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Kelley: Accounting (Topic)

159,977 Total downloads

Viewing: 1 - 50 of 250 papers

1.

The Dark Side of Low Financial Reporting Frequency: Investors’ Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers

Kelley School of Business Research Paper No. 17-7
Number of pages: 52 Posted: 17 Aug 2019 Last Revised: 10 Dec 2019
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management and University of Miami
Downloads 759
2.

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

Journal of Accounting & Economics (JAE), Forthcoming, Kelley School of Business Research Paper No. 19-2
Number of pages: 71 Posted: 19 Dec 2018
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

Multiple version iconThere are 2 versions of this paper

Downloads 105
3.

How Well Do Effective Tax Rates Capture Tax Avoidance?

Kelley School of Business Research Paper No. 18-92
Number of pages: 53 Posted: 26 Nov 2018 Last Revised: 16 Apr 2020
Working Paper Series
University of North Texas, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business
Downloads 238
4.

Audit Process, Private Information, and Insider Trading

Kelley School of Business Research Paper No. 18-85
Number of pages: 58 Posted: 02 Nov 2018 Last Revised: 17 Mar 2020
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, Stanford Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and The Wharton School, University of Pennsylvania
Downloads 557
5.

It's Not So Bad: Director Bankruptcy Experience and Corporate Risk Taking

Kelley School of Business Research Paper No. 18-78, European Corporate Governance Institute – Finance Working Paper No. 648/2020,
Number of pages: 64 Posted: 14 Sep 2018 Last Revised: 20 Jan 2020
Working Paper Series
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis and Indiana University - Kelley School of Business - Department of Finance
Downloads 345
6.

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Kelley School of Business Research Paper No. 18-72
Number of pages: 50 Posted: 23 Aug 2018 Last Revised: 25 Jul 2019
Working Paper Series
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 204
7.

How Do Openness of Internal Reporting and Shared Interest with an Employee Affect Managerial Collusion and Subsequent Cooperation?

Number of pages: 47 Posted: 17 Aug 2018 Last Revised: 22 Jan 2020
Working Paper Series
Clemson University - School of Accountancy
Downloads 54
8.

Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World?

Kelley School of Business Research Paper No. 18-68, Stanford University Graduate School of Business Research Paper No. 18-37
Number of pages: 47 Posted: 16 Aug 2018 Last Revised: 26 Jan 2020
Working Paper Series
Stanford Graduate School of Business, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 106
9.

Tradeoffs Between Tax and Financial Reporting Benefits: Evidence From Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming, Kelley School of Business Research Paper No. 18-61
Posted: 02 Aug 2018
Accepted Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems, Florida State University, Indiana University - Kelley School of Business and Wisconsin School of Business
10.

The Level of Blame and Disclosure Propensity

Kelley School of Business Research Paper No. 18-63
Number of pages: 49 Posted: 25 Jul 2018 Last Revised: 09 Dec 2019
Working Paper Series
Georgetown University - McDonough School of Business, Indiana University, Emory University Goizueta Business School and Seoul National University - College of Business Administration
Downloads 189
11.

The Effects of Ratings Disclosure by Bank Regulators

Kelley School of Business Research Paper No. 18-46
Number of pages: 59 Posted: 17 May 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 169
12.

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 18-42
Number of pages: 60 Posted: 08 May 2018
Accepted Paper Series
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 161
13.

Increased Mandated Disclosure Frequency and Price Formation: Evidence from the 8-K Expansion Regulation

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 02 Apr 2018 Last Revised: 03 Sep 2018
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 258
14.

Identifying the Nature and Value of Expected Merger Synergies

Kelley School of Business Research Paper No. 18-24
Number of pages: 62 Posted: 24 Mar 2018 Last Revised: 31 Jul 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University and Maastricht University School of Business and Economics
Downloads 223
15.

The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Kelley School of Business Research Paper No. 18-13
Number of pages: 62 Posted: 10 Feb 2018 Last Revised: 13 Apr 2020
Working Paper Series
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 94
16.

