden M. Williams
Tax Principles for the Digital Age, Ellen Cook, Troy K. Lewis, and Annette Nellen
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 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
Changes in Corporate Effective Tax Rates Over the Past 25 Years, Scott D. Dyreng, Michelle Hanlon, Edward L. Maydew, and Jacob Thornock
The Consequences of Audit-Related Earnings Revisions, Jacob Z. Haislip, Linda A. Myers, Susan Scholz, and Timothy Seidel
The Effect of Industry Co-location on Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, and Dawn Matsumoto
Combining Desktop and Cloud Software: Hybrid Contracts, Cole Moffat and Jeff Wilks
OEMs, Incentives, and Variable Consideration: Case Study, Cole Moffat and Jeff Wilks
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
Auditors’ Response to Assessments of High Control Risk: Further Insights*, Timothy Seidel