Submissions from 2017
An Examination of Firms’ Responses to Tax Forgiveness, Terry Shevlin, Jacob Thornock, and Braden Williams
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, Steven D. Smith, and William B. Tayler
PwC Revenue Recognition Survey and SAB 74 Disclosure Guidance, Jeff Wilks and Lydia Sheffield
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
Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?, Jeffrey L. Hoopes, Jacob Thornock, and Braden M. Williams
Will “A Better Way” for a Confident America Lead to Tax Reform?, Troy K. Lewis
SEC Makes TRG Discussions Authoritative, Cole Moffat and Jeff Wilks
The Crucial Role of Stakeholders and the TRG in Updating ASC 606: Case Study, Cole Moffat and Jeff Wilks
Determining the Transfer of Control, Brett Riley and Jeff Wilks
Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences, David A. Wood
Submissions from 2015
The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards, H. Scott Asay, Tim Brown, Mark W. Nelson, and T. Jeffrey Wilks
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
Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management, Cory A. Cassell, Linda A. Myers, and Timothy Seidel
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
Market (In)attention and the Strategic Scheduling and Timing of Earnings Announcements, Ed deHaan, Terry Shevlin, and Jacob Thornock
March Market Madness: The Impact of Value-Irrelevant Events on the Market Pricing of Earnings News*, Michael S. Drake, Kurt H. Gee, and Jacob 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 Thornock
The Usefulness of Historical Accounting Reports, Michael S. Drake, Darren T. Roulstone, and Jacob 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
Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets, Michelle Hanlon, Edward L. Maydew, and Jacob Thornock
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 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 Thornock
The Reputational Costs of Tax Avoidance*, John Gallemore, Edward L. Maydew, and Jacob Thornock
Trust and Financial Reporting Quality, Jace Garrett, Rani Hoitash, and Douglas F. Prawitt
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
Congress and the Extenders: Doing the Same Thing Over and Over and Expecting Different Results, Troy K. Lewis
What Do the Cash Method of Accounting and Sausages Have in Common?, Troy K. Lewis
The Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs, Thomas J. Purcell III, Nancy Nichols, Shelley Rhoades-Catanach, Jane T. Ruben, Roby B. Sawyers, and Brian C. Spilker
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
Managers’ Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence, Jasmijn C. Bol, Gary Hecht, and Steven D. Smith
Factors Associated with Price Reactions and Analysts’ Forecast Revisions Around SEC Filings, Theodore E. Christensen, William G. Heninger, and Earl K. Stice
Exploring the Role Delaware Plays as a Domestic Tax Haven, Scott D. Dyreng, Bradley P. Lindsey, and Jacob Thornock
Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum, Steven M. Glover and Douglas F. Prawitt
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
Can Short Restrictions Actually Increase Informed Short Selling?, Adam C. Kolasinski, Adam Reed, and Jacob Thornock
8 Steps to Update Internal Control, Douglas F. Prawitt and Ken Tysiac
Put COSO Update to Work, Douglas F. Prawitt and Ken Tysiac
The Effects of Dividend Taxation on Short Selling and Market Quality, Jacob Thornock
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 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
Lease Transaction Structuring, Earnings Management, and Management Credibility, Susan D. Krische, Paula R. Sanders, and Steven D. Smith
The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS, Wayne R. Landsman, Edward L. Maydew, and Jacob Thornock
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
A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases, Yuri Biondi, Robert Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Eiko Tsujiyama, and T. Jeffrey Wilks
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
Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices, Jeffrey Hales, Shankar Venkataraman, and T. Jeffrey Wilks
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
Decomposition of Fraud-Risk Assessments and Auditors’ Sensitivity to Fraud Cues*, T. Jeffrey Wilks and Mark F. Zimbelman
Submissions from 2009
Disclosure Quality and the Mispricing of Accruals and Cash Flow, Michael S. Drake, James N. Myers, and Linda A. Myers
Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change, Steven M. Glover, Douglas F. Prawitt, and Mark H. Taylor
Earnings Misstatements, Restatements, and Corporate Governance, William G. Heninger, Yongtae Kim, and Sandeep Nabar
Internal Audit Quality and Earnings Management, Douglas F. Prawitt, Jason L. Smith, and David A. Wood
The Balanced Scorecard as a Strategy-Evaluation Tool: The Effects of Implementation Involvement and a Causal-Chain Focus, William B. Tayler
Submissions from 2008
Diversification to Mitigate Expropriation in the Tobacco Industry, Messod D. Beneish, Ivo Ph. Jansen, Melissa F. Lewis-Western, and Nathan V. Stuart
Margin Trading, Overpricing, and Synchronization Risk, Sanjeev Bhojraj, Robert J. Bloomfield, and William B. Tayler
Momentum, Reversal, and Uninformed Traders in Laboratory Markets, Robert J. Bloomfield, William B. Tayler, and Flora H. Zhou
Component Materiality for Group Audits, Steven M. Glover, Jonathan T. Liljegren, Douglas F. Prawitt, and William F. Messier
Effects of Friendship in Transactions in an Emerging Market: Empirical Evidence from Brazil, Wesley Mendes-Da-Silva, Thaís Fernanda Salves de Brito, Rubens Famá, and Jonathan T. Liljegren
Managing Multiple Identities, Bryce H. Peterson, Paul Smedegaard, William G. Heninger, and Marshall B. Romney
Submissions from 2007
The Role of Tax Regulation and Compensation Contracts in the Decision to Voluntarily Expense Employee Stock Options, Walter G. Blacconiere, Marilyn F. Johnson, and Melissa F. Lewis-Western