Douglas E. Stevens

Georgia State University - Robinson College of Business

Associate Professor of Accounting

P.O. Box 4050

Atlanta, GA 30303-3083

United States

http://robinson.gsu.edu/profile/douglas-e-stevens/

  • Georgia State University - Robinson College of Business

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    • Tel: 404-413-7212
    • Fax: 404-413-7203
SCHOLARLY PAPERS

31

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61

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197

Scholarly Papers (31)

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1.

Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research

Number of pages: 85 Posted: 15 Sep 2009 Last Revised: 18 Mar 2010
Linda Smith Bamber, Orie E. Barron and Douglas E. Stevens
University of Georgia - J.M. Tull School of Accounting, Pennsylvania State University and Georgia State University - Robinson College of Business
Downloads 1,126 (20,176)
Citation 38

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Trading Volume, Earnings Announcements, Information Asymmetry, Investor Disagreement

2.

Ethics and Agency Theory: Incorporating a Standard for Effort and an Ethically Sensitive Agent

Syracuse University Working Paper
Number of pages: 47 Posted: 08 Jan 2003
Douglas E. Stevens and Alex Thevaranjan
Georgia State University - Robinson College of Business and Syracuse University - School of Management
Downloads 926 (26,857)
Citation 3

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ethics, agency theory, productivity, flat salary contracts,

3.

An Empirical Analysis of the Effects of Online Trading on Investor Reactions to Earnings Announcements

Number of pages: 41 Posted: 15 May 2001
Anwer S. Ahmed, Richard A. Schneible Jr. and Douglas E. Stevens
Texas A&M University - Mays Business School, State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business
Downloads 871 (29,280)
Citation 2

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Online trading; Noisy rational expectations; Differential interpretations; Market reaction

4.

Determinants of Budgetary Slack in the Laboratory: An Investigation of Controls for Self-Interested Behavior

Number of pages: 49 Posted: 03 Apr 2000
Douglas E. Stevens
Georgia State University - Robinson College of Business
Downloads 834 (31,191)
Citation 2

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5.

Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study

The Accounting Review, Forthcoming
Number of pages: 2 Posted: 31 Aug 2010 Last Revised: 04 Mar 2016
Bruce I. Davidson and Douglas E. Stevens
University of West Florida and Georgia State University - Robinson College of Business
Downloads 683 (40,920)
Citation 12

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code of ethics, certification, social norm activation, corporate governance

6.

A Moral Solution to the Moral Hazard Problem

Downloads 647 ( 43,980)

A Moral Solution to the Moral Hazard Problem

Number of pages: 52 Posted: 28 May 2008
Douglas E. Stevens and Alex Thevaranjan
Georgia State University - Robinson College of Business and Syracuse University - School of Management
Downloads 647 (43,349)
Citation 6

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Agency theory, Moral hazard, Moral sensitivity, Firm productivity, Optimal contracts

A Moral Solution to the Moral Hazard Problem

Accounting, Organizations and Society, Forthcoming
Posted: 09 Apr 2009
Douglas E. Stevens and Alex Thevaranjan
Georgia State University - Robinson College of Business and Syracuse University - School of Management

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Agency theory, Moral hazard, Moral sensitivity, Firm productivity, Optimal contracts

7.

Is There Room within Principal-Agent Theory for Ethics?

Number of pages: 48 Posted: 28 Apr 2005
Douglas E. Stevens and Alex Thevaranjan
Georgia State University - Robinson College of Business and Syracuse University - School of Management
Downloads 592 (49,425)
Citation 1

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Principal-agent theory, ethics, incentives, optimal contracts

8.

Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values

Number of pages: 39 Posted: 03 Sep 2009
Jessen L. Hobson, Mark J. Mellon and Douglas E. Stevens
University of Illinois at Urbana-Champaign, Northern Illinois University - Department of Accountancy and Georgia State University - Robinson College of Business
Downloads 496 (61,817)
Citation 4

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Budgetary Slack, Moral Reasoning, Moral Judgment, Pay Scheme, Personal Values

9.

The Return-Earnings Relation When Analyst Forecasts are Used as a Proxy for Investor Expectations

Number of pages: 32 Posted: 11 Nov 2002
Orie E. Barron, Oliver Kim and Douglas E. Stevens
Pennsylvania State University, University of Maryland and Georgia State University - Robinson College of Business
Downloads 479 (64,576)

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10.

The Realism of Self-Interested Opportunism: An Experimental Investigation of Learning, Fairness, and Ethics

Number of pages: 40 Posted: 15 Apr 2004
Jeffrey W. Schatzberg and Douglas E. Stevens
University of Arizona - Department of Accounting and Georgia State University - Robinson College of Business
Downloads 287 (116,240)
Citation 2

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Opportunism, Learning, Fairness, Ethics, Budgetary Slack, Shirking

11.

