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UConn: Accounting (Topic)

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University of Connecticut School of Business Research Paper Series
37,873 Total downloads

Viewing: 1 - 50 of 92 papers

1.

Tax Planning through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks

University of Connecticut School of Business Research Paper
Number of pages: 44 Posted: 19 Jun 2019 Last Revised: 21 Jun 2019
Working Paper Series
Oliver Zhen Li, Frank Murphy and Stephen J. Lusch
National University of Singapore (NUS), University of Connecticut - Department of Accounting and Texas Christian University - Department of Accounting
Downloads 56
2.

Nonparametric Analysis in Accounting Research

University of Connecticut School of Business Research Paper
Number of pages: 56 Posted: 19 Jun 2019 Last Revised: 21 Jun 2019
Working Paper Series
Frank Murphy and Stephanie Miller
University of Connecticut - Department of Accounting and Quinnipiac University
Downloads 89
3.

Selection Bias in Audit Firm Tenure Research

Number of pages: 55 Posted: 03 Dec 2018
Working Paper Series
Ce Wen and Ying Zhou
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 78
4.

The Effect of Audit Quality on a Firm’s Internal Information Environment: Evidence From Group Audits

University of Connecticut School of Business Research Paper No. 18-30
Number of pages: 39 Posted: 09 Sep 2018 Last Revised: 07 Dec 2018
Working Paper Series
Tom Adams and Ying Zhou
La Salle University and University of Connecticut - Department of Accounting
Downloads 123
5.

Shareholder Activism and Changes in Audit Committee Composition

University of Connecticut School of Business Research Paper No. 18-25
Number of pages: 55 Posted: 09 Sep 2018 Last Revised: 31 Dec 2019
Working Paper Series
Tom Adams and Thaddeus Neururer
La Salle University and University of Akron - The George W. Daverio School of Accountancy
Downloads 159
6.

Foreign Employment, Income Shifting, and Tax Uncertainty

University of Connecticut School of Business Research Paper No. 18-23
Number of pages: 58 Posted: 15 Aug 2018 Last Revised: 27 Nov 2019
Accepted Paper Series
Katharine D. Drake, Nathan Goldman and Frank Murphy
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 114
7.

Too Busy or Well-Connected? Evidence from a Shock to Multiple Directorships

The Accounting Review, Forthcoming, University of Connecticut School of Business Research Paper No. 18-20
Number of pages: 55 Posted: 12 May 2018 Last Revised: 26 May 2018
Working Paper Series
Anna Bergman Brown, Jing Dai and Emanuel Zur
University of Connecticut - Department of Accounting, CUNY Baruch College and University of Maryland - Robert H. Smith School of Business
Downloads 308
8.

Evaluating the Competitive Harm of Mandatory Disclosure of Proprietary Information: Evidence from the Adoption of SFAS No. 131

University of Connecticut School of Business Research Paper No. 18-08
Number of pages: 53 Posted: 29 Jan 2018 Last Revised: 13 Jan 2020
Accepted Paper Series
Ying Zhou
University of Connecticut - Department of Accounting
Downloads 275
9.

How Does the U.S. Taxation of Foreign Earnings Affect Internal Capital Markets: Evidence from TIPRA 2005

University of Connecticut School of Business Research Paper No. 17-12
Number of pages: 52 Posted: 07 Dec 2017
Working Paper Series
Frank Murphy
University of Connecticut - Department of Accounting
Downloads 36
10.

Internal Information Quality and Capital Allocation within Conglomerates

University of Connecticut School of Business Research Paper No. 17-11
Number of pages: 48 Posted: 22 Nov 2017 Last Revised: 07 Dec 2017
Working Paper Series
David P. Weber and Kexin Zheng
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 197
11.

Do Connections with Buy-Side Analysts Inform Sell-Side Analyst Research?

University of Connecticut School of Business Research Paper No. 17-12
Number of pages: 52 Posted: 12 Oct 2017 Last Revised: 11 Apr 2018
Working Paper Series
Gjergji Cici, Philip B. Shane and Yanhua Sunny Sunny Yang
University of Kansas - School of Business, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 145
12.

