Author Page for Samuel L. Tiras

1.

The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud

Number of pages: 39 Posted: 26 Mar 1998

Reed Smith, Samuel L. Tiras and Stan Vichitlekarn

Kelley School of Business, Indiana University - Kelley School of Business and affiliation not provided to SSRN

Downloads 1,331 (13,666)

Citation 5

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2.

The Relation between Stakeholders' Implicit Claims and Firm Value

Number of pages: 44 Posted: 04 Jan 1999

Samuel L. Tiras, Bernadette M. Ruf and Robert M. Brown

Indiana University - Kelley School of Business, affiliation not provided to SSRN and Virginia Polytechnic Institute & State University - Pamplin College of Business

Downloads 638 (39,448)

Citation 4

Abstract:

3.

The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence

Downloads 601 ( 42,752)

Citation 4

2

The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence

Number of pages: 37 Posted: 20 Nov 1999

Samuel L. Tiras, Daniel M. Bryan and Clark M. Wheatley

Indiana University - Kelley School of Business, State University of New York (SUNY) - Accounting & Law and Florida International University

Downloads 571 (45,115)

Citation 4

Abstract:

The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence

Journal of Business Finance & Accounting, Vol. 29, pp. 935-965, 2002

Number of pages: 31 Posted: 26 Jan 2003

Daniel M. Bryan, Samuel L. Tiras and Clark M. Wheatley

State University of New York (SUNY) - Accounting & Law, Indiana University - Kelley School of Business and Florida International University

Downloads 30 (468,602)

Citation 4

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4.

The Influence of Timely Reviews on the Credibility of Quarterly Earnings

Number of pages: 37 Posted: 20 Jul 1999

David Manry, Samuel L. Tiras and Clark M. Wheatley

University of New Orleans - College of Business Administration - Department of Accounting, Indiana University - Kelley School of Business and Florida International University

Downloads 488 (55,933)

Abstract:

5.

Are Going Concern Opinions Associated with the Reversal of Financial Distress for Bankrupt Firms?

Number of pages: 42 Posted: 20 Jun 2010

Daniel Bryan, Samuel L. Tiras and Clark M. Wheatley

University of Washington, Tacoma, Indiana University - Kelley School of Business and Florida International University

Downloads 466 (59,114)

Citation 1

Abstract:

6.

Residual Income Valuation: A New Approach Based on the Value-to-Book Multiple*

Number of pages: 42 Posted: 24 Nov 2009

Kwon-Jung Kim, Cheol Lee and Samuel L. Tiras

Chung-Ang University, Wayne State University and Indiana University - Kelley School of Business

Downloads 458 (60,395)

Citation 1

Abstract:

7.

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Downloads 402 ( 70,691)

2

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Kelley School of Business Research Paper No. 16-60

Number of pages: 43 Posted: 22 Jul 2016 Last Revised: 19 Dec 2018

Evelyn Patterson, Reed Smith and Samuel L. Tiras

Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business

Downloads 402 (70,054)

Abstract:

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Contemporary Accounting Research, Forthcoming

Posted: 13 Apr 2019

Evelyn Patterson, Reed Smith and Samuel L. Tiras

Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business

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8.

The Effects of Auditor Tenure on Fraud and Its Detection

Kelley School of Business Research Paper No. 17-21

Number of pages: 51 Posted: 20 Mar 2017 Last Revised: 03 Dec 2018

Evelyn Patterson, Reed Smith and Samuel L. Tiras

Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business

Downloads 273 (109,130)

Abstract:

9.

Audit Committee Accounting Expertise, Expectations Management, and Nonnegative Earnings Surprises

Journal of Accounting and Public Policy, Forthcoming

Number of pages: 49 Posted: 11 Sep 2008 Last Revised: 21 Oct 2013

M.H. Carol Liu, Samuel L. Tiras and Zili Zhuang

Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, Indiana University - Kelley School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Downloads 177 (165,937)

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10.

The Valuation Implications of a Firm's Ability to Mitigate or Sustain the Effects of Tax Law Changes

Number of pages: 33 Posted: 15 Oct 1998

Samuel L. Tiras and Clark M. Wheatley

Indiana University - Kelley School of Business and Florida International University

Downloads 164 (177,422)

Abstract:

11.

Optimal versus Suboptimal Choices of Accounting Expertise on Audit Committees and Earnings Quality

Review of Accounting Studies, Forthcoming

Number of pages: 54 Posted: 21 Oct 2013 Last Revised: 02 Nov 2013

Daniel Bryan, M.H. Carol Liu, Samuel L. Tiras and Zili Zhuang

University of Washington, Tacoma, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, Indiana University - Kelley School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Downloads 101 (257,786)

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12.

Do Analysts’ Forecasts and the Cost of Capital Reflect Deviations in a Firm’s Sustainability Disclosures from its Sustainability Activities?

Kelley School of Business Research Paper No. 17-76

Number of pages: 64 Posted: 08 Nov 2017 Last Revised: 18 Dec 2018

Fábio Costa, M.H. Carol Liu, Regina Rosa and Samuel L. Tiras

FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business

Downloads 65 (335,043)

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13.

The Impact of SOX on the Value Relevance of Earnings, Book Value, And ‘Other Information’*

Posted: 24 Nov 2009

Li Zheng Brooks, C.S. Agnes Cheng, Joe Johnston and Samuel L. Tiras

Washington State University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance, Louisiana State University, Baton Rouge and Indiana University - Kelley School of Business

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14.

The Influence of Forecast Dispersion on the Incremental Explanatory Power of Earnings, Book Value and Analyst Forecasts on Market Prices

Accounting Review, Forthcoming

Posted: 27 Sep 2006

Daniel M. Bryan and Samuel L. Tiras

State University of New York (SUNY) - Accounting & Law and Indiana University - Kelley School of Business

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15.

Empirical Implications of Analyst Forecast Dispersion to the Information Dynamics of Valuation Models: A Two Stage Approach

Posted: 15 Nov 2004

Daniel M. Bryan and Samuel L. Tiras

State University of New York (SUNY) - Accounting & Law and Indiana University - Kelley School of Business

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16.

The Influence of Interim Auditor Reviews on the Association of Returns with Earnings

The Accounting Review, January 2003

Posted: 20 Nov 2002

David Manry, Samuel L. Tiras and Clark M. Wheatley

University of New Orleans - College of Business Administration - Department of Accounting, Indiana University - Kelley School of Business and Florida International University

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17.

The Valuation Relevance of Deferred Incentive Compensation: Tests of the Incentive, Financing and Tax Saving Hypotheses

Posted: 13 Jul 1998

Samuel L. Tiras

Indiana University - Kelley School of Business

Samuel L. Tiras

Indiana University - Kelley School of Business

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Scholarly Papers (17)

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The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence

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