Author Page for Jamie H. Pratt

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

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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

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Citation 1

Abstract:

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:

2.

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

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

Number of pages: 34 Posted: 29 Mar 2004

James R. Frederickson, Frank D. Hodge and Jamie H. Pratt

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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Citation 21

Abstract:

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

Accounting Review, Forthcoming

Posted: 30 Mar 2006

James R. Frederickson, Frank D. Hodge and Jamie H. Pratt

Melbourne Business School, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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:

4.

Audit Qualifications of Income-Decreasing Accounting Choices

Downloads 338 (143,580)

2

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:

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:

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

Mark E. Evans, Richard W. Houston, Michael F. Peters and Jamie H. Pratt

Wake Forest University, University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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:

7.

How Auditors Price Business Risk: A Framework and Experiment

Posted: 20 Aug 2001

Richard W. Houston, Michael F. Peters and Jamie H. Pratt

University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

8.

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

Posted: 23 Sep 1999

James R. Frederickson, Sean A. Peffer and Jamie H. Pratt

Melbourne Business School, University of Kentucky - Gatton College of Business and Economics and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

9.

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

Posted: 04 May 1999

Richard W. Houston, Michael F. Peters and Jamie H. Pratt

University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting

Jamie H. Pratt

Indiana University - Kelley School of Business - Department of Accounting

Professor; Harry C. Sauvain Faculty Fellow

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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?

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

Abstract:

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

Abstract:

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

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

Abstract:

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

Abstract:

The Credibility of Accounting Classification: Determinants and Consequences

Abstract:

Audit Qualifications of Income-Decreasing Accounting Choices

Audit Qualifications of Income-Decreasing Accounting Choices

Abstract:

Audit Qualifications of Income-Decreasing Accounting Choices

Abstract:

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

Abstract:

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

Abstract:

How Auditors Price Business Risk: A Framework and Experiment

Abstract:

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

Abstract:

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

Abstract: