Jamie H. Pratt

Indiana University - Kelley School of Business - Department of Accounting

Professor; Harry C. Sauvain Faculty Fellow

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

9

DOWNLOADS
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2,450

CITATIONS
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SSRN RANKINGS

Top 34,448

in Total Papers Citations

16

Scholarly Papers (9)

The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition and Management Disavowals

Number of pages: 34 Posted: 29 Mar 2004
Melbourne Business School, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 839 (27,194)
Citation 1

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Disavowal, mandated disclosures, stock options, voluntary disclosures, experience

The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition and Management Disavowals

Accounting Review, Forthcoming
Posted: 30 Mar 2006
Melbourne Business School, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting

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Disavowal, mandated disclosures, stock options, voluntary disclosures, experience

2.

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Number of pages: 54 Posted: 06 Apr 2013 Last Revised: 27 Feb 2019
Max Hewitt, Frank D. Hodge and Jamie H. Pratt
University of Arizona - Eller College of Management, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 788 (30,136)

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earnings management; accruals vs. real methods; trust; investment decisions

3.

The Credibility of Accounting Classification: Determinants and Consequences

Number of pages: 31 Posted: 04 May 2003
Frank D. Hodge, Patrick E. Hopkins and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 507 (54,022)
Citation 1

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credibility, financial reporting reputation, discretionary disclousre, hybrid securities, financial statement analysis

Audit Qualifications of Income-Decreasing Accounting Choices

Number of pages: 33 Posted: 10 Aug 2004
Frank D. Hodge, Roger D. Martin and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting
Downloads 316 (93,997)

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Income-decreasing accounting changes, audit reports, financial performance, strategic financial reporting

Audit Qualifications of Income-Decreasing Accounting Choices

Contemporary Accounting Research, Vol. 23, No. 2, 2006
Posted: 30 Jan 2006
Frank D. Hodge, Roger D. Martin and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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Income-decreasing accounting changes, Audit report, Financial performance, Strategic financial reporting

5.

Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS

Accounting Review, Forthcoming, Kelley School of Business Research Paper No. 15-12
Posted: 10 Jan 2015
Wake Forest University, University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting

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Earnings management; IFRS; regulation

6.

Qualified Accounting Changes and Investor Assessments of Financial Performance and Representational Faithfulness

Posted: 28 Oct 2002
Frank D. Hodge, Roger D. Martin and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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accounting changes, audit reports, financial performance, representational faithfulness

7.

How Auditors Price Business Risk: A Framework and Experiment

Posted: 20 Aug 2001
University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting

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8.

Performance Evaluation Judgments: Effects of Prior Experience Under Different Performance Evaluation Schemes and Feedback Frequencies

Journal of Accounting Research, Vol 37, No 1, Spring 1999
Posted: 23 Sep 1999
Melbourne Business School, University of Kentucky - Gatton College of Business and Economics and Indiana University - Kelley School of Business - Department of Accounting

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9.

The Audit Risk Model, Business Risk, and Audit Planning Decisions

The Accounting Review, Vol 74, No 3, July 1999
Posted: 04 May 1999
University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting

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