Client Influence and Auditor Independence Revisited: Evidence from Auditor Resignations

University of Connecticut School of Business Research Paper No. 17-05, Fox School of Business Research Paper No. 17-033
Number of pages: 48 Posted: 24 Aug 2017 Last Revised: 12 Oct 2017
Working Paper Series
Tom Adams, Jagan Krishnan and Jayanthi Krishnan
La Salle University, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 298
13.

Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions

Review of Accounting Studies, Forthcoming
Number of pages: 48 Posted: 26 Apr 2017 Last Revised: 26 Jul 2018
Accepted Paper Series
Todd D. Kravet, Sarah E. McVay and David P. Weber
University of Connecticut - Department of Accounting, University of Washington and University of Connecticut - Department of Accounting
Downloads 425
14.

Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption

Journal of Accounting Research, Vol. 54, No. 3, 2016
Posted: 22 Oct 2016
Accepted Paper Series
Anna Bergman Brown
University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

15.

Issuer Operating Performance and IPO Price Formation

Journal of Accounting Research, Vol. 43, No. 5, 2015
Posted: 04 Mar 2016
Accepted Paper Series
Michael Willenborg, Biyu Wu and Yanhua Sunny Sunny Yang
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business

Multiple version iconThere are 2 versions of this paper

16.

Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 28 Jan 2016 Last Revised: 02 Feb 2016
Accepted Paper Series
Anna Bergman Brown
University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 109
17.

The Impact of Dividend Covenants on Investment and Operating Performance

Journal of Business, Finance, and Accounting, Forthcoming
Number of pages: 45 Posted: 21 Nov 2015
Accepted Paper Series
Boochun Jung, Woo-Jong Lee and Yanhua Sunny Sunny Yang
University of Hawaii - School of Accountancy, Seoul National University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 81
18.

The Debt-Equity Choice When Regulatory Thresholds are Based on Equity Values: Evidence from SOX 404

Number of pages: 61 Posted: 18 Oct 2015 Last Revised: 21 Jun 2019
Working Paper Series
David P. Weber and Yanhua Sunny Sunny Yang
University of Connecticut - Department of Accounting and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 155
19.

Issuer Operating Performance and IPO Price Formation

Number of pages: 48 Posted: 26 Jul 2015
Working Paper Series
Michael Willenborg, Biyu Wu and Yanhua Sunny Sunny Yang
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 129
20.

The Effect of 'Check the Box' on U.S. Multinational Tax Rates

Number of pages: 33 Posted: 15 Jul 2015
Working Paper Series
Amy E. Dunbar and Andrew Duxbury
University of Connecticut - Department of Accounting and James Madison University
Downloads 136
21.

Product Market Competition and Earnings Quality: A Non−Linear Relationship

Number of pages: 45 Posted: 15 Feb 2015
Working Paper Series
Ying Guo, Boochun Jung and Yanhua Sunny Sunny Yang
California State University, East Bay, University of Hawaii - School of Accountancy and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 373
22.

Accounting Profitability and Takeover Likelihood

Number of pages: 54 Posted: 16 Dec 2014 Last Revised: 14 Apr 2016
Working Paper Series
Ashiq Ali, Todd D. Kravet and Bin Li
University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads 157
23.

Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2506896
Number of pages: 47 Posted: 08 Oct 2014
Accepted Paper Series
Sarah C. Rice, David P. Weber and Biyu Wu
Texas A&M University - Mays Business School, University of Connecticut - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 402
24.

Did FIN 48 Improve Comparability in the Financial Reporting of Income Taxes?

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
John D. Phillips and Valerie Tellez
University of Connecticut - Department of Accounting and University of Connecticut
25.

Financial Reporting Quality and Labor Investment Efficiency

Contemporary Accounting Research 31(4), pp. 1047-1076.
Number of pages: 50 Posted: 10 Jun 2013 Last Revised: 05 Dec 2014
Accepted Paper Series
Boochun Jung, Woo-Jong Lee and David P. Weber
University of Hawaii - School of Accountancy, Seoul National University and University of Connecticut - Department of Accounting
Downloads 654
26.

Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

Journal of Accounting and Public Policy, Vol. 32 No. 6, November - December 2013, Fordham University Schools of Business Research Paper
Number of pages: 43 Posted: 08 Jan 2013 Last Revised: 28 Dec 2013
Accepted Paper Series
Lisa Kutcher, Emma Y. Peng and David P. Weber
Colorado State University, Fort Collins - Department of Accounting, Fordham University - Accounting Area and University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 171
27.

How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs

Contemporary Accounting Research, Forthcoming
Number of pages: 33 Posted: 26 Oct 2012
Accepted Paper Series
Andrew J. Leone, Sarah C. Rice, Joseph Weber and Michael Willenborg
University of Miami, Texas A&M University - Mays Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 118
28.

What Influences Accounting Research? A Citations Based Analysis

Issues in Accounting Education, Forthcoming
Number of pages: 46 Posted: 15 Aug 2012 Last Revised: 07 Jun 2013
Accepted Paper Series
Amy E. Dunbar and David P. Weber
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 775
29.

Liquidity Risk, Cash-Flow Constraints and Systemic Feedbacks

Bank of England Working Paper No. 456
Number of pages: 42 Posted: 26 Jun 2012
Working Paper Series
Sujit Kapadia, Mathias Drehmann, John Elliott and Gabriel Sterne
European Central Bank (ECB), Bank for International Settlements (BIS), Bank of England - Monetary Analysis and Bank of England
Downloads 108
30.

Do Financial Statement Misstatements Facilitate Corporate Acquisitions?

Number of pages: 55 Posted: 27 Mar 2012 Last Revised: 05 Aug 2015
Working Paper Series
Todd D. Kravet, Linda A. Myers, Juan Manuel Sanchez and Susan Scholz
University of Connecticut - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at San Antonio and University of Kansas - Accounting and Information Systems Area
Downloads 480
31.

The Effect of SFAS 141 and 142 on the Likelihood and the Form of Financing of Corporate Takeovers

Number of pages: 60 Posted: 09 Mar 2012 Last Revised: 28 May 2016
Working Paper Series
Ashiq Ali and Todd D. Kravet
University of Texas at Dallas - Naveen Jindal School of Management and University of Connecticut - Department of Accounting
Downloads 259
32.

Trapped Cash and the Profitability of Foreign Acquisitions

Rotman School of Management Working Paper No. 1983292
Number of pages: 54 Posted: 12 Jan 2012 Last Revised: 26 Jul 2014
Working Paper Series
Alexander Edwards, Todd D. Kravet and Ryan J. Wilson
University of Toronto - Rotman School of Management, University of Connecticut - Department of Accounting and University of Oregon
Downloads 977
33.

Do Financial Analysts Add Value by Facilitating More Effective Monitoring of Firms' Activities?

Journal of Accounting, Auditing and Finance, Vol. 27, No. 1, 2012
Number of pages: 53 Posted: 06 Jan 2012
Accepted Paper Series
Boochun Jung, Kevin Jialin Sun and Yanhua Sunny Sunny Yang
University of Hawaii - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 246
34.

How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses

Journal of Accounting Research, Vol. 50 No. 3, June 2012
Number of pages: 45 Posted: 03 Nov 2011 Last Revised: 07 Jan 2013
Accepted Paper Series
Sarah C. Rice and David P. Weber
Texas A&M University - Mays Business School and University of Connecticut - Department of Accounting
Downloads 1,204
35.

Do Financial Analysts’ Long-Term Growth Forecasts Matter? Evidence from Stock Recommendations and Career Outcomes

Journal of Accounting & Economics (JAE), Vol. 51, No. 1-2, 2012
Number of pages: 49 Posted: 16 Sep 2011 Last Revised: 19 Mar 2015
Accepted Paper Series
Boochun Jung, Philip B. Shane and Yanhua Sunny Sunny Yang
University of Hawaii - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 204
36.

Binary Controls for the Corporate Marginal Tax Rate

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 29 Posted: 05 Aug 2011
Working Paper Series
George A. Plesko
University of Connecticut School of Business
Downloads 123
37.

The Effect of Taxes on Conventional Preferred Stock: Evidence from the 2003 JGTRRA Dividend Tax Reduction

Journal of American Taxation Association, Spring 2012, Fordham University Schools of Business Research Paper No. 1876129
Posted: 03 Jul 2011
Accepted Paper Series
Amy E. Dunbar and Stan Veliotis
University of Connecticut - Department of Accounting and Fordham University - Gabelli School of Business
38.

