Cristi A. Gleason

University of Iowa - Department of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

  • University of Iowa - Department of Accounting

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 6,461

SSRN RANKINGS

Top 6,461

in Total Papers Downloads

13,783

TOTAL CITATIONS
Rank 7,213

SSRN RANKINGS

Top 7,213

in Total Papers Citations

189

Scholarly Papers (26)

Actions:
Email selected abstracts
1.

The Contagion Effects of Accounting Restatements

Downloads 2,167 (15,140)
Citation 47

The Contagion Effects of Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 49 Posted: 15 Sep 2004
Cristi A. Gleason, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting, University of Virginia - McIntire School of Commerce and University of Iowa - Department of Accounting
Downloads 2,167 (14,862)
Citation 47

Abstract:

Loading...

Accounting Quality, Contagion, Earnings Quality, Information Transfer

The Contagion Effects of Accounting Restatements

Accounting Review, Forthcoming
Posted: 19 Aug 2007
Cristi A. Gleason, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting, University of Virginia - McIntire School of Commerce and University of Iowa - Department of Accounting

Abstract:

Loading...

Accounting Quality, Contagion, Earnings Quality, Information Transfer

2.

Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Number of pages: 44 Posted: 29 Jun 2002
Dan S. Dhaliwal, Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 1,956 (17,828)
Citation 9

Abstract:

Loading...

earnings management, tax expense, target earnings

3.

Analyst Forecast Revisions and Market Price Formation

Parker Center for Investment Working Paper
Number of pages: 43 Posted: 19 Mar 2002
Cristi A. Gleason and Charles M.C. Lee
University of Iowa - Department of Accounting and Foster School of Business, University of Washington
Downloads 1,858 (19,351)
Citation 5

Abstract:

Loading...

Analyst, earnings forecasts, estimates, revisions, momentum market efficiency, expected returns, investments

4.

Characteristics of Price Informative Analyst Forecasts

Parker Center for Investment Research Working Papers
Number of pages: 40 Posted: 26 Dec 2000
Cristi A. Gleason and Charles M.C. Lee
University of Iowa - Department of Accounting and Foster School of Business, University of Washington
Downloads 1,509 (26,555)
Citation 5

Abstract:

Loading...

Analyst, earnings forecasts, estimates, revisions, mMomentum market efficiency, expected returns, investments

5.

Valuation Model Use and the Price Target Performance of Sell-Side Equity Analysts

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 19 Dec 2011
Cristi A. Gleason, W. Bruce Johnson and Haidan Li
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and Santa Clara University - Leavey School of Business
Downloads 1,467 (27,697)
Citation 20

Abstract:

Loading...

security analysts, price targets, earnings forecasts, earnings-based valuation models

6.

What Can We Learn About Uncertain Tax Benefits from FIN 48?

Downloads 1,062 (44,422)
Citation 18

What Can We Learn About Uncertain Tax Benefits from FIN 48?

McCombs Research Paper Series No. ACC-02-07
Number of pages: 31 Posted: 03 Jun 2007
Jennifer Blouin, Cristi A. Gleason, Lillian F. Mills, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Downloads 1,062 (43,733)
Citation 18

Abstract:

Loading...

FIN48, tax cushion, disclosure, FIN 48, uncertain tax benefits

What Can We Learn About Uncertain Tax Benefits from Fin 48?

National Tax Journal, Vol. 60, No. 3, September 2007
Posted: 26 Jan 2014
Jennifer Blouin, Cristi A. Gleason, Lillian F. Mills, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

Abstract:

Loading...

tax compliance, FIN 48, accounting for income taxes, disclosure

7.

Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense?

McCombs Research Paper Series No. ACC-01-07
Number of pages: 48 Posted: 05 Apr 2007
Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 753 (71,145)
Citation 49

Abstract:

Loading...

Auditor fees, auditor independence, tax reserves, tax contingencies

8.

Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management

Number of pages: 48 Posted: 02 Apr 2004
Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 501 (118,990)
Citation 2

Abstract:

Loading...

earnings management, effective tax rate, earnings surprise

9.

The Contagion Effect of Accounting Restatements on Strategic Alliance Partners

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 48 Posted: 01 Feb 2023 Last Revised: 24 Oct 2024
Cristi A. Gleason, Nafis Rahman and Derrald Stice
University of Iowa - Department of Accounting, The University of Hong Kong - Faculty of Business and Economics and The University of Hong Kong - School of Business
Downloads 362 (174,450)
Citation 1

Abstract:

Loading...

M4, M41, G10, G30 Strategic Alliances, Corporate Alliances, Accounting Restatements, Restatement Contagion, Information Transfer, Corporate Governance JEL Classification: M4, M41, G10

10.

Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?

Review of Accounting Studies, forthcoming
Number of pages: 59 Posted: 31 Jan 2019 Last Revised: 04 Jun 2021
Cristi A. Gleason, Sascha Kieback, Martin Thomsen, Christoph Watrin and Christoph Watrin
University of Iowa - Department of Accounting, University of Münster, University of Siegen and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 315 (201,491)
Citation 1

Abstract:

Loading...

worker representation, monitoring, payroll maximization, agency conflict, corporate governance

11.

Does FIN 48 Improve Firms' Estimates of Tax Reserves?

Number of pages: 52 Posted: 16 Apr 2015 Last Revised: 03 Sep 2016
Cristi A. Gleason, Lillian F. Mills, Lillian F. Mills and Michelle L. Nessa
University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 308 (206,517)
Citation 12

Abstract:

Loading...

FIN 48; tax reserves; Auditor-provided tax services

12.

