H. Scott Asay

University of Iowa - Department of Accounting

Assistant Professor

S232 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 16,155

SSRN RANKINGS

Top 16,155

in Total Papers Downloads

3,269

SSRN CITATIONS
Rank 17,051

SSRN RANKINGS

Top 17,051

in Total Papers Citations

33

CROSSREF CITATIONS

24

Scholarly Papers (9)

1.

Disclosure Readability and the Sensitivity of Investors’ Valuation Judgments to Outside Information

Number of pages: 50 Posted: 19 Sep 2014 Last Revised: 09 Aug 2016
University of Iowa - Department of Accounting, University of Illinois at Urbana-Champaign and SC Johnson Graduate School of Business
Downloads 745 (36,311)
Citation 12

Abstract:

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voluntary disclosure, readability, information search, information processing

2.

Firm Performance, Reporting Goals, and Language in Narrative Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 27 Aug 2012 Last Revised: 28 Feb 2018
H. Scott Asay, Robert Libby and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 552 (53,914)
Citation 8

Abstract:

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textual analysis, readability, narrative disclosure language, causal explanation

3.

Do Features that Associate Managers with a Message Magnify Investors' Reactions to Narrative Disclosures?

Number of pages: 46 Posted: 21 Nov 2013 Last Revised: 08 Feb 2018
H. Scott Asay, Robert Libby and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 532 (56,551)
Citation 7

Abstract:

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language, voluntary disclosure, investor judgment, plain English, personal pronouns, CEO photos

4.

The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards

Johnson School Research Paper Series No. 7-2012
Number of pages: 40 Posted: 11 Jan 2012 Last Revised: 15 Oct 2015
University of Iowa - Department of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Downloads 332 (99,042)
Citation 3

Abstract:

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Convergence, Contrast effect, Financial accounting standards, Audit Judgment

5.

Horizon-Induced Optimism as a Gateway to Earnings Management

Number of pages: 43 Posted: 05 Jun 2013 Last Revised: 15 Nov 2016
H. Scott Asay
University of Iowa - Department of Accounting
Downloads 298 (111,526)
Citation 6

Abstract:

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optimism, accruals-based earnings management, real earnings management

6.

Theory Testing and Process Evidence in Accounting Experiments

Number of pages: 58 Posted: 25 Nov 2019
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 265 (126,238)
Citation 15

Abstract:

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experimental research, process evidence, moderation, mediation, multiple experiments, experimental design

7.

Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss

Number of pages: 46 Posted: 05 Mar 2015 Last Revised: 06 Sep 2017
H. Scott Asay and Jeffrey Hales
University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 263 (127,251)
Citation 4

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voluntary disclosure, forward-looking statements, cautionary language, safe harbor, investor judgments

8.

Consumer Responses to Corporate Tax Planning

Kenan Institute of Private Enterprise Research Paper No. 18-19
Number of pages: 41 Posted: 15 Aug 2018
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 145 (219,347)
Citation 5

Abstract:

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tax planning, consumer behavior, reputational costs of tax planning

9.

Fairness and Controlling for the Uncontrollable

Number of pages: 42 Posted: 16 Aug 2016 Last Revised: 20 Nov 2019
H. Scott Asay, Jace Garrett and William B. Tayler
University of Iowa - Department of Accounting, Clemson University and Brigham Young University
Downloads 137 (229,455)
Citation 1

Abstract:

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contract, fairness, controllability, performance, compensation