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Scheller: Accounting (Topic)
13,827 Total downloads

Georgia Tech Scheller College of Business Logo

Georgia Tech Scheller College of Business Research Papers Series

Showing Papers 1 - 50 of 58
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How Insights from the 'New' JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice
Auditing: A Journal of Practice & Theory, Forthcoming
Emily E. Griffith, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, Emory University - Goizueta Business School and Georgia Institute of Technology - Scheller College of Business
Date Posted: September 26, 2015
Last Revised: November 17, 2015
Accepted Paper Series

Incl. Electronic Paper Are 'Good' Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes
Lori Shefchik Bhaskar, Tracie M. Majors and Adam Vitalis
Indiana University - Kelley School of Business - Department of Accounting, University of Southern California and Georgia Institute of Technology - Accounting Area
Date Posted: September 26, 2015
Last Revised: November 16, 2016
Working Paper Series
194 downloads

Incl. Electronic Paper Building a Safe Harbor for Whom? A Look at Cautionary Disclaimers and Investors' Reactions to Forward-Looking Statements
H. Scott Asay and Jeffrey Hales
University of Iowa - Department of Accounting and Georgia Institute of Technology - Scheller College of Business
Date Posted: March 05, 2015
Working Paper Series
125 downloads

Incl. Electronic Paper Measuring the Effects of Non-Cash Investing & Financing Activities
Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 2-17
Charles W. Mulford and Husbert Nicholson
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Date Posted: August 05, 2014
Accepted Paper Series
135 downloads

Incl. Electronic Paper Auditor Mindsets and Audits of Complex Estimates
Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous and Donald Young
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Georgia Institute of Technology - Scheller College of Business
Date Posted: August 01, 2014
Last Revised: October 25, 2015
Working Paper Series
373 downloads

Incl. Electronic Paper Understanding Unrecognised Tax Benefits
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Charles W. Mulford and Alex B. Pfeffer
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Date Posted: July 24, 2014
Accepted Paper Series
127 downloads

Myopic Loss Aversion and Market Experience
Journal of Economic Behavior and Organization, Vol. 97, 2014
Brian W. Mayhew and Adam Vitalis
University of Wisconsin, Madison - Department of Accounting and Information Systems and Georgia Institute of Technology - Accounting Area
Date Posted: March 14, 2014
Accepted Paper Series

Experimental Evidence Relating to the Person-Situation Interactionist Model of Ethical Decision Making
Business Ethics Quarterly, Vol.15, Issue 3, 2005, University of Alberta School of Business Research Paper No. 2013-155
James C. Gaa, Bryan K. Church, Khalid Nainar and Mohamed Shehata
University of Alberta - Department of Accounting, Operations & Information Systems, Georgia Institute of Technology - Accounting Area, McMaster University - Michael G. DeGroote School of Business and McMaster University - Michael G. DeGroote School of Business
Date Posted: May 28, 2013
Last Revised: October 25, 2015
Accepted Paper Series

Incl. Electronic Paper Controls and the Asymmetric Stickiness of Norms
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Scott A. Emett, Ronald N. Guymon, William B. Tayler and Donald Young
Arizona State University (ASU) - W.P. Carey School of Business, Georgia State University, Brigham Young University and Georgia Institute of Technology - Scheller College of Business
Date Posted: March 19, 2013
Last Revised: August 16, 2016
Working Paper Series
235 downloads

Incl. Electronic Paper Misleading Signals from Operating Cash Flow in the Presence of Non-Controlling Interests
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 2, 2012
Charles W. Mulford and Maital Dar
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Date Posted: February 12, 2013
Working Paper Series
272 downloads

Information Acquisition and Opportunistic Behavior in Managerial Reporting
Contemporary Accounting Research, Forthcoming
Bryan K. Church, R. Lynn Hannan and Xi (Jason) Kuang
Georgia Institute of Technology - Accounting Area, Tulane University - A.B. Freeman School of Business and Georgia Institute of Technology - Scheller College of Business
Date Posted: January 02, 2013
Accepted Paper Series

Incl. Electronic Paper The Effect of Prior Consulting Work on Internal Auditors' Evaluations of Internal Controls
Audrey A. Gramling, Arnold Schneider and Lori Shefchik Bhaskar
Colorado State University, Fort Collins, Georgia Institute of Technology - Accounting Area and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: October 19, 2012
Last Revised: October 25, 2015
Working Paper Series
326 downloads

