James Moon

Georgia Institute of Technology - Scheller College of Business

800 West Peachtree St.

Atlanta, GA 30308

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 9,014

SSRN RANKINGS

Top 9,014

in Total Papers Downloads

9,500

SSRN CITATIONS
Rank 8,575

SSRN RANKINGS

Top 8,575

in Total Papers Citations

183

CROSSREF CITATIONS

12

Scholarly Papers (27)

1.

Accounting for Cryptocurrencies

Georgia Tech Scheller College of Business Research Paper No. 4294133
Number of pages: 50 Posted: 11 Dec 2022
University of Arkansas - Department of Accounting, European Corporate Governance Institute (ECGI), Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 1,005 (42,303)

Abstract:

Loading...

Cryptocurrency, Accounting, Liquidity

2.

Control Variables in Interactive Models

Georgia Tech Scheller College of Business Research Paper No. 3959861
Number of pages: 20 Posted: 10 Nov 2021 Last Revised: 02 Mar 2023
Stanford Graduate School of Business, Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 841 (53,991)

Abstract:

Loading...

Accounting Research, Interactions, Control Variables

3.

Financial analysis on social media and disclosure processing costs: Evidence from Seeking Alpha

Gomez, E., F. Heflin, R. Moon, and J. Warren. 2024. Financial analysis on social media and disclosure processing costs: evidence from Seeking Alpha. The Accounting Review, forthcoming.
Number of pages: 48 Posted: 08 Nov 2018 Last Revised: 19 Apr 2024
Temple University, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 823 (55,594)
Citation 8

Abstract:

Loading...

Social Media, Information Asymmetry, Earnings Announcements

4.
Downloads 792 (58,536)
Citation 23

Social Media Analysts and Sell-Side Analyst Research

Number of pages: 48 Posted: 20 Sep 2019 Last Revised: 06 Sep 2021
Brigham Young University - Marriott School, Georgia Institute of Technology - Scheller College of Business, Texas A&M University - Department of Accounting and University of Arkansas
Downloads 792 (57,671)
Citation 23

Abstract:

Loading...

equity research, analysts, social media

Social Media Analysts and Sell-Side Analyst Research

Review of Accounting Studies, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 3918541
Posted: 10 Sep 2021
Brigham Young University - Marriott School, Georgia Institute of Technology - Scheller College of Business, Texas A&M University - Department of Accounting and University of Arkansas

Abstract:

Loading...

Social media analyst; sell-side analyst; information intermediaries; equity research

5.

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 754 (62,540)
Citation 8

Abstract:

Loading...

6.

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 687 (70,553)
Citation 35

Abstract:

Loading...

Voluntary disclosure; social media; employee outlook; forecasting

7.

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 557 (91,994)
Citation 36

Abstract:

Loading...

8.

Everyone Has an Opinion: The Informativeness of Social Media's Response to Management Guidance

Number of pages: 49 Posted: 30 Nov 2020 Last Revised: 10 Jan 2023
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business and Georgia Institute of Technology - Scheller College of Business
Downloads 508 (103,093)
Citation 1

Abstract:

Loading...

Management Guidance, Social Media, StockTwits, Analyst Forecasts

9.

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

Number of pages: 65 Posted: 19 Sep 2019 Last Revised: 14 Feb 2022
Colorado State University, Fort Collins - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 471 (112,926)
Citation 1

Abstract:

Loading...

Audit Firm Consulting, Audit Market Structure, Latent Dirichlet Allocation

10.

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 345 (160,990)

Abstract:

Loading...

accounting, auditing, textual analysis, misreporting risk, restatements

11.

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 338 (164,584)
Citation 2

Abstract:

Loading...

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

12.
Downloads 322 (173,432)
Citation 20

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 322 (172,179)
Citation 20

Abstract:

Loading...

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

Abstract:

Loading...

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

13.

#Fail: Social Media, Firm Distress, and Going Concern Opinions

Number of pages: 51 Posted: 02 Sep 2020 Last Revised: 03 Apr 2024
Eric Condie and James Moon
Georgia Institute of Technology and Georgia Institute of Technology - Scheller College of Business
Downloads 281 (199,969)

Abstract:

Loading...

