Linda A. Myers

University of Tennessee, Haslam College of Business, Accounting and Information Management

Haslam Chair of Business and Distinguished Professor of Accounting

Knoxville, TN

United States

  • University of Tennessee, Haslam College of Business, Accounting and Information Management

SCHOLARLY PAPERS

58

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CITATIONS
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374

Scholarly Papers (58)

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1.

Earnings Momentum and Earnings Management

Downloads 5,250 ( 1,352)
Citation 45

Earnings Momentum and Earnings Management

Number of pages: 49 Posted: 01 May 1999
James N. Myers, Linda A. Myers and Douglas J. Skinner
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business
Downloads 5,250 (1,338)
Citation 45

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earnings momentum, earnings management, accruals, management incentives

Earnings Momentum and Earnings Management

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 09 Mar 2007
James N. Myers, Linda A. Myers and Douglas J. Skinner
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business

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Earnings momentum, earnings management, accruals, management incentives

2.

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Downloads 2,826 ( 3,997)

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Number of pages: 67 Posted: 17 Sep 2004 Last Revised: 15 Mar 2009
Patricia Dechow, Linda A. Myers and Catherine Shakespeare
USC Marshall School of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business
Downloads 2,826 (3,908)
Citation 30

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securitizations, earnings management, fair value, financial expert, outside directors, reliability, gain

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Journal of Accounting & Economics (JAE), 2009
Posted: 05 Nov 2009
Patricia Dechow, Linda A. Myers and Catherine Shakespeare
USC Marshall School of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

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securitizations, fair value, earnings management, financial expertise, outside directors, gains, asset derecognition

3.

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002

Downloads 2,596 ( 4,604)

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002

Number of pages: 42 Posted: 02 Nov 2005
Jacqueline S. Hammersley, Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business
Downloads 2,596 (4,513)
Citation 13

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Internal control weakness, material weakness, market reactions, event study, Sarbanes Oxley Act of 2002

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002

Review of Accounting Studies, Vol. 13, No. 1, March 2008
Posted: 12 Apr 2007
Jacqueline S. Hammersley, Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

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Internal control weakness, material weakness, market reactions, event study, Sarbanes Oxley Act of 2002

4.

Do Individual Investors Cause Post-Earnings Announcement Drift? Direct Evidence from Personal Trades

Downloads 2,075 ( 6,703)

Do Individual Investors Cause Post-Earnings Announcement Drift? Direct Evidence from Personal Trades

Number of pages: 51 Posted: 23 Nov 2003 Last Revised: 09 Aug 2018
David A. Hirshleifer, James N. Myers, Linda A. Myers and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of California, Irvine - Accounting Area
Downloads 2,075 (6,563)
Citation 27

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earnings anomalies, post-earnings announcement drift, market efficiency, trading activity, individual investors, investor sophistication

Do Individual Investors Cause Post-Earnings Announcement Drift? Direct Evidence from Personal Trades

Accounting Review, November 2008
Posted: 04 Jun 2008 Last Revised: 19 Oct 2008
David A. Hirshleifer, James N. Myers, Linda A. Myers and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of California, Irvine - Accounting Area

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earnings anomalies, post-earnings announcement drift, market efficiency, trading activity, individual investors, investor sophistication

5.

Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions

Number of pages: 48 Posted: 03 Dec 2008 Last Revised: 26 Apr 2013
Linda A. Myers, Susan Scholz and Nathan Y. Sharp
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Texas A&M University - Department of Accounting
Downloads 2,026 (6,975)
Citation 31

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accounting restatements, stealth restatements, disclosure choice, market reactions, monitoring

6.

Disclosure Quality and the Mispricing of Accruals and Cash Flow

Journal of Accounting, Auditing and Finance, 2009
Number of pages: 43 Posted: 13 May 2007 Last Revised: 21 Mar 2010
Michael S. Drake, James N. Myers and Linda A. Myers
Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,398 (12,903)
Citation 5

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Disclosure quality, mispricing, accrual anomaly, cash flow mispricing

7.

Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?

Journal of Accounting and Public Policy, Vol. 30, No. 4, 2011
Number of pages: 40 Posted: 25 Feb 2010 Last Revised: 12 Oct 2010
T. J. Atwood, Michael S. Drake, James N. Myers and Linda A. Myers
University of Arkansas - Department of Accounting, Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,194 (16,460)
Citation 1

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International Financial Reporting Standards, IFRS, domestic accounting standards, GAAP, usefulness of earnings, earnings prediction, future cash flows

8.

