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Kelley: Accounting (Topic)
133,200 Total downloads

Indiana University Kelley School of Business Logo
Showing Papers 1 - 50 of 230
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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
Samuel B. Bonsall IV, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: April 14, 2017
Accepted Paper Series

The Internet as an Information Intermediary
Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 17-22
Michael S. Drake, Jacob R. Thornock and Brady J. Twedt
Brigham Young University - Marriott School, Brigham Young University and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: March 23, 2017
Accepted Paper Series

Incl. Electronic Paper The Effects of Auditor Tenure on Fraud and Its Detection
Kelley School of Business Research Paper No. 17-21
Evelyn Patterson and Reed Smith
Indiana University-Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: March 20, 2017
Working Paper Series
117 downloads

Incl. Electronic Paper Aggregate Supply and Demand Shocks and Asset Prices
Kelley School of Business Research Paper No. 17-18
Ray Ball, Gil Sadka and Ayung Tseng
University of Chicago - Accounting, University of Texas at Dallas and Indiana University
Date Posted: March 13, 2017
Working Paper Series
83 downloads

Incl. Electronic Paper Analyst Forecast Bundling
Kelley School of Business Research Paper No. 17-17
Michael S. Drake, Joseph Pacelli and Brady J. Twedt
Brigham Young University - Marriott School, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: March 01, 2017
Working Paper Series
95 downloads

Incl. Electronic Paper Who Invests in Corporate Tax Avoiders?
Kelley School of Business Research Paper No. 17-16
Sonja O. Rego, Brian M. Williams and Ryan J. Wilson
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
Date Posted: February 16, 2017
Last Revised: June 21, 2017
Working Paper Series
182 downloads

Incl. Electronic Paper Usefulness of Interest Income Sensitivity Disclosures
Kelley School of Business Research Paper No. 17-13
Mei Cheng, Leslie D. Hodder and Jessica Watkins
University of Arizona - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: February 08, 2017
Last Revised: March 06, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper Supply and Demand for Bellwether Disclosure
Kelley School of Business Research Paper No. 17-10
Ayung Tseng
Indiana University
Date Posted: January 23, 2017
Working Paper Series
45 downloads

Incl. Electronic Paper 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
Max Hewitt, Jessica Watkins and Teri Lombardi Yohn
University of Arizona - Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: January 23, 2017
Working Paper Series
73 downloads

Incl. Electronic Paper Financial Reporting Frequency and Earnings Information Spillovers around the World
Kelley School of Business Research Paper No. 17-7
Salman Arif and Emmanuel T. De George
Indiana University - Kelley School of Business - Department of Accounting and London Business School
Date Posted: January 18, 2017
Last Revised: January 30, 2017
Working Paper Series
93 downloads

Incl. Electronic Paper 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
Samuel B. Bonsall IV and Brian P. Miller
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: November 08, 2016
Last Revised: November 26, 2016
Working Paper Series
282 downloads

Incl. Electronic Paper Credit and Punishment: Career Incentives in Corporate Banking
Kelley School of Business Research Paper No. 16-81
Janet Gao, Kristoph Kleiner and Joseph Pacelli
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
Date Posted: November 07, 2016
Last Revised: June 07, 2017
Working Paper Series
69 downloads

Incl. Electronic Paper 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
Evelyn Patterson, Reed Smith and Samuel L. Tiras
Indiana University-Kelley School of Business, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business
Date Posted: July 22, 2016
Working Paper Series
237 downloads

Incl. Electronic Paper Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?
Kelley School of Business Research Paper No. 16-58
Lori Shefchik Bhaskar, Joseph H. Schroeder and Marcy L. Shepardson
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
Date Posted: July 15, 2016
Last Revised: April 24, 2017
Working Paper Series
180 downloads