Inefficiency in Earnings Forecasts: Experimental Evidence of Reactions to Positive vs. Negative Information

Downloads 287 (116,240)

Inefficiency in Earnings Forecasts: Experimental Evidence of Reactions to Positive vs. Negative Information

Syracuse University Working Paper
Number of pages: 31 Posted: 30 Apr 2003
Douglas E. Stevens and Arlington W. Williams
Georgia State University - Robinson College of Business and Indiana University Bloomington - Department of Economics
Downloads 287 (115,611)
Citation 9

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earnings forecasts, controlled experiments, human decision biases

Inefficiency in Earnings Forecasts: Experimental Evidence of Reactions to Positive vs. Negative Information

Posted: 24 Jun 2003
Douglas E. Stevens and Arlington W. Williams
Georgia State University - Robinson College of Business and Indiana University Bloomington - Department of Economics

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earnings forecasts, controlled experiments, human decision bias

12.

The Changing Behavior of Trading Volume Reactions to Earnings Announcements: Evidence of the Increasing Use of Accounting Earnings News by Investors

Number of pages: 53 Posted: 05 Mar 2016
Orie E. Barron, Richard A. Schneible Jr. and Douglas E. Stevens
Pennsylvania State University, State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business
Downloads 273 (122,485)
Citation 4

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Earnings announcements, Trading volume reactions, Investor diversity, Firm size

13.

Can Moral Reasoning Reduce Auditor Misreporting? An Experimental Examination of Investor Salience and an Auditor Sign-Off Requirement

Number of pages: 37 Posted: 18 May 2012
Allen D. Blay, Eric Sheldon Gooden, Mark J. Mellon and Douglas E. Stevens
Florida State University, affiliation not provided to SSRN, Northern Illinois University - Department of Accountancy and Georgia State University - Robinson College of Business
Downloads 246 (136,433)
Citation 1

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auditor misreporting, moral reasoning, investor salience, auditor sign-off requirement

14.

The Changing Nature of Trading Volume Reactions to Earnings Announcements: Further Evidence of an Increase in Pre-Announcement Private Information

Number of pages: 43 Posted: 09 May 2008
Richard A. Schneible Jr. and Douglas E. Stevens
State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business
Downloads 228 (146,895)

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Trading volume reactions, Earnings announcements, Time trend effects, Firm size, Pre-announcement private information

15.

The Effect of Endogenous Contract Selection on Budgetary Slack: An Experimental Examination of Trust, Distrust, and Trustworthiness

Number of pages: 47 Posted: 07 Mar 2016 Last Revised: 06 Apr 2017
Jeremy Douthit, Steven T. Schwartz, Douglas E. Stevens and Richard A. Young
University of Arizona - School of Accountancy, SUNY at Binghamton - School of Management, Georgia State University - Robinson College of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 225 (148,839)
Citation 15

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endogenous contract selection, trust, distrust, trustworthiness

16.

Pre-Announcement and Event-Period Private Information: A Trading Volume Analysis of Firm Size and Institutional Ownership Effects

Number of pages: 41 Posted: 03 Oct 2005
Richard A. Schneible Jr. and Douglas E. Stevens
State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business
Downloads 225 (148,839)

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private information acquisition, firm size, institutional ownership, trading volume reaction

17.

Predisclosure Trading Volume and Firm Size: A Test of the Economic Rationale for the Differential Information Hypothesis

Number of pages: 33 Posted: 30 Apr 2004
Richard A. Schneible Jr. and Douglas E. Stevens
State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business
Downloads 210 (158,757)

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Predisclosure Trading Volume, Firm Size, Differential Information Hypothesis

18.

The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research

Number of pages: 40 Posted: 29 Feb 2016
Allen D. Blay, Eric Gooden, Mark J. Mellon and Douglas E. Stevens
Florida State University, Virginia Commonwealth University (VCU), Northern Illinois University - Department of Accountancy and Georgia State University - Robinson College of Business
Downloads 204 (163,159)
Citation 16

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Empirical business ethics research, Social norm theory, Adam Smith’s moral theory, Bicchieri’s model

19.

The Effects of Earnings and Firm Characteristics on Differential Interpretation of Earnings Announcements

Number of pages: 42 Posted: 15 Sep 2006
Anwer S. Ahmed, Douglas E. Stevens and Minsup Song
Texas A&M University - Mays Business School, Georgia State University - Robinson College of Business and Sogang University
Downloads 202 (164,604)

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differential interpretation, earnings precision, prior information

20.

Information System Precision and Honesty in Managerial Reporting: A Re-Examination of Information Asymmetry Effects

Accounting, Organizations and Society, Vol. 64, 2018
Number of pages: 42 Posted: 22 Apr 2015 Last Revised: 16 Mar 2018
Heba Abdel-Rahim and Douglas E. Stevens
University of Toledo and Georgia State University - Robinson College of Business
Downloads 188 (175,885)
Citation 4

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participative budgeting; honesty norm; information system precision; operating uncertainty

21.

The Presence and Effect of the Winner's Curse in the Market for Audit Services: An Experimental Market Examination

Number of pages: 49 Posted: 27 Apr 2015
Jessen L. Hobson, Robert Marley, Mark J. Mellon and Douglas E. Stevens
University of Illinois at Urbana-Champaign, University of Tampa, Northern Illinois University - Department of Accountancy and Georgia State University - Robinson College of Business
Downloads 107 (275,941)

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Keywords: winner’s curse, audit pricing, audit quality, common value auctions

22.

