H. Scott Asay

University of Iowa - Department of Accounting

Assistant Professor

S232 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

  • University of Iowa - Department of Accounting

SCHOLARLY PAPERS

14

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SSRN CITATIONS
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Top 9,533

in Total Papers Citations

129

CROSSREF CITATIONS

32

Scholarly Papers (14)

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1.

Theory Testing and Process Evidence in Accounting Experiments

H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce, Robert Libby; Theory Testing and Process Evidence in Accounting Experiments. The Accounting Review 2021; doi: https://doi.org/10.2308/TAR-2019-1001
Number of pages: 50 Posted: 25 Nov 2019 Last Revised: 20 Dec 2021
H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce and Robert Libby
University of Iowa - Department of Accounting, SC Johnson Graduate School of Management, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,583 (20,276)
Citation 59

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

2.

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
H. Scott Asay, W. Brooke Elliott and Kristina M. Rennekamp
University of Iowa - Department of Accounting, University of Illinois at Urbana-Champaign and SC Johnson Graduate School of Management
Downloads 909 (45,384)
Citation 23

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voluntary disclosure, readability, information search, information processing

3.

Tax Boycotts

Number of pages: 57 Posted: 30 Mar 2021 Last Revised: 03 Jul 2022
H. Scott Asay, Jeffrey L. Hoopes, Jake Thornock and Jaron H. Wilde
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 825 (51,859)
Citation 2

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tax boycotts, corporate tax activities, consumer survey, scanner data, foot traffic

4.

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 Management
Downloads 666 (68,789)
Citation 23

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textual analysis, readability, narrative disclosure language, causal explanation

5.

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 Management
Downloads 639 (72,583)
Citation 15

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

6.

Consumer Responses to Corporate Tax Planning

Kenan Institute of Private Enterprise Research Paper No. 18-19
Number of pages: 41 Posted: 15 Aug 2018
H. Scott Asay, Jeffrey L. Hoopes, Jake Thornock and Jaron H. Wilde
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 428 (118,281)
Citation 6

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tax planning, consumer behavior, reputational costs of tax planning

7.

Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs

The Accounting Review (2023). https://doi.org/10.2308/TAR-2021-0551
Number of pages: 65 Posted: 27 Aug 2021 Last Revised: 13 Jul 2023
H. Scott Asay, Jeffrey Hales, Cory Hinds and Kathy Rupar
University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting, Queen's University - Smith School of Business and Georgia Institute of Technology
Downloads 423 (119,952)
Citation 4

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investor judgments, construct validity, experimental design

8.

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
H. Scott Asay, Tim Brown, Mark W. Nelson and T. Jeffrey Wilks
University of Iowa - Department of Accounting, University of South Carolina - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Downloads 354 (146,590)
Citation 3

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Convergence, Contrast effect, Financial accounting standards, Audit Judgment

9.

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 339 (153,506)
Citation 4

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

10.

Horizon-Induced Optimism as a Gateway to Earnings Management

Number of pages: 43 Posted: 05 Jun 2013 Last Revised: 23 Aug 2021
H. Scott Asay
University of Iowa - Department of Accounting
Downloads 326 (160,190)
Citation 7

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optimism, accruals-based earnings management, real earnings management

11.

Behind Closed Doors: An Investigation of Investor Relations Officer Disclosures in Private Meetings with Investors

Number of pages: 49 Posted: 01 Sep 2021 Last Revised: 19 Oct 2022
H. Scott Asay, Shana Clor-Proell and Michael T. Durney
University of Iowa - Department of Accounting, Texas Christian University - Department of Accounting and University of Iowa
Downloads 213 (245,139)
Citation 1

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Regulation Fair Disclosure; investor relations; private disclosure; materiality

12.

Strategic Formatting in Firm Disclosures

Number of pages: 49 Posted: 29 Apr 2022 Last Revised: 13 Jul 2023
H. Scott Asay, Cory Hinds and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Queen's University - Smith School of Business and SC Johnson Graduate School of Management
Downloads 201 (258,480)

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disclosure characteristics, formatting, investor relations, readability, voluntary disclosure

13.

Fairness and Luck: Contract Away or Come What May?

Number of pages: 46 Posted: 16 Aug 2016 Last Revised: 21 Sep 2023
H. Scott Asay, Jace Garrett and William B. Tayler
University of Iowa - Department of Accounting, Clemson University and Brigham Young University
Downloads 189 (273,221)
Citation 1

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contract, fairness, controllability, performance, compensation

14.

The Precision of Point Forecasts

Number of pages: 40 Posted: 07 Nov 2023
H. Scott Asay, Paul Hribar and Claire Quinto
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 70 (559,019)

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Management forecasts; management forecast precision; management forecast credibility; voluntary disclosure