Olena V. Watanabe

Iowa State University - Debbie and Jerry Ivy College of Business

Assistant Professor

613 Wallace Road

Ames, IA 50011-2063

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 27,113

SSRN RANKINGS

Top 27,113

in Total Papers Downloads

2,692

SSRN CITATIONS
Rank 15,837

SSRN RANKINGS

Top 15,837

in Total Papers Citations

60

CROSSREF CITATIONS

10

Scholarly Papers (10)

1.
Downloads 1,770 ( 13,992)
Citation 31

Auditor Style and Financial Statement Comparability

Number of pages: 52 Posted: 01 Jul 2013
Jere R. Francis, Matt Pinnuck and Olena V. Watanabe
Maastricht University, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 1,233 (23,759)
Citation 9

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Earnings, Comparability, Auditor, Big 4 Accounting Firms

Auditor Style and Financial Statement Comparability

Accounting Review, Vol. 89, No. 2, 2014
Number of pages: 52 Posted: 26 Oct 2013
Jere R. Francis, Matt Pinnuck and Olena V. Watanabe
Maastricht University, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 537 (73,761)
Citation 15

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Earnings; Comparability; Auditor, Big 4 Accounting Firms

2.

10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages

European Accounting Review
Number of pages: 61 Posted: 08 Jul 2016 Last Revised: 23 May 2022
Iowa State UniversityUtah State University, School of Accountancy, California State University, Fullerton, Iowa State University - College of Business and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 344 (125,184)
Citation 4

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corporate social responsibility, non-financial disclosure, competitive advantage, operating performance

3.

Ownership Type and Earnings Management in U.S. Hospitals

Advances in Accounting (forthcoming)
Number of pages: 55 Posted: 26 Mar 2018 Last Revised: 23 May 2022
Iowa State UniversityUtah State University, School of Accountancy, Georgia Southern University and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 147 (278,314)

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hospitals; earnings management; non-profit organizations

4.

Do Firms Pass Commodity Cost Savings to Consumers? Evidence and Impacts of Asymmetric Pricing Behavior in the U.S. Airline Industry

Number of pages: 53 Posted: 16 Aug 2016 Last Revised: 23 Dec 2020
James N. Cannon, James N. Cannon and Olena V. Watanabe
Iowa State UniversityUtah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 127 (311,646)
Citation 1

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pricing behavior, input costs, airline industry, opportunistic pricing

5.

Transparency Regulation and Stock Price Informativeness: Evidence From the European Union’s Transparency Directive

Journal of International Accounting Research
Number of pages: 57 Posted: 03 Feb 2019 Last Revised: 23 May 2022
Olena V. Watanabe, Michael Imhof and Semih Tartaroglu
Iowa State University - Debbie and Jerry Ivy College of Business, Wichita State University - Barton School of Accountancy and Wichita State University
Downloads 116 (332,582)
Citation 1

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stock return synchronicity, stock price informativeness, transparency regulations

6.

Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System

Journal of Information Systems
Number of pages: 64 Posted: 24 Mar 2018 Last Revised: 23 May 2022
Melvin A. Lamboy-Ruiz, Won Gyun No and Olena V. Watanabe
Georgia Southern University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 67 (464,148)
Citation 1

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data and information quality; Medicare Cost Report; financial statement; state data repository; hospital

7.

Do Detail and Its Verifiability Serve as Indicators of Strategy Effectiveness and as Sources of Credibility in Voluntary Qualitative Disclosure?

Journal of Accounting, Auditing and Finance
Number of pages: 56 Posted: 17 Jul 2018 Last Revised: 23 May 2022
Iowa State UniversityUtah State University, School of Accountancy, Iowa State University and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 56 (506,328)

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Qualitative Disclosure, Credibility, Verifiability, Customer Retention Strategy

8.

Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-Profit Hospitals?

Journal of Business Ethics, August 2019, Volume 158, Issue 2
Number of pages: 59 Posted: 21 Aug 2017 Last Revised: 23 May 2022
Georgia Southern University, Iowa State UniversityUtah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 53 (519,116)

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hospitals, non-profit, regulation, social benefits, charity care

9.

A Proposal for Increasing Research Publication Efficiency within the Accounting Discipline

Number of pages: 42 Posted: 06 Apr 2022
James N. Cannon, James N. Cannon and Olena V. Watanabe
Iowa State UniversityUtah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 10 (804,561)

Abstract:

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Publication Process, Review Process, Reviewers, Editors

10.

Competition, Proprietary Costs of Financial Reporting and Financial Statement Comparability

Journal of Accounting, Auditing and Finance
Number of pages: 43 Posted: 04 Aug 2018 Last Revised: 02 Sep 2022
Scott Seavey, Michael Imhof and Olena V. Watanabe
Florida Atlantic University - School of Accounting, Wichita State University - Barton School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 2 (896,175)
Citation 3

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Proprietary Costs, Competition, Comparability, Financial Reporting, Public Disclosure

Other Papers (1)

Total Downloads: 131
1.

The Influence of Ownership and Regulatory Scrutiny on Earnings Management in U. S. Hospitals

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 57 Posted: 04 May 2016 Last Revised: 16 Aug 2016
Georgia Southern University, Iowa State UniversityUtah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 131 (302,549)

Abstract:

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earnings management, regulatory scrutiny, nonprofit organizations, hospitals