Katherine Schipper

Duke University - Fuqua School of Business

Box 90120

Durham, NC 27708-0120

United States

  • Duke University - Fuqua School of Business

SCHOLARLY PAPERS

19

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SSRN CITATIONS
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Top 2,397

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373

CROSSREF CITATIONS

128

Scholarly Papers (19)

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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 4,422 (2,123)
Citation 228

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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 3,417 (3,303)
Citation 153

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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 2,009 (8,100)
Citation 17

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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 1,762 (10,037)
Citation 29

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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 1,281 (16,590)
Citation 4

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

6.

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

Downloads 1,000 ( 23,992)
Citation 7

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 1,000 (23,597)
Citation 7

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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

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Financial Reporting, Materiality, Auditing, Reporting Quality

7.

Do Immaterial Error Corrections Matter?

Number of pages: 72 Posted: 27 Aug 2016 Last Revised: 06 Oct 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 682 (40,913)
Citation 16

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materiality, material error, immaterial error, error correction, revision, out-of-period adjustment

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 504 (60,465)
Citation 5

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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 431 (73,280)
Citation 3

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Employee stock options, accruals quality, risk incentives

10.

A Balance-Sheet-Based Measure of Accounting Quality

Number of pages: 46 Posted: 17 Jan 2019 Last Revised: 30 Sep 2019
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
Downloads 365 (89,247)
Citation 1

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Balance Sheet Quality, Asset Measurement, Asset Informativeness, Economic Capital

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 344 (95,187)
Citation 5

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reference points, financial reporting, working capital

12.

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

Downloads 185 (178,120)

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 185 (178,026)
Citation 1

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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

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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 144 (220,470)
Citation 2

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

14.

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

Number of pages: 61 Posted: 08 Jun 2020
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 38 (469,462)

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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 (560,209)
Citation 1
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16.

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

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Accounting Standards; Discretion; Coordination; Unverifiability

17.

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

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

18.

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

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

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IAS, Europe, International Convergence

19.

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

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capital market, earnings announcement, analyst report