Jeremiah W. Bentley

Isenberg School of Management, University of Massachusetts Amherst

Assistant Professor

Department of Accounting

Amherst, MA 01003

United States

  • Isenberg School of Management, University of Massachusetts Amherst

SCHOLARLY PAPERS

10

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5,433

SSRN CITATIONS
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SSRN RANKINGS

Top 13,238

in Total Papers Citations

103

CROSSREF CITATIONS

3

Scholarly Papers (10)

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1.

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Downloads 1,371 (25,221)
Citation 35

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Number of pages: 51 Posted: 28 May 2015 Last Revised: 20 Jan 2018
Jeremiah W. Bentley, Theodore E. Christensen, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, The Ohio State University and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,371 (24,793)
Citation 35

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Voluntary Disclosure, Non-GAAP Earnings, Analyst Forecasts

Disentangling Managers’ and Analysts’ Non‐GAAP Reporting

Journal of Accounting Research, Vol. 56, No. 4, 2018
Posted: 06 Oct 2018
Jeremiah W. Bentley, Theodore E. Christensen, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, The Ohio State University and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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non-GAAP earnings; financial analysts; voluntary disclosure;earnings announcements; reporting quality

2.

The Effect of Increased Audit Disclosure on Managers’ Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

The Accounting Review, Forthcoming, Doi.org/10.2308/tar-2017-0486
Number of pages: 39 Posted: 18 Jul 2017 Last Revised: 04 Mar 2020
Jeremiah W. Bentley, Tamara A. Lambert and Elaine Wang
Isenberg School of Management, University of Massachusetts Amherst, Lehigh University and University of Massachusetts Amherst
Downloads 1,360 (25,513)
Citation 6

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critical audit matters (CAMs); auditor reporting model; disclosure efficiency; managers’ real operating decisions; operating distortion

3.

Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk

Number of pages: 41 Posted: 28 Feb 2017 Last Revised: 11 Jan 2021
Jeremiah W. Bentley
Isenberg School of Management, University of Massachusetts Amherst
Downloads 693 (65,428)
Citation 17

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Amazon Mechanical Turk; MTurk; AMT; Effect Size; Sample Size; Screening

4.

Drivers of Public Opinion on the Acceptability of Distorting Performance Measures

Number of pages: 58 Posted: 17 Aug 2016 Last Revised: 14 Nov 2023
Jeremiah W. Bentley, Matthew J. Bloomfield, Robert J. Bloomfield and Tamara A. Lambert
Isenberg School of Management, University of Massachusetts Amherst, The Wharton School of the University of Pennsylvania, Cornell University - Samuel Curtis Johnson Graduate School of Management and Lehigh University
Downloads 638 (72,813)

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Earnings Management, Ethics, Survey Research, Operating Distortion, Reporting Distortion, Real Activities Manipulation

5.

Supplemental Readings and Practice Problems for ‘What Counts and What Gets Counted’

Number of pages: 94 Posted: 20 Feb 2018 Last Revised: 05 Apr 2022
Jeremiah W. Bentley
Isenberg School of Management, University of Massachusetts Amherst
Downloads 546 (88,304)

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managerial reporting, accounting, performance reporting, measurement, economics, compensation, strategy, Balanced Scorecard, Two-Stage Costing, Standard Costing, Death Spiral

6.

Identifying Insincere and Sincere Bias Through Post-Report Interactions

Number of pages: 60 Posted: 11 Apr 2014 Last Revised: 26 Jan 2021
Jeremiah W. Bentley, Robert J. Bloomfield, Shai Davidai and Melissa Ferguson
Isenberg School of Management, University of Massachusetts Amherst, Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia University - Columbia Business School, Management and affiliation not provided to SSRN
Downloads 403 (126,974)

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Conflicts of interest, deception, deception detection, persuasion, sincerity, cheap-talk, reporting, self-deception

7.

Manipulating the Narrative: Managerial Discretion in the Use of Plain English in Earnings Announcements

Number of pages: 82 Posted: 19 Dec 2019 Last Revised: 22 Mar 2021
Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian and Robert Lowell Whited
Isenberg School of Management, University of Massachusetts Amherst, Utah Valley University - Department of Accounting, California State University San Marcos and North Carolina State University
Downloads 231 (227,403)

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Earnings announcement; Plain English; GAAP metrics; Favorability; Prominence; Emphasis; Market reaction; Textual analysis; Opportunistic disclosure

8.

The ‘What’, ‘How’, and ‘Why’ of Earnings Announcement Disclosures and Formatting

Number of pages: 71 Posted: 07 Jun 2023
Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian and Robert Lowell Whited
Isenberg School of Management, University of Massachusetts Amherst, Utah Valley University - Department of Accounting, California State University San Marcos and North Carolina State University
Downloads 131 (370,677)

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earnings announcement, textual analysis, voluntary disclosure, management opportunism

9.

Narrative Reporting in a Team Environment

Number of pages: 45 Posted: 05 Dec 2022
Conner Blake and Jeremiah W. Bentley
University of Massachusetts Amherst and Isenberg School of Management, University of Massachusetts Amherst
Downloads 60 (605,676)

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Operating distortion; narrative reporting; measure management; team incentives; team leads.

10.

Decreasing Operational Distortion and Surrogation through Narrative Reporting

Jeremiah W Bentley (2018) Decreasing Operational Distortion and Surrogation Through Narrative Reporting. The Accounting Review In-Press. doi: 10.2308/accr-52277
Posted: 28 Feb 2017 Last Revised: 03 Nov 2018
Jeremiah W. Bentley
Isenberg School of Management, University of Massachusetts Amherst

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Operational Distortion, Surrogation, Narrative Reporting, Preference for Consistency, Cheap Talk, Real Earnings Management