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

SCHOLARLY PAPERS

51

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CITATIONS
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304

Scholarly Papers (51)

1.
Downloads 4,982 ( 1,057)
Citation 101

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 Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business
Downloads 4,982 (1,044)
Citation 101

Abstract:

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 Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business

Abstract:

Earnings momentum, earnings management, accruals, management incentives

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
University of California, Berkeley - Accounting Group, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business
Downloads 2,754 (2,963)
Citation 25

Abstract:

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
University of California, Berkeley - Accounting Group, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Abstract:

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

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
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 2,503 (3,499)
Citation 57

Abstract:

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
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

Abstract:

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

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

Number of pages: 51 Posted: 23 Nov 2003 Last Revised: 17 Apr 2008
University of California, Irvine - Paul Merage School of Business, University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of California - Paul Merage School of Business
Downloads 1,959 (5,329)
Citation 33

Abstract:

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
University of California, Irvine - Paul Merage School of Business, University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of California - Paul Merage School of Business

Abstract:

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 1,396 (7,216)
Citation 22

Abstract:

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 Arkansas and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,306 (10,259)
Citation 9

Abstract:

Disclosure quality, mispricing, accrual anomaly, cash flow mispricing

7.

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 Trinity University
Downloads 1,061 (14,143)
Citation 3

Abstract:

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

8.

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
University of Arkansas, Brigham Young University - Marriott School, University of Arkansas and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 919 (14,273)
Citation 4

Abstract:

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

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 874 (19,731)
Citation 4

Abstract:

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

Abstract:

Company Reputation, Financial Reporting Quality, Restatements, Audit Fees

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 857 (20,271)
Citation 1

Abstract:

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

Abstract:

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

11.

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, Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 849 (17,844)
Citation 15

Abstract:

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

12.

The Effects of Fair Value Exposure and Auditor Specialization on Banks’ Discretionary Use of the Loan Loss Provision

Number of pages: 50 Posted: 24 Sep 2012 Last Revised: 15 Oct 2016
Brian Bratten, Monika Causholli and Linda A. Myers
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 749 (16,300)
Citation 1

Abstract:

Fair Value Accounting, Auditor Specialization, Earnings Management, Banking

13.

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
Boston College, Brigham Young University - Marriott School, University of Arkansas and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 709 (23,736)
Citation 2

Abstract:

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

14.

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
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 672 (27,899)
Citation 3

Abstract:

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

15.

Does Audit Committee Accounting Expertise Help to Safeguard Auditor Independence?

Number of pages: 46 Posted: 20 Oct 2011 Last Revised: 19 Dec 2015
George Mason University, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa
Downloads 571 (26,510)

Abstract:

audit committee; accounting expertise; internal control; restatements; auditor dismissal

16.

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 539 (36,402)
Citation 1

Abstract:

earnings acceleration, earnings growth, earnings prediction, stock returns

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 Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 465 (37,198)
Citation 2

Abstract:

company reputation, cost of equity capital

18.

Short Selling Around Restatement Announcements: When Do Bears Pounce?

Number of pages: 46 Posted: 18 Aug 2010 Last Revised: 07 Sep 2014
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 432 (46,487)
Citation 3

Abstract:

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

19.

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 391 (55,474)
Citation 6

Abstract:

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

20.

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
Seoul National University - College of Business Administration, Lancaster University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Kentucky - Gatton College of Business and Economics
Downloads 314 (37,198)

Abstract:

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

21.

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

Number of pages: 52 Posted: 29 Jun 2014 Last Revised: 18 Dec 2016
George Mason University, University of Tennessee, Haslam College of Business, Accounting and Information Management, George Mason University and Brigham Young University
Downloads 289 (47,512)
Citation 1

Abstract:

audit quality, consulting services, nonaudit services, litigation risk

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, Schulich School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 288 (82,756)

Abstract:

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, Schulich School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Abstract:

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

23.

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

Number of pages: 59 Posted: 05 Apr 2012 Last Revised: 06 Jan 2016
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 281 (65,194)
Citation 1

Abstract:

Company reputation, disclosure quality, management forecasts

24.

Do Financial Statement Misstatements Facilitate Corporate Acquisitions?

Number of pages: 55 Posted: 27 Mar 2012 Last Revised: 05 Aug 2015
University of Connecticut - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, Texas Tech University and University of Kansas - Accounting and Information Systems Area
Downloads 281 (62,488)

Abstract:

Misstatements, Restatements, Earnings Management, Mergers, Acquisitions

25.

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

Number of pages: 53 Posted: 03 Jan 2014 Last Revised: 07 Oct 2016
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 267 (58,774)

Abstract:

audit quality; auditor changes; misstatements; auditor independence

26.