Incl. Electronic Paper Selection Benefits of Stock-Based Compensation for the Rank-and-File
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Jeffrey Hales, Laura W. Wang and Michael G. Williamson
Georgia Institute of Technology - Scheller College of Business, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 17, 2012
Last Revised: October 25, 2015
Working Paper Series
229 downloads

Shared Interest and Honesty in Budget Reporting
Accounting, Organizations and Society, Vol. 37, 2012
Bryan K. Church, R. Lynn Hannan and Xi (Jason) Kuang
Georgia Institute of Technology - Accounting Area, Tulane University - A.B. Freeman School of Business and Georgia Institute of Technology - Scheller College of Business
Date Posted: April 05, 2012
Accepted Paper Series

Incl. Electronic Paper Beyond a One-Size-Fits-All Mentality: An Experimental Investigation of How Narcissistic Employees Respond to Relative Performance Information
Georgia Tech Scheller College of Business Research Paper No. 2016-053
Jeffrey Hales, Jessen L. Hobson and Robert J. Resutek
Georgia Institute of Technology - Scheller College of Business, University of Illinois at Urbana-Champaign and University of Georgia - J.M. Tull School of Accounting
Date Posted: March 15, 2012
Last Revised: October 04, 2016
Working Paper Series
430 downloads

Incl. Electronic Paper A Review of Academic Research on the Reporting of Cash Flows from Operations
Jeffrey Hales and Steven F. Orpurt
Georgia Institute of Technology - Scheller College of Business and Arizona State University
Date Posted: March 04, 2012
Last Revised: October 25, 2015
Working Paper Series
1056 downloads

Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard
Journal of Behavioral Finance, Forthcoming
Kathryn Kadous, William B. Tayler, Jane M. Thayer and Donald Young
Emory University - Goizueta Business School, Brigham Young University, University of Virginia and Georgia Institute of Technology - Scheller College of Business
Date Posted: February 27, 2012
Last Revised: October 25, 2015
Accepted Paper Series

Incl. Electronic Paper Does Long Tenure Erode Auditor Independence?
CAAA Annual Conference 2012
Ling Chu, Bryan K. Church and Ping Zhang
Wilfrid Laurier University, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: January 10, 2012
Working Paper Series
421 downloads

Incl. Electronic Paper Deferred Tax Assets & the Disclosure of Tax Planning Strategies
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 6, No. 1, pp. 31-46, 2011
Charles W. Mulford and Eugene E. Comiskey
Georgia Institute of Technology - Accounting Area and affiliation not provided to SSRN
Date Posted: November 10, 2011
Accepted Paper Series
408 downloads

Incl. Electronic Paper Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices
Accounting Review, Forthcoming
Jeffrey Hales, Shankar Venkataraman and T. Jeffrey Wilks
Georgia Institute of Technology - Scheller College of Business, Georgia Institute of Technology and Brigham Young University
Date Posted: July 29, 2011
Accepted Paper Series
296 downloads

Incl. Electronic Paper Who Believes the Hype? An Experimental Examination of how Language Affects Investor Judgments
Journal of Accounting Research, Forthcoming
Jeffrey Hales, Xi (Jason) Kuang and Shankar Venkataraman
Georgia Institute of Technology - Scheller College of Business, Georgia Institute of Technology - Scheller College of Business and Georgia Institute of Technology
Date Posted: December 05, 2010
Accepted Paper Series
130 downloads

Incl. Electronic Paper Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?
Review of Accounting Studies, Vol. 16, No. 3, 2011
Theodore E. Christensen, Kenneth J. Merkley, Jenny Wu Tucker and Shankar Venkataraman
University of Georgia, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Warrington College of Business Administration and Georgia Institute of Technology
Date Posted: December 01, 2010
Last Revised: October 25, 2015
Accepted Paper Series
207 downloads

Is There a Link Between Money Illusion and Homeowners’ Expectations of Housing Prices?
Real Estate Economics, Forthcoming
Lucy F. Ackert, Bryan K. Church and Narayanan Jayaraman
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Date Posted: August 31, 2010
Last Revised: October 26, 2015
Accepted Paper Series

Incl. Electronic Paper The Financial Statement Effects of Proposed Changes to the Accounting for Deferred Acquisition Costs in the Insurance Industry
Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 20-27, 2009
Charles W. Mulford and Andrew Parkhurst
Georgia Institute of Technology - Accounting Area and affiliation not provided to SSRN
Date Posted: February 15, 2010
Accepted Paper Series
230 downloads