An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors

Review of Quantitative Finance and Accounting, 2013
Number of pages: 32 Posted: 09 Jan 2008 Last Revised: 02 Apr 2013
Linda A. Myers, Jaime J. Schmidt and Michael S. Wilkins
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at Austin and University of Kansas
Downloads 1,154 (17,325)
Citation 4

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going concern audit opinions, Type I and Type II misclassifications, auditor conservatism, auditor type, Big N auditors

9.

Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 44 Posted: 24 Sep 2012 Last Revised: 10 Dec 2017
Brian Bratten, Monika Causholli and Linda A. Myers
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,105 (18,513)
Citation 5

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Fair Value Accounting, Auditor Specialization, Earnings Management, Loan Loss Provision

10.

Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows

Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
Number of pages: 41 Posted: 05 Nov 2007 Last Revised: 14 Mar 2010
T. J. Atwood, Michael S. Drake and Linda A. Myers
University of Arkansas - Department of Accounting, Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,038 (20,270)
Citation 3

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book-tax conformity, book-tax differences, usefulness of earnings, earnings persistence, future cash flows

11.

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

Downloads 974 ( 22,321)
Citation 2

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

Number of pages: 55 Posted: 17 Dec 2008 Last Revised: 07 Jun 2011
Ying Cao, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 974 (21,932)
Citation 2

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corporate reputation, financial reporting quality, restatements, audit fees

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

Contemporary Accounting Research, Forthcoming
Posted: 20 Aug 2011
Ying Cao, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

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Company Reputation, Financial Reporting Quality, Restatements, Audit Fees

12.

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Downloads 959 ( 22,817)
Citation 2

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Number of pages: 45 Posted: 21 Nov 2008 Last Revised: 07 Oct 2016
Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 959 (22,428)
Citation 2

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Audit Partner Experience, Audit Quality, Discretionary Accruals, Interest Rate Spreads, Auditor Tenure

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Review of Accounting Studies, Forthcoming
Posted: 11 Oct 2016
Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy

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Audit Partner Experience; Audit Quality; Discretionary Accruals; Interest Rate Spreads; Auditor Tenure

13.

Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings

Number of pages: 61 Posted: 09 Oct 2013 Last Revised: 24 Feb 2017
Jong-Hag Choi, Sunhwa Choi, Linda A. Myers and David A. Ziebart
Seoul National University - College of Business Administration, Sungkyunkwan University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Kentucky - Gatton College of Business and Economics
Downloads 940 (23,482)
Citation 1

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comparability, future earnings response coefficient (FERC), firm-specific earnings, stock price synchronicity

14.

A Re-Examination of Analysts’ Superiority over Time-Series Forecasts of Annual Earnings

Review of Accounting Studies, Vol. 17, No. 4, 2012
Number of pages: 41 Posted: 29 Dec 2009 Last Revised: 15 Feb 2012
Mark T Bradshaw, Michael S. Drake, James N. Myers and Linda A. Myers
Boston College, Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 842 (27,525)
Citation 8

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analyst forecasts, earnings per share, time-series forecasts, earnings forecasts, earnings expectations

15.

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras

Contemporary Accounting Research, Volume 36, Issue 2, Pages 1028-1054, 2019
Number of pages: 50 Posted: 29 Jun 2014 Last Revised: 29 May 2019
Ling Lei Lisic, Linda A. Myers, Robert J. Pawlewicz and Timothy A. Seidel
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, George Mason University - Department of Accounting and Brigham Young University
Downloads 731 (33,421)
Citation 2

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accounting firms, audit quality, consulting services, nonaudit services

16.

Do Management Eps Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management's Quarterly Earnings Guidance

Review of Accounting Studies, Vol. 16, No. 1, 2011
Number of pages: 60 Posted: 17 Jan 2008 Last Revised: 17 Apr 2013
Jong-Hag Choi, Linda A. Myers, Yoonseok Zang and David A. Ziebart
Seoul National University - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management, Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Downloads 716 (34,373)
Citation 4

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Management forecasts, Future earnings response coefficient (FERC), Earnings guidance, Forecast characteristics

17.

