Karen K. Nelson

Texas Christian University - Department of Accounting

M.J. Neeley School of Business

TCU Box 298530

Fort Worth, TX 76129

United States

SCHOLARLY PAPERS

25

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21,548

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267

CROSSREF CITATIONS

228

Scholarly Papers (25)

The Relation between Auditors' Fees for Non-Audit Services and Earnings Management

Number of pages: 50 Posted: 20 Jan 2002
Richard M. Frankel, Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting
Downloads 5,526 (1,441)
Citation 146

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auditor independence, auditor fees, earnings management, discretionary accruals

The Relation between Auditors' Fees for Non-Audit Services and Earnings Management

Posted: 04 May 2003
Richard M. Frankel, Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting

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auditor independence, auditor fees, earnings management, discretionary accruals

2.
Downloads 4,054 ( 2,532)
Citation 24

Accruals and the Prediction of Future Cash Flows

Number of pages: 53 Posted: 07 Dec 1999
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting
Downloads 4,054 (2,490)
Citation 24

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Accruals and the Prediction of Future Cash Flows

Posted: 13 Dec 2000
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting

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3.

Litigation Risk and Voluntary Disclosure: The Use of Meaningful Cautionary Language

2nd Annual Conference on Empirical Legal Studies Paper
Number of pages: 55 Posted: 07 Jul 2007
Karen K. Nelson and Adam C. Pritchard
Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 1,616 (11,830)
Citation 53

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Voluntary disclosure, litigation risk, safe harbor, forward-looking information

4.

An Alternative Interpretation of the Discontinuity in Earnings Distributions

Number of pages: 55 Posted: 20 Jan 2004
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,529 (12,909)
Citation 45

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earnings management, earnings distributions, conservatism, taxes

5.

Do Firms Issuing Equity Manage Their Earnings? Evidence from the Property-Casualty Insurance Industry

Number of pages: 40 Posted: 24 Jan 2000
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,088 (21,734)
Citation 10

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6.

Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry

Number of pages: 43 Posted: 21 Nov 2000
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,041 (23,184)
Citation 21

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Earnings management, losses, discretionary accruals, property-casualty insurance

7.

In Re Silicon Graphics Securities Litigation: Shareholder Wealth Effects of the Interpretation of the Private Securities Litigation Reform Act?S Pleading Standard

University of Michigan Law School, Law and Economics Working Paper No. 99-018
Number of pages: 48 Posted: 05 Dec 1999
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 1,031 (23,523)
Citation 21

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Do the Merits Matter More? Class Actions Under the Private Securities Litigation Reform Act

Number of pages: 38 Posted: 08 Nov 2002
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 772 (35,434)
Citation 22

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Securities litigation, litigation risk, accounting fraud, insider trading

Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors

U of Michigan Law & Econ Research Paper No. 14-013
Number of pages: 60 Posted: 08 Jun 2014 Last Revised: 30 Jun 2015
Karen K. Nelson and Adam C. Pritchard
Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 628 (46,184)
Citation 3

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risk factors, disclosure regulation, litigation risk, information content

Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors

Journal of Empirical Legal Studies, Vol. 13, Issue 2, pp. 266-297, 2016
Number of pages: 32 Posted: 12 May 2016
Karen K. Nelson and Adam C. Pritchard
Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 0
Citation 4
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Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995

Number of pages: 33 Posted: 15 Jul 2000
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting
Downloads 577 (51,594)
Citation 39

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Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995

Posted: 13 Jul 2000
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting

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The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms

Number of pages: 53 Posted: 16 Feb 1998
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting
Downloads 563 (53,161)
Citation 27

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The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms

Journal of Accounting Research, Forthcoming
Posted: 23 Jun 2006
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting

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12.

Mind the Gap: CEO-Employee Pay Ratios and Shareholder Say-on-Pay Votes

Number of pages: 52 Posted: 20 Dec 2017 Last Revised: 13 May 2020
Steve Crawford, Karen K. Nelson and Brian Rountree
University of Houston, Texas Christian University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 459 (69,830)
Citation 9

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Pay Ratio, Say-On-Pay, Dodd-Frank Act

Do the Merits Matter More? The Impact of the Private Securities Litigation Reform Act

Journal of Law, Economics and Organization, Forthcoming, Michigan Legal Studies Research Paper No. 02-011
Number of pages: 51 Posted: 14 Feb 2006
Adam C. Pritchard, Karen K. Nelson and Marilyn F. Johnson
University of Michigan Law School, Texas Christian University - Department of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 379 (86,364)
Citation 12

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securities litigation, litigation risk, accounting fraud, insider trading

Do the Merits Matter More? The Impact of the Private Securities Litigation Reform Act

The Journal of Law, Economics, & Organization, Vol. 23, Issue 3, pp. 627-652, 2007
Posted: 23 Jun 2008
Marilyn F. Johnson, Karen K. Nelson and AC Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and affiliation not provided to SSRN

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14.

