Jonathan Black

Purdue University - Department of Accounting

Assistant Professor

Krannert School of Management

West Lafayette, IN 47907-1310

United States

SCHOLARLY PAPERS

3

DOWNLOADS

454

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (3)

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 293 (130,734)

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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 (327,129)
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 59 (444,646)

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Conservatism, Legal Expertise, Litigation Risk, General Counsel

3.

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