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
Rank 31,393

SSRN RANKINGS

Top 31,393

in Total Papers Downloads

2,625

SSRN CITATIONS
Rank 38,072

SSRN RANKINGS

Top 38,072

in Total Papers Citations

21

CROSSREF CITATIONS

0

Scholarly Papers (9)

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

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 06 Apr 2013 Last Revised: 30 Jan 2020
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 887 (42,824)
Citation 1

Abstract:

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earnings management; shareholders' interests; accruals; trust; investment decisions

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

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
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

Abstract:

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earnings management, shareholders’ interests, accruals, trust, investment decisions

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 870 (43,991)
Citation 21

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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

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 530 (85,174)
Citation 1

Abstract:

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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 338 (142,595)

Abstract:

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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

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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

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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

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

Posted: 04 May 1999
University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting

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