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Chicago Booth: Accounting Research Center Research Paper Series

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Viewing: 1 - 50 of 357 papers

1.

The Value of Auditors’ Cross-Client Learning in Preventing Data Breaches

Number of pages: 65 Posted: 15 Jan 2021
Working Paper Series
Columbia Business School
Downloads 20
2.

Intellectual Property Rights, Holdup, and the Incentives for Innovation Disclosure

Number of pages: 41 Posted: 07 Jan 2021
Working Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Pennsylvania - The Wharton School
Downloads 70
3.

Decision-Making in the Capital Budgeting Context – Effects of Type of Decision Aid and Increases in Information Load

Number of pages: 123 Posted: 05 Jan 2021
Working Paper Series
University of Duesseldorf and Heinrich Heine University Dusseldorf
Downloads 13
4.

The Information Mechanism in Corporate Citizenship: Evidence from COVID-19

Number of pages: 59 Posted: 01 Jan 2021
Working Paper Series
Columbia Business School and University of Chicago, Booth School of Business
Downloads 79
5.

SEC Rule 14a-8 Shareholder Proposals: No-Action Requests, Determinants, and the Role of SEC Staff

Number of pages: 50 Posted: 23 Dec 2020
Working Paper Series
Duke University, Fuqua School of Business, Accounting
Downloads 50
6.

Shaping Incentives through Measurement and Contracts

Number of pages: 50 Posted: 03 Nov 2020
Working Paper Series
The University of Chicago Booth School of Business
Downloads 46
7.

Sampling and the Assurance Gathering Process Post SOX: A Field Investigation

Number of pages: 49 Posted: 30 Oct 2020
Working Paper Series
UC Irvine/The Paul Merage School of Business
Downloads 17
8.

Fintech in Financial Reporting and Audit for Fraud Prevention and Safeguarding Equity Investments

Roszkowska, P. (2020), "Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-09-2019-0098
Number of pages: 44 Posted: 28 Oct 2020 Last Revised: 09 Nov 2020
Accepted Paper Series
Cass Business School
Downloads 91
10.

Outside Investor Access to Top Management: Market Monitoring vs. Stock Price Manipulation

Number of pages: 44 Posted: 22 Sep 2020
Working Paper Series
Government of Canada - Bank of Canada
Downloads 39
11.

Are Critical Audit Matters Informative?

Number of pages: 48 Posted: 10 Sep 2020
Working Paper Series
Prudential Financial - Quantitative Management Associates, New York University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Bucknell University Freeman College of Management
Downloads 213
12.

ESG Didn’t Immunize Stocks Against the COVID-19 Market Crash

NYU Stern School of Business
Number of pages: 45 Posted: 18 Aug 2020 Last Revised: 10 Sep 2020
Working Paper Series
University of Waterloo, Tilburg University, Tilburg University and New York University - Stern School of Business
Downloads 2,408
13.

When Does the Bond Price Reaction to Earnings Announcements Predict Future Stock Returns?

Journal of Accounting & Economics (JAE), Vol. 64, No. 1, 2017
Number of pages: 30 Posted: 18 Jun 2020
Accepted Paper Series
Haas School of Business - UC Berkeley
Downloads 64
14.

Referral-Based Hiring under Misaligned Financial Incentives

Number of pages: 40 Posted: 14 Apr 2020
Working Paper Series
University of Melbourne, Department of Accounting, University of Melbourne and National Chengchi University (Taipei)
Downloads 23
15.

Firm Disclosure and Individual and Institutional Investors

Number of pages: 69 Posted: 14 Apr 2020 Last Revised: 28 Dec 2020
Working Paper Series
BI Norwegian Business School, Umeå University - Umeå School of Business and Economics and Umea School of Business, Economics and Statistics, Umeå University
Downloads 93
16.

The Distraction Effect of Non-Audit Services on Audit Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 07 Apr 2020 Last Revised: 18 Nov 2020
Accepted 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 215
17.

Street vs. GAAP: Which Effective Tax Rate Is More Informative?

Number of pages: 57 Posted: 07 Apr 2020
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Florida - Fisher School of Accounting and Texas A&M University - Department of Accounting
Downloads 114
18.

Reproducibility in Accounting Research: Views of the Research Community

Number of pages: 35 Posted: 06 Apr 2020 Last Revised: 07 Apr 2020
Working Paper Series
University of Pennsylvania - The Wharton School, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 303
19.

The Effects of Information on Credit Market Competition: Evidence from Credit Cards

Number of pages: 66 Posted: 02 Apr 2020
Working Paper Series
Harvard University - Business School (HBS), University of Chicago - Booth School of Business, New York University (NYU) - Department of Finance and Superintendencia de Bancos e Instituciones Financieras de Chile
Downloads 46
20.

Manipulation, Panic Runs, and the Short Selling Ban

Number of pages: 57 Posted: 10 Mar 2020
Working Paper Series
Booth School of Business, University of Chicago, Duke University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 96
21.

Does FOIA Foil the SEC's Intent to Keep Investigations Confidential?

Management Science, Forthcoming, Kelley School of Business Research Paper No. 2020-56
Number of pages: 37 Posted: 28 Feb 2020
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 184
22.

CECL: Timely Loan Loss Provisioning and Bank Regulation

Number of pages: 61 Posted: 25 Feb 2020 Last Revised: 08 Sep 2020
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota
Downloads 290
23.

The Value of Managerial Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3

International Journal of Accounting, Forthcoming
Number of pages: 48 Posted: 21 Jan 2020
Working Paper Series
The University of Sheffield, Massey University - School of Accountancy, Massey University and University of Southampton Business School, UK
Downloads 31
25.