Company Reputation and the Cost of Equity Capital

Review of Accounting Studies, Forthcoming
Number of pages: 59 Posted: 09 Jun 2010 Last Revised: 29 Jan 2014
Ying Cao, James N. Myers, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 667 (37,815)
Citation 1

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company reputation, cost of equity capital

18.

The Impact of Increased Managerial Discretion on the Usefulness of Reported Revenues: Evidence from Accounting Standard Updates for Multiple-Deliverable Sales Arrangements

Vanderbilt Owen Graduate School of Management Research Paper No. 2559438
Number of pages: 53 Posted: 04 Feb 2015 Last Revised: 02 Feb 2019
Linda A. Myers, Roy Schmardebeck, Timothy A. Seidel and Michael D. Stuart
University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, Brigham Young University and Vanderbilt University - Accounting
Downloads 645 (39,564)

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revenue recognition; managerial discretion; relevance; faithful representation

19.

Does Earnings Acceleration Convey Information?

Review of Accounting Studies, Vol. 16, No. 4, 2011
Number of pages: 48 Posted: 30 Mar 2007 Last Revised: 14 Apr 2011
Ying Cao, Linda A. Myers and Theodore Sougiannis
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 622 (41,561)

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earnings acceleration, earnings growth, earnings prediction, stock returns

20.

Does Company Reputation Matter for Voluntary Disclosure Quality? Evidence from Management Earnings Forecasts

Number of pages: 58 Posted: 05 Apr 2012 Last Revised: 26 Mar 2017
Ying Cao, Cory A. Cassell, Linda A. Myers and Thomas C. Omer
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 524 (51,851)
Citation 1

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Company reputation, disclosure quality, management forecasts

21.

Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 53 Posted: 03 Jan 2014 Last Revised: 23 May 2017
Cory A. Cassell, James C. Hansen, Linda A. Myers and Timothy A. Seidel
University of Arkansas, Weber State University Goddard School of Business and Economics, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 515 (52,980)
Citation 1

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audit quality; auditor changes; misstatements; auditor independence

22.

Short Selling Around Restatement Announcements: When Do Bears Pounce?

Number of pages: 46 Posted: 18 Aug 2010 Last Revised: 07 Sep 2014
Michael S. Drake, Linda A. Myers, Susan Scholz and Nathan Y. Sharp
Brigham Young University - Marriott School, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Texas A&M University - Department of Accounting
Downloads 509 (53,794)
Citation 5

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Short sellers, short interest, information revelation, accounting restatements, market reactions

23.

Do Financial Statement Misstatements Facilitate Corporate Acquisitions?

Number of pages: 55 Posted: 27 Mar 2012 Last Revised: 05 Aug 2015
Todd D. Kravet, Linda A. Myers, Juan Manuel Sanchez and Susan Scholz
University of Connecticut - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at San Antonio and University of Kansas - Accounting and Information Systems Area
Downloads 470 (59,457)
Citation 3

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Misstatements, Restatements, Earnings Management, Mergers, Acquisitions

24.

Analysts' Accrual-Related Over-Optimism: Do Analyst Characteristics Play a Role?

Review of Accounting Studies, Vol. 16, No. 4, December 2011
Number of pages: 48 Posted: 31 Mar 2007 Last Revised: 29 Nov 2009
Michael S. Drake and Linda A. Myers
Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 436 (65,144)

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forecasts, analyst experience, brokerage size, analyst optimism, working capital accruals

25.

Management Forecasts and the Cost of Equity Capital: International Evidence

Downloads 383 ( 76,016)
Citation 2

Management Forecasts and the Cost of Equity Capital: International Evidence

Asian Finance Association (AsianFA) 2014 Conference Paper
Number of pages: 68 Posted: 04 Feb 2014 Last Revised: 15 Mar 2017
Ying Cao, Linda A. Myers, Albert Tsang and Yong George Yang
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management, York University - Schulich School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 383 (75,340)
Citation 2

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Management Forecasts, Voluntary Disclosure, International, Cost of Capital

Management Forecasts and the Cost of Equity Capital: International Evidence

Review of Accounting Studies, Forthcoming
Posted: 09 Mar 2017
Ying Cao, Linda A. Myers, Albert Tsang and Yong George Yang
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management, York University - Schulich School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

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management forecasts, voluntary disclosure, cost of equity capital, investor protection, information dissemination

26.