M&A Decisions and U.S. Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 237-271, 2015.
Number of pages: 48 Posted: 20 Jun 2011 Last Revised: 07 Sep 2016
Accepted Paper Series
Anna Bergman Brown, Paquita Y. Davis-Friday, Lale Guler and Carol A. Marquardt
University of Connecticut - Department of Accounting, Zicklin School of Business, University of Texas at Dallas - Department of Accounting & Information Management and City University of New York (CUNY) – Baruch College
Downloads 447
39.

Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

Number of pages: 41 Posted: 05 Jun 2011 Last Revised: 26 Jul 2012
Working Paper Series
Lisa Kutcher, Emma Y. Peng and David P. Weber
Colorado State University, Fort Collins - Department of Accounting, Fordham University - Accounting Area and University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 154
40.

Textual Risk Disclosures and Investors’ Risk Perceptions

Review of Accounting Studies 18, pp. 1088-1122, 2013
Number of pages: 49 Posted: 07 Jan 2011 Last Revised: 29 Dec 2016
Accepted Paper Series
Todd D. Kravet and Volkan Muslu
University of Connecticut - Department of Accounting and C.T. Bauer College of Business University of Houston
Downloads 871
41.

The Influence of a Firm’s Business Strategy on its Tax Aggressiveness

Number of pages: 48 Posted: 05 Jan 2011 Last Revised: 23 Aug 2013
Working Paper Series
Danielle Higgins, Thomas C. Omer and John D. Phillips
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Connecticut - Department of Accounting
Downloads 705
42.

Do Analysts’ Long-Term Growth Forecasts Signal Effective Effort Underlying Informative Stock Recommendations and Favorable Career Outcomes?

Number of pages: 60 Posted: 09 Jul 2010
Working Paper Series
Boochun Jung, Philip B. Shane and Yanhua Sunny Sunny Yang
University of Hawaii - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 97
43.

The Informativeness of FIN 48 ‘Look-Forward’ Disclosures

Number of pages: 45 Posted: 03 Jul 2010
Working Paper Series
Amy E. Dunbar, Thomas C. Omer and Thomas D. Schultz
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Western Michigan University
Downloads 181
44.

Accounting Conservatism and Managerial Risk-Taking: Corporate Acquisitions

Journal of Accounting & Economics (JAE), Vol. 57, No. 2-3, 218-240
Posted: 26 Jan 2010 Last Revised: 27 Aug 2014
Accepted Paper Series
Todd D. Kravet
University of Connecticut - Department of Accounting
45.

Does Monitoring Effect Explain the Relation between Analyst Following and Firm Value?

Number of pages: 45 Posted: 19 Nov 2009
Working Paper Series
Boochun Jung, Kevin Jialin Sun and Yanhua Sunny Sunny Yang
University of Hawaii - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 191
46.

Taxes and Ex-Dividend Day Returns: Evidence from REITs

National Tax Journal, Vol. 62, No. 4, December 2009
Posted: 01 Sep 2009 Last Revised: 16 Dec 2009
Accepted Paper Series
Oliver Zhen Li and David P. Weber
National University of Singapore (NUS) and University of Connecticut - Department of Accounting
47.

Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium

Accounting Review, Vol. 84, September 2009
Number of pages: 45 Posted: 06 May 2009
Accepted Paper Series
Joseph V. Carcello, Ann Vanstraelen and Michael Willenborg
University of Tennessee, Maastricht Accounting and Auditing Research and Education Center (MARC) and University of Connecticut - Department of Accounting
Downloads 287
48.

Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings?

Contemporary Accounting Research, Vol. 26 No. 4, Winter 2009
Posted: 12 Mar 2009 Last Revised: 16 Dec 2009
Accepted Paper Series
David P. Weber
University of Connecticut - Department of Accounting
49.

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2004
Posted: 18 Oct 2008
Accepted Paper Series
John D. Phillips, Morton Pincus, Sonja O. Rego and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

Multiple version iconThere are 2 versions of this paper

50.

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?

Accounting Review, 2009
Posted: 18 Oct 2008
Accepted Paper Series
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper