James Moon

Georgia Institute of Technology - Scheller College of Business

800 West Peachtree St.

Atlanta, GA 30308

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 16,615

SSRN RANKINGS

Top 16,615

in Total Papers Downloads

3,147

SSRN CITATIONS
Rank 28,609

SSRN RANKINGS

Top 28,609

in Total Papers Citations

17

CROSSREF CITATIONS

10

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 604 (47,655)
Citation 3

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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 505 (59,790)
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 406 (77,973)
Citation 4

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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 277 (119,552)
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 222 (149,329)

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accounting, auditing, textual analysis, misreporting risk, restatements

6.
Downloads 207 (159,506)

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 207 (159,233)
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.

Can financial analysis on social media help level the playing field among investors? Evidence from Seeking Alpha

Georgia Tech Scheller College of Business Research Paper No. 18-45
Number of pages: 60 Posted: 08 Nov 2018 Last Revised: 15 Jun 2020
Temple University, 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 179 (182,124)
Citation 2

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Social Media, Information Asymmetry, Earnings Announcements

8.

Are Social Media Analysts Disrupting the Relevance of Sell-Side Analyst Research?

Number of pages: 54 Posted: 20 Sep 2019 Last Revised: 17 Apr 2020
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 163 (197,400)
Citation 2

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equity research, analysts, social media, earnings forecasts

9.

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 149 (212,890)

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Voluntary Disclosure, Management Guidance, Information Quality, Accruals Quality

10.

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 108 (271,774)
Citation 1

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PCAOB, SEO, Discounting, Audit Quality

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 105 (277,123)

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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: 49 Posted: 28 Nov 2018 Last Revised: 13 Apr 2020
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 100 (288,326)

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

13.

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 74 (344,564)

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Big 4 Consulting, Audit Market Structure, Latent Dirichlet Allocation

14.

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 48 (425,737)

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

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