The Monitoring Effectiveness of Co-Opted Audit Committees

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 31 Jan 2013 Last Revised: 27 Mar 2019
Cory A. Cassell, Linda A. Myers, Roy Schmardebeck and Jian Zhou
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and University of Hawaii at Manoa
Downloads 372 (78,610)
Citation 1

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audit committee, board of directors, co-option, discretionary accruals, independence, misstatements

27.

Short Sellers and the Informativeness of Stock Prices with Respect to Future Earnings

Review of Accounting Studies, Forthcoming
Number of pages: 46 Posted: 16 Jun 2012 Last Revised: 08 Jan 2015
Michael S. Drake, James N. Myers, Linda A. Myers and Michael D. Stuart
Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and Vanderbilt University - Accounting
Downloads 336 (88,430)

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Short sellers, short interest, future earnings response coefficient (FERC), market efficiency

28.

Venture Capital and Material Weaknesses in Internal Control

Number of pages: 46 Posted: 08 Aug 2015 Last Revised: 17 Mar 2017
Douglas J. Cumming, Lars Helge Hass, Linda A. Myers and Monika Tarsalewska
Florida Atlantic University, Lancaster University - Management School, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Exeter Business School
Downloads 308 (97,338)
Citation 1

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Venture Capital, Initial Public Offerings, Corporate Governance, Material Weaknesses in Internal Control, Sarbanes-Oxley Act (SOX)

29.

The Usefulness of Income Tax Disclosures Under IFRS versus U.S. GAAP for Predicting Changes in Future Earnings and Cash Flows

Number of pages: 46 Posted: 27 Nov 2012
T. J. Atwood, Ying Cao, Michael S. Drake and Linda A. Myers
University of Arkansas - Department of Accounting, The Chinese University of Hong Kong (CUHK) - School of Accountancy, Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 308 (97,338)
Citation 1

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International Financial Reporting Standards, U.S. GAAP, tax aggressiveness, usefulness of earnings, earnings prediction, future cash flows

30.

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Downloads 285 (105,880)

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 10 Apr 2017 Last Revised: 10 Jan 2019
Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa
Downloads 285 (105,313)

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Audit Committee, Accounting Expertise, Internal Control, Auditor Dismissal

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2019
Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

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audit committee, accounting expertise, audit quality, internal control, auditor dismissal

31.

The Consequences of Audit-Related Earnings Revisions

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 16 Mar 2014 Last Revised: 26 Oct 2017
Jacob Haislip, Linda A. Myers, Susan Scholz and Timothy A. Seidel
University of North Texas, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Brigham Young University
Downloads 244 (124,471)

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auditor independence, earnings revisions, auditor changes

32.

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Downloads 236 (128,708)
Citation 1

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 48 Posted: 25 Sep 2012 Last Revised: 22 Jan 2017
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 235 (128,760)

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Analyst forecast errors, analyst disagreement, information uncertainty, private information

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 780-811, 2017
Number of pages: 32 Posted: 05 May 2017
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1 (680,551)
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analyst forecast errors, analyst disagreement, information uncertainty, private information

33.

The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy

Number of pages: 44 Posted: 17 Apr 2011 Last Revised: 29 Jun 2013
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 223 (136,066)

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Analyst forecast errors, Analyst disagreement, Information uncertainty, Private information

34.

The Consequences of Providing Lower Quality Audits at the Engagement Partner Level

Journal of International Accounting Research (Forthcoming)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 07 Mar 2019
Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner and Timothy A. Seidel
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 220 (137,890)

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engagement partners, reputational consequences, restatements

35.

The Effect of Media Competition on Analyst Forecast Properties: Cross-Country Evidence

Number of pages: 61 Posted: 08 Sep 2014 Last Revised: 18 Aug 2019
Ying Cao, Sami Keskek, Linda A. Myers and Albert Tsang
The Chinese University of Hong Kong (CUHK) - School of Accountancy, Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management and York University - Schulich School of Business
Downloads 200 (150,806)

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media competition, international analyst forecasts, analyst forecast accuracy, analyst forecast optimism, analyst forecast dispersion, information environment

36.

Investors’ Misweighting of Firm-level Information and the Market’s Expectations of Earnings

Number of pages: 54 Posted: 16 Jul 2014 Last Revised: 23 Jan 2019
Sami Keskek, James N. Myers and Linda A. Myers
Florida State University, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 186 (161,278)
Citation 1

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Market expectations; Mispricing

37.

