1.
SEC Comment Letters and Firm Disclosure
Journal of Accounting and Public Policy, 2017, Vol. 36(5), 337-357, George Mason University School of Business Research Paper No. 18-6
Number of pages: 57
Posted: 20 Jun 2017
Last Revised: 25 May 2018
Accepted Paper Series
Florida State University, Ohio State University and George Mason University - Department of Accounting
Downloads
295
2.
The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality
Number of pages: 55
Posted: 21 Sep 2016
Working Paper Series
George Mason University - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads
431
3.
The Effect of Industrial Diversification on Firm Taxes
Number of pages: 63
Posted: 22 Aug 2016
Last Revised: 14 Mar 2020
Working Paper Series
George Mason University - Department of Accounting
Downloads
133
4.
The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
Contemporary Accounting Research, Vol. 37, No. 2, 2020: 917-944
Posted: 10 Apr 2016
Last Revised: 22 Jun 2020
Accepted Paper Series
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business
There are 2 versions of this paper
The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
Contemporary Accounting Research, Vol. 37, No. 2, 2020: 917-944
Posted: 10 Apr 2016
Last Revised: 22 Jun 2020
The Switch-Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
Contemporary Accounting Research, Forthcoming
Posted: 10 Jul 2019
5.
Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Journal of Management Accounting Research, Forthcoming
Posted: 07 Feb 2016
Accepted Paper Series
George Mason University - Department of Accounting, University of Texas at Arlington - Department of Accounting, Hong Kong Polytechnic University and Hunter College - City University of New York
There are 2 versions of this paper
Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Number of pages: 43
Posted: 29 Sep 2015
Downloads
805
Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Journal of Management Accounting Research, Forthcoming
Posted: 07 Feb 2016
6.
Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Number of pages: 43
Posted: 29 Sep 2015
Working Paper Series
George Mason University - Department of Accounting, University of Texas at Arlington - Department of Accounting, Hong Kong Polytechnic University and Hunter College - City University of New York
There are 2 versions of this paper
Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Number of pages: 43
Posted: 29 Sep 2015
Downloads
805
Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Journal of Management Accounting Research, Forthcoming
Posted: 07 Feb 2016
Downloads
805
7.
Are Governmental Accounting Measures Value Relevant to the Citizenry?
Journal of Public Budgeting, Accounting & Financial Management, Volume 26, Number 4, Winter 2014
Number of pages: 29
Posted: 04 Mar 2015
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business
Downloads
180
8.
The Role of Labor and Transaction Costs in the Success of Manufacturing Offshore: Evidence from Mexico's Maquiladora Industry
Posted: 23 Nov 2014
Working Paper Series
University of Arizona, University of Oklahoma and George Mason University - Department of Accounting
There are 2 versions of this paper
The Role of Labor and Transaction Costs in the Success of Manufacturing Offshore: Evidence from Mexico's Maquiladora Industry
Number of pages: 58
Posted: 23 Nov 2014
Downloads
87
9.
The Role of Labor and Transaction Costs in the Success of Manufacturing Offshore: Evidence from Mexico's Maquiladora Industry
Number of pages: 58
Posted: 23 Nov 2014
Working Paper Series
University of Arizona, University of Oklahoma and George Mason University - Department of Accounting
There are 2 versions of this paper
The Role of Labor and Transaction Costs in the Success of Manufacturing Offshore: Evidence from Mexico's Maquiladora Industry
Number of pages: 58
Posted: 23 Nov 2014
Downloads
87
Downloads
87
10.
Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments
Number of pages: 69
Posted: 03 Nov 2014
Last Revised: 18 Sep 2020
Working Paper Series
WHU - Otto Beisheim School of Management, George Mason University - Department of Accounting and
Downloads
703
11.
Analysts, Taxes, and the Information Environment
Number of pages: 44
Posted: 20 Aug 2014
Last Revised: 25 Apr 2019
Working Paper Series
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting
There are 2 versions of this paper
Analysts, Taxes, and the Information Environment
Number of pages: 44
Posted: 20 Aug 2014
Last Revised: 25 Apr 2019
Downloads
408
Analysts, Taxes, and the Information Environment
Journal of the American Taxation Association, Forthcoming
Posted: 23 May 2019
Downloads
408
12.
The Effect of Mandatory IFRS Adoption on International Cross-Listings
The Accounting Review, Forthcoming
Posted: 13 Jul 2014
Last Revised: 27 Mar 2017
Accepted Paper Series
George Mason University - Department of Accounting, Chinese University of Hong Kong (CUHK) - School of Accountancy and Hong Kong Polytechnic University
13.
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
692
14.
Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras
Contemporary Accounting Research, Volume 36, Issue 2, Pages 1028-1054, 2019
Number of pages: 50
Posted: 29 Jun 2014
Last Revised: 29 May 2019
Accepted Paper Series
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of North Dakota - College of Business & Public Administration and Brigham Young University
Downloads
795
15.
Analyst Forecasts and the Permanence of the Tax Change Component of Earnings
2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Working Paper Series
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting
16.
Venture Capital and Risk Management: Evidence from Initial Public Offerings
Journal of Managerial Issues, Volume XXV, Number 3, Fall 2013
Number of pages: 22
Posted: 20 Feb 2014
Accepted Paper Series
University of Notre Dame and George Mason University - School of Business
Downloads
190
17.
Culture and Cost Stickiness: A Cross-Country Study
International Journal of Accounting, 51(3), 402-417
Posted: 16 Jan 2014
Last Revised: 11 Apr 2017
Accepted Paper Series
George Mason University, University of Calgary - Haskayne School of Business and University of Baltimore - Merrick School of Business
18.
Auditor-Provided Tax Services and Income Tax Estimation Error
Number of pages: 58
Posted: 05 Sep 2013
Last Revised: 16 Sep 2017
Working Paper Series
University of Arizona, Eller College of Management, Georgetown University and University of North Dakota - College of Business & Public Administration
Downloads
659
19.
Do Auditor-Provided Tax Services Enhance or Impair the Value Relevance of Earnings?
Journal of American Taxation Association, Forthcoming
Posted: 21 Jul 2012
Accepted Paper Series
Bentley University, George Mason University - Department of Accounting and Hunter College - City University of New York
20.
Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties
Journal of Accounting Research, Forthcoming
Number of pages: 49
Posted: 02 May 2012
Last Revised: 20 Sep 2014
Working Paper Series
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business
Downloads
201
21.
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
363
22.
FAS 142: Developing a Framework for Assessing the Useful Life of Branded Pharmaceutical Products
Journal of Theoretical Accounting Research, Volume 2, Issue 2, Spring 2007
Number of pages: 13
Posted: 22 Mar 2012
Last Revised: 01 Nov 2012
Accepted Paper Series
Wake Forest University - Schools of Business and George Mason University - School of Business
Downloads
82
23.
The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings
Contemporary Accounting Research, Vol. 19, No. 1, 2002
Number of pages: 27
Posted: 22 Mar 2012
Last Revised: 23 Mar 2012
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business
Downloads
140
24.
A Note on the Efficient Markets Hypothesis
Journal of Accounting and Finance Research, pp. 1-7, 2000
Number of pages: 7
Posted: 22 Mar 2012
Accepted Paper Series
George Mason University - School of Business
Downloads
96
25.
Further Evidence on the Factors and Valuation Associated with the Level of Environmental Liability Disclosures
Academy of Accounting and Financial Studies Journal, Vol. 13, No. 3, 2009
Number of pages: 26
Posted: 22 Mar 2012
Accepted Paper Series
George Mason University - Department of Accounting and George Mason University - School of Business
Downloads
44
26.
An Analysis of the Initial Adoption of FAS 141 and 142 in the Pharmaceutical Industry
Number of pages: 18
Posted: 22 Mar 2012
Last Revised: 26 Dec 2012
Accepted Paper Series
Wake Forest University - Schools of Business and George Mason University - School of Business
Downloads
42
27.
Industry-Expert Auditors and Investor Valuations in Regulated Industries: Evidence from Banking
Academy of Accounting and Financial Studies Journal, Vol. 3, No. 1, 1999
Number of pages: 10
Posted: 22 Mar 2012
Last Revised: 26 Mar 2012
Accepted Paper Series
George Mason University - School of Business and Belmont University - Massey School of Business
Downloads
20
28.
SOX: Unintended Dilemmas for Auditing
The Journal of Corporate Accounting & Finance, Vol. 17, No. 4, pp. 31-35, May/June 2006
Number of pages: 5
Posted: 21 Mar 2012
Last Revised: 26 Mar 2012
Accepted Paper Series
Wake Forest University - Schools of Business, George Mason University - School of Business and Grand Valley State University
Downloads
95
29.
Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?
2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 35
Posted: 09 Feb 2012
Last Revised: 13 Feb 2012
Working Paper Series
Bentley University, George Mason University - Department of Accounting and Hunter College - City University of New York
Downloads
324
30.
Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax
The Accounting Review, Forthcoming
Number of pages: 43
Posted: 29 Jul 2011
Accepted Paper Series
George Mason University - Department of Accounting and George Mason University - Department of Accounting
Downloads
154
31.
The Effect of Regulation on the Timeliness and Perceived Reliability of Earnings Announcements
Contemporary Accounting Research, Forthcoming
Number of pages: 46
Posted: 27 May 2011
Last Revised: 04 Jan 2018
Accepted Paper Series
University of North Dakota - College of Business & Public Administration
Downloads
179
32.
Is There an Association Between Earnings Management and Auditor-Provided Tax Services?
Journal of American Taxation Association, Forthcoming
Posted: 11 Feb 2011
Accepted Paper Series
Bentley University and George Mason University - Department of Accounting
33.
Nonprofit Resource Allocation Decisions: A Study of Marginal versus Average Spending
Number of pages: 40
Posted: 20 Nov 2010
Last Revised: 25 Jan 2012
Working Paper Series
George Mason University, University of Virginia - McIntire School of Commerce and University of Texas at San Antonio - Department of Accounting
Downloads
122
34.
Pro Forma Disclosures, Audit Fees, and Auditor Resignations
Journal of Accounting and Public Policy, Vol. 31, No. 3, 2012
Posted: 13 Oct 2010
Last Revised: 12 Jul 2014
Accepted Paper Series
George Mason University - Department of Accounting, Bentley University and University of Baltimore - Merrick School of Business
35.
An Empirical Investigation of the Relationship Between Profit Margin Persistence and Firms’ Choice of Business Model: Evidence from the US Airline Industry
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 49
Posted: 20 Aug 2010
Last Revised: 10 Dec 2010
Working Paper Series
Texas Tech University - Rawls College of Business, San Diego State University and George Mason University - Department of Accounting
Downloads
379
36.
Client Importance and Audit Partner Independence
Journal of Accounting and Public Policy, Vol. 31, Issue 3, pp. 320–336, 2012
Number of pages: 44
Posted: 09 Aug 2010
Last Revised: 18 Feb 2014
Accepted Paper Series
National Chengchi University (NCCU) - Department of Accounting, George Mason University - School of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads
562
37.
On the Analysis of Firms' Cash Flows
Contemporary Accounting Research, Forthcoming
Posted: 15 Jul 2009
Accepted Paper Series
affiliation not provided to SSRN and George Mason University
38.
Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?
Number of pages: 31
Posted: 15 Jun 2009
Working Paper Series
Bentley University, George Mason University - Department of Accounting and Department of Accountancy, Lingnan University
Downloads
325
39.
Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
Contemporary Accounting Research, Vol. 26, No. 2, 2009
Number of pages: 34
Posted: 06 Feb 2009
Last Revised: 17 Jul 2014
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business
There are 2 versions of this paper
Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
Contemporary Accounting Research, Vol. 26, No. 2, 2009
Number of pages: 34
Posted: 06 Feb 2009
Last Revised: 17 Jul 2014
Downloads
130
Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
Contemporary Accounting Research, Vol. 26, No. 2, 2009
Posted: 05 Feb 2009
Downloads
130
40.
Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
Contemporary Accounting Research, Vol. 26, No. 2, 2009
Posted: 05 Feb 2009
Accepted Paper Series
James Madison University - School of Accounting and George Mason University - School of Business
There are 2 versions of this paper
Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
Contemporary Accounting Research, Vol. 26, No. 2, 2009
Number of pages: 34
Posted: 06 Feb 2009
Last Revised: 17 Jul 2014
Downloads
130
Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
Contemporary Accounting Research, Vol. 26, No. 2, 2009
Posted: 05 Feb 2009
41.
Are Special Items Informative About Future Profit Margins?
Review of Accounting Studies, Forthcoming
Number of pages: 51
Posted: 15 Dec 2008
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, George Mason University and Georgetown University - Robert Emmett McDonough School of Business
Downloads
291
42.
Audit Value and Charitable Organizations
Number of pages: 33
Posted: 13 Aug 2008
Last Revised: 19 Nov 2010
Working Paper Series
George Mason University
Downloads
277
43.
Do Auditors Price Audit Committee's Expertise? The Case of Accounting Vs. Non-Accounting Financial Experts
Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 06 Feb 2008
Accepted Paper Series
George Mason University - Department of Accounting and Bentley University
44.
Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?
Accounting Review, Forthcoming
Posted: 09 Dec 2007
Last Revised: 05 Feb 2008
Accepted Paper Series
Emory University - Goizueta Business School, George Mason University - Department of Accounting and Brigham Young University
There are 2 versions of this paper
Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?
Number of pages: 45
Posted: 10 Mar 2006
Last Revised: 10 Dec 2007
Downloads
274
Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?
Accounting Review, Forthcoming
Posted: 09 Dec 2007
Last Revised: 05 Feb 2008
45.
The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act
Auditing: A Journal of Practice & Theory, Vol. 28, No. 2, 2009
Number of pages: 45
Posted: 27 Nov 2007
Last Revised: 17 Mar 2015
Accepted Paper Series
UNC Charlotte and University of North Dakota - College of Business & Public Administration
Downloads
1,183
46.
Does the SOX Definition of an Accounting Expert Matter? The Association Between Audit Committee Directors' Accounting Expertise and Accounting Conservatism
Contemporary Accounting Research, Forthcoming
Posted: 16 Nov 2007
Accepted Paper Series
George Mason University - Department of Accounting and Bentley University
47.
The Impact of Tax Status on the Relation between Employee Stock Options and Debt
Journal of American Taxation Association, Vol. 30, No. 1, 2008
Posted: 03 Oct 2007
Accepted Paper Series
George Mason University and Oregon State University - College of Business
48.
The Impact of Governance Reform on Performance and Transparency
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 65
Posted: 12 Sep 2007
Last Revised: 24 Apr 2009
Accepted Paper Series
University of Oklahoma, George Mason University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads
718
49.
Keiretsu Affiliation and Equity Values in Japan
Review of Pacific Basin Financial Markets and Policies, Vol. 7, No. 4, pp. 525-545, 2004, KAIST Business School Working Paper Series
Number of pages: 22
Posted: 28 Jan 2007
Last Revised: 19 May 2015
Accepted Paper Series
George Mason University - School of Business, Ulsan National Institute of Science and and Technology (UNIST) and Korea Advanced Institute of Science and Technology (KAIST) - Graduate School of Management
Downloads
16
50.
Japanese Corporate Groupings (Keiretsu) and the Characteristics of Analysts' Forecasts
Review of Quantitative Finance and Accounting, Vol. 23, pp. 79-98, 2004
Number of pages: 34
Posted: 27 Jan 2007
Accepted Paper Series
George Mason University - School of Business, Ulsan National Institute of Science and and Technology (UNIST) and University of Nebraska at Omaha - Department of Accounting
Downloads
260
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