The Screening Effect of the Private Securities Litigation Reform Act

Journal of Empirical Legal Studies,Vol. 6, No. 1 (2009): 35-68, U of Michigan Law & Economics, Olin Working Paper No. 07-008
Number of pages: 44 Posted: 26 Mar 2007 Last Revised: 23 Jul 2013
Stephen J. Choi, Karen K. Nelson and Adam C. Pritchard
New York University School of Law, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 374 (88,516)
Citation 12

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Stockholder litigation, accounting restatements, earnings forecasts, insider trading

15.

The Discretionary Use of Present Value-Based Measurements By Property-Casualty Insurers

Research Paper No. 1428
Number of pages: 44 Posted: 14 Apr 1997
Karen K. Nelson
Texas Christian University - Department of Accounting
Downloads 370 (89,597)
Citation 3

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Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers

Number of pages: 46 Posted: 13 Jan 2000
Karen K. Nelson
Texas Christian University - Department of Accounting
Downloads 360 (91,746)
Citation 6

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Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers

Posted: 04 Jan 2000
Karen K. Nelson
Texas Christian University - Department of Accounting

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17.

The Market Reaction to Arthur Andersen's Shredding of Documents: Loss of Reputation or Confounding Effects?

Number of pages: 32 Posted: 20 Mar 2008
Karen K. Nelson, Richard A. Price and Brian Rountree
Texas Christian University - Department of Accounting, University of Oklahoma and Rice University - Jesse H. Jones Graduate School of Business
Downloads 345 (97,056)
Citation 4

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Auditor reputation, Arthur Andersen, Event studies, Earnings response coefficients

18.

Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 49 Posted: 01 Apr 2009 Last Revised: 28 Aug 2013
Karen K. Nelson, Richard A. Price and Brian Rountree
Texas Christian University - Department of Accounting, University of Oklahoma and Rice University - Jesse H. Jones Graduate School of Business
Downloads 236 (145,456)
Citation 4

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investor attention, stock spam, target prices, press releases

19.

On the Persistence and Pricing of Industry-Wide and Firm-Specific Earnings, Cash Flows, and Accruals

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 46 Posted: 01 Jul 2015
Kai Wai Hui, Karen K. Nelson and P. Eric Yeung
The University of Hong Kong (HKU) - Department of Accounting, Texas Christian University - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 229 (149,112)

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20.

Do the Merits Matter More after Securities Litigation Reform? Evidence from Restatements, Earnings Forecasts, and Insider Trading

Number of pages: 38 Posted: 10 Sep 2004
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 179 (187,290)

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stockholder litigation, restatements, earnings forecasts, insider trading

21.

Accruals quality and operating volatility over time and around the world

Number of pages: 51 Posted: 06 Dec 2019 Last Revised: 31 Jul 2020
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business and Texas Christian University - Department of Accounting
Downloads 122 (255,960)

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accruals quality, earnings quality, cash flow volatility

22.

Key Audit Matters and the Pricing of Audit Services: Evidence from Hong Kong

Number of pages: 67 Posted: 22 Jul 2020 Last Revised: 09 Sep 2020
Jeff Zeyun Chen, Karen K. Nelson, Yanyan Wang and Lisheng Yu
Texas Christian University, Texas Christian University - Department of Accounting, Xiamen University and Xiamen University
Downloads 70 (364,934)
Citation 1

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Key Audit Matters; Expanded Auditor Reports; Audit Fees; Textual Analysis

23.

Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations?

Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1155-1183, 2013
Number of pages: 29 Posted: 18 Dec 2013
Karen K. Nelson, Richard A. Price and Brian Rountree
Texas Christian University - Department of Accounting, University of Oklahoma and Rice University - Jesse H. Jones Graduate School of Business
Downloads 0 (738,563)
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investor attention, stock spam, target prices, press releases

24.

The Market Reaction to Arthur Andersen's Role in the Enron Scandal: Loss of Reputation or Confounding Effects?

Journal of Accounting & Economics (JAE), Vol. 46, No. 2-3, pp. 279-293, December 2008
Posted: 19 Dec 2008
Karen K. Nelson, Richard A. Price and Brian Rountree
Texas Christian University - Department of Accounting, University of Oklahoma and Rice University - Jesse H. Jones Graduate School of Business

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Auditor reputation, Arthur Andersen, Event studies, Earnings response coefficients

25.

Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?

Accounting Review, Forthcoming
Posted: 03 May 2006 Last Revised: 19 Sep 2012
Wayne R. Landsman, Karen K. Nelson and Brian Rountree
University of North Carolina Kenan-Flagler Business School, Texas Christian University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business

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Auditor change, audit risk, audit firm portfolios