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Scheller: Accounting (Topic)

Viewing: 1 - 50 of 66 papers

1.

Crowdsourced Financial Analysis and Information Asymmetry at Earnings Announcements

Georgia Tech Scheller College of Business Research Paper No. 18-45
Number of pages: 44 Posted: 08 Nov 2018 Last Revised: 07 Dec 2018
Working Paper Series
University of Georgia, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Georgia - J.M. Tull School of Accounting
Downloads 92
2.

Consumer Response to Chapter 11 Bankruptcy: Negative Demand Spillover to Competitors

Forthcoming in Marketing Science , Georgia Tech Scheller College of Business Research Paper No. 18-36
Number of pages: 56 Posted: 03 Oct 2018
Accepted Paper Series
Georgia Institute of Technology - Scheller College of Business, University of Chicago and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 41
3.

Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism

Journal of Financial Reporting, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 18-34
Number of pages: 48 Posted: 04 Sep 2018
Accepted Paper Series
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and Florida State University - Department of Accounting
Downloads 30
4.

Labor Market Consequences for Non-Implicated CFOs in Fraud Firms: Investigating Relative Blame and Nuanced Contagion Effects

Georgia Tech Scheller College of Business Research Paper No. 18-31
Number of pages: 60 Posted: 09 Aug 2018
Working Paper Series
Georgia Institute of Technology, University of Delaware - Accounting & MIS and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 43
5.

Disclosure 'Scriptability'

Journal of Accounting Research, Vol. 56, No. 2, 2018, Georgia Tech Scheller College of Business Research Paper No. 18-30
Posted: 02 Aug 2018
Accepted Paper Series
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business

Multiple version iconThere are 2 versions of this paper

6.

Curbing Earnings Management: Experimental Evidence on How Clawback Provisions and Board Monitoring Affect Managers’ Use of Discretion

Georgia Tech Scheller College of Business Research Paper No. 18-7
Number of pages: 37 Posted: 27 Mar 2018
Working Paper Series
Georgia Institute of Technology - Scheller College of Business, Rice University and Bentley University - McCallum Graduate School of Business
Downloads 114
7.

Risk-Taking Incentives and Returns on R&D Investment

Georgia Tech Scheller College of Business Research Paper No. 18-19
Number of pages: 52 Posted: 15 Mar 2018
Working Paper Series
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting
Downloads 69
8.

A New Era of Voluntary Disclosure? Empirical Evidence on How Employee Postings on Social Media Relate to Future Corporate Disclosures

Accounting, Organizations and Society, Forthcoming
Number of pages: 67 Posted: 03 Apr 2017 Last Revised: 03 May 2018
Accepted Paper Series
Georgia Institute of Technology - Scheller College of Business, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee
Downloads 413
9.

How Insights from the 'New' JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 26 Sep 2015 Last Revised: 17 Nov 2015
Accepted Paper Series
University of Wisconsin - Madison, Emory University - Goizueta Business School and Indiana University - Kelley School of Business
10.

Are 'Good' Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes

Number of pages: 39 Posted: 26 Sep 2015 Last Revised: 16 Nov 2016
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Southern California and University of Waterloo - School of Accounting and Finance
Downloads 334
11.

Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss

Number of pages: 46 Posted: 05 Mar 2015 Last Revised: 06 Sep 2017
Working Paper Series
University of Iowa - Department of Accounting and Georgia Institute of Technology - Scheller College of Business
Downloads 241
12.

Measuring the Effects of Non-Cash Investing & Financing Activities

Journal of Law and Financial Management, Vol. 13, No. 1, June 2014, pp. 2-17
Number of pages: 21 Posted: 05 Aug 2014
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 166
13.

Auditor Mindsets and Audits of Complex Estimates

Number of pages: 47 Posted: 01 Aug 2014 Last Revised: 25 Oct 2015
Working Paper Series
University of Wisconsin - Madison, University of Georgia - J.M. Tull School of Accounting, Emory University - Goizueta Business School and Indiana University - Kelley School of Business
Downloads 456
14.

Understanding Unrecognised Tax Benefits

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Number of pages: 26 Posted: 24 Jul 2014
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 143
15.

