1.
The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing
Contemporary Accounting Research, Vol. 34, No. 4, 2017
Posted: 12 Feb 2019
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, Northeastern University and Georgia State University
2.
Ball and Brown (1968) After Fifty Years
“Ball and Brown (1968) after 50 years.” Pacific-Basin Finance Journal 53 (2019) 410–431. doi: 10.1016/j.pacfin.2018.12.008
,
Number of pages: 36
Posted: 15 Jan 2019
Accepted Paper Series
University of Chicago - Booth School of Business and UWA Business School, M250
Downloads
154
3.
Equity Book Values Greater Than Market Values: Accounting, Risk, or Mispricing?
Number of pages: 55
Posted: 08 Jan 2019
Working Paper Series
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads
141
4.
Dynamic Price Discovery in a Securities Market: Public vs. Private Offers
Number of pages: 61
Posted: 05 Jan 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT), Department of Economics
Downloads
45
5.
Word of Mouth, Noise-Driven Volatility, and Public Disclosure
Number of pages: 54
Posted: 27 Dec 2018
Last Revised: 08 Feb 2019
Working Paper Series
Duke University - Fuqua School of Business and University of Texas at Austin
Downloads
50
6.
Tax-Related Human Capital: Evidence from Employee Movements
Number of pages: 63
Posted: 10 Dec 2018
Working Paper Series
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads
109
7.
Keeping an Eye on the Competition Observational Learning in Analysts’ Forecasts
Number of pages: 36
Posted: 21 Nov 2018
Working Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads
5
8.
Corporate Tax Enforcement Externalities and the Banking Sector
Number of pages: 53
Posted: 21 Nov 2018
Last Revised: 06 Dec 2018
Working Paper Series
University of Chicago - Booth School of Business and WHU - Otto Beisheim School of Management
Downloads
87
9.
Controlling Shareholder’s Share Pledging and Accounting Manipulations
Number of pages: 62
Posted: 19 Nov 2018
Last Revised: 02 Feb 2019
Working Paper Series
University of Iowa - Tippie College of Business, Wuhan University and Tsinghua University
Downloads
138
10.
Mandatory Book Tax Conformity and Its Effects on Strategic Reporting and Auditing
Posted: 26 Aug 2018
Working Paper Series
University of Graz
11.
SEC Regulation S-K and Board Diversity
Number of pages: 44
Posted: 15 Aug 2018
Working Paper Series
Virginia Tech and Washington University in St. Louis
Downloads
58
12.
Regulatory Cooperation and Foreign Portfolio Investment
Ross School of Business Paper No. 1385, Kenan Institute of Private Enterprise Research Paper No. 18-38
Number of pages: 52
Posted: 08 Aug 2018
Last Revised: 05 Dec 2018
Working Paper Series
University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business, University of Michigan - Ross School of Business and University of Utah
Downloads
96
13.
Asymmetric Returns and the Economic Content of Accruals and Investment
Number of pages: 34
Posted: 01 May 2018
Working Paper Series
ESADE Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration
Downloads
228
14.
Timing of Information Acquisition and Decision Making on New Product Development Under Decentralized Organization
Number of pages: 16
Posted: 17 Apr 2018
Working Paper Series
Tohoku University - Graduate School of Economics & Management
Downloads
34
15.
The Feedback Effect of Disclosure Externalities
Number of pages: 54
Posted: 16 Apr 2018
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management
Downloads
197
16.
Clarity Trumps Content: An Experiment on Information Acquisition in Beauty Contests
University of Alberta School of Business Research Paper No. 2018-303
Number of pages: 63
Posted: 30 Mar 2018
Working Paper Series
University of Alberta - Department of Accounting, Operations & Information Systems, Kennesaw State University - Michael J. Coles College of Business and Chapman University
Downloads
71
17.
Going Public in China: Reverse Mergers Versus IPOs
Stanford University Graduate School of Business Research Paper No. 18-15
Number of pages: 58
Posted: 14 Mar 2018
Last Revised: 18 Jul 2018
Working Paper Series
Stanford University - Graduate School of Business, University of International Business and Economics (UIBE) - School of Banking and Finance and Tsinghua University
Downloads
139
18.
The Primacy of Fair Presentation: Evidence From Regulators and the Courts
Accounting Horizons, Forthcoming
Number of pages: 25
Posted: 12 Mar 2018
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Southern California and The University of Texas at Dallas
Downloads
151
19.
An Agency Model Free from the Utility Theory
Number of pages: 26
Posted: 07 Mar 2018
Working Paper Series
The Eli Broad Graduate School of Management, Michigan State University
Downloads
39
20.
Auditor Change Disclosures as Signals of Earnings Management and Risk
Number of pages: 31
Posted: 22 Feb 2018
Working Paper Series
Yale School of Management and Yale University
Downloads
298
21.
Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality
Number of pages: 49
Posted: 09 Feb 2018
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads
234
22.
An Examination of the Relative Abilities of Earnings and Cash Flows to Explain Returns and Market Values
Rotman School of Management Working Paper No. 3107145
Number of pages: 38
Posted: 30 Jan 2018
Working Paper Series
University of Iowa - Henry B. Tippie College of Business, University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management and University of Toronto - Rotman School of Management
Downloads
296
23.
How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?
Number of pages: 117
Posted: 05 Nov 2017
Last Revised: 15 Jul 2018
Working Paper Series
Columbia University
There are 2 versions of this paper
How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?
Number of pages: 117
Posted: 05 Nov 2017
Last Revised: 15 Jul 2018
Downloads
351
How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?
Number of pages: 123
Posted: 06 Dec 2017
Downloads
126
Downloads
351
24.
Fear of (Capital) Commitment: Strategic Accounting Classifications and the Consequences for Fixed Income Dealer Inventories
Number of pages: 58
Posted: 10 Oct 2017
Last Revised: 20 Mar 2018
Working Paper Series
University of Iowa - Department of Finance
Downloads
104
25.
The Economics of Firms' Public Disclosure: Theory and Evidence
Number of pages: 66
Posted: 18 Sep 2017
Working Paper Series
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads
319
26.
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 76
Posted: 23 Aug 2017
Last Revised: 20 Jun 2018
Working Paper Series
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
There are 3 versions of this paper
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 76
Posted: 23 Aug 2017
Last Revised: 20 Jun 2018
Downloads
694
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Center for Financial Studies Working Paper No. 608, Stanford University Graduate School of Business Research Paper No. 19-7
Number of pages: 79
Posted: 16 Dec 2018
Last Revised: 16 Jan 2019
Downloads
63
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
NBER Working Paper No. w24018
Number of pages: 77
Posted: 13 Nov 2017
Downloads
13
Downloads
694
27.
The Relationship between Dividend Payout and Price to Earnings
Number of pages: 28
Posted: 10 Aug 2017
Last Revised: 16 Oct 2017
Working Paper Series
Case Western Reserve University - Department of Banking & Finance and Case Western Reserve University - Department of Banking & Finance
Downloads
280
28.
A New Perspective on the Benefits of Slack Building Under Participative Budgeting
Number of pages: 62
Posted: 09 Aug 2017
Last Revised: 01 Dec 2018
Working Paper Series
University of Graz, Vienna University of Economics and Business and University of Graz
Downloads
104
29.
Decision Fatigue and Heuristic Analyst Forecasts
Number of pages: 46
Posted: 24 Jul 2017
Last Revised: 31 Jul 2018
Working Paper Series
University of California, Irvine - Paul Merage School of Business, University of Southern California - Marshall School of Business, University of California, Irvine and University of California, Irvine - Accounting Area
There are 2 versions of this paper
Decision Fatigue and Heuristic Analyst Forecasts
Number of pages: 46
Posted: 24 Jul 2017
Last Revised: 31 Jul 2018
Downloads
756
Decision Fatigue and Heuristic Analyst Forecasts
NBER Working Paper No. w24293
Number of pages: 56
Posted: 28 Feb 2018
Downloads
20
Downloads
756
30.
Earnings Management, Timeliness, and Corporate Information Systems
Number of pages: 74
Posted: 21 Jun 2017
Working Paper Series
NYU Stern School of Business, Bocconi University - Department of Accounting, SDA Bocconi and Bocconi University - Department of Accounting
Downloads
571
31.
Analysis of Financial Statements in the Sugar Industry
Number of pages: 13
Posted: 04 May 2017
Working Paper Series
Samarth S S K Ltd and affiliation not provided to SSRN
Downloads
192
32.
Explaining Returns through Valuation
Columbia Business School Research Paper No. 17-38
Number of pages: 57
Posted: 23 Mar 2017
Last Revised: 03 Feb 2019
Working Paper Series
City University of NY, Baruch College, Zicklin School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads
447
33.
Why Regulate Private Firm Disclosure and Auditing?
Accounting and Business Research, Vol 47, No. 5, 2017
Number of pages: 50
Posted: 09 Mar 2017
Last Revised: 10 Jun 2017
Accepted Paper Series
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
515
34.
Earnings, Retained Earnings, and Book-to-Market in the Cross Section of Expected Returns
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 66
Posted: 01 Mar 2017
Last Revised: 20 Jan 2019
Accepted Paper Series
University of Chicago - Booth School of Business, Tuck School of Business at Dartmouth College, USC Marshall School of Business and University of Chicago Booth School of Business
Downloads
1,486
35.
Threat of Entry and the Use of Discretion in Banks' Financial Reporting
Journal of Accounting and Economics, Forthcoming
Number of pages: 70
Posted: 25 Jan 2017
Last Revised: 12 Jul 2018
Accepted Paper Series
University of Chicago
Downloads
320
36.
