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

69

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247

Scholarly Papers (69)

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1.

Earnings Momentum and Earnings Management

Downloads 5,404 ( 2,112)
Citation 71

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 5,404 (2,083)
Citation 71

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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 2,886 ( 6,284)

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 2,886 (6,174)
Citation 47

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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 2,657 ( 7,132)

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 2,657 (7,015)
Citation 70

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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.

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 2,333 (8,726)
Citation 44

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

5.

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

Downloads 2,257 ( 9,218)

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
Marshall School of Business, USC, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and UCLA Anderson School of Management
Downloads 2,257 (9,057)
Citation 17

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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
Marshall School of Business, USC, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and UCLA Anderson School of Management

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

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 1,434 (18,938)
Citation 15

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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 1,307 (21,747)
Citation 3

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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 1,217 (24,229)
Citation 13

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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 1,162 (25,896)
Citation 10

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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 1,137 (26,704)
Citation 15

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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 1,109 ( 27,721)
Citation 35

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 1,109 (27,300)
Citation 35

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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.

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, Seoul National University - Business School, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Kentucky - Gatton College of Business and Economics
Downloads 1,064 (29,393)
Citation 10

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

13.

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

Downloads 1,018 ( 31,339)

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 1,018 (30,873)
Citation 18

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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

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 957 (34,182)
Citation 38

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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, University of Richmond - Accounting and Brigham Young University
Downloads 829 (41,734)
Citation 15

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accounting firms, audit quality, consulting services, nonaudit services

16.

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

Number of pages: 74 Posted: 04 Feb 2015 Last Revised: 26 Apr 2022
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 Oklahoma State University - Stillwater - Spears School of Business
Downloads 821 (42,333)

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revenue recognition; managerial discretion; relevance; faithful representation; disclosure transparency

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 774 (45,737)
Citation 8

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company reputation, cost of equity capital

18.

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 760 (46,893)
Citation 10

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

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 657 (56,780)
Citation 1

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earnings acceleration, earnings growth, earnings prediction, stock returns

20.

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 617 (61,521)
Citation 6

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audit quality; auditor changes; misstatements; auditor independence

21.

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 595 (64,414)
Citation 1

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Company reputation, disclosure quality, management forecasts

22.

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 539 (72,998)
Citation 3

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Misstatements, Restatements, Earnings Management, Mergers, Acquisitions

23.

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 532 (74,211)
Citation 12

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

24.

Management Forecasts and the Cost of Equity Capital: International Evidence

Downloads 468 ( 86,694)

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, Hong Kong Polytechnic University and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 468 (85,891)
Citation 7

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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, Hong Kong Polytechnic University 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

25.

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 455 (89,610)
Citation 3

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

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 429 (95,981)
Citation 8

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

27.

How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks

Number of pages: 51 Posted: 25 Jun 2019 Last Revised: 12 Jul 2022
Xi Ai, Lauren M. Cunningham, Xiao Li and Linda A. Myers
University of Louisville, 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 416 (99,418)
Citation 1

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international audit markets; accounting associations; accounting networks; audit quality; financial reporting quality; audit pricing

28.

Does Venture Capital Backing Improve Disclosure Controls and Procedures? Evidence from Management’s Post-IPO Disclosures Financial Reporting

Number of pages: 54 Posted: 08 Aug 2015 Last Revised: 28 Apr 2021
Douglas J. Cumming, Lars Helge Hass, Lars Helge Hass, Linda A. Myers and Monika Tarsalewska
Florida Atlantic University, University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Exeter Business School
Downloads 399 (104,355)
Citation 1

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Venture Capital, Initial Public Offerings, Disclosure Controls and Procedures, Material Weaknesses, Sarbanes-Oxley Act of 2002, Section 302, Management Disclosure, Corporate Governance

29.

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 Oklahoma State University - Stillwater - Spears School of Business
Downloads 398 (104,636)
Citation 2

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

30.