CFO Outside Directorships: What Happens to Financial Reporting Quality at the Home Firm?

Number of pages: 52 Posted: 18 Sep 2017 Last Revised: 12 Dec 2018
Lauren M. Cunningham, Linda A. Myers and Justin Short
University of Tennessee - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Tennessee, Knoxville
Downloads 161 (183,019)

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Chief Financial Officers, Boards of Directors, Financial Reporting Quality, Misstatement, Material Weakness

38.

Why Do Certain Engagement Partners Exhibit a Pattern of Poor Audit Quality? The Impact of Partner Workloads and Client Fee Pressures

Number of pages: 49 Posted: 08 Sep 2017 Last Revised: 20 Mar 2019
Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner and Timothy A. Seidel
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 130 (218,058)

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audit quality, engagement partners, financial statement misstatements, partner workloads, audit fee pressure

39.

Stock Liquidity and the Earnings-Return Asymmetry for Negative versus Positive Returns

Number of pages: 53 Posted: 02 Dec 2018
June Cheng, Jing Fang and Linda A. Myers
Hong Kong Polytechnic University - Faculty of Business, Hong Kong Polytechnic University and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 91 (280,104)

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Conditional conservatism, Stock liquidity, Earnings-return asymmetry, Asymmetric timeliness

40.

Does the Time-Oriented Tendency Embedded in Language Affect Corporate Income Smoothing? Cross-Country Evidence

Number of pages: 46 Posted: 11 Jan 2019
Wenjiao Cao, Linda A. Myers and Zhifang Zhang
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), University of Tennessee, Haslam College of Business, Accounting and Information Management and Warwick Business School
Downloads 70 (327,381)

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linguistic future time reference, income smoothing, earnings informativeness

41.

(Presentation Slides) Do Individual Investors Cause Post-Earnings Announcement Drift? Direct Evidence From Personal Trades

Number of pages: 54 Posted: 21 Aug 2018
David A. Hirshleifer, James N. Myers, Linda A. Myers and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of California, Irvine - Accounting Area
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Citation 5

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Earnings Anomalies, Post-Earnings Announcement Drift, Market Efficiency, Trading Activity, Individual Investors, Investor Sophistication

42.

Chief Operating Officers and Real Earnings Management

Number of pages: 56 Posted: 18 Aug 2018 Last Revised: 02 Jun 2019
Cory A. Cassell, Andrew Doucet, E. Scott Johnson and Linda A. Myers
University of Arkansas, University of Tennessee, Knoxville - Haslam College of Business, Virginia Tech - Pamplin College of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management
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chief operating officers, C-suite, earnings management, real earnings management, top management

43.

Exploring Managers' Accrual-Related Forecast Bias

Number of pages: 53 Posted: 02 Jun 2017
Sami Keskek, Linda A. Myers and Thomas C. Omer
Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 55 (369,887)

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Management Earnings Forecasts, Managers' Accrual-Related Forecast Bias, Earnings Management, Disclosure Quality

44.

Associations and Networks of International Accounting Firms

Number of pages: 46 Posted: 25 Jun 2019
Xi Ai, Lauren M. Cunningham, Xiao Li and Linda A. Myers
University of Tennessee - Haslam College of Business, University of Tennessee - Haslam College of Business, Central University of Finance and Economics (CUFE) - School of Accountancy and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 42 (414,346)

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accounting association, accounting network, audit pricing, audit quality, international

45.

The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

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The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 350-372, 2013
Number of pages: 23 Posted: 26 Apr 2013
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
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Citation 3
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 second‐tier auditors, Big 4 auditors, ex ante cost of equity capital, earnings response coefficients, financial reporting credibility

The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Journal of Business Finance and Accounting, Forthcoming
Posted: 17 Oct 2007 Last Revised: 10 Jan 2013
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

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Second-Tier auditors, Big N auditors, ex ante cost of equity capital, PEG ratio, earnings response coefficients, ERC, financial reporting credibility

46.

Can a Hybrid Method Improve Equity Valuation? An Empirical Evaluation of the Ohlson and Johannesson (2016) Model

The Accounting Review (2019)
Posted: 28 Apr 2017 Last Revised: 07 Mar 2019
Zhan Gao, James N. Myers, Linda A. Myers and Wan-Ting Wu
Lancaster University, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Massachusetts Boston

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equity valuation, discounted models, price multiple models, cost of equity

47.

