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

33

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Top 4,645

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92

CROSSREF CITATIONS

197

Scholarly Papers (33)

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 1,468 (19,714)
Citation 38

Abstract:

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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 948 (37,304)
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 904 (39,857)
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 868 (42,153)
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 718 (54,338)
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 697 (55,802)
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 642 (62,920)
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 523 (81,503)
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 492 (87,840)

Abstract:

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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 306 (150,179)
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 302 (151,927)
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 299 (153,877)
Citation 4

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

13.

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 - Dhaliwal-Reidy 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 268 (172,291)
Citation 16

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endogenous contract selection, trust, distrust, trustworthiness

14.

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 267 (172,936)
Citation 1

Abstract:

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

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 253 (182,349)

Abstract:

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

16.

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 243 (189,756)
Citation 17

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

17.

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 242 (190,537)
Citation 9

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

18.

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 242 (190,537)

Abstract:

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

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 221 (207,883)

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differential interpretation, earnings precision, prior information

20.

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 220 (208,752)

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Predisclosure Trading Volume, Firm Size, Differential Information Hypothesis

21.

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 161 (275,220)
Citation 26

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22.

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 157 (280,934)

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participative budgeting; outcome uncertainty; budgetary slack; risk sharing

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 135 (317,135)
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 134 (318,852)
Citation 1

Abstract:

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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 86 (432,291)
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 77 (461,097)

Abstract:

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27.

What Participative Budgeting Experiments Reveal about Agency Theory: Responsibility, Transparency, and Accountability

Number of pages: 53 Posted: 19 Dec 2022
Heba Abdel-Rahim, Jing Liu and Douglas E. Stevens
University of Toledo, Chapman University and Georgia State University - Robinson College of Business
Downloads 25 (723,701)

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Participative budgeting; Reporting Honesty; Responsibility; Transparency; Accountability

28.

How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting

Contemporary Accounting Research, Forthcoming
Posted: 07 Dec 2021
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

Abstract:

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transparency, disaggregation, classification shifting, trustworthiness, honesty, stewardship

29.

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 - Dhaliwal-Reidy School of Accountancy, Wichita State University - W. Frank Barton School of Business and Georgia State University - Robinson College of Business

Abstract:

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

30.

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

31.

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

32.

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

33.

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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