Measuring Executive Personality Using Machine-Learning Algorithms: A New Approach and Audit Fee-Based Validation Tests

Journal of Business Finance and Accounting, Vol. 47, No. 3-4, pp. 519-544, 2020
Posted: 17 Jan 2018 Last Revised: 08 May 2020
Accepted Paper Series
Simon Fraser University, Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Czech Republic, Indiana University - Kelley School of Business - Department of Accounting, University of Waterloo and University of British Columbia (UBC) - Sauder School of Business
17.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 54 Posted: 09 Jan 2018 Last Revised: 30 Jan 2019
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 261
18.

An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion

Kelley School of Business Research Paper No. 18-6
Number of pages: 52 Posted: 09 Jan 2018 Last Revised: 27 Jan 2019
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 402
19.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 47 Posted: 27 Nov 2017 Last Revised: 02 Aug 2019
Working Paper Series
University of Kentucky - Von Allmen School of Accountancy, University of Notre Dame - Mendoza College of Business and Emory University Goizueta Business School
Downloads 178
20.

The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers

Number of pages: 47 Posted: 04 Oct 2017 Last Revised: 16 Jun 2019
Working Paper Series
Utah State University - Huntsman School of Business and University of Oregon - Lundquist College of Business
Downloads 211
21.

The Role of Management Talent in the Production of Informative Regulatory Filings

Kelley School of Business Research Paper No. 17-65
Number of pages: 53 Posted: 05 Sep 2017 Last Revised: 27 Mar 2018
Working Paper Series
Pennsylvania State University - Department of Accounting, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 135
22.

Why Pay Our Fair Share? How Perceived Influence Over Laws Affects Tax Evasion

The Journal of the American Taxation Association, Vol. 42, No. 1, Spring 2020, Kelley School of Business Research Paper No. 17-66
Posted: 05 Sep 2017 Last Revised: 18 Mar 2020
Accepted Paper Series
Baylor University, University of Connecticut - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
23.

German and US Investment Professionals’ Use of Corporate Social Responsibility Disclosures in Their Personal Investment Decisions and Recommendations to Clients

Kelley School of Business Research Paper No. 17-61, AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 50 Posted: 17 Aug 2017 Last Revised: 12 May 2020
Working Paper Series
University of Bern - Institute for Accounting, Tilburg University, University of Pittsburgh and University of Pittsburgh - Accounting Group
Downloads 212
24.

The Role of Effective Control Systems in Capturing Innovation

Kelley School of Business Research Paper No. 17-57
Number of pages: 53 Posted: 04 Aug 2017 Last Revised: 12 Nov 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 224
25.

A Plain English Measure of Financial Reporting Readability

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Posted: 14 Apr 2017
Accepted Paper Series
Pennsylvania State University - Department of Accounting, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

Multiple version iconThere are 2 versions of this paper

26.

The Internet as an Information Intermediary

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 17-22
Posted: 23 Mar 2017
Accepted Paper Series
Brigham Young University - Marriott School, Brigham Young University and University of Oregon - Lundquist College of Business

Multiple version iconThere are 2 versions of this paper

27.

The Effects of Auditor Tenure on Fraud and Its Detection

Kelley School of Business Research Paper No. 17-21
Number of pages: 51 Posted: 20 Mar 2017 Last Revised: 03 Dec 2018
Working Paper Series
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 336
28.

Analyst Forecast Bundling

Forthcoming, Management Science
Number of pages: 61 Posted: 01 Mar 2017 Last Revised: 04 Mar 2019
Accepted Paper Series
Brigham Young University - Marriott School, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 370
29.

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Kelley School of Business Research Paper No. 17-16
Number of pages: 53 Posted: 16 Feb 2017 Last Revised: 13 Apr 2020
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 303
30.

Usefulness of Interest Income Sensitivity Disclosures

Kelley School of Business Research Paper No. 17-13
Number of pages: 61 Posted: 08 Feb 2017 Last Revised: 15 Dec 2019
Working Paper Series
University of Arizona - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 89
31.

The Effects of Investors’ Information Processing Limitations When Incorporating Return on Assets into Their Investment Decisions

Kelley School of Business Research Paper No. 17-9
Number of pages: 52 Posted: 23 Jan 2017
Working Paper Series
University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 140
32.

The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Number of pages: 45 Posted: 08 Nov 2016 Last Revised: 26 Nov 2016
Working Paper Series
Pennsylvania State University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 603
33.

