Viewing: 1 - 38 of 38 papers
1.
The Moderating Role of Internal Control in Tax Avoidance: Evidence From a COSO-Based Internal Control Index in China
The Journal of the American Taxation Association, Forthcoming, doi:10.2308/atax-52408
Number of pages: 58
Posted: 29 Dec 2018
Last Revised: 16 Mar 2019
Accepted Paper Series
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of International Business and Economics (UIBE) - Business School and University of Cincinnati - Lindner College of Business
Downloads
82
2.
International Diversification, SFAS 131, and Post-Earnings Announcement Drift
Contemporary Accounting Research, Forthcoming
Number of pages: 42
Posted: 24 Jul 2017
Working Paper Series
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads
148
3.
Enhanced Disclosure of Other Comprehensive Income and Increased Usefulness of Net Income: The Implications of Accounting Standards Update 2011-05
Research in Accounting Regulation, October 2017, 29 (2): 139-144.
Number of pages: 18
Posted: 19 Jul 2017
Last Revised: 12 Dec 2017
Accepted Paper Series
University of Cincinnati - Department of Accounting, Pace University - Lubin School of Business and University of Cincinnati - Lindner College of Business
Downloads
118
4.
Do Peer Warnings Affect CEO Compensation?
Accounting Horizons, Forthcoming
Number of pages: 44
Posted: 10 May 2017
Last Revised: 26 May 2017
Accepted Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy, University of Cincinnati - Department of Accounting and Pace University - Lubin School of Business
Downloads
59
5.
Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
Number of pages: 54
Posted: 21 Apr 2017
Last Revised: 02 May 2017
Working Paper Series
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads
303
6.
Consequences of Executive Focus on Support Activities: Evidence from Executive Influence on Firm Tax Strategy
Number of pages: 52
Posted: 15 Mar 2017
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads
67
7.
Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts
Contemporary Accounting Research, Forthcoming
Number of pages: 43
Posted: 11 Feb 2017
Working Paper Series
Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Cincinnati - Department of Accounting
Downloads
146
8.
CEO Pulchronomics and Appearance Discrimination
Posted: 14 Aug 2016
Working Paper Series
Rutgers, The State University of New Jersey - Rutgers University, Camden, University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
9.
The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe
Auditing: A Journal of Practice & Theory, 38(1), 193-219, February 2019
Number of pages: 60
Posted: 29 Jul 2016
Last Revised: 23 Mar 2019
Accepted Paper Series
University of Florida - Fisher School of Accounting, University of Cincinnati - Department of Accounting, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Downloads
161
10.
Earnings Warnings and CEO Welfare
Journal of Business Finance and Accounting, Forthcoming
Number of pages: 63
Posted: 21 Jun 2016
Accepted Paper Series
Pace University - Lubin School of Business, City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Cincinnati - Department of Accounting
There are 2 versions of this paper
Earnings Warnings and CEO Welfare
Journal of Business Finance and Accounting, Forthcoming
Number of pages: 63
Posted: 21 Jun 2016
Downloads
75
Earnings Warnings and CEO Welfare
Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1197-1243, 2016
Number of pages: 47
Posted: 10 Nov 2016
Downloads
1
Downloads
75
11.
Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?
Journal of American Taxation Association, Forthcoming
Posted: 23 Apr 2016
Accepted Paper Series
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati - Department of Accounting
12.
The Value-Add of an Audit in a Post-SOX World
Number of pages: 60
Posted: 11 Mar 2016
Last Revised: 05 May 2018
Working Paper Series
University of Cincinnati and Brigham Young University - Marriott School of Business
Downloads
377
13.
Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management
Number of pages: 46
Posted: 10 Feb 2016
Working Paper Series
Syracuse University - Whitman School of Management, Syracuse University - Joseph I. Lubin School of Accounting, University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads
383
14.
Understanding Investor Perceptions About Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field
Review of Accounting Studies, Vol. 20, No. 4, 2015
Posted: 10 Nov 2015
Accepted Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, University of Virginia and University of Cincinnati - Department of Accounting
15.
Managerial Ability and Credit Ratings
Contemporary Accounting Research, Forthcoming
Number of pages: 44
Posted: 24 Dec 2014
Last Revised: 04 Jul 2017
Accepted Paper Series
Pennsylvania State University - Department of Finance, Bentley University and University of Cincinnati - Department of Accounting
Downloads
604
16.
Debt Maturity Structure and Accounting Conservatism
Journal of Business Finance and Accounting, Forthcoming
Posted: 24 Nov 2014
Accepted Paper Series
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
There are 2 versions of this paper
Debt Maturity Structure and Accounting Conservatism
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 167-203, 2015
Number of pages: 37
Posted: 26 Feb 2015
Debt Maturity Structure and Accounting Conservatism
Journal of Business Finance and Accounting, Forthcoming
Posted: 24 Nov 2014
17.
The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 19 Nov 2014
Accepted Paper Series
Bentley University and University of Cincinnati - Department of Accounting
18.
Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems
Journal of Management Accounting Research, Forthcoming
Number of pages: 74
Posted: 13 Jul 2014
Last Revised: 14 Jul 2014
Accepted Paper Series
University of Georgia - Terry College of Business, University of Cincinnati - Department of Accounting, George Mason University - Department of Accounting and Villanova University - School of Business
Downloads
627
19.
The Importance of Clarification of Auditors’ Responsibilities Under the New Audit Reporting Standards
Number of pages: 44
Posted: 06 Jun 2014
Last Revised: 13 May 2018
Working Paper Series
University of Virginia - McIntire School of Commerce, University of Mississippi - Patterson School of Accountancy and Clemson University
Downloads
947
20.