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

Downloads 388 (108,440)

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

Contemporary Accounting Research, Vol. 36, No. 4, 2019
Number of pages: 56 Posted: 10 Apr 2017 Last Revised: 20 Dec 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 388 (107,587)

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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.

Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?

Number of pages: 31 Posted: 18 Sep 2017 Last Revised: 17 Jun 2022
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 - Haslam College of Business
Downloads 373 (112,599)
Citation 2

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Outside Directorships, Financial Reporting Practices, Financial Reporting Quality, Financial Statement Misstatements, Material Weaknesses in Internal Controls, Management Earnings Forecasts, Chief Financial Officers, Boards of Directors, Audit Committees

32.

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 344 (123,217)
Citation 2

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

33.

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

Journal of International Accounting Research 18 (3): 63-82 (2019)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 08 Dec 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 267 (160,358)
Citation 6

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engagement partners, reputational consequences, restatements

34.

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
Texas Tech University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Brigham Young University
Downloads 265 (161,624)
Citation 8

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auditor independence, earnings revisions, auditor changes

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 Hong Kong Polytechnic University
Downloads 249 (171,827)

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

36.

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

Downloads 248 (172,491)
Citation 4

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 245 (173,994)
Citation 4

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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 3 (897,702)

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

37.

Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality and Audit Fees

Number of pages: 64 Posted: 28 May 2020 Last Revised: 05 Jan 2022
Xi Ai, Andrew Doucet, Linda A. Myers and Roy Schmardebeck
University of Louisville, University of Tennessee, Knoxville - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 246 (173,858)

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common auditors; same-office common auditors; financial reporting quality; financial statement misstatements; mergers and acquisitions; audit fees

38.

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 243 (175,907)
Citation 2

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

39.

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

Downloads 233 (183,118)
Citation 1

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

Number of pages: 46 Posted: 16 Jul 2014 Last Revised: 23 Sep 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 233 (182,670)
Citation 1

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Market Expectations, Mispricing

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

Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 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

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Market expectations, Mispricing, Fundamental earnings forecasts, Analyst Forecasts, Measurement errors, Investor beliefs

40.

The Effect of Language on Income Smoothing: Cross-Country Evidence

Number of pages: 57 Posted: 11 Jan 2019 Last Revised: 05 Jul 2022
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 227 (187,701)

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language; future time reference; income smoothing; stakeholder relationships; informativeness of earnings

41.

Chief Operating Officers and Real Earnings Management

Number of pages: 53 Posted: 18 Aug 2018 Last Revised: 04 Jan 2022
Matthew Cobabe, Andrew Doucet, E. Scott Johnson and Linda A. Myers
Virginia Tech, University of Tennessee, Knoxville - Haslam College of Business, Vanderbilt University and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 212 (200,187)
Citation 2

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chief operating officers, C-suite, earnings management, real earnings management, top management

42.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

Number of pages: 70 Posted: 08 Sep 2017 Last Revised: 10 Mar 2021
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 212 (200,187)
Citation 1

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audit quality, engagement partners, audit partners, audit fee pressure

43.

The Lack of Timeliness with Which Stock Price Incorporates Bad News and the Earnings-return Asymmetry between Negative and Positive Returns: Evidence from Stock Liquidity

Number of pages: 62 Posted: 02 Dec 2018 Last Revised: 03 May 2021
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 174 (238,513)
Citation 1

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

44.

Non-GAAP earnings and definite-lived intangible asset allocations in mergers and acquisitions

Number of pages: 55 Posted: 02 Dec 2020 Last Revised: 20 Dec 2021
Jason Ashby, James Chyz, Linda A. Myers and Benjamin C. Whipple
University of Louisiana Monroe, University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 152 (266,888)

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non-GAAP disclosure, pro-forma earnings, mergers and acquisition, purchase price allocation

45.

(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
Marshall School of Business, USC, University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and UCLA Anderson School of Management
Downloads 139 (286,476)
Citation 4

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

46.

Audit Committee Chair Succession And Financial Reporting Quality: Does Firm-Specific Knowledge Matter?