Precision and Manipulation of Non-Financial Information: The Curious Case of Environmental Liability

Number of pages: 54 Posted: 19 Dec 2019 Last Revised: 14 Jan 2020
Working Paper Series
Free University of Berlin (FUB)
Downloads 50
26.

The Impact of Open Data on Public Procurement

Number of pages: 79 Posted: 27 Nov 2019 Last Revised: 18 Nov 2020
Working Paper Series
Yale School of Management, University of Chicago - Booth School of Business and University of Chicago -- Booth School of Business
Downloads 410
27.

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
Accepted Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

28.

Calendar Rotations: A New Approach for Studying the Impact of Timing using Earnings Announcements

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 57 Posted: 28 Oct 2019 Last Revised: 02 Jun 2020
Accepted Paper Series
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Downloads 630
30.

The Influence of Loan Officers on Loan Contract Design and Performance

Journal of Accounting & Economics (JAE), Vol. 71, No. 1, 2021
Number of pages: 60 Posted: 09 Aug 2019 Last Revised: 06 Dec 2020
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School, Indiana University - Kelley School of Business, Washington University in Saint Louis - Olin School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 255
31.

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121 Posted: 31 Jul 2019 Last Revised: 09 Aug 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,607
32.

Performance Appraisal and Its Effects on Employees Motivation: A Case Study of Afghan Wireless Communications in Kabul

Number of pages: 16 Posted: 30 Jul 2019 Last Revised: 05 Aug 2019
Working Paper Series
Istanbul Aydin University
Downloads 7
33.

From implicit to explicit: The impact of disclosure requirements on hidden transaction costs

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 30 Jun 2019 Last Revised: 17 Nov 2020
Accepted Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Haas School of Business - UC Berkeley and Yale School of Management
Downloads 204
34.

Congress, Foreign Policy & Financial Reporting

Number of pages: 54 Posted: 15 Jun 2019
Working Paper Series
Washington University in St. Louis - John M. Olin Business School
Downloads 80
35.

A Behavioral Economics Approach to Sustainability Reporting

Number of pages: 18 Posted: 03 Jun 2019 Last Revised: 19 May 2020
Working Paper Series
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 110
36.

The Effect of Market Transparency on Corporate Disclosure

Number of pages: 80 Posted: 31 May 2019 Last Revised: 27 Oct 2020
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 305
37.

Using Accounting Earnings and Aggregate Economic Indicators to Estimate Firm-level Systematic Risk

Review of Accounting Studies, forthcoming
Number of pages: 61 Posted: 29 May 2019 Last Revised: 13 Jan 2021
Accepted Paper Series
University of Chicago - Booth School of Business, University of Texas at Dallas and Indiana University
Downloads 304
38.

How Costly Is Tax Avoidance? Evidence from Structural Estimation

Chicago Booth Research Paper No. 19-14, Fama-Miller Working Paper
Number of pages: 62 Posted: 16 May 2019 Last Revised: 23 Jul 2020
Working Paper Series
University of Chicago Booth School of Business
Downloads 421
39.

A Contextual Analysis of the Impact of Managerial Expectations on Asymmetric Cost Behavior

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 18 Apr 2019
Accepted Paper Series
University of Illinois at Chicago, University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 74
40.

Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls

Number of pages: 57 Posted: 01 Apr 2019 Last Revised: 03 Sep 2020
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 357
41.

Agency Conflicts, Bank Capital Regulation, and Marking-to-Market

Forthcoming, Accounting Review
Number of pages: 71 Posted: 25 Mar 2019
Accepted Paper Series
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 142
42.

The Spillover Effect of SEC Comment Letters through Audit Firms

Number of pages: 61 Posted: 22 Mar 2019 Last Revised: 25 Sep 2020
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, University of Arkansas, University of Oklahoma and Brigham Young University
Downloads 259
43.

Auditors are Known by the Companies They Keep

Number of pages: 72 Posted: 19 Feb 2019 Last Revised: 04 Feb 2020
Working Paper Series
Public Company Accounting Oversight Board, University of Notre Dame - Department of Accountancy, University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 505
44.

The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing

Contemporary Accounting Research, Vol. 34, No. 4, 2017
Number of pages: 40 Posted: 12 Feb 2019 Last Revised: 11 Apr 2019
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, Northeastern University and Bentley University
Downloads 23
45.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

Number of pages: 170 Posted: 25 Jan 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 1,684
46.

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 576
47.

Equity Book Values Greater Than Market Values: Accounting, Risk, or Mispricing?

Number of pages: 54 Posted: 08 Jan 2019 Last Revised: 25 Aug 2019
Working Paper Series
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads 368
48.

Dynamic Price Discovery: Transparency vs. Information Design

Number of pages: 60 Posted: 05 Jan 2019 Last Revised: 14 Jan 2020
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT), Department of Economics
Downloads 130
49.

Word-of-Mouth Communication, Noise-Driven Volatility, and Public Disclosure

Journal of Accounting & Economics (JAE), Forthcoming https://doi.org/10.1016/j.jacceco.2020.101363
Posted: 27 Dec 2018 Last Revised: 28 Sep 2020
Accepted Paper Series
Duke University - Fuqua School of Business and The University of Texas at Austin - McCombs School of Business
50.

Tax-Related Human Capital: Evidence from Employee Movements

Number of pages: 52 Posted: 10 Dec 2018 Last Revised: 30 Nov 2020
Working Paper Series
Washington University in St. Louis - Olin Business School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 275