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UConn: Accounting (Topic)

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University of Connecticut School of Business Research Paper Series

39,287 Total downloads

Viewing: 1 - 50 of 91 papers

1.

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
University of Connecticut - Department of Accounting and Quinnipiac University
Downloads 117
2.

Selection Bias in Audit Firm Tenure Research

Number of pages: 55 Posted: 03 Dec 2018
Working Paper Series
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 90
3.

Inexperienced participating auditors and the internal information asymmetry of multinational corporations

University of Connecticut School of Business Research Paper No. 18-30
Number of pages: 42 Posted: 09 Sep 2018 Last Revised: 09 Jun 2020
Working Paper Series
La Salle University and University of Connecticut - Department of Accounting
Downloads 162
4.

Shareholder activism and changes in audit committee composition

University of Connecticut School of Business Research Paper No. 18-25
Number of pages: 57 Posted: 09 Sep 2018 Last Revised: 09 Jun 2020
Working Paper Series
La Salle University and University of Akron - The George W. Daverio School of Accountancy
Downloads 192
5.

Foreign Employment, Income Shifting, and Tax Uncertainty

University of Connecticut School of Business Research Paper No. 18-23
Number of pages: 62 Posted: 15 Aug 2018 Last Revised: 09 Nov 2020
Working Paper Series
University of Arizona - Department of Accounting, North Carolina State University - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 163
6.

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
Clarkson University, CUNY Baruch College and University of Maryland - Robert H. Smith School of Business
Downloads 383
7.

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
University of Connecticut - Department of Accounting
Downloads 342
8.

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
University of Connecticut - Department of Accounting
Downloads 41
9.

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
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 216
10.

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
University of Kansas - School of Business, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 155
11.

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
La Salle University, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 329
12.

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
University of Connecticut - Department of Accounting, University of Washington and University of Connecticut - Department of Accounting
Downloads 476
13.

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
Clarkson University

Multiple version iconThere are 2 versions of this paper

14.

Issuer Operating Performance and IPO Price Formation

Journal of Accounting Research, Vol. 43, No. 5, 2015
Posted: 04 Mar 2016
Accepted Paper Series
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

15.

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
Clarkson University

Multiple version iconThere are 2 versions of this paper

Downloads 113
16.

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
University of Hawaii at Manoa - 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 85
17.

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: 01 Apr 2020
Working Paper Series
University of Connecticut - Department of Accounting and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 205
18.

Issuer Operating Performance and IPO Price Formation

Number of pages: 48 Posted: 26 Jul 2015
Working Paper Series
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 139
19.

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

Number of pages: 33 Posted: 15 Jul 2015
Working Paper Series
University of Connecticut - Department of Accounting and James Madison University
Downloads 143
20.

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

Number of pages: 45 Posted: 15 Feb 2015
Working Paper Series
California State University, East Bay, University of Hawaii at Manoa - School of Accountancy and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 385
21.

Accounting Profitability and Takeover Likelihood

Number of pages: 54 Posted: 16 Dec 2014 Last Revised: 14 Apr 2016
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and University of Houston - Department of Accountancy & Taxation
Downloads 174
22.

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
Texas A&M University - Mays Business School, University of Connecticut - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 429
23.

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
University of Connecticut - Department of Accounting and University of Connecticut
24.

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
University of Hawaii at Manoa - School of Accountancy, Seoul National University and University of Connecticut - Department of Accounting
Downloads 700
25.

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
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 175
26.

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
Northwestern University, Texas A&M University - Mays Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 126
27.

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
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 794
28.

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
European Central Bank (ECB), Bank for International Settlements (BIS), Bank of England - Monetary Analysis and Bank of England
Downloads 108
29.

Do Financial Statement Misstatements Facilitate Corporate Acquisitions?

Number of pages: 55 Posted: 27 Mar 2012 Last Revised: 05 Aug 2015
Working Paper Series
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 517
30.

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
University of Texas at Dallas - Naveen Jindal School of Management and University of Connecticut - Department of Accounting
Downloads 272
31.

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
University of Toronto - Rotman School of Management, University of Connecticut - Department of Accounting and University of Oregon
Downloads 994
32.

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
University of Hawaii at Manoa - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 250
33.

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
Texas A&M University - Mays Business School and University of Connecticut - Department of Accounting
Downloads 1,230
34.

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
University of Hawaii at Manoa - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 212
35.

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
University of Connecticut School of Business
Downloads 126
36.

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
University of Connecticut - Department of Accounting and Fordham University - Gabelli School of Business
37.

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
Clarkson University, Zicklin School of Business, University of Texas at Dallas - Department of Accounting & Information Management and City University of New York (CUNY) – Baruch College
Downloads 461
38.

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
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 158
39.

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
University of Connecticut - Department of Accounting and C.T. Bauer College of Business University of Houston
Downloads 918
40.

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
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Connecticut - Department of Accounting
Downloads 778
41.

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
University of Hawaii at Manoa - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 98
42.

The Informativeness of FIN 48 ‘Look-Forward’ Disclosures

Number of pages: 45 Posted: 03 Jul 2010
Working Paper Series
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Western Michigan University
Downloads 185
43.

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
University of Connecticut - Department of Accounting
44.

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

Number of pages: 45 Posted: 19 Nov 2009
Working Paper Series
University of Hawaii at Manoa - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 194
45.

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
National University of Singapore (NUS) and University of Connecticut - Department of Accounting
46.

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
University of Tennessee, Maastricht University and University of Connecticut - Department of Accounting
Downloads 294
47.

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
University of Connecticut - Department of Accounting
48.

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
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

49.

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
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

50.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Working Paper Series
University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,655