Jeremiah W. Bentley

Isenberg School of Management, University of Massachusetts Amherst

Assistant Professor

Department of Accounting

Amherst, MA 01003

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 16,017

SSRN RANKINGS

Top 16,017

in Total Papers Downloads

3,275

SSRN CITATIONS
Rank 27,330

SSRN RANKINGS

Top 27,330

in Total Papers Citations

23

CROSSREF CITATIONS

6

Scholarly Papers (8)

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Number of pages: 51 Posted: 28 May 2015 Last Revised: 20 Jan 2018
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,110 (20,055)
Citation 22

Abstract:

Loading...

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
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Abstract:

Loading...

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 604 (47,763)
Citation 2

Abstract:

Loading...

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

3.

Challenges with Amazon Mechanical Turk Research in Accounting

Number of pages: 39 Posted: 28 Feb 2017 Last Revised: 09 Apr 2018
Jeremiah W. Bentley
Isenberg School of Management, University of Massachusetts Amherst
Downloads 440 (71,013)
Citation 11

Abstract:

Loading...

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

4.

Measure Management and the Masses: How Acceptability of Operating and Reporting Distortion Varies with Deservingness, Demography, and Damage

Number of pages: 53 Posted: 17 Aug 2016 Last Revised: 04 May 2020
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 426 (73,831)

Abstract:

Loading...

Earnings Management, Ethics, Moral Foundations Theory, Survey Research

5.

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

Number of pages: 94 Posted: 20 Feb 2018 Last Revised: 03 Jun 2020
Jeremiah W. Bentley
Isenberg School of Management, University of Massachusetts Amherst
Downloads 348 (93,383)

Abstract:

Loading...

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

6.

Identifying Bias Through Post-Report Interactions

Number of pages: 54 Posted: 11 Apr 2014 Last Revised: 30 Apr 2019
Isenberg School of Management, University of Massachusetts Amherst, Cornell University - Samuel Curtis Johnson Graduate School of Management, Princeton University and Cornell University
Downloads 285 (116,167)

Abstract:

Loading...

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

7.

Manipulating the Narrative: Managerial Discretion in the Emphasis of GAAP Metrics in Earnings Announcement Press Releases

Number of pages: 65 Posted: 19 Dec 2019
Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian and Robert Lowell Whited
Isenberg School of Management, University of Massachusetts Amherst, University of Massachusetts Amherst, University of Massachusetts Amherst and North Carolina State University
Downloads 62 (379,168)
Citation 1

Abstract:

Loading...

Earnings announcement, GAAP metrics, Favorability, Prominence, Emphasis, Market reaction, Textual analysis

8.

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

Abstract:

Loading...

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