James Moon

Georgia Institute of Technology - Scheller College of Business

800 West Peachtree St.

Atlanta, GA 30308

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 17,376

SSRN RANKINGS

Top 17,376

in Total Papers Downloads

2,827

SSRN CITATIONS
Rank 29,103

SSRN RANKINGS

Top 29,103

in Total Papers Citations

16

CROSSREF CITATIONS

7

Scholarly Papers (16)

1.

Employee Quality and Financial Reporting Outcomes

Journal of Accounting & Economics 64 (1), 123-149.
Number of pages: 63 Posted: 23 Jul 2015 Last Revised: 02 Jul 2017
Arizona State University (ASU) - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Georgia Institute of Technology - Scheller College of Business
Downloads 582 (46,911)
Citation 2

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2.

A New Era of Voluntary Disclosure? Empirical Evidence on How Employee Postings on Social Media Relate to Future Corporate Disclosures

Accounting, Organizations and Society, Forthcoming
Number of pages: 67 Posted: 03 Apr 2017 Last Revised: 03 May 2018
Jeffrey Hales, James Moon and Laura Swenson
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee
Downloads 465 (62,295)
Citation 10

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Voluntary disclosure; social media; employee outlook; forecasting

3.

Skin in the Game: Personal Stock Holdings and Investors’ Response to Stock Analysis on Social Media

Review of Accounting Studies, Forthcoming
Number of pages: 59 Posted: 13 Sep 2016 Last Revised: 13 Jun 2019
University of Georgia - J.M. Tull School of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 380 (79,190)
Citation 3

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4.

A Re-Examination of the Cost of Capital Benefits from Higher Quality Disclosures

Number of pages: 59 Posted: 24 Oct 2014 Last Revised: 04 Sep 2015
Frank Heflin, James Moon and Dana Wallace
University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Central Florida - School of Accounting
Downloads 270 (115,634)
Citation 1

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disclosure, cost of equity, cost of debt, bid-ask spread

5.

Measuring Misreporting Risk in Firms’ 10-K Disclosures and the Auditor’s Role in Mitigating Misstatements

Number of pages: 62 Posted: 19 Jul 2017 Last Revised: 21 Sep 2018
James Moon and Quinn Thomas Swanquist
Georgia Institute of Technology - Scheller College of Business and University of Alabama - Culverhouse School of Accountancy
Downloads 208 (149,943)

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accounting, auditing, textual analysis, misreporting risk, restatements

6.
Downloads 195 (159,319)

Disclosure 'Scriptability'

Journal of Accounting Research, Forthcoming
Number of pages: 94 Posted: 04 Oct 2017 Last Revised: 05 Feb 2018
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 195 (159,186)
Citation 4

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disclosure, textual analysis, financial reporting, information processing costs, high-frequency trading, XBRL

Disclosure 'Scriptability'

Journal of Accounting Research, Vol. 56, No. 2, 2018, Georgia Tech Scheller College of Business Research Paper No. 18-30
Posted: 02 Aug 2018
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business

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Disclosure; Textual Analysis; FInancial Reporting; Information Pro-Cessing Costs; High-Frequency Trading; XBRL

7.

Accruals Quality, Disclosure Costs, and Management Guidance

Number of pages: 55 Posted: 25 Jul 2015
James Moon
Georgia Institute of Technology - Scheller College of Business
Downloads 146 (204,745)

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Voluntary Disclosure, Management Guidance, Information Quality, Accruals Quality

8.

Crowdsourced Financial Analysis and Information Asymmetry at Earnings Announcements

Georgia Tech Scheller College of Business Research Paper No. 18-45
Number of pages: 44 Posted: 08 Nov 2018 Last Revised: 07 Dec 2018
University of Georgia, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Georgia - J.M. Tull School of Accounting
Downloads 136 (216,785)
Citation 2

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Social Media, Crowdsourcing, Information Asymmetry, Earnings Announcements, Bid-ask Spreads

9.

The Association between PCAOB Inspection Reports and SEO Discounting

Number of pages: 50 Posted: 17 Oct 2017 Last Revised: 11 Apr 2019
University of Memphis, Louisiana State University, Baton Rouge - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee
Downloads 96 (278,877)

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PCAOB, SEO, Discounting, Audit Quality

10.

Are Social Media Analysts Disrupting the Information Content of Sell-Side Analysts’ Reports?

Number of pages: 53 Posted: 20 Sep 2019
Brigham Young University - Marriott School, Georgia Institute of Technology - Scheller College of Business, University of Oregon - Lundquist College of Business and University of Georgia - J.M. Tull School of Accounting
Downloads 94 (282,650)

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equity research, analysts, social media, earnings forecasts

11.

Risk-Taking Incentives and Returns on R&D Investment

Georgia Tech Scheller College of Business Research Paper No. 18-19
Number of pages: 52 Posted: 15 Mar 2018
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting
Downloads 92 (286,597)

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Executive Compensation, Managerial Incentives, Risk-Taking, Research and Development

12.

Towards a Risk-Neutral Disclosure Policy: The Role of Compensation in Management Forecast Quality

Georgia Tech Scheller College of Business Research Paper No. 18-47
Number of pages: 51 Posted: 28 Nov 2018 Last Revised: 21 May 2019
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Georgia - J.M. Tull School of Accounting
Downloads 84 (303,354)

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13.

Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism

Journal of Financial Reporting, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 18-34
Number of pages: 48 Posted: 04 Sep 2018
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and Florida State University - Department of Accounting
Downloads 46 (411,622)

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Conditional Conservatism, Firm-Year Measure, Lagged Earnings Asymmetry, Bias

14.

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market

Number of pages: 60 Posted: 19 Sep 2019
University of Arkansas, University of Arkansas, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 33 (464,308)

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Big 4 Consulting, Audit Market Structure, Latent Dirichlet Allocation

15.

Can Employee Stock Options Contribute to Less Risk-Taking?

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting

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Executive Compensation, Managerial Incentives, Risk-taking, research and development

16.

Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums

Contemporary Accounting Research, Forthcoming
Posted: 06 Apr 2017 Last Revised: 27 Aug 2018
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Audit Pricing, Auditor Quality, Auditor Selection, Audit Markets