Credit and Punishment: Are Corporate Bankers Disciplined for Risk Taking?

Review of Financial Studies, Forthcoming
Number of pages: 77 Posted: 07 Nov 2016 Last Revised: 20 Feb 2020
Working Paper Series
Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Finance and Indiana University - Kelley School of Business - Department of Accounting
Downloads 303
34.

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Kelley School of Business Research Paper No. 16-60
Number of pages: 43 Posted: 22 Jul 2016 Last Revised: 19 Dec 2018
Working Paper Series
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 449
35.

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Kelley School of Business Research Paper No. 16-58
Number of pages: 58 Posted: 15 Jul 2016 Last Revised: 09 May 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 489
36.

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 01 Jul 2016 Last Revised: 06 Apr 2020
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Oregon - Lundquist College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 395
37.

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

27th Annual Conference on Financial Economics and Accounting Paper, Kelley School of Business Research Paper No. 16-50
Number of pages: 68 Posted: 29 Jun 2016 Last Revised: 01 Aug 2018
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

Multiple version iconThere are 2 versions of this paper

Downloads 407
38.

Analysts’ Annual Earnings Forecasts and Changes to the I/B/E/S Database

Number of pages: 61 Posted: 03 Jun 2016 Last Revised: 29 Jan 2020
Working Paper Series
Arizona State University (ASU) - School of Accountancy, University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 495
39.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 52 Posted: 26 May 2016 Last Revised: 05 Sep 2019
Working Paper Series
The Ohio State University - Department of Accounting & Management Information Systems, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 265
40.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
Working Paper Series
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 239
41.

Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns

Kelley School of Business Research Paper No. 16-41
Number of pages: 43 Posted: 14 May 2016 Last Revised: 26 Jun 2016
Working Paper Series
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 433
42.

Understanding the Relation between Financial Reporting Quality and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Kelley School of Business Research Paper No. 16-26
Number of pages: 55 Posted: 16 Mar 2016 Last Revised: 21 Apr 2016
Accepted Paper Series
University of South Florida - School of Accountancy, Wake Forest University - Babcock Graduate School of Management and Wayne Calloway School of Business and Accountancy, DePaul University and Emory University Goizueta Business School
Downloads 1,292
43.

The Pricing and Performance of Supercharged IPOs

The Accounting Review, Forthcoming, DOI: org/10.2308/accr-52304
Number of pages: 64 Posted: 02 Feb 2016 Last Revised: 25 Oct 2018
Accepted Paper Series
University of Toronto - Rotman School of Management, University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 531
44.

Earnings Increases as a Type-Revealing Signal

Kelley School of Business Research Paper No. 16-10, HEC Paris Research Paper No. ACC-2016-1132
Number of pages: 54 Posted: 28 Jan 2016 Last Revised: 26 Feb 2016
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and HEC Paris - Accounting and Management Control Department
Downloads 161
45.

Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?

Accounting Review, Vol. 91, No. 4, 2016 Forthcoming, Kelley School of Business Research Paper No. 16-1
Posted: 09 Dec 2015
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
46.

Managerial Ability and Credit Risk Assessment

Kelley School of Business Research Paper No. 15-62
Number of pages: 56 Posted: 23 Aug 2015 Last Revised: 13 Apr 2017
Working Paper Series
Pennsylvania State University - Department of Accounting, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 462
47.

Corporate Culture and Analyst Catering

Journal of Accounting and Economics, Volume 67, Issue 1, Pages 120-143
Number of pages: 55 Posted: 09 Aug 2015 Last Revised: 07 Jan 2020
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 663
48.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
Accepted Paper Series
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 947
49.

A Taxonomy of Household Internet Consumption

Kelley School of Business Research Paper No. 15-28, TPRC 43: The 43rd Research Conference on Communication, Information and Internet Policy Paper
Posted: 29 Mar 2015
Working Paper Series
University of California, Davis - Department of Economics, Harvard University - Technology & Operations Management Unit and Indiana University - Kelley School of Business - Department of Business Economics & Public Policy
50.

A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Posted: 06 Feb 2015 Last Revised: 13 Apr 2017
Working Paper Series
Pennsylvania State University - Department of Accounting, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

Multiple version iconThere are 2 versions of this paper