Mark G. Maffett

University of Miami - Department of Accounting

Professor

Coral Gables, FL 33146-6531

United States

  • University of Miami - Department of Accounting

SCHOLARLY PAPERS

23

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Top 2,830

in Total Papers Downloads

24,795

TOTAL CITATIONS
Rank 2,261

SSRN RANKINGS

Top 2,261

in Total Papers Citations

577

Scholarly Papers (23)

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1.

Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption

Simon School Working Paper No. FR 11-03
Number of pages: 55 Posted: 15 Sep 2010 Last Revised: 15 Aug 2016
Mark H. Lang, Mark G. Maffett and Edward Owens
University of North Carolina at Chapel Hill, University of Miami - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 3,543 (6,925)
Citation 58

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Accounting, IFRS, Regulation, Comparability

2.

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

Downloads 3,194 ( 8,189)
Citation 29

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

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 148 Posted: 08 Sep 2015 Last Revised: 02 Jan 2020
Brandon Gipper, Christian Leuz and Mark G. Maffett
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting
Downloads 3,116 (8,376)
Citation 25

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Regulation, Enforcement, Public oversight, Auditing, Earnings response coefficients

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

NBER Working Paper No. w21530
Number of pages: 70 Posted: 08 Sep 2015 Last Revised: 01 May 2022
Brandon Gipper, Christian Leuz and Mark G. Maffett
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting
Downloads 78 (658,727)
Citation 4

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

The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
Brandon Gipper, Christian Leuz and Mark G. Maffett
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting

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Regulation, Enforcement, Public Oversight, Auditing, Earnings Response Coefficients

3.

Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most

Journal of Accounting Research 50, No. 3 (2012): 729-774
Number of pages: 69 Posted: 08 Jan 2009 Last Revised: 25 Aug 2016
Mark H. Lang, Karl V. Lins and Mark G. Maffett
University of North Carolina at Chapel Hill, University of Utah - Department of Finance and University of Miami - Department of Accounting
Downloads 2,374 (13,087)
Citation 72

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transparency, liquidity, valuation, cost of capital

4.

The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records

Journal of Accounting & Economics (JAE), Vol. 64, No. 2-3, 2017, Chicago Booth Research Paper No. 16-05
Number of pages: 54 Posted: 27 Oct 2015 Last Revised: 07 Sep 2017
Hans Bonde Christensen, Eric Floyd, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, University of California San Diego, Columbia University - Columbia Business School and University of Miami - Department of Accounting
Downloads 2,366 (13,169)
Citation 204

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Real effects, Dodd-Frank Act, mine safety, corporate social responsibility

5.

The Only Prescription is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices

Chicago Booth Research Paper No. 14-33, Management Science, Forthcoming
Number of pages: 70 Posted: 22 Oct 2013 Last Revised: 05 Aug 2019
Hans Bonde Christensen, Eric Floyd and Mark G. Maffett
University of Chicago - Booth School of Business, University of California San Diego and University of Miami - Department of Accounting
Downloads 2,205 (14,726)
Citation 16

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Transparency Regulation, Healthcare, Pricing Policies

6.

Proactive Financial Reporting Enforcement and Shareholder Wealth

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 80 Posted: 27 Sep 2016 Last Revised: 06 Oct 2019
Hans Bonde Christensen, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, Columbia University - Columbia Business School and University of Miami - Department of Accounting
Downloads 1,379 (30,470)
Citation 9

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Financial reporting enforcement, costs and benefits of enforcement, unintended consequences of regulation

7.

Listing Choices and Self-Regulation: The Experience of the AIM

Downloads 1,220 (36,397)
Citation 21

Listing Choices and Self-Regulation: The Experience of the AIM

Chicago Booth Research Paper No. 11-04
Number of pages: 62 Posted: 13 Jan 2011 Last Revised: 19 Sep 2012
Joseph Gerakos, Mark H. Lang and Mark G. Maffett
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Miami - Department of Accounting
Downloads 727 (73,458)
Citation 12

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Securities Regulation, International Accounting

Post-Listing Performance and Private Sector Regulation: The Experience of the AIM

Chicago Booth Research Paper 13-14 (2013).
Number of pages: 59 Posted: 16 Jan 2011 Last Revised: 19 Aug 2016
Joseph Gerakos, Mark H. Lang and Mark G. Maffett
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Miami - Department of Accounting
Downloads 493 (120,057)
Citation 9

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Securities Regulation, Post-IPO Performance, International Accounting

8.

Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices

Downloads 962 (51,139)
Citation 44

Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices

Journal of Accounting Research 53, no. 3 (2015): 593-631.
Number of pages: 55 Posted: 07 Nov 2012 Last Revised: 19 Aug 2016
Vivian W. Fang, Mark G. Maffett and Bohui Zhang
European Corporate Governance Institute (ECGI), University of Miami - Department of Accounting and The Chinese University of Hong Kong, Shenzhen
Downloads 962 (50,320)
Citation 44

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Institutional Investors; Mutual Funds; Corporate Governance; U.S. GAAP; Financial Statement Comparability; Auditor Selection; Analyst Forecasts

Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices

Journal of Accounting Research, Vol. 53, No. 3, 2015
Posted: 03 Mar 2016 Last Revised: 22 Aug 2016
Vivian W. Fang, Mark G. Maffett and Bohui Zhang
European Corporate Governance Institute (ECGI), University of Miami - Department of Accounting and The Chinese University of Hong Kong, Shenzhen

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Institutional Investors; Mutual Funds; Corporate Governance; U.S. GAAP; Financial Statement Comparability; Auditor Selection; Analyst Forecasts

9.

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

Number of pages: 58 Posted: 01 Apr 2019 Last Revised: 09 Dec 2021
Hans Bonde Christensen, Mark G. Maffett and Thomas Rauter
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and University of Chicago - Booth School of Business
Downloads 944 (52,458)
Citation 3

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Foreign Corruption Regulation; Extraterritorial Enforcement; Foreign Corrupt Practices Act (FCPA); Foreign Investment; Internal Controls

10.

Transparency and Liquidity Uncertainty in Crisis Periods

Journal of Accounting & Economics (JAE), Vol. 52, pp. 101-125, 2011, Fifth Singapore International Conference on Finance 2011
Number of pages: 58 Posted: 07 Mar 2010 Last Revised: 15 Aug 2016
Mark H. Lang and Mark G. Maffett
University of North Carolina at Chapel Hill and University of Miami - Department of Accounting
Downloads 917 (54,603)
Citation 37

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Liquidity, Transparency, Financial Crises, Commonality, International Accounting

11.

Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research

Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010
Number of pages: 78 Posted: 30 Sep 2010 Last Revised: 09 Aug 2016
Mark H. Lang and Mark G. Maffett
University of North Carolina at Chapel Hill and University of Miami - Department of Accounting
Downloads 820 (63,639)
Citation 6

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transparency, liquidity, valuation, cost of capital

12.

Financial Reporting Opacity and Informed Trading by International Institutional Investors

Journal of Accounting and Economics 54, no. 2 (2012): 201-220.
Number of pages: 44 Posted: 13 Mar 2011 Last Revised: 19 Aug 2016
Mark G. Maffett
University of Miami - Department of Accounting
Downloads 799 (65,863)
Citation 41

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Transparency, Informed Trading, Institutional Investors, International Accounting

13.

The Effect of Equity-Market Frictions on Default-Risk Assessment: Evidence from Short-Sale Constraints around the World

Number of pages: 73 Posted: 23 Jul 2013 Last Revised: 31 Jul 2017
Mark G. Maffett, Edward Owens and Anand Srinivasan
University of Miami - Department of Accounting, University of Utah - David Eccles School of Business and National University of Singapore - Department of Finance
Downloads 596 (96,133)
Citation 2

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Short-sale constraints; Default risk; Financial reporting transparency; Credit spreads

14.

Reversing the Resource Curse: Foreign Corruption Regulation and the Local Economic Benefits of Resource Extraction

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2020-155
Number of pages: 101 Posted: 19 Oct 2020 Last Revised: 20 Oct 2022
Hans Christensen, Mark G. Maffett and Thomas Rauter
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and University of Chicago - Booth School of Business
Downloads 586 (98,224)
Citation 1

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Foreign Corruption Regulation, Foreign Corrupt Practices Act (FCPA), Natural Resource Extraction, Nighttime Luminosity, Governance

15.

