Jonathan Black

Purdue University - Department of Accounting

Assistant Professor

Krannert School of Management

West Lafayette, IN 47907-1310

United States

SCHOLARLY PAPERS

4

DOWNLOADS

604

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (4)

Information Production, Misconduct Effort, and the Duration of Financial Misrepresentation

Number of pages: 85 Posted: 24 Aug 2014 Last Revised: 25 Jun 2018
Purdue University - Department of Accounting, U.S. Securities and Exchange Commission, Federal Reserve Banks - Federal Reserve Bank of Cleveland and Federal University of ABC
Downloads 299 (142,613)

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Fraud duration; Information production; Fraud effort; Auditor reports; Hazard models

Information Production, Misconduct Effort, and the Duration of Corporate Fraud

FRB of Cleveland Working Paper No. 16-13
Number of pages: 89 Posted: 15 Jun 2016
Purdue University - Department of Accounting, U.S. Securities and Exchange Commission, Federal Reserve Banks - Federal Reserve Bank of Cleveland and Federal University of ABC
Downloads 102 (361,123)
Citation 1

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fraud duration, information production, fraud effort, auditor reports, hazard models

2.

Legal Expertise and the Role of Litigation Risk in Firms’ Conservatism Choices

Number of pages: 54 Posted: 02 Aug 2018 Last Revised: 08 Aug 2021
Purdue University - Department of Accounting, Washington University in St. Louis - John M. Olin Business School, University of Maryland - Robert H. Smith School of Business and Purdue University - Krannert School of Management
Downloads 177 (235,826)

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Conservatism, Legal Expertise, Litigation Risk, General Counsel

3.

Does Fair Value Accounting Affect How Banks Convey Information About Future Performance? Evidence from SFAS 115

Number of pages: 48 Posted: 19 Jul 2022
Jonathan Black, Thomas Godwin and David G. Harris
Purdue University - Department of Accounting, Purdue University - Department of Accounting and Syracuse University - Joseph I. Lubin School of Accounting
Downloads 26 (657,989)

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Information asymmetry, Investment securities, SFAS 115, Asset sales, Earnings Management

4.

The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism

The Accounting Review, Volume 93, Issue 5, pp. 119 - 144
Posted: 08 Nov 2017 Last Revised: 11 Aug 2020
Jonathan Black, Jeff Zeyun Chen and Marc Cussatt
Purdue University - Department of Accounting, Texas Christian University and Clemson University

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SFAS No. 157, fair value hierarchy, conditional conservatism, verifiability