Incl. Electronic Paper The Non-Designation of Derivatives as Hedges for Accounting Purposes
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 2, p. 3, 2008
Eugene E. Comiskey and Charles W. Mulford
Georgia Institute of Technology and Georgia Institute of Technology - Accounting Area
Date Posted: March 12, 2009
Accepted Paper Series
539 downloads

Incl. Electronic Paper Negative Goodwill: Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 33-42 2008
Eugene E. Comiskey and Charles W. Mulford
affiliation not provided to SSRN and Georgia Institute of Technology - Accounting Area
Date Posted: October 01, 2008
Accepted Paper Series
672 downloads

What's in a Name? An Experimental Examination of Investment Behavior
Review of Finance, Vol. 9, No. 2, pp. 281-304, 2005
Lucy F. Ackert, Bryan K. Church, James Tompkins and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area, Georgia Institute of Technology and University of Toronto - Rotman School of Management
Date Posted: September 01, 2008
Accepted Paper Series

Incl. Electronic Paper The Effects of Lease Capitalization on Various Financial Measures: An Analysis of the Retail Industry
Journal of Applied Research in Accounting and Finance, Vol. 2, No. 2, pp. 3-13, 2007
Charles W. Mulford and Mark Gram
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Date Posted: February 06, 2008
Accepted Paper Series
1263 downloads

Management Earnings Forecasts: A Review and Framework
Accounting Horizons, Vol. 22, No. 3, 2008
Shankar Venkataraman, Lisa Koonce and D. Eric Hirst
Georgia Institute of Technology, University of Texas and University of Texas at Austin
Date Posted: January 17, 2008
Accepted Paper Series

Provision of Non-Audit Services and Individuals' Investment Decisions: Experimental Evidence
Research in Accounting Regulations, Vol. 20, 2007
Lucy F. Ackert, Bryan K. Church and Arnold Schneider
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Accounting Area
Date Posted: November 12, 2007
Accepted Paper Series

Incl. Electronic Paper Understanding Analysts' Use and Under-Use of Stock Returns and Other Analysts' Forecasts when Forecasting Earnings
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michael B. Clement, Jeffrey Hales and Yanfeng Xue
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and George Washington University - Department of Accountancy
Date Posted: August 27, 2007
Last Revised: October 25, 2015
Working Paper Series
532 downloads

Incl. Electronic Paper Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity
Journal of Accounting Research, Forthcoming
Jeffrey Hales and Michael G. Williamson
Georgia Institute of Technology - Scheller College of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 30, 2007
Last Revised: October 25, 2015
Working Paper Series
332 downloads

Incl. Electronic Paper Should Analysts Act Alone?
Johnson School Research Paper No. 39-06
Robert J. Bloomfield and Jeffrey Hales
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology - Scheller College of Business
Date Posted: November 01, 2006
Working Paper Series
149 downloads

Incl. Electronic Paper Experimental Evidence of How Prior Experience as an Auditor Influences Managers' Strategic Reporting Decisions
Kendall Bowlin, Jeffrey Hales and Steven J. Kachelmeier
University of Mississippi - Patterson School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Texas at Austin - Department of Accounting
Date Posted: August 24, 2006
Working Paper Series
328 downloads

Incl. Electronic Paper Directional Preferences, Information Processing, and Investors' Forecasts of Earnings
Jeffrey Hales
Georgia Institute of Technology - Scheller College of Business
Date Posted: April 20, 2006
Working Paper Series
199 downloads

Incl. Electronic Paper How Disaggregation Enhances the Credibility of Management Earnings Forecasts
Journal of Accounting Research, September 2007, McCombs Research Paper Series No. ACC-05-06
D. Eric Hirst, Lisa Koonce and Shankar Venkataraman
University of Texas at Austin, University of Texas and Georgia Institute of Technology
Date Posted: March 30, 2006
Last Revised: October 25, 2015
Accepted Paper Series
552 downloads

Incl. Electronic Paper A Model of Mandatory Auditor Rotation
CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-08
Bryan K. Church and Ping Zhang
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: January 10, 2006
Working Paper Series
866 downloads

