Brian Monsen

Ohio State University (OSU) - Department of Accounting & Management Information Systems

2100 Neil Avenue

Columbus, OH 43210

United States

SCHOLARLY PAPERS

6

DOWNLOADS

1,601

SSRN CITATIONS

11

CROSSREF CITATIONS

3

Scholarly Papers (6)

1.

The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards

The Accounting Review (2022) 97 (3): 309–341; https://doi.org/10.2308/TAR-2019-0283
Number of pages: 57 Posted: 26 Mar 2021 Last Revised: 15 Aug 2022
Brian Monsen
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 537 (98,366)
Citation 1

Abstract:

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accounting standards, auditors, FASB, Financial Accounting Standards Board, lobbying, standard setting

2.

The Usefulness of Acquired Intangible Asset Fair Values in Predicting Future Payoffs

Number of pages: 56 Posted: 06 Nov 2018 Last Revised: 19 Jun 2023
John M. McInnis and Brian Monsen
University of Texas at Austin - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 488 (110,497)
Citation 2

Abstract:

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intangible assets; mergers; acquisitions; goodwill

3.

'No Comment': Language Frictions and the IASB's Due Process

Number of pages: 58 Posted: 17 Apr 2023 Last Revised: 27 Mar 2024
University of São Paulo - School of Economics, Business and Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Texas A&M University - College of Business and Technology and Texas A&M University
Downloads 179 (312,398)
Citation 1

Abstract:

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IFRS, language frictions, standard setter, lobbying, comment letters, diversity

4.

The Effect of Securities Litigation Risk on Firm Value and Disclosure

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 29 Mar 2024 Last Revised: 09 May 2024
University of Iowa, University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 145 (373,283)

Abstract:

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Securities Litigation Risk, Shareholder Value, Governance, Class Certification, Disclosure

5.

U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies

Journal of Financial Reporting, Vol. 6 (2), pp. 63-87, Fall 2021
Number of pages: 49 Posted: 01 Mar 2019 Last Revised: 12 Aug 2022
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 139 (385,853)
Citation 1

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Directors’ and Officers’ Insurance; Audit Fees; Agency Costs; Financial Reporting; Country-Specific Studies

6.

Last Man Standing: Unintended Consequences of Multiemployer Pension Transparency

Number of pages: 50 Posted: 12 Sep 2023 Last Revised: 09 Apr 2024
Brian Monsen, Amy Sheneman and Andrew Van Buskirk
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 113 (451,689)

Abstract:

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Economic consequences of accounting standards, multiemployer pensions, defined benefit pension plans, disclosure, fair value, FASB