Stocktwits, Twitter, Social Media, Sentiment, Auditing, Going-Concern Opinions, Firm Failure

14.

The Role of Executive Risk-Taking Incentives in Voluntary Disclosure Accuracy

Journal of Financial Reporting, forthcoming
Number of pages: 49 Posted: 28 Nov 2018 Last Revised: 30 Aug 2021
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 Arkansas
Downloads 260 (216,136)
Citation 4

Abstract:

Loading...

Management Forecast Accuracy, Compensation Incentives, Truthful Disclosure, Voluntary Disclosure

15.

Social Media Analyst Coverage of Socially Responsible Firms: Evidence from Seeking Alpha

Georgia Tech Scheller College of Business Research Paper No. 3918531
Number of pages: 51 Posted: 28 Sep 2021 Last Revised: 03 Apr 2024
Georgia State University, Emporia State University, Georgia Institute of Technology - Scheller College of Business and University of Central Florida - School of Accounting
Downloads 242 (232,028)

Abstract:

Loading...

Social media, CSR, Social responsibility, Social media analyst, Seeking Alpha

16.

On Controlling for Misstatement Risk

Georgia Tech Scheller College of Business Research Paper No. 3857752
Number of pages: 43 Posted: 03 Jun 2021
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 236 (237,754)
Citation 4

Abstract:

Loading...

Misstatement Risk, Restatements, Audit Quality

17.

Income Statement Expense Disaggregation

Georgia Tech Scheller College of Business Research Paper
Number of pages: 52 Posted: 20 Sep 2023
James Justin Blann and James Moon
Georgia Institute of Technology - Scheller College of Business and Georgia Institute of Technology - Scheller College of Business
Downloads 227 (246,828)

Abstract:

Loading...

Expense Disaggregation, Financial Reporting Standards, Decision Usefulness

18.

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 191 (289,458)

Abstract:

Loading...

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

19.

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 180 (305,097)

Abstract:

Loading...

Voluntary Disclosure, Management Guidance, Information Quality, Accruals Quality

20.

Out of the Office: How Does Professional Inattention Impact Retail Investors?

Georgia Tech Scheller College of Business Research Paper No. 4398798
Number of pages: 49 Posted: 06 Apr 2023 Last Revised: 22 Jan 2024
Baylor University - Hankamer School of Business, Brigham Young University - Marriott School, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 162 (334,391)

Abstract:

Loading...

Analysts; Retail Investors

21.

Classifying Forecasts

Number of pages: 49 Posted: 29 Jul 2022 Last Revised: 17 Apr 2024
Michael S. Drake, James Moon and James Warren
Brigham Young University - Marriott School, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 101 (484,015)
Citation 1

Abstract:

Loading...

Analyst forecasts; financial signals; forecast diversity; consensus accuracy; machine learning

22.

Post-litigation reporting conservatism

Number of pages: 52 Posted: 28 May 2017 Last Revised: 29 Jul 2021
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business, University of Georgia - J.M. Tull School of Accounting and Georgia Institute of Technology - Scheller College of Business
Downloads 93 (507,502)

Abstract:

Loading...

Litigation, Conservatism, Network externalities, Peer firm, FASB

23.

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 84 (540,533)

Abstract:

Loading...

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

24.

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

Abstract:

Loading...

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

25.

Out of Control: The (Over)use of Controls in Accounting Research

The Accounting Review: Forthcoming doi: https://doi.org/10.2308/TAR-2019-0637
Posted: 27 Jul 2018 Last Revised: 22 Jul 2021
North Carolina State University, University of Alabama - Culverhouse School of Accountancy, University of Arkansas and Georgia Institute of Technology - Scheller College of Business

Abstract:

Loading...

accounting research methods, controls, measurement error, interactions, fixed effects

26.

The Association between PCAOB Inspection Reports and SEO Discounting

Posted: 17 Oct 2017 Last Revised: 12 Oct 2021
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee

Abstract:

Loading...

PCAOB, SEO, Discounting, Audit Quality

27.

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

Abstract:

Loading...

Audit Pricing, Auditor Quality, Auditor Selection, Audit Markets