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UConn: Accounting (Topic)

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University of Connecticut School of Business Research Paper Series

36,555 Total downloads

Viewing: 1 - 50 of 90 papers

1.

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 56
2.

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
University of Connecticut and University of Connecticut - Department of Accounting
Downloads 75
3.

Shareholder Activism and Changes in Audit Committee Composition

University of Connecticut School of Business Research Paper No. 18-25
Number of pages: 64 Posted: 09 Sep 2018 Last Revised: 31 Mar 2019
Working Paper Series
University of Connecticut and University of Akron - The George W. Daverio School of Accountancy
Downloads 104
4.

Foreign Employment, Income Shifting, and Tax Uncertainty

University of Connecticut School of Business Research Paper No. 18-23
Number of pages: 52 Posted: 15 Aug 2018 Last Revised: 17 Jan 2019
Accepted Paper Series
University of Arizona - Department of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and University of Connecticut - Department of Accounting
Downloads 82
5.

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
University of Connecticut - Department of Accounting, CUNY Baruch College and University of Maryland - Robert H. Smith School of Business
Downloads 221
6.

A Lobbying Approach to Evaluating the Competitive Harm of Mandatory Disclosure of Proprietary Information: The Case of Segment Reporting

University of Connecticut School of Business Research Paper No. 18-08
Number of pages: 57 Posted: 29 Jan 2018 Last Revised: 23 Feb 2018
Accepted Paper Series
University of Connecticut - Department of Accounting
Downloads 260
7.

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 31
8.

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 171
9.

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 126
10.

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
University of Connecticut, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 257
11.

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 384
12.

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
University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

13.

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

14.

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
University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 107
15.

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 - 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 77
16.

The Debt-Equity Choice When Securities Regulations are Scaled by Equity Values: Evidence from SOX 404

Number of pages: 46 Posted: 18 Oct 2015
Working Paper Series
University of Connecticut - Department of Accounting and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 132
17.

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 125
18.

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 126
19.

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 - School of Accountancy and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 350
20.

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 Oklahoma - Michael F. Price College of Business
Downloads 146
21.

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 394
22.

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
23.

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 - School of Accountancy, Seoul National University and University of Connecticut - Department of Accounting
Downloads 608
24.

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 168
25.

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
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 114
26.

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 752
27.

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 104
28.

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 462
29.

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 249
30.

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 963
31.

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 - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 244
32.

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 1,182
33.

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 - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 196
34.

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 121
35.

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 - School of Business
36.

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
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 440
37.

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 153
38.

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 830
39.

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 662
40.

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 - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 96
41.

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 177
42.

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
43.

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 - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 186
44.

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
45.

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 Accounting and Auditing Research and Education Center (MARC) and University of Connecticut - Department of Accounting
Downloads 285
46.

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
47.

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

48.

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

49.

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 - Henry B. Tippie College of Business, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,479
50.

Earnings Smoothing Activities of Firms to Manage Credit Ratings

Jung, B., Soderstrom, N., and Yang, S. Earnings smoothing activities to manage credit ratings. Contemporary Accounting Research Vol. 30, No. 2, 2013, p. 645-676
Posted: 06 Feb 2008 Last Revised: 09 May 2017
Accepted Paper Series
University of Hawaii - School of Accountancy, University of Melbourne and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business