Samuel L. Tiras

Indiana University - Kelley School of Business

801 W. Michigan Street

Indianapolis, IN 46202

United States

  • Indiana University - Kelley School of Business

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    • Tel: (317) 274-3420
SCHOLARLY PAPERS

26

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7,770

TOTAL CITATIONS
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Top 17,894

in Total Papers Citations

78

Scholarly Papers (26)

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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 1,506 (27,092)
Citation 11

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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 Tech - Pamplin College of Business
Downloads 701 (79,246)
Citation 8

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3.

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) - UB Foundations Activities Inc. School of Management and Florida International University
Downloads 642 (88,700)
Citation 2

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4.

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 607 (95,303)
Citation 5

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equity valuation, residual income model, value-to-book ratio, accounting conservatism

5.

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 579 (101,145)

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6.

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 554 (106,902)
Citation 2

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Bankruptcy Emergence, Auditor Switch, Going Concern Opinion, Income- Increasing Accounting Methods

7.

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

Downloads 548 (108,340)
Citation 11

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 548 (106,952)
Citation 11

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Strategic Auditing, Financial Reporting Quality

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 484 (126,175)
Citation 18

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Strategic auditing, auditor tenure, fraud

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
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 272 (239,230)
Citation 5

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Expectations Management, Nonnegative Earnings Surprises, Accounting Expertise, Audit Committees

10.

Do Analysts’ Target Prices Stabilize the Stock Market?

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 63 Posted: 25 Mar 2021 Last Revised: 27 Apr 2023
Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras
University of Augsburg, University of Augsburg and Indiana University - Kelley School of Business
Downloads 215 (301,535)
Citation 2

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target prices, sophisticated valuation models, analyst optimism, investor sentiment

11.

The effects of disconnecting the group and parent accounts on earnings persistence and cash flow predictability

Kelley School of Business Research Paper No. 2021-32
Number of pages: 55 Posted: 05 May 2021 Last Revised: 13 Feb 2025
Fabio Moraes da Costa, Anne Ehinger, Wolfgang Schultze and Samuel L. Tiras
University of Iowa - Henry B. Tippie College of Business, Florida State University, University of Augsburg and Indiana University - Kelley School of Business
Downloads 213 (304,286)

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Earnings Persistence, Cash Flow Predictability, Financial Reporting Quality, Group versus Parent Accounts, Accounting Basis

12.

The Effects and Potential Benefits of Audit Committee Oversight in a Strategic Setting

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 23 Nov 2020 Last Revised: 15 Apr 2024
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 200 (322,711)

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Strategic auditing, audit committee, internal control

13.

The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations

International Journal of Accounting, Forthcoming
Number of pages: 35 Posted: 01 May 2020 Last Revised: 08 Jun 2020
Fabio Moraes da Costa, Carol Liu, Regina Rosa and Samuel L. Tiras
University of Iowa - Henry B. Tippie College of Business, 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 191 (336,822)

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asset revaluations, matching, fair value accounting, IFRS

14.

The Credibility of Management Earnings Forecasts for Firms that Meet or Beat Analysts’ Forecast Benchmarks

Number of pages: 30 Posted: 06 Jan 2021
Daniel M. Bryan, KC Rakow, Samuel L. Tiras and George Wilson
State University of New York (SUNY) - UB Foundations Activities Inc. School of Management, Loyola University of Chicago, Indiana University - Kelley School of Business and Valdosta State University - Department of Accounting and Finance
Downloads 189 (340,140)

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Managerial credibility, Managerial earnings forecasts, Forecast News, Meet/beat analyst forecast benchmarks, Analysts’ forecast errors

15.

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 188 (341,684)

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16.

How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price

Downloads 150 (415,934)

How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price

Number of pages: 79 Posted: 11 Oct 2019 Last Revised: 30 Aug 2021
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 150 (416,244)

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Earnings expectations, changes in economic conditions, strategic outcomes, risk of material misstatement, cross-period strategic effects.

How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price

Contemporary Accounting Research, Forthcoming
Posted: 06 Oct 2021
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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earnings expectations, changes in economic conditions, strategic outcomes, risk of material misstatement, cross-period strategic effects

17.

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, 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 148 (420,399)
Citation 11

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Accounting expertise, Audit Committee, Earnings Quality, Self-Selection

18.

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Downloads 127 (475,146)
Citation 2

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Kelley School of Business Research Paper No. 2020-59
Number of pages: 39 Posted: 30 Mar 2020 Last Revised: 30 Apr 2020
Fabio Moraes da Costa, Carol Liu, Regina Rosa and Samuel L. Tiras
University of Iowa - Henry B. Tippie College of Business, 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 127 (476,992)
Citation 2

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Upward Asset Revaluations; Income-Decreasing Accounting Choice, Forecast Dispersion, Return Volatility, Cost of Capital, Precommitment

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Contemporary Accounting Research, Forthcoming
Posted: 27 May 2020
Fabio Moraes da Costa, Carol Liu, Regina Rosa and Samuel L. Tiras
University of Iowa - Henry B. Tippie College of Business, 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

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upward asset revaluations, income-decreasing accounting choice, forecast dispersion, return volatility, cost of capital, precommitment

19.

Auditor-client-management negotiation of accruals in a multi-period audit setting

Number of pages: 37 Posted: 23 Nov 2020 Last Revised: 08 Jan 2024
Harold Lopez, Evelyn Patterson, Reed Smith and Samuel L. Tiras
University of Chile, Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 113 (519,644)
Citation 1

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Audit Reports, Negotiation

20.

Target Price Optimism, Investor Sentiment, and the Informativeness of Target Prices

Kelley School of Business Research Paper No. 19-26
Number of pages: 69 Posted: 14 Jun 2019 Last Revised: 24 May 2024
Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras
University of Augsburg, University of Augsburg and Indiana University - Kelley School of Business
Downloads 101 (564,552)

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Analysts' Forecasts, Target Prices, Valuation Models

21.

Stakeholder Proximity and Operating Efficiency

Number of pages: 38 Posted: 21 Jan 2025 Last Revised: 03 Feb 2025
Abed El Karim Farroukh, Sharon Huang, Hui L. James and Samuel L. Tiras
Indiana University - Kelley School of Business, Ball State University, University of Texas at Tyler and Indiana University - Kelley School of Business
Downloads 42 (907,707)

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Geographic location, real earnings management

22.

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

Posted: 24 Nov 2009
Li (Lily) Brooks, Agnes Cheng, Joe Johnston and Samuel L. Tiras
Texas A&M International University, Hong Kong Polytechnic University, Louisiana State University, Baton Rouge and Indiana University - Kelley School of Business

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Sarbanes-Oxley Act, Value-Relevance, Other Information

23.

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) - UB Foundations Activities Inc. School of Management and Indiana University - Kelley School of Business

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Analyst Forecasts, Analyst Forecast Dispersion, Explanatory Power

24.

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) - UB Foundations Activities Inc. School of Management and Indiana University - Kelley School of Business

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Analyst forecasts, analyst forecast dispersion, value relevance, information dynamics

25.

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

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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interim auditor reviews, quarterly earnings, quarterly returns, quarterly unexpected earnings

26.

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

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Other Papers (1)

Total Downloads: 108
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1.

'Other Information' as an Explanatory Factor for the Market Reactions to Firms' Meeting or Beating Analyst Forecasts

Number of pages: 39 Posted: 12 Sep 2008
Vincent Y. S. Chen and Samuel L. Tiras
National University of Singapore and Indiana University - Kelley School of Business
Downloads 108

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MBE, market mispricing, other information, transitory earnings