Investment Dynamics and Earnings-Return Properties: A Structural Approach
Journal of Accounting Research, Forthcoming
Number of pages: 75
Posted: 12 Jan 2017
Last Revised: 10 Jan 2019
Working Paper Series
Columbia University and University of Graz - Center for Accounting Research
Downloads
670
37.
Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule
Becker Friedman Institute for Research in Economics Working Paper No. 2018-32
Number of pages: 56
Posted: 06 Jan 2017
Last Revised: 15 May 2018
Working Paper Series
University of Chicago - Booth School of Business
Downloads
560
38.
Proactive Financial Reporting Enforcement and Shareholder Wealth
Number of pages: 59
Posted: 27 Sep 2016
Last Revised: 15 Dec 2017
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads
720
39.
Real Earnings Management in Sales
Journal of Accounting Research, Vol. 54, No. 5, 2016
Number of pages: 34
Posted: 16 Jul 2016
Last Revised: 24 Nov 2016
Accepted Paper Series
University of Houston - C.T. Bauer College of Business, University of Virginia - McIntire School of Commerce, Northwestern University - Kellogg School of Management and University of Virginia - Darden Graduate School of Business
There are 2 versions of this paper
Real Earnings Management in Sales
Journal of Accounting Research, Vol. 54, No. 5, 2016
Number of pages: 34
Posted: 16 Jul 2016
Last Revised: 24 Nov 2016
Downloads
579
Real Earnings Management in Sales
Journal of Accounting Research, Vol. 54, No. 5, 2016, Darden Business School Working Paper No. 2960189
Posted: 29 Apr 2017
Downloads
579
40.
Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships
Number of pages: 57
Posted: 02 Jun 2016
Working Paper Series
University of Arizona - Department of Accounting, University of Connecticut and University of Arizona - Department of Finance
Downloads
430
41.
Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships
Number of pages: 57
Posted: 02 Jun 2016
Working Paper Series
University of Arizona - Department of Accounting, University of Connecticut and University of Arizona - Department of Finance
Downloads
126
42.
Explaining CEO Retention in Misreporting Firms
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58
Posted: 28 May 2016
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance
There are 2 versions of this paper
Explaining CEO Retention in Misreporting Firms
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58
Posted: 28 May 2016
Downloads
339
Director Independence and Insider Trading
Number of pages: 60
Posted: 19 Nov 2011
Last Revised: 25 May 2016
Downloads
308
Downloads
339
43.
Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments
Journal of Accounting Research 55 (4): 963-994, 2017
Number of pages: 48
Posted: 11 Apr 2016
Last Revised: 05 Sep 2017
Accepted Paper Series
University of Texas at Austin - Department of Accounting and University of Arizona - Department of Accounting
There are 2 versions of this paper
Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments
Journal of Accounting Research 55 (4): 963-994, 2017
Number of pages: 48
Posted: 11 Apr 2016
Last Revised: 05 Sep 2017
Downloads
298
Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments
Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 13 Nov 2017
Downloads
298
44.
IFRS – Ten Years Later
Accounting and Business Research vol 46 (5)
Number of pages: 53
Posted: 09 Mar 2016
Last Revised: 09 Jul 2016
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads
1,007
45.
Why We Do International Accounting Research
Journal of International Accounting Research, July 20, 2015
Number of pages: 15
Posted: 29 Jan 2016
Last Revised: 09 Jul 2016
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads
596
46.
Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda
Number of pages: 56
Posted: 20 Oct 2015
Last Revised: 07 Nov 2017
Working Paper Series
Carnegie Mellon University, Brock University and Carnegie Mellon University - David A. Tepper School of Business
Downloads
339
47.
Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements
Chicago Booth Research Paper No. 15-42
Number of pages: 79
Posted: 23 Sep 2015
Last Revised: 24 May 2017
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
972
48.
Corporate Culture and Analyst Catering
Journal of Accounting and Economics, forthcoming
Number of pages: 55
Posted: 09 Aug 2015
Last Revised: 30 Aug 2018
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads
600
49.
The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure
Chicago Booth Research Paper No. 15-06
Number of pages: 20
Posted: 08 Feb 2015
Working Paper Series
University of Michigan, Stephen M. Ross School of Business and The University of Chicago - Booth School of Business
Downloads
1,136
50.
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
European Corporate Governance Institute (ECGI) - Law Working Paper No. 303/2016, Chicago Booth Research Paper No. 15-03
Number of pages: 82
Posted: 19 Jan 2015
Last Revised: 22 Dec 2016
Working Paper Series
The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
There are 4 versions of this paper
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
European Corporate Governance Institute (ECGI) - Law Working Paper No. 303/2016, Chicago Booth Research Paper No. 15-03
Number of pages: 82
Posted: 19 Jan 2015
Last Revised: 22 Dec 2016
Downloads
880
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
CESifo Working Paper Series No. 5661
Number of pages: 83
Posted: 22 Jan 2016
Downloads
87
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
NBER Working Paper No. w20888
Number of pages: 83
Posted: 27 Jan 2015
Downloads
7
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Downloads
880
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