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

DOWNLOADS
Rank 2,628

SSRN RANKINGS

Top 2,628

in Total Papers Downloads

25,729

TOTAL CITATIONS
Rank 2,529

SSRN RANKINGS

Top 2,529

in Total Papers Citations

653

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 6,234 (2,589)
Citation 151

Abstract:

Loading...

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

Abstract:

Loading...

auditor independence, auditor fees, earnings management, discretionary accruals

2.
Downloads 4,629 ( 4,402)
Citation 61

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 4,629 (4,330)
Citation 61

Abstract:

Loading...

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

Abstract:

Loading...

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 2,192 (14,603)
Citation 75

Abstract:

Loading...

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 1,627 (23,297)
Citation 60

Abstract:

Loading...

earnings management, earnings distributions, conservatism, taxes

5.

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 1,129 (39,958)
Citation 35

Abstract:

Loading...

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

6.

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 1,124 (40,219)
Citation 20

Abstract:

Loading...

7.

What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees

Accounting Horizons, forthcoming
Number of pages: 39 Posted: 22 Jul 2020 Last Revised: 27 Nov 2023
Jeff Zeyun Chen, Karen K. Nelson, Yanyan Wang and Lisheng Yu
Texas Christian University, Texas Christian University - Department of Accounting, Xiamen University and Sun Yat-sen University (SYSU) - School of Business
Downloads 927 (52,806)
Citation 1

Abstract:

Loading...

Audit opinion; audit fees; critical audit matters; audit risk.

8.

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 829 (61,557)
Citation 23

Abstract:

Loading...

Securities litigation, litigation risk, accounting fraud, insider trading

9.

Data Visualization in 10-K Filings

Christensen, Theodore E. and Fronk, Karson and Lee, Joshua A. and Nelson, Karen K., Data Visualization in 10-K Filings (July 20, 2023). Journal of Accounting & Economics (JAE), Forthcoming., Available at SSRN: https://ssrn.com/abstract=4520788 or https://doi.org/10.1016/j.jacceco.2023.101631.
Number of pages: 75 Posted: 09 Mar 2021 Last Revised: 26 Jul 2023
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Texas Christian University, Brigham Young University and Texas Christian University - Department of Accounting
Downloads 804 (64,129)
Citation 10

Abstract:

Loading...

Voluntary disclosure; Data visualization; Infographics; Graphic similarity

10.

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 731 (72,711)
Citation 18

Abstract:

Loading...

risk factors, disclosure regulation, litigation risk, information content

11.

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 679 (79,849)
Citation 12

Abstract:

Loading...

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

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 646 (83,893)
Citation 44

Abstract:

Loading...

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

Abstract:

Loading...

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 637 (85,485)
Citation 72

Abstract:

Loading...

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

Abstract:

Loading...

14.

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 485 (121,686)
Citation 5

Abstract:

Loading...

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

15.

Explaining accruals quality over time

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 41 Posted: 06 Dec 2019 Last Revised: 23 Dec 2022
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of British Columbia - Sauder School of Business and Texas Christian University - Department of Accounting
Downloads 471 (125,972)
Citation 6

Abstract:

Loading...

accruals quality, cash flow volatility

16.

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 429 (140,893)
Citation 19

Abstract:

Loading...

Stockholder litigation, accounting restatements, earnings forecasts, insider trading

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 426 (140,565)
Citation 16

Abstract:

Loading...

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

Abstract:

Loading...

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 406 (148,642)
Citation 10

Abstract:

Loading...

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

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

Abstract:

Loading...

19.

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 402 (151,849)
Citation 3

Abstract:

Loading...

20.

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 290 (216,463)
Citation 10

Abstract:

Loading...

investor attention, stock spam, target prices, press releases

21.

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
University of Hong Kong, Texas Christian University - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 289 (217,258)
Citation 2

Abstract:

Loading...

22.

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 251 (250,669)

Abstract:

Loading...

stockholder litigation, restatements, earnings forecasts, insider trading

23.

Sample Heterogeneity in Archival Accounting Research: Evidence from Pooling Knowledge and Traditional Firms

Number of pages: 55 Posted: 12 Nov 2024
Patrick Hopkins, Stephen J. Lusch and Karen K. Nelson
Texas Christian University, University of Kentucky - Von Allmen School of Accountancy and Texas Christian University - Department of Accounting
Downloads 92 (576,290)

Abstract:

Loading...

Data Availability: Data are available from the public sources cited in the text inference, influential observations, healthcare, technology, earnings persistence, equity valuation, accrual-cash flow relation

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

Abstract:

Loading...

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

Abstract:

Loading...

Auditor change, audit risk, audit firm portfolios