Incl. Electronic Paper Did Regulation Fair Disclosure Prevent Selective Disclosure? Direct Evidence from Intraday Volume and Returns
Kelley School of Business Research Paper No. 16-52
John L. Campbell, Brady J. Twedt and Benjamin C. Whipple
University of Georgia - J.M. Tull School of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: July 01, 2016
Last Revised: December 25, 2016
Working Paper Series
199 downloads

Incl. Electronic Paper A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrent Earnings Announcements
27th Annual Conference on Financial Economics and Accounting Paper, Kelley School of Business Research Paper No. 16-50
Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: June 29, 2016
Last Revised: March 22, 2017
Working Paper Series
198 downloads

Incl. Electronic Paper Changes in the I/B/E/S Database and Their Effect on the Observed Properties of Analyst Forecasts
Kelley School of Business Research Paper No. 16-46
Andrew C. Call, Max Hewitt, Jessica Watkins and Teri Lombardi Yohn
Arizona State University (ASU) - School of Accountancy, University of Arizona - Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: June 03, 2016
Working Paper Series
245 downloads

Incl. Electronic Paper Lost in the Details: Market Consequences of Disaggregating Items with Homogeneous Characteristics
Kelley School of Business Research Paper No. 16-44
Eric R. Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University Bloomington, Department of Accounting, Students, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 26, 2016
Last Revised: December 24, 2016
Working Paper Series
131 downloads

Incl. Electronic Paper 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
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: May 14, 2016
Working Paper Series
160 downloads

Incl. Electronic Paper Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns
Kelley School of Business Research Paper No. 16-41
Michelle Hutchens, Sonja O. Rego and Amy Genson Sheneman
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 14, 2016
Last Revised: June 26, 2016
Working Paper Series
263 downloads

Incl. Electronic Paper 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
Lisa Milici Gaynor, Andrea Seaton Kelton, Molly Mercer and Teri Lombardi Yohn
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 Indiana University - Kelley School of Business - Department of Accounting
Date Posted: March 16, 2016
Last Revised: April 21, 2016
Accepted Paper Series
629 downloads

Incl. Electronic Paper The Pricing and Performance of Supercharged IPOs
Kelley School of Business Research Paper No. 16-14, Rotman School of Management Working Paper No. 2725531
Alexander Edwards, Michelle Hutchens and Sonja O. Rego
University of Toronto - Rotman School of Management, University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: February 02, 2016
Last Revised: April 02, 2017
Working Paper Series
310 downloads

Incl. Electronic Paper Earnings Increases as a Type-Revealing Signal
Kelley School of Business Research Paper No. 16-10, HEC Paris Research Paper No. ACC-2016-1132
Messod Daniel Beneish and Vedran Capkun
Indiana University - Kelley School of Business - Department of Accounting and HEC Paris - Accounting and Management Control Department
Date Posted: January 28, 2016
Last Revised: February 26, 2016
Working Paper Series
121 downloads

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
Joseph H. Schroeder and Marcy L. Shepardson
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: December 09, 2015
Accepted Paper Series

Incl. Electronic Paper Managerial Ability and Credit Risk Assessment
Kelley School of Business Research Paper No. 15-62
Samuel B. Bonsall IV, Eric R. Holzman and Brian P. Miller
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Indiana University Bloomington, Department of Accounting, Students and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: August 23, 2015
Last Revised: April 13, 2017
Working Paper Series
327 downloads

Incl. Electronic Paper Corporate Culture and Analyst Catering
Kelley School of Business Research Paper No. 15-57
Joseph Pacelli
Indiana University - Kelley School of Business - Department of Accounting
Date Posted: August 09, 2015
Last Revised: June 07, 2017
Working Paper Series
441 downloads

Incl. Electronic Paper Conforming Tax Avoidance and Capital Market Pressure
Kelley School of Business Research Paper No. 15-48, Columbia Business School Research Paper No. 15-63
Brad A. Badertscher, Sharon P. Katz, Sonja O. Rego and Ryan J. Wilson
University of Notre Dame, Columbia Business School - Accounting, Business Law & Taxation, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Date Posted: June 17, 2015
Last Revised: February 16, 2016
Working Paper Series
484 downloads

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
Andre Boik, Shane M. Greenstein and Jeffrey Prince
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
Date Posted: March 29, 2015
Working Paper Series

A Plain English Measure of Financial Reporting Readability
Kelley School of Business Research Paper No. 15-33
Samuel B. Bonsall IV, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: February 06, 2015
Last Revised: April 13, 2017
Working Paper Series

Incl. Electronic Paper Entropy-Balanced Discretionary Accruals
Kelley School of Business Research Paper No. 15-31, Simon Business School Working Paper No. FR 15-01
Jeff L. McMullin and Bryce Schonberger
Indiana University - Kelley School of Business - Department of Accounting and University of Rochester - Simon Business School
Date Posted: January 29, 2015
Last Revised: May 25, 2016
Working Paper Series
405 downloads

Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
Accounting Review, Forthcoming, Kelley School of Business Research Paper No. 15-12
Mark E. Evans, Richard W. Houston, Michael F. Peters and Jamie H. Pratt
Wake Forest University, University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: January 10, 2015
Accepted Paper Series

Incl. Electronic Paper Financial Statement-Based Forecasts and Analyst Forecasts of Profitability: The Effect of Mandatory IFRS Adoption
Kelley School of Business Research Paper No. 15-9
Matthias Demmer, Paul Pronobis and Teri Lombardi Yohn
Free University of Berlin (FUB) - Department of Business and Economics, Free University of Berlin (FUB) - Department of Business and Economics and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: January 04, 2015
Last Revised: March 09, 2016
Working Paper Series
472 downloads

The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective
Journal of Accounting Research, Vol. 52, No. 3, 2014, Kelley School of Business Research Paper No. 2014-37
Shana Clor-Proell and Laureen A. Maines
Texas Christian University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: September 11, 2014
Accepted Paper Series

Incl. Electronic Paper Evidence on the Impact of Adopting English as an External Reporting Language on Foreign Investment, Information Asymmetry, and Analyst Following
Forthcoming, Journal of International Business Studies, Kelley School of Business Research Paper No. 2014-01
Thomas Jeanjean, Hervé Stolowy, Michael H.R. Erkens and Teri Lombardi Yohn
ESSEC Business School - Department of Accounting and Management Control, HEC Paris - Accounting and Management Control Department, Erasmus University Rotterdam - Erasmus School of Economics and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 09, 2014
Accepted Paper Series
148 downloads

Who's Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press
Review of Accounting Studies, Forthcoming
Lynn L. Rees, Nathan Y. Sharp and Brady J. Twedt
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: March 18, 2014
Accepted Paper Series

Incl. Electronic Paper Retirement Account Options When Beginning a Career
Journal of Financial Service Professionals, May 2014, Kelley School of Business Research Paper No. 2014-07
Gregory G. Geisler and Jerry Stern
University of Missouri at Saint Louis - Accounting Area and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: March 13, 2014
Accepted Paper Series
60 downloads

Incl. Electronic Paper The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective
Kelley School of Business Research Paper No. 2014-30
Shana Clor-Proell and Laureen A. Maines
Texas Christian University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: February 07, 2014
Working Paper Series
224 downloads

Incl. Electronic Paper Can I Borrow Your Footnotes? Footnote Boilerplate's Learning Externality
Kelley School of Business Research Paper No. 2014-13
Jeff L. McMullin
Indiana University - Kelley School of Business - Department of Accounting
Date Posted: January 22, 2014
Last Revised: August 02, 2016
Working Paper Series
387 downloads

Incl. Electronic Paper Private versus Public Corporate Ownership: Implications for Future Profitability
Kelley School of Business Research Paper No. 2014-16
Kristian D. Allee, Brad A. Badertscher and Teri Lombardi Yohn
University of Arkansas - Department of Accounting, University of Notre Dame and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: January 07, 2014
Last Revised: June 16, 2015
Working Paper Series
235 downloads