Reversing the Resource Curse: Foreign Corruption Regulation and the Local Economic Benefits of Resource Extraction

Number of pages: 100 Posted: 02 Dec 2020 Last Revised: 02 Jun 2023
Hans Bonde Christensen, Mark G. Maffett and Thomas Rauter
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and University of Chicago - Booth School of Business
Downloads 450 (135,698)
Citation 1

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Foreign Corruption Regulation; Foreign Corrupt Practices Act (FCPA); Natural Resource Extraction; Nighttime Luminosity; Governance

16.

Importing Activists: Determinants and Consequences of Increased Cross-border Shareholder Activism

Number of pages: 78 Posted: 29 Dec 2020 Last Revised: 15 Jul 2022
Mark G. Maffett, Anya Nakhmurina and Douglas J. Skinner
University of Miami - Department of Accounting, Yale School of Management and The University of Chicago - Booth School of Business
Downloads 442 (138,711)

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Shareholder Activism, Corporate Governance, Regulation, Real Effects

17.

Regulatory Cooperation and Foreign Portfolio Investment

Journal of Financial Economics (JFE), Forthcoming, Ross School of Business Paper No. 1385, Kenan Institute of Private Enterprise Research Paper No. 18-38
Number of pages: 30 Posted: 08 Aug 2018 Last Revised: 06 Oct 2019
Mark H. Lang, Mark G. Maffett, James D. Omartian and Roger Silvers
University of North Carolina at Chapel Hill, University of Miami - Department of Accounting, University of Michigan - Ross School of Business and University of Utah
Downloads 393 (158,606)
Citation 21

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Securities regulation, Foreign portfolio investment, Regulatory bonding

18.

Securities Regulation, Household Equity Ownership, and Trust in the Stock Market

Review of Accounting Studies, Forthcoming
Number of pages: 69 Posted: 11 Nov 2017 Last Revised: 17 Jan 2023
Hans Bonde Christensen, Mark G. Maffett and Lauren Vollon
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and University of Notre Dame - Mendoza College of Business
Downloads 379 (165,233)
Citation 8

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National accounts, households, equity ownership, trust, securities regulation

19.

The Impact of Regulatory Leniency on Compliance: Evidence from the Municipalities Continuing Disclosure Cooperation Initiative 

Number of pages: 54 Posted: 29 Sep 2022 Last Revised: 03 Oct 2024
Mark G. Maffett, Delphine Samuels and Frank Zhou
University of Miami - Department of Accounting, University of Chicago -- Booth School of Business and University of Pennsylvania - The Wharton School
Downloads 342 (184,998)
Citation 2

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Municipal Bonds, Municipal Disclosure, Regulatory Amnesty, Municipal Underwriters, Compliance, Disclosure Regulation

20.

Racial Segregation and Audit Outcomes

University of Miami Business School Research Paper No. 4407376
Number of pages: 38 Posted: 17 Apr 2023
Hans Christensen, Mark G. Maffett and Felix Vetter
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and Massachusetts Institute of Technology (MIT)
Downloads 253 (253,507)

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race, ethnicity, audit opinions, audit independence

21.

The Impact of Foreign Investors' Challenges to Domestic Regulations

University of Miami Business School Research Paper No. 4451762
Number of pages: 48 Posted: 01 Jun 2023 Last Revised: 11 Apr 2024
Mark G. Maffett, Mario Milone and Weijia Rao
University of Miami - Department of Accounting, University of California, San Diego (UCSD) - Rady School of Management and Boston University - School of Law
Downloads 249 (257,513)

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Investor-State Dispute Settlement, Stock Returns,Regulatory Environment, Spillover Effect, Foreign Investment

22.

Equity-Market Trading Restrictions and Credit Prices

Number of pages: 50 Posted: 30 Oct 2017 Last Revised: 27 Feb 2018
Mark G. Maffett and Edward Owens
University of Miami - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 238 (269,187)
Citation 2

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Short-sale constraints, Information risk, Credit prices, CDS spreads

23.

Mandatory CSR Disclosures and Real Asset Regulatory Leakage

Number of pages: 62 Posted: 08 Jan 2025 Last Revised: 20 Feb 2025
Hans Bonde Christensen, Lisa Yao Liu, Mark G. Maffett and Wendy Wen
University of Chicago - Booth School of Business, Columbia University - Columbia Business School, University of Miami - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 144 (422,795)

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Real effects, leakage, greenwashing, social washing, Dodd-Frank Act, mine safety, ESG, corporate social responsibility