Evidence of Differing Market Responses to Beating Targets Through Tax Expense Decreases

Number of pages: 38 Posted: 03 May 2007
Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 274 (233,218)
Citation 14

Abstract:

Loading...

earnings management, effective tax rate, earnings surprise

13.

Selective Disclosure and the Role of Form 8-K in the Post-Reg FD Era

Journal of Business Finance and Accounting (2020) 47: 365-396
Number of pages: 62 Posted: 21 Jun 2015 Last Revised: 29 Sep 2022
Cristi A. Gleason, Zhejia Ling and Rong Zhao
University of Iowa - Department of Accounting, California State University, Fullerton and University of Calgary
Downloads 263 (243,170)

Abstract:

Loading...

Form 8-K filing, Selective disclosure, Connections, Analysts' idiosyncratic information

14.

A New Method for Assessing the Construct Validity of Accounting Measures: Looking Where the Action is

Number of pages: 48 Posted: 12 May 2020 Last Revised: 23 Nov 2020
Cristi A. Gleason, Bradford Hepfer, W. Bruce Johnson and Sam Melessa
University of Iowa - Department of Accounting, Texas A&M University - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 242 (264,289)

Abstract:

Loading...

construct validity, high-value observations, measurement

15.

The impact of mandatory disclosure on SEC financial statement review outcomes

Number of pages: 51 Posted: 29 Nov 2023
Cristi A. Gleason and Martin Thomsen
University of Iowa - Department of Accounting and University of Siegen
Downloads 198 (319,898)
Citation 1

Abstract:

Loading...

Disclosure, SEC comment letters, SEC enforcement, Monitoring, FIN 48, 20-F, IFRS

16.

Did FIN 48 Improve the Mapping between Tax Expense and Future Cash Taxes?

Forthcoming, Review of Accounting Studies.
Number of pages: 51 Posted: 10 Jan 2022 Last Revised: 16 Jan 2023
Cristi A. Gleason, Kevin Markle and Jane Z. Song
University of Iowa - Department of Accounting, Michigan State University and University of Missouri - Trulaske College of Business
Downloads 195 (324,355)
Citation 3

Abstract:

Loading...

FIN 48, ASC 740, unrecognized tax benefits, value relevance, accrual-cash mapping, tax expense, taxes paid

17.

The Information Environment of Firms with Worker Representation on Corporate Board

Number of pages: 59 Posted: 29 Nov 2023 Last Revised: 13 Feb 2025
Cristi A. Gleason, Sascha Kieback, Martin Thomsen, Christoph Watrin and Christoph Watrin
University of Iowa - Department of Accounting, University of Münster, University of Siegen and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 177 (354,239)

Abstract:

Loading...

board members, worker representation, information environment, analysts, earnings forecasts, insider trading, corporate governance, corporate transparency

18.

Probability Weighting and Analyst Bias: Theory and Evidence

Number of pages: 41 Posted: 17 Dec 2016
Kathryn Brightbill, Cristi A. Gleason and Mark Penno
Utah State University - School of Accountancy, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 176 (355,976)

Abstract:

Loading...

Analyst, Bias, Forecast, Probability, Weighting, Opportunistic, archival, regulation fair disclosure, fair disclosure, financial

19.

Forecasting Taxes: New Evidence from Analysts

Accounting Review, Vol. 92, No. 3, p. 1-29, 2017
Posted: 20 Dec 2014 Last Revised: 10 Dec 2017
Brian Bratten, Cristi A. Gleason, Stephannie Larocque, Lillian F. Mills and Lillian F. Mills
University of Kentucky - Von Allmen School of Accountancy, University of Iowa - Department of Accounting, University of Notre Dame - Mendoza College of Business and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

Abstract:

Loading...

Analysts, Income tax, ETR forecasts, Accuracy, Dispersion, Integral method

20.

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

Posted: 23 Nov 2009 Last Revised: 12 Jul 2016
Cristi A. Gleason, Morton Pincus and Sonja O. Rego
University of Iowa - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Loading...

Tax, earnings management, internal control weakness, SOX

21.

Pre-empting Disclosure? Firms' Decisions Prior to FIN 48

The Accounting Review, Vol. 85, No. 3, May 2010
Posted: 18 Mar 2008 Last Revised: 25 Jan 2014
Jennifer Blouin, Cristi A. Gleason, Lillian F. Mills, Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

Abstract:

Loading...

tax compliance, FIN 48, accounting for income taxes, disclosure

22.

Auditor Fees and Cost of Debt

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 14 Nov 2007
Dan S. Dhaliwal, Cristi A. Gleason, Shane Heitzman and Kevin Melendrez
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting, University of Southern California - Marshall School of Business and New Mexico State University - Department of Accounting & Business Computer Systems

Abstract:

Loading...

Auditor Independence, Cost of Capital, Bonds

23.

Last Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts

Posted: 10 Feb 2004
Dan S. Dhaliwal, Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

Abstract:

Loading...

Earnings management, tax expense, target earnings

24.

Analyst Forecast Revisions and Market Price Discovery

Posted: 17 Apr 2003
Cristi A. Gleason and Charles M.C. Lee
University of Iowa - Department of Accounting and Foster School of Business, University of Washington

Abstract:

Loading...

analysts, forecasts, revisions, market efficiency, earnings quality

25.

Materiality and Contingent Tax Liability Reporting

Posted: 01 Apr 2002
Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

Abstract:

Loading...

materiality, discretionary disclosure, SFAS No. 5, tax cushion

26.

Reporting and Recording of Contingent Tax Liabilities

Posted: 27 Jun 2000
Cristi A. Gleason, Lillian F. Mills and Lillian F. Mills
University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business

Abstract:

Loading...