Incl. Electronic Paper An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Reliance on Earnings
Kelley School of Business Research Paper No. 2014-38
Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: December 21, 2013
Last Revised: December 04, 2016
Working Paper Series
307 downloads

Incl. Electronic Paper Understanding the Relation between Accruals and Volatility: A Real Options-Based Investment Approach
Forthcoming, Journal of Accounting & Economics (JAE), Vol. 62, No. 1, 2016, Kelley School of Business Research Paper No. 2014-26
Salman Arif, Nathan T. Marshall and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: December 12, 2013
Last Revised: June 16, 2016
Accepted Paper Series
267 downloads

Incl. Electronic Paper In Short Supply: Short Sellers and Stock Returns
Rock Center for Corporate Governance at Stanford University Working Paper No. 165
Messod Daniel Beneish, Charles M.C. Lee and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and Syracuse University
Date Posted: December 04, 2013
Last Revised: April 19, 2015
Working Paper Series
964 downloads

Incl. Electronic Paper Defying Gravity: Costly Signaling to Mislead or to Inform?
HEC Paris Research Paper No. ACC-2013-1024
Messod Daniel Beneish, Vedran Capkun and Martin S. Fridson
Indiana University - Kelley School of Business - Department of Accounting, HEC Paris - Accounting and Management Control Department and Lehmann, Livian, Fridson Advisors LLC
Date Posted: November 06, 2013
Last Revised: May 12, 2014
Working Paper Series
168 downloads

S&P 500 Membership and Managers’ Supply of Conservative Financial Reports
Forthcoming, Journal of Business, Finance, and Accounting
Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma - Michael F. Price College of Business and Miami University of Ohio - Department of Accountancy
Date Posted: October 25, 2013
Last Revised: February 23, 2016
Accepted Paper Series

Incl. Electronic Paper Capital Markets Valuation and Accounting Performance of Most Admired Knowledge Enterprise (MAKE) Award Winners
Decision Support Systems, Forthcoming
Mark L. DeFond, Yaniv Konchitchki, Jeff L. McMullin and Daniel E. O'Leary
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Southern California - Marshall School of Business
Date Posted: September 30, 2013
Accepted Paper Series
340 downloads

The Effect of Budget Authority and Budget Frame on Managerial Reporting and Welfare
Jason Brown, Joseph G. Fisher and Sean A. Peffer
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Kentucky - Gatton College of Business and Economics
Date Posted: September 04, 2013
Working Paper Series

The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms
Auditing: A Journal of Practice & Theory, Vol. 32, No. 4, 2013
Joseph H. Schroeder and Chris E. Hogan
Indiana University - Kelley School of Business - Department of Accounting and Michigan State University - Department of Accounting & Information Systems
Date Posted: July 29, 2013
Last Revised: June 05, 2015
Accepted Paper Series

Incl. Electronic Paper The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information
The Accounting Review, Vol. 89, No. 5, pp. 1673-1701, 2014, Kelley School of Business Research Paper No. 2014-41
Michael S. Drake, Nicholas M. Guest and Brady J. Twedt
Brigham Young University - Marriott School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 25, 2013
Last Revised: November 13, 2014
Accepted Paper Series
616 downloads

Incl. Electronic Paper How Earnings Management Affects Investment Decisions through its Differential Effects on a Firm’s Cash Flows and Shareholders’ Trust in the Firm’s Managers
Max Hewitt, Frank D. Hodge and Jamie H. Pratt
University of Arizona - Eller College of Management, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: April 06, 2013
Last Revised: December 03, 2016
Working Paper Series
689 downloads

Earnings Manipulation and Expected Returns
Financial Analysts Journal, Vol. 69, No. 2, 2013
Messod Daniel Beneish, Charles M.C. Lee and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: March 31, 2013
Accepted Paper Series


 

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