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

35

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13,001

TOTAL CITATIONS
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Top 4,902

in Total Papers Citations

173

Scholarly Papers (35)

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 1,867 (18,946)
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 984 (48,785)
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 929 (52,782)
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 902 (54,965)
Citation 2

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5.
Downloads 774 (67,586)
Citation 9

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 774 (66,529)
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

6.

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 756 (69,717)
Citation 14

Abstract:

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

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 693 (78,071)
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 577 (98,564)
Citation 6

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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 511 (114,588)

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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 395 (155,222)
Citation 2

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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 335 (184,546)
Citation 14

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 334 (186,706)
Citation 4

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

13.

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 324 (192,920)
Citation 17

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

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 - 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 318 (196,657)
Citation 17

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endogenous contract selection, trust, distrust, trustworthiness

15.

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 296 (212,391)
Citation 1

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

16.

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 288 (218,583)
Citation 13

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

17.

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 277 (227,465)

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

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 267 (236,125)

Abstract:

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

Honesty Preferences and the Theory of the Firm: A Rational Model and Experimental Evidence

Number of pages: 38 Posted: 19 Dec 2022 Last Revised: 12 Jul 2024
Heba Abdel-Rahim, Jing Liu and Douglas E. Stevens
University of Toledo, Chapman University and Georgia State University - Robinson College of Business
Downloads 182 (339,819)

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

Number of pages: 53 Posted: 09 May 2023
Heba Abdel-Rahim, Jing Liu and Douglas E. Stevens
University of Toledo, Chapman University and Georgia State University - Robinson College of Business
Downloads 74 (665,332)

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Participative budgeting; Reporting Honesty; Responsibility; Transparency; Accountability

20.

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 242 (260,585)

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differential interpretation, earnings precision, prior information

21.

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 240 (262,692)

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Predisclosure Trading Volume, Firm Size, Differential Information Hypothesis

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 226 (278,341)

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participative budgeting; outcome uncertainty; budgetary slack; risk sharing

23.

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 214 (293,224)
Citation 26

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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 203 (308,088)
Citation 2

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

25.

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 192 (324,270)
Citation 1

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

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 148 (406,561)
Citation 1

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27.

The Rediscovery of The Theory of Moral Sentiments by Neoclassical Economists: The Implications for Behavioral Finance and Economics

Number of pages: 41 Posted: 29 Nov 2023
Douglas E. Stevens
Georgia State University - Robinson College of Business
Downloads 139 (427,379)

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Adam Smith, The Theory of Moral Sentiments, The Chicago School, Neoclassical Economists, Behavioral Finance and Economics

28.

Extending the Pragmatic Theory of the Firm with Social Norms

Number of pages: 27 Posted: 29 May 2024
Bartley J. Madden and Douglas E. Stevens
Florida Atlantic University and Georgia State University - Robinson College of Business
Downloads 116 (491,932)

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Theory of the Firm, Value Creation, Social Norms, Capitalism, Purpose of the Firm

29.

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 115 (495,108)

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transparency; reporting disaggregation; classification shifting; honesty preferences

30.

Increasing the Value of Accounting for Management, Boards, and Investors: A Path Forward for the New Economy

Number of pages: 31 Posted: 14 Oct 2024
Bartley J. Madden and Douglas E. Stevens
Florida Atlantic University and Georgia State University - Robinson College of Business
Downloads 83 (614,709)

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pragmatic theory of the firm, intangible asset accounting, the new economy, the purpose of the firm, value creation

31.

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

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

32.

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

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

33.

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

34.

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

35.

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