Corporate Sport Sponsorship and Stock Returns: Evidence from the NFL
Number of pages: 58
Posted: 29 Mar 2014
Last Revised: 05 Apr 2015
Working Paper Series
University of Connecticut - Department of Finance and University of Cincinnati
Downloads
280
21.
The Governance Transfer of Blockholders: Evidence from Block Acquisitions and Earnings Management around the World
Journal of Corporate Finance, Vol. 45, 2017
Number of pages: 52
Posted: 03 Sep 2013
Last Revised: 20 Jun 2017
Accepted Paper Series
University of New South Wales (UNSW), Syracuse University - Whitman School of Management, University of Cincinnati - Department of Accounting and The Chinese University of Hong Kong, Shenzhen
Downloads
67
22.
Are Capitalized Software Development Costs Informative About Audit Risk?
Accounting Horizons, 2014
Posted: 27 May 2013
Last Revised: 23 Oct 2013
Accepted Paper Series
Bentley University and University of Cincinnati - Department of Accounting
23.
The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts
Journal of American Taxation Association, Forthcoming
Number of pages: 57
Posted: 26 May 2013
Last Revised: 01 Jun 2016
Accepted Paper Series
University of Oklahoma, University of Cincinnati - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads
282
24.
Juror Evaluations of Auditor Decision Aid Use under Rules-Based and Principles-Based Frameworks
Number of pages: 32
Posted: 10 Oct 2012
Working Paper Series
University of Cincinnati
Downloads
76
25.
A Modified Dechow and Dichev (2002) Model with Cash Flow Forecasts
Number of pages: 61
Posted: 11 Sep 2012
Last Revised: 09 Feb 2016
Working Paper Series
University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads
1,073
26.
The Audit Reporting Model: Current Research Synthesis and Implications
Auditing: A Journal of Practice & Theory, 32 (Supplement 1):323-351
Number of pages: 47
Posted: 06 Sep 2012
Last Revised: 13 Dec 2018
Accepted Paper Series
University of Southern California, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Washburn University and University of Cincinnati - Department of Accounting
Downloads
1,416
27.
Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany
Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38
Posted: 12 Jun 2012
Accepted Paper Series
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati - Department of Accounting
Downloads
379
28.
Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced
Auditing: A Journal of Practice & Theory, Vol. 32, No. Supplement 1, 2013
Number of pages: 71
Posted: 01 Apr 2012
Last Revised: 12 Jul 2014
Accepted Paper Series
Villanova University - School of Business, George Mason University - Department of Accounting, University of Georgia - Terry College of Business, Texas A&M University - Department of Accounting and University of Cincinnati - Department of Accounting
Downloads
345
29.
Why Are Earnings Distributions Kinky: Upwards Earnings Management by Small-Profit Firms or Income Smoothing by Many Firms?
Number of pages: 65
Posted: 29 Oct 2011
Last Revised: 25 Apr 2014
Working Paper Series
Syracuse University - Joseph I. Lubin School of Accounting and University of Cincinnati - Department of Accounting
Downloads
538
30.
A General Differences-in-Differences Research Design for Evaluating Firms Deviations from Expectations
Number of pages: 45
Posted: 20 Jun 2011
Last Revised: 09 Jan 2012
Working Paper Series
Syracuse University - Joseph I. Lubin School of Accounting and University of Cincinnati - Department of Accounting
Downloads
108
31.
Institutional Investor Preferences for Analyst Forecast Accuracy: Does Investment Strategy Matter?
CAAA Annual Conference 2011
Number of pages: 43
Posted: 17 Jan 2011
Working Paper Series
University of Cincinnati - Department of Accounting, University of Missouri at Saint Louis, University of Missouri at St. Louis - College of Business Administration and Federal Reserve Board
Downloads
229
32.
The Impact of SFAS No. 141 on Earnings Predictability of Merging Firms: Evidence from the Initial Year of Implementation
Research in Accounting Regulations, Vol. 21, No. 2, 2009
Posted: 28 Feb 2010
Accepted Paper Series
University of Cincinnati - Department of Accounting
33.
Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field
Number of pages: 59
Posted: 24 Aug 2009
Last Revised: 25 Nov 2014
Working Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, University of Virginia and University of Cincinnati - Department of Accounting
Downloads
1,099
34.
An Examination of the Impact of Voluntary Disclosure on Post-Earnings Announcement Drift
Number of pages: 70
Posted: 20 Sep 2008
Last Revised: 29 Jan 2009
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads
263
35.
The Use of Remedial Tactics in Negligence Litigation
Contemporary Accounting Research, Forthcoming
Number of pages: 36
Posted: 16 Oct 2007
Last Revised: 17 Sep 2009
Working Paper Series
Oklahoma State University - Stillwater - School of Accounting, University of Cincinnati - Department of Accounting and University of Utah - School of Accounting and Information Systems
Downloads
142
36.
Management's Assessment of Internal Controls, External Consultants, and Audit Efficiency: Evidence of New Factors in Client-Auditor Interactions
Number of pages: 28
Posted: 25 May 2007
Working Paper Series
University of Nebraska at Omaha and University of Cincinnati - Department of Accounting
Downloads
726
37.
Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly?
Review of Accounting Studies, Vol. 17, Issue 1, 1-21, 2012
Number of pages: 32
Posted: 28 Feb 2007
Last Revised: 07 Jan 2013
Accepted Paper Series
University of Cincinnati - Department of Accounting and Nanyang Technological University (NTU)
Downloads
687
38.
The Effect of SFAS No. 141 on the Transparency of Business Combination Reporting: Evidence from the Initial Year of Implementation
Number of pages: 48
Posted: 24 Mar 2006
Working Paper Series
University of Cincinnati - Department of Accounting
Downloads
696
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