Katherine Schipper

Duke University - Fuqua School of Business

Box 90120

Durham, NC 27708-0120

United States

  • Duke University - Fuqua School of Business

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 2,397

SSRN RANKINGS

Top 2,397

in Total Papers Downloads

17,350

SSRN CITATIONS
Rank 2,380

SSRN RANKINGS

Top 2,380

in Total Papers Citations

427

CROSSREF CITATIONS

128

Scholarly Papers (20)

Actions:
Email selected abstracts
1.

The Market Pricing of Earnings Quality

Number of pages: 43 Posted: 26 Jun 2003
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 4,504 (2,393)
Citation 251

Abstract:

Loading...

costs of capital, earnings quality

2.

Costs of Capital and Earnings Attributes

Number of pages: 43 Posted: 23 Jun 2003
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 3,456 (3,753)
Citation 174

Abstract:

Loading...

cost of capital, earnings quality, persistence, predictability, smoothness, value relevance, timeliness, conservatism

3.

Accounting Anomalies and Information Uncertainty

Number of pages: 57 Posted: 29 Jun 2003
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 2,030 (9,164)
Citation 18

Abstract:

Loading...

anomalies, information uncertainty, earnings quality

4.

Earnings Quality and the Pricing Effects of Earnings Patterns

Number of pages: 53 Posted: 25 Jun 2003
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 1,792 (11,195)
Citation 33

Abstract:

Loading...

earnings patterns, earnings quality

5.

Fair Value Measurement in Financial Reporting

Foundations and Trends in Accounting, Vol. 9, Forthcoming
Number of pages: 136 Posted: 24 Oct 2014 Last Revised: 09 Nov 2014
Leslie D. Hodder, Patrick E. Hopkins and Katherine Schipper
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,462 (15,496)
Citation 5

Abstract:

Loading...

fair value, financial accounting, measurement, relevance, representational faithfulness

6.

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Downloads 1,085 ( 24,284)
Citation 9

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

28th Annual Conference on Financial Economics and Accounting
Number of pages: 65 Posted: 26 Apr 2017 Last Revised: 30 Jun 2019
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,085 (23,868)
Citation 9

Abstract:

Loading...

Financial Reporting, Materiality, Auditing, Reporting Quality

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business

Abstract:

Loading...

Financial Reporting, Materiality, Auditing, Reporting Quality

7.

Immaterial Error Corrections and Financial Reporting Reliability

Number of pages: 59 Posted: 27 Aug 2016 Last Revised: 15 Jun 2021
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 798 (37,426)
Citation 14

Abstract:

Loading...

immaterial, material, misstatement correction, error correction, materiality, revision, out-of-period adjustment, financial reporting quality, audit quality

8.

The Costs of Waiving Audit Adjustments

Number of pages: 70 Posted: 07 Feb 2018 Last Revised: 22 Jul 2020
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 598 (55,028)
Citation 3

Abstract:

Loading...

Financial reporting reliability, audit adjustments, restatements, waive versus record, earnings management

9.

Call Options and Accruals Quality

Number of pages: 51 Posted: 19 Aug 2004
Jennifer Francis, Per Olsson and Katherine Schipper
Duke University, Duke University and Duke University - Fuqua School of Business
Downloads 435 (81,461)
Citation 3

Abstract:

Loading...

Employee stock options, accruals quality, risk incentives

10.

What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?

Number of pages: 71 Posted: 08 Jan 2021 Last Revised: 07 Apr 2021
Oliver Binz, Katherine Schipper and Kevin Standridge
INSEAD, Duke University - Fuqua School of Business and Duke University, Fuqua School of Business, Students
Downloads 392 (91,873)
Citation 1

Abstract:

Loading...

Financial Statement Analysis, Machine Learning, Earnings Forecasting

11.

Evidence of Manager Intervention to Avoid Working Capital Deficits

Number of pages: 54 Posted: 24 May 2012 Last Revised: 13 Aug 2015
Scott Dyreng, William J. Mayew and Katherine Schipper
Duke University - Accounting, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 353 (103,604)
Citation 5

Abstract:

Loading...

reference points, financial reporting, working capital

12.

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Downloads 189 (194,217)
Citation 2

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Number of pages: 60 Posted: 11 Jan 2015 Last Revised: 12 May 2016
Qi Chen, Tracy Lewis, Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University
Downloads 189 (194,145)
Citation 2

Abstract:

Loading...

Accounting Standards, Strategic Complementarity, Coordination, Externality

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Journal of Accounting Research, Forthcoming
Posted: 12 May 2016
Qi Chen, Tracy Lewis, Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University

Abstract:

Loading...

Accounting Standards, Coordination, Discretion, Unverifiability

13.

Financial Reporting for Pollution Reduction Programs

Number of pages: 49 Posted: 17 May 2017 Last Revised: 21 Jun 2017
Yonca Ertimur, Jennifer Francis, Amanda Gonzales and Katherine Schipper
University of Colorado at Boulder - Department of Accounting, Duke University, University of Nebraska at Lincoln and Duke University - Fuqua School of Business
Downloads 159 (225,406)
Citation 4

Abstract:

Loading...

Pollution Reduction, Emission Rights, Conceptual Framework, Financial Reporting Effects

14.

Non-Random Sampling and Association Tests on Realized Returns and Risk Proxies

Review of Accounting Studies, forthcoming
Number of pages: 61 Posted: 08 Jun 2020 Last Revised: 08 Jan 2021
Frank Ecker, Jennifer Francis, Per Olsson and Katherine Schipper
Frankfurt School of Finance & Management, Duke University, ESMT European School of Management and Technology and Duke University - Fuqua School of Business
Downloads 76 (376,949)
Citation 1

Abstract:

Loading...

15.

Information Uncertainty and Post-Earnings-Announcement-Drift

Journal of Business Finance & Accounting, Vol. 34, No. 3-4, pp. 403-433, April/May 2007
Number of pages: 31 Posted: 04 Jun 2007
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 21 (614,873)
Citation 4
  • Add to Cart

Abstract:

Loading...

16.

Measuring Accounting Asset Informativeness

Posted: 17 Jan 2019 Last Revised: 07 Jun 2021
Qi Chen, Katherine Schipper and Ning Zhang
Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Queen's University, Smith School of Business

Abstract:

Loading...

Asset measurement; Asset informativeness; Economic capital

17.

Uniform versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Qi Chen, Tracy Lewis, Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University

Abstract:

Loading...

Accounting Standards; Discretion; Coordination; Unverifiability

18.

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly When Reliability Is Not an Issue

Accounting Review, Vol. 88, No. 4, pp. 1179-1210, 2013
Posted: 30 Oct 2012 Last Revised: 24 Jun 2015
Brian Bratten, Preeti Choudhary and Katherine Schipper
University of Kentucky - Von Allmen School of Accountancy, University of Arizona, Eller College of Management and Duke University - Fuqua School of Business

Abstract:

Loading...

recognition vs. disclosure, reliability, leases, costs of capital

19.

The Introduction of International Accounting Standards in Europe: Implications for International Convergence

Posted: 16 Mar 2005
Katherine Schipper
Duke University - Fuqua School of Business

Abstract:

Loading...

IAS, Europe, International Convergence

20.

Earnings Announcements and Competing Information

Posted: 18 Jan 2003
Jennifer Francis, Katherine Schipper and Linda Vincent
Duke University, Duke University - Fuqua School of Business and Northwestern University

Abstract:

Loading...

capital market, earnings announcement, analyst report