Molly Mercer

DePaul University

Associate Professor

Chicago, IL 60604

United States

http://samson.comtech.depaul.edu/faculty/member/Molly/Mercer/

SCHOLARLY PAPERS

13

DOWNLOADS
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6,135

CITATIONS
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Top 6,969

in Total Papers Citations

69

Scholarly Papers (13)

1.

Using Psychology Theories in Archival Financial Accounting Research

McCombs Research Paper Series No. ACC-01-05
Number of pages: 58 Posted: 27 May 2002 Last Revised: 05 Jul 2008
Lisa Koonce and Molly Mercer
University of Texas and DePaul University
Downloads 2,655 (2,429)
Citation 26

Abstract:

voluntary disclosure, earnings management, analyst forecasts, attribution theory, prospect theory, motivated reasoning, expertise

2.

How do Investors Judge the Risk of Financial Items?

Number of pages: 41 Posted: 20 Oct 2003
Lisa Koonce, Mary Lea McAnally and Molly Mercer
University of Texas, Texas A&M University - Department of Accounting and DePaul University
Downloads 666 (27,783)
Citation 14

Abstract:

risk perception, risk disclosure, decision theory, psychology

3.

The Credibility Consequences of Managers' Decisions to Provide Warnings about Unexpected Earnings

Number of pages: 34 Posted: 27 May 2002
Molly Mercer
DePaul University
Downloads 421 (51,522)
Citation 1

Abstract:

voluntary disclosure, management credibility, judgment and decision-making

Worthless Warnings? Testing the Effectiveness of Disclaimers in Mutual Fund Advertisements

Journal of Empirical Legal Studies, September 2010
Number of pages: 36 Posted: 08 Apr 2010 Last Revised: 08 Jul 2010
Molly Mercer, Alan R. Palmiter and Ahmed E. Taha
DePaul University, Wake Forest University - School of Law and Pepperdine University - School of Law
Downloads 310 (75,378)

Abstract:

mutual funds, disclosure, warnings, disclaimers, regulation, advertising

Worthless Warnings? Testing the Effectiveness of Disclaimers in Mutual Fund Advertisements

Journal of Empirical Legal Studies, Vol. 7, No. 3, pp. 429-459, September 2010
Number of pages: 31 Posted: 26 Jul 2010
Molly Mercer, Alan R. Palmiter and Ahmed E. Taha
DePaul University, Wake Forest University - School of Law and Pepperdine University - School of Law
Downloads 3 (533,667)

Abstract:

5.

To Blame or not to Blame: Analysts' Reactions to External Explanations for Poor Financial Performance

Number of pages: 39 Posted: 20 Jun 2004
Jan Barton and Molly Mercer
Emory University and DePaul University
Downloads 283 (78,668)
Citation 21

Abstract:

Voluntary disclosure, management explanations, financial analysts' earnings forecasts, management reputation, financial reporting credibility

6.

Jury Verdicts Against Auditors Under Precise and Imprecise Accounting Standards

Emory Public Law Research Paper No. 10-132, Emory Law and Economics Research Paper No. 10-85
Number of pages: 42 Posted: 27 Sep 2010 Last Revised: 10 Jun 2012
Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University
Downloads 275 (79,596)
Citation 4

Abstract:

audit litigation, principles v. rules, jury decision making, IFRS

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Number of pages: 41 Posted: 17 Nov 2008
Kathryn Kadous, Molly Mercer and Jane M. Thayer
Emory University - Goizueta Business School, DePaul University and University of Virginia
Downloads 265 (89,868)
Citation 3

Abstract:

financial analysts, herding, forecast accuracy, attribution theory

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Contemporary Accounting Research, Vol. 26, No. 3, 2009
Posted: 24 Apr 2009
Kathryn Kadous, Molly Mercer and Jane M. Thayer
Emory University - Goizueta Business School, DePaul University and University of Virginia

Abstract:

Financial analysts, Herding, Credibility, Attribution

8.

Are Juries More Likely to Second-Guess Auditor Judgment under Imprecise Accounting Standards?

Number of pages: 36 Posted: 10 Sep 2012
Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University
Downloads 161 (120,727)

Abstract:

Audit Litigation, Standard Precision, Principles v. Rules, Second-Guessing, Jury Decision Making, IFRS

9.

Unintended Consequences: An Experimental Investigation of the (In)Effectiveness of Mandatory Disclosures

Santa Clara Law Review, Vol. 55, 2015, Forthcoming, Pepperdine University Legal Studies Research Paper No. 2015/9
Number of pages: 38 Posted: 23 May 2015 Last Revised: 26 Jun 2015
Molly Mercer and Ahmed E. Taha
DePaul University and Pepperdine University - School of Law
Downloads 40 (282,082)

Abstract:

rebate, consumer protection, regulation, disclosure, behavioral economics, empirical legal studies, experimental legal studies

10.

Understanding the Relation between Financial Reporting Quality and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Kelley School of Business Research Paper No. 16-26
Number of pages: 55 Posted: 16 Mar 2016 Last Revised: 21 Apr 2016
University of South Florida - School of Accountancy, Wake Forest University - Babcock Graduate School of Management and Wayne Calloway School of Business and Accountancy, DePaul University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (44,231)

Abstract:

Financial reporting quality, audit quality, quality proxies, quality determinants

11.

Can Reporting Norms Create a Safe Harbor? Jury Verdicts Against Auditors Under Precise and Imprecise Accounting Standards

Kadous, K., & Mercer, M. (2011). Can reporting norms create a safe harbor? Jury verdicts against auditors under precise and imprecise accounting standards. The Accounting Review, 87(2), 565-587.
Posted: 26 Aug 2011 Last Revised: 25 Feb 2014
Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University

Abstract:

audit litigation, principles vs. rules, jury decision making, IFRS

12.

The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility

Accounting Review, April 2005
Posted: 25 Aug 2004
Molly Mercer
DePaul University

Abstract:

Management credibility, reporting credibility, management disclosure

13.

How Do Investors Judge the Risk of Derivative and Non-Derivative Financial Items?

Posted: 09 Jun 2001
Lisa Koonce, Mary Lea McAnally and Molly Mercer
University of Texas, Texas A&M University - Department of Accounting and DePaul University

Abstract:

Derivatives, risk, financial instruments, judgment and decision making