Samuel L. Tiras

Indiana University - Kelley School of Business

801 W. Michigan Street

Indianapolis, IN 46202

United States

SCHOLARLY PAPERS

17

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CITATIONS
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15

Scholarly Papers (17)

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

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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

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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)

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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

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

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:

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

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)

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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

Abstract:

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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:

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

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)

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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)

Abstract:

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

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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Sustainability; Voluntary Disclosure; Analysts’ Forecast Errors; Analysts’ Forecast Dispersion; Cost of Capital; PEG

13.

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

Posted: 24 Nov 2009
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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Sarbanes-Oxley Act, Value-Relevance, Other Information

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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Analyst Forecasts, Analyst Forecast Dispersion, Explanatory Power

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

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

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

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