Myopic Loss Aversion and Market Experience

Journal of Economic Behavior and Organization, Vol. 97, 2014
Posted: 14 Mar 2014
Accepted Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Waterloo - School of Accounting and Finance
16.

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
Posted: 28 May 2013 Last Revised: 25 Oct 2015
Accepted Paper Series
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
17.

Controls and the Asymmetric Stickiness of Norms

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 19 Mar 2013 Last Revised: 16 Aug 2016
Working Paper Series
Arizona State University (ASU) - School of Accountancy, Georgia State University, Brigham Young University and Indiana University - Kelley School of Business
Downloads 306
18.

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
Number of pages: 20 Posted: 12 Feb 2013
Working Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 325
19.

Information Acquisition and Opportunistic Behavior in Managerial Reporting

Contemporary Accounting Research, Forthcoming
Posted: 02 Jan 2013
Accepted Paper Series
Georgia Institute of Technology - Accounting Area, Tulane University - A.B. Freeman School of Business and Georgia Institute of Technology - Scheller College of Business
20.

The Effect of Prior Consulting Work on Internal Auditors' Evaluations of Internal Controls

Number of pages: 32 Posted: 19 Oct 2012 Last Revised: 25 Oct 2015
Working Paper Series
Oklahoma State University - Stillwater - School of Accounting, Georgia Institute of Technology - Accounting Area and Indiana University - Kelley School of Business - Department of Accounting
Downloads 339
21.

Selection Benefits of Stock-Based Compensation for the Rank-and-File

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 34 Posted: 17 Aug 2012 Last Revised: 25 Oct 2015
Working Paper Series
Georgia Institute of Technology - Scheller College of Business, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 314
22.

Shared Interest and Honesty in Budget Reporting

Accounting, Organizations and Society, Vol. 37, 2012
Posted: 05 Apr 2012
Accepted Paper Series
Georgia Institute of Technology - Accounting Area, Tulane University - A.B. Freeman School of Business and Georgia Institute of Technology - Scheller College of Business
23.

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
Number of pages: 38 Posted: 15 Mar 2012 Last Revised: 04 Oct 2016
Working Paper Series
Georgia Institute of Technology - Scheller College of Business, University of Illinois at Urbana-Champaign and University of Georgia - J.M. Tull School of Accounting
Downloads 490
24.

A Review of Academic Research on the Reporting of Cash Flows from Operations

Number of pages: 67 Posted: 04 Mar 2012 Last Revised: 25 Oct 2015
Working Paper Series
Georgia Institute of Technology - Scheller College of Business and Arizona State University
Downloads 1,230
25.

Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard

Journal of Behavioral Finance, Forthcoming
Posted: 27 Feb 2012 Last Revised: 25 Oct 2015
Accepted Paper Series
Emory University - Goizueta Business School, Brigham Young University, University of Virginia and Indiana University - Kelley School of Business
26.

Does Long Tenure Erode Auditor Independence?

CAAA Annual Conference 2012
Number of pages: 33 Posted: 10 Jan 2012
Working Paper Series
Wilfrid Laurier University, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 463
27.

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
Number of pages: 24 Posted: 10 Nov 2011
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and affiliation not provided to SSRN
Downloads 451
28.

Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices

Accounting Review, Forthcoming
Number of pages: 51 Posted: 29 Jul 2011
Accepted Paper Series
Georgia Institute of Technology - Scheller College of Business, Bentley University - McCallum Graduate School of Business and Brigham Young University
Downloads 342
29.

Who Believes the Hype? An Experimental Examination of how Language Affects Investor Judgments

Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 05 Dec 2010
Accepted Paper Series
Georgia Institute of Technology - Scheller College of Business, Georgia Institute of Technology - Scheller College of Business and Bentley University - McCallum Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 137
30.

Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?

Review of Accounting Studies, Vol. 16, No. 3, 2011
Number of pages: 41 Posted: 01 Dec 2010 Last Revised: 25 Oct 2015
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, University of Florida - Warrington College of Business Administration and Bentley University - McCallum Graduate School of Business
Downloads 225
31.

Is There a Link Between Money Illusion and Homeowners’ Expectations of Housing Prices?

Real Estate Economics, Forthcoming
Posted: 31 Aug 2010 Last Revised: 26 Oct 2015
Accepted Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business

Multiple version iconThere are 2 versions of this paper

32.

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
Number of pages: 15 Posted: 15 Feb 2010
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and affiliation not provided to SSRN
Downloads 238
33.

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
Number of pages: 19 Posted: 12 Mar 2009
Accepted Paper Series
Georgia Institute of Technology and Georgia Institute of Technology - Accounting Area
Downloads 591
34.

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
Number of pages: 16 Posted: 01 Oct 2008
Accepted Paper Series
affiliation not provided to SSRN and Georgia Institute of Technology - Accounting Area
Downloads 703
35.

What's in a Name? An Experimental Examination of Investment Behavior

Review of Finance, Vol. 9, No. 2, pp. 281-304, 2005
Posted: 01 Sep 2008
Accepted Paper Series
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

Multiple version iconThere are 2 versions of this paper

36.

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
Number of pages: 15 Posted: 06 Feb 2008
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 1,431
37.

Management Earnings Forecasts: A Review and Framework

Accounting Horizons, Vol. 22, No. 3, 2008
Posted: 17 Jan 2008
Accepted Paper Series
Bentley University - McCallum Graduate School of Business, University of Texas and University of Texas at Austin

Multiple version iconThere are 2 versions of this paper

38.

Provision of Non-Audit Services and Individuals' Investment Decisions: Experimental Evidence

Research in Accounting Regulations, Vol. 20, 2007
Posted: 12 Nov 2007
Accepted Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Accounting Area
39.

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
Number of pages: 47 Posted: 27 Aug 2007 Last Revised: 25 Oct 2015
Working Paper Series
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and George Washington University - Department of Accountancy
Downloads 558
40.

Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity

Journal of Accounting Research, Forthcoming
Number of pages: 46 Posted: 30 Jul 2007 Last Revised: 25 Oct 2015
Working Paper Series
Georgia Institute of Technology - Scheller College of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 352
41.

Should Analysts Act Alone?

Johnson School Research Paper No. 39-06
Number of pages: 45 Posted: 01 Nov 2006
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology - Scheller College of Business
Downloads 157
42.

Experimental Evidence of How Prior Experience as an Auditor Influences Managers' Strategic Reporting Decisions

Number of pages: 39 Posted: 24 Aug 2006
Working Paper Series
University of Mississippi - Patterson School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Texas at Austin - Department of Accounting
Downloads 349
43.

Directional Preferences, Information Processing, and Investors' Forecasts of Earnings

Number of pages: 37 Posted: 20 Apr 2006
Working Paper Series
Georgia Institute of Technology - Scheller College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 217
44.

How Disaggregation Enhances the Credibility of Management Earnings Forecasts

Journal of Accounting Research, September 2007, McCombs Research Paper Series No. ACC-05-06
Number of pages: 48 Posted: 30 Mar 2006 Last Revised: 25 Oct 2015
Accepted Paper Series
University of Texas at Austin, University of Texas and Bentley University - McCallum Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 565
45.

A Model of Mandatory Auditor Rotation

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-08
Number of pages: 32 Posted: 10 Jan 2006
Working Paper Series
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 904
46.

When the Shoe is on the Other Foot: Experimental Evidence on Evaluation Disparities

FRB of Atlanta Working Paper No. 2005-17
Number of pages: 23 Posted: 11 Oct 2005
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Clemson University
Downloads 68
47.

An Experimental Examination of the House Money Effect in a Multi-Period Setting

FRB of Atlanta Working Paper No. 2003-13
Number of pages: 23 Posted: 12 Nov 2003
Working Paper Series
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
Downloads 358
48.

What's in a Name? An Experimental Examination of Investment Behavior

FRB of Atlanta Working Paper No. 2003-12
Number of pages: 30 Posted: 27 Oct 2003
Working Paper Series
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

Multiple version iconThere are 2 versions of this paper

Downloads 207
49.

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
Number of pages: 46 Posted: 06 Mar 2003
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 144
50.

Asset Prices and Informed Traders' Abilities: Evidence from Experimental Asset Markets

FRB of Atlanta Working Paper No. 2002-26
Number of pages: 47 Posted: 19 Feb 2003
Working Paper Series
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 109