Thomas J. Lopez

University of Alabama - Culverhouse School of Accountancy

Professor

Culverhouse College of Business

Tuscaloosa, AL 35487-0223

United States

  • University of Alabama - Culverhouse School of Accountancy

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    • Tel: 205-348-2907
SCHOLARLY PAPERS

15

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Top 19,832

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5,417

TOTAL CITATIONS
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SSRN RANKINGS

Top 19,602

in Total Papers Citations

79

Scholarly Papers (15)

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1.

The Effect of Meeting Analyst Forecasts and Systematic Positive Forecast Errors on the Information Content of Unexpected Earnings

Number of pages: 39 Posted: 19 Feb 2001
Thomas J. Lopez and Lynn L. Rees
University of Alabama - Culverhouse School of Accountancy and Utah State University - School of Accountancy
Downloads 1,114 (42,175)
Citation 18

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2.

Do Investors Care Who Did the Audit? Evidence from Form AP

Downloads 777 (69,159)
Citation 33

Do Investors Care Who Did the Audit? Evidence from Form AP

Number of pages: 56 Posted: 14 Aug 2018 Last Revised: 03 Feb 2022
Marcus Doxey, James Lawson, Thomas J. Lopez and Quinn Thomas Swanquist
University of Alabama - Culverhouse School of Accountancy, Bucknell University, University of Alabama - Culverhouse School of Accountancy and University of Alabama - Culverhouse School of Accountancy
Downloads 777 (68,083)
Citation 33

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Audit Partner; Audit Participants; Capital Markets; Form AP

Do Investors Care Who Did the Audit? Evidence from Form AP

Journal of Accounting Research, Volume 59, Issue 5
Posted: 15 Dec 2021
Marcus Doxey, James Lawson, Thomas J. Lopez and Quinn Thomas Swanquist
University of Alabama - Culverhouse School of Accountancy, Bucknell University, University of Alabama - Culverhouse School of Accountancy and University of Alabama - Culverhouse School of Accountancy

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audit partner; audit participants; capital markets; Form AP

3.

Evidence on the Effect of Multiple Corporate Restructurings on Analysts' Earnings Forecasts: Do Analysts Learn from Prior Restructuring Events?

Number of pages: 36 Posted: 26 Jun 2000
Thomas J. Lopez and Michael B. Clement
University of Alabama - Culverhouse School of Accountancy and University of Texas at Austin - Department of Accounting
Downloads 745 (73,159)
Citation 2

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4.

The Valuation Consequences of Voluntary Accounting Changes

Downloads 574 (102,107)

The Valuation Consequences of Voluntary Accounting Changes

The Accounting Review, Vol. 88, No. 6, 2014
Number of pages: 44 Posted: 13 Oct 2005 Last Revised: 04 Mar 2018
James S. Linck, Thomas J. Lopez and Lynn L. Rees
Southern Methodist University (SMU) - Finance Department, University of Alabama - Culverhouse School of Accountancy and Utah State University - School of Accountancy
Downloads 574 (100,753)

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Accounting changes, accruals anomaly, market efficiency, earnings management, earnings fixation

The Valuation Consequences of Voluntary Accounting Changes

Review of Quantitative Finance and Accounting, Vol. 28, No. 4, 2007
Posted: 27 Dec 2006
James S. Linck, Thomas J. Lopez and Lynn L. Rees
Southern Methodist University (SMU) - Finance Department, University of Alabama - Culverhouse School of Accountancy and Utah State University - School of Accountancy

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accounting changes, market efficiency, accruals anomaly, earnings management, earnings quality

5.

Evidence on the Incremental Information Contained in the Components of Restructuring Charges

Number of pages: 33 Posted: 15 Nov 1999
Thomas J. Lopez
University of Alabama - Culverhouse School of Accountancy
Downloads 506 (119,376)
Citation 1

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6.

Cost Behavior and Executive Compensation

Number of pages: 41 Posted: 14 May 2010
Marcus L. Caylor and Thomas J. Lopez
Kennesaw State University and University of Alabama - Culverhouse School of Accountancy
Downloads 414 (151,492)
Citation 1

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Executive Compensation, Cost Behavior, Bonus Compensation, Capacity Utilization

7.

Negative Special Items and Future Earnings: Expense Transfer or Real Improvements?