Number of pages: 54 Posted: 05 May 2021
Linda A. Myers, Roy Schmardebeck and Stefan Slavov
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 Tennessee - Haslam College of Business
Downloads 130 (301,538)
Citation 1

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audit committee chair, audit committee oversight, monitoring, financial reporting quality, financial statement misstatements, succession, independence, firm-specific knowledge

47.

Customer Referencing and Capital Market Benefits: Evidence from the Cost of Equity

Number of pages: 73 Posted: 28 Apr 2020 Last Revised: 13 Dec 2021
Jiao Jing, Linda A. Myers, Jeffrey Ng and Lixin (Nancy) Su
Jinan University, University of Tennessee, Haslam College of Business, Accounting and Information Management, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 128 (305,062)

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customer referencing; customer reputation; cost of equity

48.

The Determinants and Consequences of Interim CFO Appointments

Number of pages: 57 Posted: 16 Feb 2022 Last Revised: 09 Jun 2022
Jason Bangert, E. Scott Johnson, Linda A. Myers and Roy Schmardebeck
University of Tennessee, Knoxville - Haslam College of Business, Vanderbilt University, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 104 (352,880)

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executive succession, interim CFOs, chief financial officers, financial reporting quality, strategic decision making, corporate governance

49.

Delaying Bad News: Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts

Number of pages: 60 Posted: 02 Dec 2020 Last Revised: 10 Jul 2022
Bruce K. Billings, Sami Keskek, Linda A. Myers and Thomas C. Omer
Florida State University - Department of Accounting, Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 90 (386,858)

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management earnings forecasts, managers’ accrual-related forecast bias, earnings management, disclosure quality

50.

To Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinions

Number of pages: 64 Posted: 15 Apr 2022
Keval Amin, Linda A. Myers and Justin Short
Stony Brook University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Tennessee - Haslam College of Business
Downloads 89 (389,454)

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integrated audits, strategic disclosure, material weakness, audit opinion, auditor reporting, misstatement risk, investor sophistication, client importance, auditor independence, audit committee expertise, audit quality

51.

Disproportionate Insider Control and the Informativeness of Stock Returns about Future Earnings

Number of pages: 52 Posted: 05 May 2021 Last Revised: 21 Dec 2021
Jason Bangert, Linda A. Myers and Roy Schmardebeck
University of Tennessee, Knoxville - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 73 (436,743)

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Future earnings response coefficient (FERC), agency costs, disproportionate insider control, dual-class ownership, ownership structure

52.

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 65 (463,972)

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

53.

Managers’ Use of External Information in Their Accrual Estimates: Evidence from the Impact of Stock Liquidity on Accrual Estimation Errors

Number of pages: 57 Posted: 28 Jan 2021 Last Revised: 15 Mar 2022
Jing Fang, Linda A. Myers and Fellipe G. Raymundo
Hong Kong Polytechnic University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Arkansas, Sam M. Walton College of Business, William Dillard Department of Accounting
Downloads 61 (478,956)

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decimalization, stock liquidity, external information, accrual estimation errors, accruals quality

54.

Firm Opacity and Retail Investments in Attention Stocks and Lottery Stocks: Evidence from Robinhood Investors

Number of pages: 50 Posted: 19 Jul 2022
Zhan Gao, Jacob Justus Leidner, James N. Myers and Linda A. Myers
Lancaster University, University of Würzburg, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 55 (502,461)

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firm opacity, Robinhood investors, attention stocks, lottery stocks, nonrational investment

55.

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

Downloads 2 (874,666)

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
Downloads 2 (912,281)
Citation 13

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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

56.

The Impact of Managerial Discretion in Revenue Recognition: A Reexamination

Contemporary Accounting Research, Forthcoming
Posted: 20 Apr 2022
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 Oklahoma State University - Stillwater - Spears School of Business

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Revenue recognition, managerial discretion, relevance, faithful representation, disclosure transparency

57.

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: 20 Sep 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

58.

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

59.

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

60.

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

61.

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

62.

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

63.

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

64.

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

65.

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

66.

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

67.

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

68.

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

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

69.

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

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