Incl. Electronic Paper When the Shoe is on the Other Foot: Experimental Evidence on Evaluation Disparities
FRB of Atlanta Working Paper No. 2005-17
Lucy F. Ackert, Bryan K. Church and Gerald P. Dwyer
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Clemson University
Date Posted: October 11, 2005
Working Paper Series
67 downloads

Incl. Electronic Paper An Experimental Examination of the House Money Effect in a Multi-Period Setting
FRB of Atlanta Working Paper No. 2003-13
Lucy F. Ackert, Narat Charupat, Bryan K. Church and Richard Deaves
Kennesaw State University - Michael J. Coles College of Business, McMaster University - DeGroote School of Business, Georgia Institute of Technology - Accounting Area and McMaster University - Michael G. DeGroote School of Business
Date Posted: November 12, 2003
Working Paper Series
340 downloads

Incl. Electronic Paper What's in a Name? An Experimental Examination of Investment Behavior
FRB of Atlanta Working Paper No. 2003-12
Lucy F. Ackert, Bryan K. Church, James G. Tompkins and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area, Kennesaw State University - Michael J. Coles College of Business and University of Toronto - Rotman School of Management
Date Posted: October 27, 2003
Working Paper Series
198 downloads

Incl. Electronic Paper Circuit Breakers with Uncertainty about the Presence of Informed Agents: I Know What You Know . . . I Think
FRB of Atlanta Working Paper No. 2002-25
Lucy F. Ackert, Bryan K. Church and Narayanan Jayaraman
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Date Posted: March 06, 2003
Working Paper Series
137 downloads

Incl. Electronic Paper Asset Prices and Informed Traders' Abilities: Evidence from Experimental Asset Markets
FRB of Atlanta Working Paper No. 2002-26
Lucy F. Ackert, Bryan K. Church and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: February 19, 2003
Working Paper Series
106 downloads

Understanding Bias and Dispersion in Forecasts: The Role of Motivated Reasoning
Jeffrey Hales
Georgia Institute of Technology - Scheller College of Business
Date Posted: January 18, 2003
Working Paper Series

Incl. Electronic Paper Bubbles in Experimental Asset Markets: Irrational Exuberance No More
Federal Reserve Bank of Atlanta Working Paper 2002-24
Lucy F. Ackert, Narat Charupat, Bryan K. Church and Richard Deaves
Kennesaw State University - Michael J. Coles College of Business, McMaster University - DeGroote School of Business, Georgia Institute of Technology - Accounting Area and McMaster University - Michael G. DeGroote School of Business
Date Posted: October 13, 2001
Working Paper Series
770 downloads

Incl. Electronic Paper Immediate Disclosure or Secrecy? The Release of Information in Experimental Asset Markets
FRB Atlanta Working Paper No. 2001-5
Lucy F. Ackert, Bryan K. Church and Ann B. Gillette
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Kennesaw State University - Michael J. Coles College of Business
Date Posted: May 20, 2001
Working Paper Series
138 downloads

Incl. Electronic Paper Predicting the Next Step of a Random Walk: Experimental Evidence of Regime-Shifting Beliefs
AFA 2002 Atlanta Meetings
Robert J. Bloomfield and Jeffrey Hales
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology - Scheller College of Business
Date Posted: April 20, 2001
Working Paper Series
833 downloads

Incl. Electronic Paper Inducing Reliable Reporting
Cornell University
Robert J. Bloomfield and Jeffrey Hales
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology - Scheller College of Business
Date Posted: January 19, 2001
Working Paper Series
404 downloads

The Effect of Forecast Bias on Market Behavior: Evidence from Experimental Asset Markets
Federal Reserve Bank of Atlanta, Research Department Working Paper No. 99-4
Lucy F. Ackert, Bryan K. Church and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: November 05, 1999
Working Paper Series

An Experimental Study of Circuit Breakers: The Effects of Mandated Market Closures and Temporary Halts on Market Behavior
Federal Reserve Bank of Atlanta Working Paper No. 99-1
Lucy F. Ackert, Bryan K. Church and Narayanan Jayaraman
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Date Posted: May 10, 1999
Working Paper Series

Uncertain Litigation Cost and Seller Behavior: Evidence from an Auditing Game
98-17
Lucy F. Ackert, Ping Zhang and Bryan K. Church
Kennesaw State University - Michael J. Coles College of Business, University of Toronto - Rotman School of Management and Georgia Institute of Technology - Accounting Area
Date Posted: January 20, 1999
Working Paper Series


 

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