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 1,361 (20,207)

Citation 9

Abstract:

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 660 (55,842)

Citation 6

Abstract:

3.

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

Downloads 630 ( 59,199)

Citation 6

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) - UB Foundations Activities Inc. School of Management and Florida International University

Downloads 598 (62,565)

Citation 2

Abstract:

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

Number of pages: 31 Posted: 26 Jan 2003

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

State University of New York (SUNY) - UB Foundations Activities Inc. School of Management, Indiana University - Kelley School of Business and Florida International University

Downloads 32 (625,516)

Citation 2

Abstract:

4.

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 513 (76,702)

Citation 2

Abstract:

5.

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 504 (78,361)

Citation 3

Abstract:

6.

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 493 (80,503)

Abstract:

7.

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

Downloads 468 ( 85,751)

Citation 6

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 468 (84,949)

Citation 6

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

Abstract:

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 382 (108,445)

Citation 10

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

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 192 (216,765)

Citation 3

Abstract:

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 171 (239,477)

Abstract:

11.

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

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 128 (301,966)

Abstract:

12.

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

Number of pages: 49 Posted: 23 Nov 2020 Last Revised: 09 Mar 2022

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 121 (314,652)

Abstract:

13.

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

Downloads 113 (330,085)

2

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 113 (331,955)

Abstract:

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

Abstract:

14.

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 111 (338,336)

Citation 11

Abstract:

15.

Do Analysts’ Target Prices Stabilize the Stock Market?

Kelley School of Business Research Paper No. 2021-16

Number of pages: 55 Posted: 25 Mar 2021 Last Revised: 15 Jun 2022

Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras

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

Downloads 107 (342,664)

Abstract:

16.

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 95 (370,224)

Abstract:

17.

Do targeted large-scale corruption investigations improve financial reporting in targeted companies and deter corruption in companies not targeted?

Number of pages: 62 Posted: 06 Jan 2021 Last Revised: 07 Mar 2022

Dirlei Luis Da Silva Junior, André Aroldo Freitas De Moura and Samuel L. Tiras

TAESA, FGV - EAESP and Indiana University - Kelley School of Business

Downloads 92 (377,834)

Abstract:

18.

Conditional Accounting Conservatism, Analysts’ Target Prices, and Investor Sentiment

Number of pages: 46 Posted: 08 Apr 2022

Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras

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

Downloads 86 (393,753)

Abstract:

19.

Disentangling the Effects of Changes in Book-Tax Conformity Related to Mandatory IFRS Adoption on Earnings Quality

Kelley School of Business Research Paper No. 2021-32

Number of pages: 57 Posted: 05 May 2021 Last Revised: 14 Jan 2022

Fabio Moraes da Costa, Anne Ehinger, Wolfgang Schultze and Samuel L. Tiras

FUCAPE Business School, Florida State University, University of Augsburg and Indiana University - Kelley School of Business

Downloads 86 (393,753)

Abstract:

20.

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

Downloads 81 (407,837)

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

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 81 (412,034)

Citation 2

Abstract:

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

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

Abstract:

21.

The Relation between Debt Covenants and the Protection of the Creditors Interests when Firms File for Chapter 11 Bankruptcy

Kelley School of Business Research Paper No. 2022-04

Number of pages: 48 Posted: 20 Jan 2022

Mariachiara Barzotto, André Aroldo Freitas De Moura, Jairaj Gupta and Samuel L. Tiras

University of Bath School of Management, FGV - EAESP, University of York and Indiana University - Kelley School of Business

Downloads 79 (416,743)

Abstract:

22.

Negotiated Reporting and Auditor Size

Number of pages: 54 Posted: 23 Nov 2020 Last Revised: 01 Oct 2021

Harold Lopez, Reed Smith and Samuel L. Tiras

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

Downloads 56 (493,534)

Citation 1

Abstract:

23.

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

Posted: 24 Nov 2009

Li Zheng 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

Abstract:

24.

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

Abstract:

25.

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

Abstract:

26.

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

Abstract:

27.

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 (27)

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Other Papers (2)

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