Does Auditor Tenure Impact the Effectiveness of Auditors’ Response to Fraud Risk?

Number of pages: 47 Posted: 13 Jun 2014 Last Revised: 14 Jan 2016
University of Arkansas, University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 251 (44,944)

Abstract:

Fraud Risk, Auditor Tenure, Risk Assessment

27.

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, 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 241 (85,875)

Abstract:

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

28.

Increased Managerial Discretion in Revenue Recognition and the Value Relevance of Earnings

Vanderbilt Owen Graduate School of Management Research Paper No. 2559438
Number of pages: 48 Posted: 04 Feb 2015 Last Revised: 06 Jan 2017
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Missouri at Columbia - School of Accountancy, Brigham Young University and Vanderbilt University - Accounting
Downloads 240 (55,474)

Abstract:

revenue recognition; managerial discretion; earnings informativeness; value relevance; discretionary revenue; earnings management; accruals quality

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
Brigham Young University - Marriott School, University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and Vanderbilt University - Accounting
Downloads 224 (88,273)

Abstract:

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

30.

Exploring Managers’ Accrual-Related Forecast Optimism

Number of pages: 44 Posted: 22 Dec 2011 Last Revised: 21 May 2013
University of Arkansas - Sam M. Walton College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 182 (121,287)

Abstract:

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

31.

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
University of Arkansas - Sam M. Walton College of Business, 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 179 (122,930)

Abstract:

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

32.

The Monitoring Effectiveness of Co-Opted Audit Committees

Number of pages: 64 Posted: 31 Jan 2013 Last Revised: 16 Dec 2016
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Missouri at Columbia - School of Accountancy and University of Hawaii at Manoa
Downloads 173 (97,411)
Citation 1

Abstract:

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

33.

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
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

Abstract:

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

34.

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
University of Arkansas - Sam M. Walton College of Business, 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 150 (124,098)

Abstract:

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

35.

The Consequences of Audit-Related Earnings Revisions

Number of pages: 56 Posted: 16 Mar 2014 Last Revised: 16 Dec 2015
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 134 (131,700)

Abstract:

auditor independence, earnings revisions, auditor changes

36.

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

Number of pages: 56 Posted: 11 Feb 2015 Last Revised: 19 Mar 2017
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Arkansas, Georgia State University and University of Massachusetts - Amherst
Downloads 129 (89,397)

Abstract:

Going Concern Modifications, Going Concern Opinions, Market Reactions, Auditor Reporting, Earnings Announcements

37.

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

Abstract:

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

38.

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

Number of pages: 54 Posted: 08 Sep 2014 Last Revised: 19 Mar 2015
Ying Cao, Sami Keskek, Linda A. Myers and Albert Tsang
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Arkansas - Sam M. Walton College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and Schulich School of Business
Downloads 103 (154,272)

Abstract:

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

39.

Information in Financial Statement Misstatements at the Engagement Partner Level: A Case for Engagement Partner Name Disclosure?

Number of pages: 44 Posted: 01 Feb 2015
National Chengchi University (NCCU) - Department of Accounting, George Mason University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Baltimore - Merrick School of Business
Downloads 92 (142,263)

Abstract:

audit quality, engagement partners, misstatements, restatements

40.

Investors’ Misweighting of Firm-level Information and Systematic Errors in Statistical Forecasts as Proxies for the Market’s Expectations of Earnings

Number of pages: 44 Posted: 16 Jul 2014 Last Revised: 10 Dec 2016
Sami Keskek, James N. Myers and Linda A. Myers
University of Arkansas - Sam M. Walton College of Business, University of Arkansas and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 91 (181,731)

Abstract:

Analyst forecasts; Market expectations; Mispricing

41.

Venture Capital and Material Weaknesses in Internal Control

Number of pages: 46 Posted: 08 Aug 2015 Last Revised: 17 Mar 2017
York University - Schulich School of Business, Lancaster University - Management School, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Exeter Business School
Downloads 49 (110,988)

Abstract:

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

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
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 (543,763)
Citation 9
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Abstract:

 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
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

Abstract:

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

43.

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: 18 May 2016
University of Arkansas, University of Tennessee and University of Tennessee, Haslam College of Business, Accounting and Information Management

Abstract:

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

44.

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

Abstract:

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

45.

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
University of Arkansas, Brigham Young University - Marriott School, University of Arkansas and University of Tennessee, Haslam College of Business, Accounting and Information Management

Abstract:

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

46.

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

Abstract:

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

47.

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

Abstract:

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

48.

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
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

Abstract:

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

49.

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
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

Abstract:

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

50.

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 Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

auditor tenure, earnings quality, audit quality, mandatory rotation

51.

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

Abstract:

Disclosure, Stock returns, Earnings