Douglas E. Stevens

Georgia State University - Robinson College of Business

Full Professor/Copeland-Deloitte Chair of Accounting

P.O. Box 4050

Atlanta, GA 30303-3083

United States

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

SCHOLARLY PAPERS

32

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10,097

SSRN CITATIONS
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Top 4,711

in Total Papers Citations

93

CROSSREF CITATIONS

199

Scholarly Papers (32)

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 1,236 (20,942)
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 933 (31,475)
Citation 3

Abstract:

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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 881 (34,044)
Citation 2

Abstract:

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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 848 (35,907)
Citation 2

Abstract:

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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 697 (46,882)
Citation 14

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

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 665 (49,234)
Citation 9

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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 613 (55,516)
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 504 (70,903)
Citation 5

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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 484 (74,516)

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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 292 (132,111)
Citation 2

Abstract:

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

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 290 (132,399)
Citation 11

Abstract:

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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 285 (135,472)
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
Florida State University, affiliation not provided to SSRN, Northern Illinois University - Department of Accountancy and Georgia State University - Robinson College of Business
Downloads 250 (154,745)
Citation 1

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

14.

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
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 244 (158,423)
Citation 16

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endogenous contract selection, trust, distrust, trustworthiness

15.

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 238 (162,300)

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

16.

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 232 (166,277)

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

17.

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 214 (179,601)
Citation 17

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

18.

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 213 (180,361)

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Predisclosure Trading Volume, Firm Size, Differential Information Hypothesis

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 210 (182,813)

Abstract:

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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 205 (186,892)
Citation 9

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

21.

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
University of Toledo, Georgia State University, Georgia State University - Robinson College of Business and Chapman University, Argyros School of Business and Economics
Downloads 128 (277,254)

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participative budgeting; outcome uncertainty; budgetary slack; risk sharing

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 124 (283,984)
Citation 26

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23.

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 118 (294,292)
Citation 1

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

24.

The Increasing Usefulness of Annual Earnings Announcements: An Examination of Changes in Disagreement Using Analyst Forecasts

Number of pages: 41 Posted: 18 May 2021
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 80 (378,634)
Citation 1

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Earnings announcements, Analysts forecasts, Disagreement, Leveling the Playing Field

25.

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 63 (431,146)
Citation 2

Abstract:

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transparency; reporting disaggregation; classification shifting; honesty preferences

26.

The Moderating Effect of Social Norm Sensitivity on Organizational Control: An Experimental Examination Using a Participative Budgeting Setting

Number of pages: 38 Posted: 29 Apr 2020 Last Revised: 13 Jul 2021
Heba Abdel-Rahim, Jing Liu and Douglas E. Stevens
University of Toledo, Chapman University and Georgia State University - Robinson College of Business
Downloads 48 (488,054)

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27.

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 (782,361)
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28.

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

29.

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

30.

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

Abstract:

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

31.

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

32.

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

Posted: 07 Apr 2000
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: 45
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 45

Abstract:

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capital budgeting; honesty; information asymmetry; information systems