Using Analysts' Forecasts to Measure Properties of Analysts' Information Environment

The Accounting Review, October 1998, Robert H. Smith School Research Paper No. RHS 143828
Number of pages: 13 Posted: 26 Jan 1999 Last Revised: 29 Dec 2015
Orie E. Barron, Oliver Kim, Steve C. Lim and Douglas E. Stevens
Pennsylvania State University, University of Maryland, Texas Christian University - M.J. Neeley School of Business and Georgia State University - Robinson College of Business
Downloads 100 (289,013)
Citation 18

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23.

The Effect of Outcome Uncertainty on Budgetary Slack and Risk Sharing: An Experimental Examination

Number of pages: 37 Posted: 19 Aug 2017 Last Revised: 10 Feb 2019
Heba Abdel-Rahim, Michael Majerczyk, Douglas E. Stevens and James C. Wilhelm
University of Toledo, Georgia State University, Georgia State University - Robinson College of Business and Chapman University, Argyros School of Business and Economics
Downloads 84 (322,778)

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participative budgeting; outcome uncertainty; budgetary slack; risk sharing

24.

How Far Will Managers Go to Look Like a Good Steward? A Re-Examination of Honesty Preferences in Managerial Reporting

Number of pages: 50 Posted: 23 May 2019
Heba Abdel-Rahim, Jeffrey Hales and Douglas E. Stevens
University of Toledo, University of Texas at Austin - Department of Accounting and Georgia State University - Robinson College of Business
Downloads 42 (453,175)

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transparency; reporting disaggregation; classification shifting; honesty preferences

25.

The Crowding-Out Effect of Non-Financial Controls on Honest Reporting: An Experimental Examination Using the Superior’s Choice of an Information System

Number of pages: 47 Posted: 29 Apr 2020
Heba Abdel-Rahim, Jing Davis and Douglas E. Stevens
University of Toledo, Chapman University and Georgia State University - Robinson College of Business
Downloads 30 (508,364)

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26.

Earnings Characteristics and Analysts’ Differential Interpretation of Earnings Announcements: An Empirical Analysis

Accounting & Finance, Vol. 49, No. 2, pp. 223-246, June 2009
Number of pages: 24 Posted: 20 May 2009
Anwer S. Ahmed, Minsup Song and Douglas E. Stevens
Texas A&M University - Mays Business School, Sogang University and Georgia State University - Robinson College of Business
Downloads 2 (696,341)
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27.

Can Agent Cheap Talk Mitigate Agency Problems in the Presence of a Noisy Performance Measure? An Experimental Test in a Single- and Multi-Period Setting

Journal of Management Accounting Research, Forthcoming
Posted: 22 Jun 2011 Last Revised: 21 Jun 2012
Jeremy Douthit, Linwood Kearney and Douglas E. Stevens
University of Arizona - School of Accountancy, Wichita State University - W. Frank Barton School of Business and Georgia State University - Robinson College of Business

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agency problems, agent cheap talk, noisy performance measures, social norms, promise-keeping

28.

Public and Private Forms of Opportunism Within the Organization: A Joint Examination of Budget and Effort Behavior

Journal of Management Accounting Research, Forthcoming
Posted: 11 Feb 2008
Jeffrey W. Schatzberg and Douglas E. Stevens
University of Arizona - Department of Accounting and Georgia State University - Robinson College of Business

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Opportunism, Budgetary Slack, Effort, Learning, Reciprocity

29.

An Empirical Analysis of the Effects of Online Trading on Stock Price and Trading Volume Reactions to Earnings Announcements

Posted: 21 Apr 2003
Anwer S. Ahmed, Richard A. Schneible Jr. and Douglas E. Stevens
Texas A&M University - Mays Business School, State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business

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Differential interpretations, Differential prior precision, Online trading, Stock price reaction, Trading volume reaction

30.

The Effects of Reputation and Ethics on Budgetary Slack

Posted: 27 Jan 2003
Douglas E. Stevens
Georgia State University - Robinson College of Business

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participative budgeting, budgetary slack, information asymmetry, reputation, ethics

31.

Price and Volume Reactions to Public Information Releases: An Experimental Approach Incorporating Traders' Subjective Beliefs

Posted: 07 Apr 2000
Ann B. Gillette, Douglas E. Stevens, Susan G. Watts and Arlington W. Williams
Kennesaw State University - Michael J. Coles College of Business, Georgia State University - Robinson College of Business, Purdue University and Indiana University Bloomington - Department of Economics

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Other Papers (1)

Total Downloads: 38
Actions:
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1.

Crowding Out Intrinsic Motivation to Be Honest in Participative Budgeting: An Experimental Examination of Norm Sensitivity and Choice of an Information System

Number of pages: 43 Posted: 18 Aug 2018
Heba Abdel-Rahim, Jing Davis and Douglas E. Stevens
University of Toledo, Chapman University and Georgia State University - Robinson College of Business
Downloads 38

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capital budgeting; honesty; information asymmetry; information systems