Measuring the Market Response to Going Concern Modifications: The Importance of Disclosure Timing

Review of Accounting Studies: December 2018, Volume 23, Issue 4, pp. 1512-1542
Posted: 11 Feb 2015 Last Revised: 08 Nov 2018
Linda A. Myers, Jonathan E. Shipman, Quinn Thomas Swanquist and Robert Lowell Whited
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Going Concern Modifications; Market Reactions; Auditor Reporting

48.

Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management

Accounting, Organizations and Society, Vol. 46, 2015
Posted: 14 Jun 2014 Last Revised: 05 Jan 2016
Cory A. Cassell, Linda A. Myers and Timothy A. Seidel
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University

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disclosure transparency; valuation allowances and reserves; Schedule II; earnings management; discretionary accruals; management discretion

49.

Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees

The Accounting Review, Vol. 91, No. 3, 2016
Posted: 17 Jan 2014 Last Revised: 13 Jul 2017
Kenneth L. Bills, Lauren M. Cunningham and Linda A. Myers
Michigan State University - Department of Accounting & Information Systems, University of Tennessee - Haslam College of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management

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associations, networks, small audit firms, audit quality, audit fees

50.

The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis

2016. Auditing: A Journal of Practice and Theory 35 (3): 51-73.
Posted: 09 Nov 2011 Last Revised: 01 Mar 2017
Cory A. Cassell, Linda A. Myers, Timothy A. Seidel and Jian Zhou
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

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auditor independence, earnings management, discretionary accruals, management discretion, mandatory auditor rotation

51.

Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation

Accounting Review, Vol. 88, No. 6, 2013
Posted: 31 Oct 2011 Last Revised: 29 Nov 2013
Cory A. Cassell, Lauren M. Cunningham and Linda A. Myers
University of Arkansas, University of Tennessee - Haslam College of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management

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comment letters, disclosure quality, filing reviews, reporting compliance, Securities and Exchange Commission

52.

Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence

Accounting Review, Vol. 87, No. 6, 2012 doi: 10.2308/accr-50222
Posted: 23 Apr 2010 Last Revised: 20 Nov 2012
T. J. Atwood, Michael S. Drake, James N. Myers and Linda A. Myers
University of Arkansas - Department of Accounting, Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management

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Tax avoidance, tax systems, book-tax conformity, managerial incentives

53.

Analysts’ Accrual-Related Over-Optimism: Do Analyst Characteristics Play a Role?

Review of Accounting Studies, Vol. 16, No. 4, 2011
Posted: 30 Nov 2009
Michael S. Drake and Linda A. Myers
Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management

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analyst forecasts, analyst experience, brokerage size, analyst optimism, working capital accruals

54.

The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls

Auditing: A Journal of Practice & Theory, Vol. 31, No. 2, 2012
Posted: 15 Jan 2009 Last Revised: 11 Jul 2012
Jacqueline S. Hammersley, Linda A. Myers and Jian Zhou
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Hawaii at Manoa

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material weaknesses, internal controls, remediation, Sarbanes-Oxley Act

55.

The Effect of Corporate Governance on Auditor-Client Realignments

Auditing: A Journal of Practice & Theory 31 (2), 2012
Posted: 20 Dec 2006 Last Revised: 23 May 2012
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

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Corporate governance, Auditor-client realignments, Audit risk, Financial risk, Litigation risk, Earnings manipulation risk, Discretionary accruals, Sarbanes-Oxley Act of 2002

56.

The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision

Accounting Horizons, 2010
Posted: 15 Sep 2006 Last Revised: 17 Apr 2013
Jong-Hag Choi, Linda A. Myers, Yoonseok Zang and David A. Ziebart
Seoul National University - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management, Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics

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management forecasts, management forecast precision, management forecast surprise, management forecast error

57.

Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?

The Accounting Review, Vol. 78, No. 3, 2003
Posted: 17 Feb 2003
James N. Myers, Linda A. Myers and Thomas C. Omer
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

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auditor tenure, earnings quality, audit quality, mandatory rotation

58.

Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation

Journal of Accounting Research, Forthcoming
Posted: 09 Apr 2002
Russell J. Lundholm and Linda A. Myers
University of British Columbia - Sauder School of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management

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Disclosure, Stock returns, Earnings