Number of pages: 56 Posted: 05 Apr 2011
William M. Cready, Thomas J. Lopez and Craig A. Sisneros
University of Texas at Dallas - Naveen Jindal School of Management, University of Alabama - Culverhouse School of Accountancy and Oklahoma State University
Downloads 354 (180,417)
Citation 3

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Negative special items, earnings management, Restructuring

8.

The Roles of Task-Specific Experience and Innate Ability in Understanding Analyst Performance

Number of pages: 42 Posted: 23 Jan 2006
Michael B. Clement, Lisa Koonce and Thomas J. Lopez
University of Texas at Austin - Department of Accounting, University of Texas and University of Alabama - Culverhouse School of Accountancy
Downloads 342 (187,327)
Citation 21

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analysts, forecast accuracy, analyst characteristics, analyst learning

9.

Negative Special Items, Tax Rates, and the Income-Transfer Hypothesis

Number of pages: 49 Posted: 29 Mar 2007
William M. Cready, Thomas J. Lopez and Craig A. Sisneros
University of Texas at Dallas - Naveen Jindal School of Management, University of Alabama - Culverhouse School of Accountancy and Oklahoma State University
Downloads 215 (300,909)

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Negative special items, income-transfer, tax rates, Restructuring

10.

Do Restructurings Improve Operating Performance?

Downloads 204 (316,320)

Do Restructurings Improve Operating Performance?

Review of Quantitative Finance and Accounting, Vol. 25, pp. 319-339, 2005
Number of pages: 22 Posted: 12 Mar 2008
Lori Holder-Webb, Thomas J. Lopez and Philip R. Regier
Western New England University - Department of Accounting and Finance, University of Alabama - Culverhouse School of Accountancy and Arizona State University (ASU) - School of Accountancy
Downloads 204 (315,081)

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Do Restructurings Improve Operating Performance?

Posted: 15 Feb 2000
Thomas J. Lopez, Philip R. Regier and Lori Holder-Webb
University of Alabama - Culverhouse School of Accountancy, Arizona State University (ASU) - School of Accountancy and Western New England University - Department of Accounting and Finance

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11.

Do Gender-Related Differences at the Partner Level Affect Audit Quality?

Number of pages: 65 Posted: 29 Apr 2022 Last Revised: 21 Feb 2025
Marcus Doxey, Millie Hutton and Thomas J. Lopez
University of Alabama - Culverhouse School of Accountancy, University of Mississippi - Patterson School of Accountancy and University of Alabama - Culverhouse School of Accountancy
Downloads 172 (369,272)

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Audit Partners, Form AP, Audit Quality, Gender, Negotiations, Isomorphism

12.

Empirical implications of incorrect special item tax rate assumptions

Review of Accounting Studies, forthcoming
Posted: 06 Dec 2021
William M. Cready, Thomas J. Lopez, Craig A. Sisneros and Shane Stinson
University of Texas at Dallas - Naveen Jindal School of Management, University of Alabama - Culverhouse School of Accountancy, Oklahoma State University and University of Alabama

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Special items; nonrecurring items; assumed tax rates; marginal tax rates

13.

Special Items: A Descriptive Analysis

Accounting Horizons, Vol. 25, No. 3, pp. 511--536, 2011
Posted: 08 Feb 2011 Last Revised: 02 Nov 2011
Peter M. Johnson, Thomas J. Lopez and Juan Manuel Sanchez
Brigham Young University - School of Accountancy, University of Alabama - Culverhouse School of Accountancy and University of Texas at San Antonio

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14.

Is the Value Relevance of Earnings Conditional on the Timing of Earnings Information?

Journal of Accounting and Public Policy, Vol. 26, No. 1, 2007
Posted: 10 Aug 2006
Marcus L. Caylor, Thomas J. Lopez and Lynn L. Rees
Kennesaw State University, University of Alabama - Culverhouse School of Accountancy and Utah State University - School of Accountancy

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earnings surprises, analysts' forecast revisions, value relevance, recency theory, prospect theory

15.

Restructuring Charges and CEO Cash Compensation: A Reexamination

Posted: 03 Nov 2002
Davit Adut, William M. Cready and Thomas J. Lopez
affiliation not provided to SSRN, University of Texas at Dallas - Naveen Jindal School of Management and University of Alabama - Culverhouse School of Accountancy

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executive compensation, restructuring charges, compensation committee