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Kelley: Accounting (Topic)

166,897 Total downloads

Viewing: 1 - 50 of 248 papers

1.

The Dark Side of Low Financial Reporting Frequency: Investors’ Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers

Kelley School of Business Research Paper No. 17-7
Number of pages: 52 Posted: 17 Aug 2019 Last Revised: 10 Dec 2019
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management and University of Miami
Downloads 888
2.

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

Journal of Accounting & Economics (JAE), Forthcoming, Kelley School of Business Research Paper No. 19-2
Number of pages: 71 Posted: 19 Dec 2018
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

Multiple version iconThere are 2 versions of this paper

Downloads 152
3.

What determines ETRs? The relative influence of tax and other factors

Kelley School of Business Research Paper No. 18-92
Number of pages: 56 Posted: 26 Nov 2018 Last Revised: 04 Feb 2021
Working Paper Series
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 365
4.

Audit Process, Private Information, and Insider Trading

Kelley School of Business Research Paper No. 18-85, Jacobs Levy Equity Management Center for Quantitative Financial Research Paper
Number of pages: 51 Posted: 02 Nov 2018 Last Revised: 12 Aug 2020
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, Stanford Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and The Wharton School, University of Pennsylvania
Downloads 823
5.

It's Not So Bad: Director Bankruptcy Experience and Corporate Risk-Taking

Kelley School of Business Research Paper No. 18-78, European Corporate Governance Institute – Finance Working Paper No. 648/2020, Journal of Financial Economics (JFE), Forthcoming
Number of pages: 85 Posted: 14 Sep 2018 Last Revised: 07 Dec 2020
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis and Indiana University - Kelley School of Business - Department of Finance
Downloads 565
6.

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Kelley School of Business Research Paper No. 18-72
Number of pages: 50 Posted: 23 Aug 2018 Last Revised: 25 Jul 2019
Working Paper Series
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 3 versions of this paper

Downloads 268
7.

The Effects of Openness of Internal Reporting and Shared Interest with an Employee on Managerial Collusion and Subsequent Cooperation

Number of pages: 53 Posted: 17 Aug 2018 Last Revised: 17 Mar 2021
Working Paper Series
Clemson University - School of Accountancy
Downloads 62
8.

Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World?

Kelley School of Business Research Paper No. 18-68, Stanford University Graduate School of Business Research Paper No. 18-37
Number of pages: 42 Posted: 16 Aug 2018 Last Revised: 21 Aug 2020
Working Paper Series
University of Texas at Austin, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 173
9.

Tradeoffs Between Tax and Financial Reporting Benefits: Evidence From Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming, Kelley School of Business Research Paper No. 18-61
Posted: 02 Aug 2018
Accepted Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems, Florida State University, Indiana University - Kelley School of Business and Wisconsin School of Business
10.

Blame Attribution and Disclosure Propensity

The Accounting Review, forthcoming
Number of pages: 60 Posted: 25 Jul 2018 Last Revised: 19 Oct 2020
Accepted Paper Series
Georgetown University - McDonough School of Business, Indiana University, Emory University Goizueta Business School and University of Minnesota, Carlson School of Management
Downloads 323
11.

The Effects of Ratings Disclosure by Bank Regulators

Kelley School of Business Research Paper No. 18-46
Number of pages: 59 Posted: 17 May 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 204
12.

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 18-42
Number of pages: 60 Posted: 08 May 2018
Accepted Paper Series
University of North Carolina (UNC) at Chapel Hill - Accounting Area, 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 172
13.

Increased Mandated Disclosure Frequency and Price Formation: Evidence from the 8-K Expansion Regulation

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 02 Apr 2018 Last Revised: 03 Sep 2018
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 270
14.

The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Kelley School of Business Research Paper No. 18-13
Number of pages: 62 Posted: 10 Feb 2018 Last Revised: 13 Apr 2020
Working Paper Series
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 109
15.

Measuring Executive Personality Using Machine-Learning Algorithms: A New Approach and Audit Fee-Based Validation Tests

Journal of Business Finance and Accounting, Vol. 47, No. 3-4, pp. 519-544, 2020
Posted: 17 Jan 2018 Last Revised: 08 May 2020
Accepted Paper Series
Simon Fraser University, Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Czech Republic, University of Cambridge - Judge Business School, University of Waterloo and Simon Fraser University (SFU)
16.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 54 Posted: 09 Jan 2018 Last Revised: 05 Jun 2020
Working Paper Series
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 293
17.

An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion

Kelley School of Business Research Paper No. 18-6
Number of pages: 52 Posted: 09 Jan 2018 Last Revised: 27 Jan 2019
Working Paper Series
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 455
18.

The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers

Forthcoming, Accounting Horizons
Number of pages: 49 Posted: 04 Oct 2017 Last Revised: 21 Jan 2021
Accepted Paper Series
Utah State University - School of Accountancy and University of Oregon - Lundquist College of Business
Downloads 227
19.

The Role of Management Talent in the Production of Informative Regulatory Filings

Kelley School of Business Research Paper No. 17-65
Number of pages: 53 Posted: 05 Sep 2017 Last Revised: 27 Mar 2018
Working Paper Series
Pennsylvania State University - Department of Accounting, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 145
20.

Why Pay Our Fair Share? How Perceived Influence Over Laws Affects Tax Evasion

The Journal of the American Taxation Association, Vol. 42, No. 1, Spring 2020, Kelley School of Business Research Paper No. 17-66
Posted: 05 Sep 2017 Last Revised: 18 Mar 2020
Accepted Paper Series
Baylor University, University of Connecticut - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
21.

German and US Investment Professionals’ Use of Corporate Social Responsibility Disclosures in Their Personal Investment Decisions and Recommendations to Clients

Kelley School of Business Research Paper No. 17-61, AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 50 Posted: 17 Aug 2017 Last Revised: 12 May 2020
Working Paper Series
University of Bern - Institute for Accounting, Tilburg University, University of Pittsburgh and University of Pittsburgh - Accounting Group
Downloads 263
22.

The Role of Effective Control Systems in Capturing Innovation

Kelley School of Business Research Paper No. 17-57
Number of pages: 53 Posted: 04 Aug 2017 Last Revised: 12 Nov 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 242
23.

A Plain English Measure of Financial Reporting Readability

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Posted: 14 Apr 2017
Accepted Paper Series
Pennsylvania State University - Department of Accounting, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

Multiple version iconThere are 2 versions of this paper

24.

The Internet as an Information Intermediary

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 17-22
Posted: 23 Mar 2017
Accepted Paper Series
Brigham Young University - Marriott School, Brigham Young University and University of Oregon - Lundquist College of Business

Multiple version iconThere are 2 versions of this paper

25.

The Effects of Auditor Tenure on Fraud and Its Detection

Kelley School of Business Research Paper No. 17-21
Number of pages: 51 Posted: 20 Mar 2017 Last Revised: 03 Dec 2018
Working Paper Series
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 360
26.

Analyst Forecast Bundling

Forthcoming, Management Science
Number of pages: 61 Posted: 01 Mar 2017 Last Revised: 04 Mar 2019
Accepted Paper Series
Brigham Young University - Marriott School, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 432
27.

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Kelley School of Business Research Paper No. 17-16
Number of pages: 50 Posted: 16 Feb 2017 Last Revised: 16 Jan 2021
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 334
28.

Usefulness of Interest Income Sensitivity Disclosures

Kelley School of Business Research Paper No. 17-13
Number of pages: 61 Posted: 08 Feb 2017 Last Revised: 15 Dec 2019
Working Paper Series
University of Arizona - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 105
29.

The Effects of Investors’ Information Processing Limitations When Incorporating Return on Assets into Their Investment Decisions

Kelley School of Business Research Paper No. 17-9
Number of pages: 52 Posted: 23 Jan 2017
Working Paper Series
University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 149
30.

The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Number of pages: 45 Posted: 08 Nov 2016 Last Revised: 26 Nov 2016
Working Paper Series
Pennsylvania State University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 675
31.

Credit and Punishment: Are Corporate Bankers Disciplined for Risk Taking?

Review of Financial Studies, Forthcoming
Number of pages: 77 Posted: 07 Nov 2016 Last Revised: 20 Feb 2020
Working Paper Series
Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Finance and Indiana University - Kelley School of Business - Department of Accounting
Downloads 388
32.

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Kelley School of Business Research Paper No. 16-60
Number of pages: 43 Posted: 22 Jul 2016 Last Revised: 19 Dec 2018
Working Paper Series
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 458
33.

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Kelley School of Business Research Paper No. 16-58
Number of pages: 58 Posted: 15 Jul 2016 Last Revised: 09 May 2018
Working Paper Series
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 529
34.

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 01 Jul 2016 Last Revised: 12 Jan 2021
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Oregon - Lundquist College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 437
35.

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

27th Annual Conference on Financial Economics and Accounting Paper, Kelley School of Business Research Paper No. 16-50
Number of pages: 68 Posted: 29 Jun 2016 Last Revised: 01 Aug 2018
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

Multiple version iconThere are 2 versions of this paper

Downloads 433
36.

Analysts’ Annual Earnings Forecasts and Changes to the I/B/E/S Database

Number of pages: 61 Posted: 03 Jun 2016 Last Revised: 29 Jan 2020
Working Paper Series
Arizona State University (ASU) - School of Accountancy, University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 581
37.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 52 Posted: 26 May 2016 Last Revised: 05 Sep 2019
Working Paper Series
The Ohio State University - Department of Accounting & Management Information Systems, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

Multiple version iconThere are 2 versions of this paper

Downloads 313
38.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
Working Paper Series
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 253
39.

Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns

Kelley School of Business Research Paper No. 16-41
Number of pages: 43 Posted: 14 May 2016 Last Revised: 26 Jun 2016
Working Paper Series
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 477
40.

Understanding the Relation between Financial Reporting Quality and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Kelley School of Business Research Paper No. 16-26
Number of pages: 55 Posted: 16 Mar 2016 Last Revised: 21 Apr 2016
Accepted Paper Series
University of South Florida - School of Accountancy, Wake Forest University - Babcock Graduate School of Management and Wayne Calloway School of Business and Accountancy, DePaul University and Emory University Goizueta Business School
Downloads 1,490
41.

The Pricing and Performance of Supercharged IPOs

The Accounting Review, Forthcoming, DOI: org/10.2308/accr-52304
Number of pages: 64 Posted: 02 Feb 2016 Last Revised: 25 Oct 2018
Accepted Paper Series
University of Toronto - Rotman School of Management, University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 577
42.

Earnings Increases as a Type-Revealing Signal

Kelley School of Business Research Paper No. 16-10, HEC Paris Research Paper No. ACC-2016-1132
Number of pages: 54 Posted: 28 Jan 2016 Last Revised: 26 Feb 2016
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and HEC Paris - Accounting and Management Control Department
Downloads 164
43.

Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?

Accounting Review, Vol. 91, No. 4, 2016 Forthcoming, Kelley School of Business Research Paper No. 16-1
Posted: 09 Dec 2015
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
44.

Managerial Ability and Credit Risk Assessment

Kelley School of Business Research Paper No. 15-62
Number of pages: 56 Posted: 23 Aug 2015 Last Revised: 13 Apr 2017
Working Paper Series
Pennsylvania State University - Department of Accounting, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 499
45.

Corporate Culture and Analyst Catering

Journal of Accounting and Economics, Volume 67, Issue 1, Pages 120-143
Number of pages: 55 Posted: 09 Aug 2015 Last Revised: 07 Jan 2020
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 687
46.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
Accepted Paper Series
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 1,018
47.

A Taxonomy of Household Internet Consumption

Kelley School of Business Research Paper No. 15-28, TPRC 43: The 43rd Research Conference on Communication, Information and Internet Policy Paper
Posted: 29 Mar 2015
Working Paper Series
University of California, Davis - Department of Economics, Harvard University - Technology & Operations Management Unit and Kelley School of Business, Indiana University
48.

A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Posted: 06 Feb 2015 Last Revised: 13 Apr 2017
Working Paper Series
Pennsylvania State University - Department of Accounting, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

Multiple version iconThere are 2 versions of this paper

49.

Entropy-Balanced Accruals

Review of Accounting Studies, Forthcoming
Number of pages: 63 Posted: 29 Jan 2015 Last Revised: 27 Oct 2019
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Colorado at Boulder - Leeds School of Business
Downloads 987
50.

Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS

Accounting Review, Forthcoming, Kelley School of Business Research Paper No. 15-12
Posted: 10 Jan 2015
Accepted Paper Series
Wake Forest University, University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting