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Chicago Booth: Accounting Research Center Research Paper Series

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Viewing: 1 - 50 of 370 papers

1.

The Effects of Financial Markets on Managerial Opportunistic Behavior: Evidence from CEOs’ Tone Manipulation

Number of pages: 57 Posted: 04 Mar 2021
Working Paper Series
Nankai University - School of Finance, Iowa State University and Hong Kong Polytechnic University
Downloads 14
2.

What Affects Factor Loading Uncertainty and Expected Returns? The Role of Accounting Quality

Number of pages: 40 Posted: 04 Mar 2021
Working Paper Series
The Chinese University of Hong Kong, Shenzhen, Fudan University and NUS Business School, National University of Singapore
Downloads 8
3.

Notes from Internal Auditors: Issues in Combating Fraud

Review of Business, Accounting, & Finance, Volume 01, Issue 01, 14 - 28, 2020
Number of pages: 15 Posted: 03 Mar 2021
Accepted Paper Series
Ark Concession Company
Downloads 6
4.

Financial Reporting Fraud and Delegated Investment

Number of pages: 60 Posted: 26 Feb 2021
Working Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Central Florida and Washington State University - Carson College of Business
Downloads 34
5.

Tax Policy Beliefs and Investment: Evidence from the 2016 U.S. Election and the Tax Cuts and Jobs Act

Number of pages: 68 Posted: 25 Feb 2021
Working Paper Series
University of Chicago - Booth School of Business, Tilburg University - Tilburg School of Economics and Management, WHU - Otto Beisheim School of Management and Norwegian School of Economics (NHH)
Downloads 63
6.

Effects of Corporate Taxes on Private Firms’ Earnings Management: A Regression Discontinuity Analysis

Number of pages: 57 Posted: 25 Feb 2021 Last Revised: 05 Mar 2021
Working Paper Series
Guangzhou University and Zhongnan University of Economics and Law
Downloads 16
7.

Silence Can Be Golden: On the Value of Allowing Managers to Keep Silent When Information is Soft

Versano, Tsahi, Silence Can Be Golden: On the Value of Allowing Managers to Keep Silent When Information is Soft, Journal of Accounting and Economics, Forthcoming.
Number of pages: 54 Posted: 18 Feb 2021
Accepted Paper Series
Tel Aviv University, Coller School of Management
Downloads 13
8.

What Do Expanded Audit Reports Tell? Evidence from the United Kingdom

Number of pages: 49 Posted: 18 Feb 2021
Working Paper Series
The Chinese University of Hong Kong, Shenzhen, The Chinese University of Hong Kong and The Hang Seng University of Hong Kong
Downloads 14
9.

News Management, Moral Hazard, and the Properties of Earnings, Prices, and Compensation

Number of pages: 45 Posted: 18 Feb 2021
Working Paper Series
The University of Chicago Booth School of Business
Downloads 20
10.

Asset Transfer Measurement Rules

Number of pages: 59 Posted: 12 Feb 2021
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota
Downloads 16
11.

Financial Reporting Comparability in US Firms Issuing Debt in the US Primary Market

Number of pages: 50 Posted: 12 Feb 2021
Working Paper Series
University of Bristol, University of Houston - C.T. Bauer College of Business and University of Groningen
Downloads 47
12.

A Needle Found: Machine Learning Does Not Significantly Improve Corporate Fraud Detection Beyond a Simple Screen on Sales Growth

Number of pages: 44 Posted: 03 Feb 2021
Working Paper Series
University of California, Berkeley - Accounting Group
Downloads 176
13.

Mandatory Disclosure of Managerial Contracts in Nonprofit Organizations

Number of pages: 35 Posted: 29 Jan 2021
Working Paper Series
University of Graz and University of Rome La Sapienza

Multiple version iconThere are 2 versions of this paper

Downloads 30
14.

Community Membership and Reciprocity in Lending: Evidence from Informal Markets

Number of pages: 64 Posted: 28 Jan 2021
Working Paper Series
University of Chicago and University of Southern California
Downloads 20
15.

Do Financial Resources Determine Cost Behavior?

Number of pages: 34 Posted: 20 Jan 2021
Working Paper Series
Lund University - Department of Business Administration and Lund University - Department of Business Administration
Downloads 48
16.

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 109
17.

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 152
18.

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 28
19.

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

Number of pages: 59 Posted: 01 Jan 2021 Last Revised: 02 Mar 2021
Working Paper Series
Columbia Business School and University of Chicago, Booth School of Business
Downloads 145
20.

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 68
21.

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 68
22.

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 19
23.

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 154
25.

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 50
26.

Are Critical Audit Matters Informative?

NYU Stern School of Business Forthcoming
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 263
27.

ESG Didn’t Immunize Stocks During the COVID-19 Crisis, But Investments in Intangible Assets Did

Journal of Business Finance & Accounting (JBFA), Forthcoming, NYU Stern School of Business
Number of pages: 45 Posted: 18 Aug 2020 Last Revised: 02 Mar 2021
Accepted Paper Series
University of Waterloo, Tilburg University, Tilburg University and New York University - Stern School of Business
Downloads 2,721
28.

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 70
29.

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 27
30.

Firm Disclosure and Individual and Institutional Investors

Number of pages: 61 Posted: 14 Apr 2020 Last Revised: 22 Feb 2021
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 109
31.

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 244
32.

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

Multiple version iconThere are 2 versions of this paper

Downloads 130
33.

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 323
34.

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 60
35.

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 102
36.

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 199
37.

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 315
38.

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 35
40.

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 450
41.

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

42.

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 673
44.

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 278
45.

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 1,817
46.

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
47.

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 220
48.

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 83
49.

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 132
50.

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 320