Sarah E. McVay

University of Washington

Professor

Box 353200

Seattle, WA 98195-3200

United States

  • University of Washington

SCHOLARLY PAPERS

25

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29,212

CITATIONS
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Top 1,338

in Total Papers Citations

417

Scholarly Papers (25)

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1.

Accruals Quality and Internal Control Over Financial Reporting

Downloads 5,770 ( 1,124)
Citation 108

Accruals Quality and Internal Control Over Financial Reporting

The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
Number of pages: 49 Posted: 30 Aug 2005 Last Revised: 28 Jul 2010
Jeffrey T. Doyle, Weili Ge and Sarah E. McVay
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington
Downloads 5,770 (1,107)
Citation 108

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Accruals quality, earnings quality, internal control

Accruals Quality and Internal Control Over Financial Reporting

Accounting Review, October 2007
Posted: 26 Jan 2007
Jeffrey T. Doyle, Weili Ge and Sarah E. McVay
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

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earnings quality, accruals quality, internal control, material weaknesses

2.

Determinants of Weaknesses in Internal Control over Financial Reporting

Downloads 3,767 ( 2,373)
Citation 123

Determinants of Weaknesses in Internal Control over Financial Reporting

Journal of Accounting and Economics, Vol. 44, pp.193-223, 2007
Number of pages: 49 Posted: 08 Aug 2005 Last Revised: 10 Mar 2010
Jeffrey T. Doyle, Weili Ge and Sarah E. McVay
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington
Downloads 3,767 (2,329)
Citation 123

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Internal Control; Material Weakness; Sarbanes-Oxley

Determinants of Weaknesses in Internal Control Over Financial Reporting

Journal of Accounting & Economics (JAE), September 2007
Posted: 01 Nov 2006
Jeffrey T. Doyle, Weili Ge and Sarah E. McVay
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

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Internal Control, Material Weakness, Sarbanes-Oxley

3.

Forecasting Sales: A Model and Some Evidence from the Retail Industry

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 15 Jan 2004 Last Revised: 31 May 2013
Asher Curtis, Russell J. Lundholm and Sarah E. McVay
University of Washington, University of British Columbia - Sauder School of Business and University of Washington
Downloads 3,246 (3,073)
Citation 8

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Revenue, forecasting, retail, financial statement analysis

4.

Internal Control and Management Guidance

Downloads 2,277 ( 5,606)
Citation 31

Internal Control and Management Guidance

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 23 Sep 2008 Last Revised: 16 Sep 2009
Mei Feng, Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and University of Washington
Downloads 2,277 (5,490)
Citation 31

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Management Guidance, Management Forecast Accuracy, Internal Control over Financial Reporting

Internal Control and Management Guidance

Journal of Accounting and Economics, Forthcoming
Posted: 11 Sep 2009
Mei Feng, Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business and University of Washington

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Management Guidance, Management Forecast Accuracy, Internal Control over Financial Reporting

5.

Managerial Ability and Earnings Quality

Accounting Review, Forthcoming
Number of pages: 51 Posted: 28 Jul 2010 Last Revised: 12 Dec 2012
Peter R. Demerjian, Melissa F. Lewis-Western, Baruch Lev and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,875 (7,824)
Citation 8

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Managerial ability, managerial efficiency, earnings quality, accruals quality

6.

Quantifying Managerial Ability: A New Measure and Validity Tests

Downloads 1,776 ( 8,566)
Citation 12

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 11 Sep 2008 Last Revised: 13 Nov 2011
Peter R. Demerjian, Baruch Lev and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,776 (8,399)
Citation 12

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Managerial ability, data envelopment analysis

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming
Posted: 01 Nov 2011
Peter R. Demerjian, Baruch Lev and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, New York University - Stern School of Business and University of Washington

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Managerial Ability, Managerial Talent, Managerial Efficiency

7.

Does Ineffective Internal Control over Financial Reporting Affect a Firm’s Operations? Evidence from Firms’ Inventory Management

Accounting Review, Forthcoming
Number of pages: 49 Posted: 10 Dec 2012 Last Revised: 02 Aug 2014
Mei Feng, Chan Li, Sarah E. McVay and Hollis Ashbaugh Skaife
University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Katz Graduate School of Business, University of Washington and Graduate School of Management, UC-Davis
Downloads 1,219 (15,595)

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Internal Control, Inventory Management, Firm Operations

8.

How Does Intentional Earnings Smoothing Vary with Managerial Ability?

Forthcoming in the Journal of Accounting, Auditing & Finance
Number of pages: 41 Posted: 19 Apr 2014 Last Revised: 20 Dec 2017
Peter R. Demerjian, Melissa F. Lewis-Western and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Brigham Young University - Marriott School of Business and University of Washington
Downloads 1,135 (17,427)

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Managerial ability, earnings smoothing, discretionary reporting, beneficial earnings management, real earnings management

9.

Earnings Management Using Classification Shifting: an Examination of Core Earnings and Special Items

Downloads 925 ( 23,566)

Earnings Management Using Classification Shifting: an Examination of Core Earnings and Special Items

The Accounting Review, Vol. 81, pp. 501-531, 2006
Number of pages: 55 Posted: 28 Jul 2005 Last Revised: 08 Mar 2010
Sarah E. McVay
University of Washington
Downloads 925 (23,161)
Citation 66

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Earnings Management, Earnings Components, