Brian Vansant

Auburn University - Raymond J. Harbert College of Business - School of Accountancy

Assistant Professor

415 West Magnolia Avenue

301 Lowder Hall

Auburn, AL 36849

United States

SCHOLARLY PAPERS

5

DOWNLOADS

21

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Strategic Reporting by Nonprofit Hospitals: An Examination of Bad Debt and Charity Care

Number of pages: 55 Posted: 11 Sep 2020
Georgia State University, University of Toledo, Johns Hopkins University - Carey Business School and Auburn University - Raymond J. Harbert College of Business - School of Accountancy
Downloads 21 (571,050)

Abstract:

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Nonprofit hospital; Earnings Management; Charity Care; Tax Exempt Debt; Municipal Bond Market; Cost of Debt

2.

Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research

Behavioral Research in Accounting, Vol. 26, No. 1, 2014
Posted: 22 Feb 2016 Last Revised: 23 Feb 2016
Auburn University, Auburn University - Raymond J. Harbert College of Business - School of Accountancy, Auburn University, Auburn University - School of Accountancy and Auburn University - Raymond J. Harbert College of Business - School of Accountancy

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online experiment, online survey, instrument delivery, participant recruitment, participant panels, Survey Monkey, Qualtrics, Amazon Mechanical Turk

3.

Toomer's Energy Drinks: Fueling Earnings Management?

Long, J. H., L. Mertins, D. Searcy, and B. Vansant. 2018. Toomer’s Energy Drinks: Fueling Earnings Management? Issues in Accounting Education, Vol. 33 (1):29-43; TN:17-27. , AAA 2016 Management Accounting Section (MAS) Meeting Paper
Posted: 15 Aug 2015 Last Revised: 15 Jul 2018
Auburn University - Raymond J. Harbert College of Business - School of Accountancy, Johns Hopkins University - Carey Business School, Auburn University and Auburn University - Raymond J. Harbert College of Business - School of Accountancy

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Earnings Management, Ethics, Teaching Case

4.

The Effects of Firm-Provided Measure Weightings on Evaluators' Incorporation of Non-Contractible Information

Journal of Management Accounting Research, Vol. 27, No. 1, 2015
Posted: 24 Jul 2013 Last Revised: 21 Feb 2016
James H. Long, Lasse Mertins and Brian Vansant
Auburn University - Raymond J. Harbert College of Business - School of Accountancy, Johns Hopkins University - Carey Business School and Auburn University - Raymond J. Harbert College of Business - School of Accountancy

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subjective performance evaluation, non-contractible information, performance measure weights, outcome effect

5.

Institutional Pressures to Provide Social Benefits and the Earnings Management Behavior of Nonprofits: Evidence from the US Hospital Industry

Contemporary Accounting Research, Forthcoming
Posted: 15 Aug 2010 Last Revised: 16 Sep 2015
Brian Vansant
Auburn University - Raymond J. Harbert College of Business - School of Accountancy

Abstract:

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earnings management, nonprofit hospitals, charity care, institutional theory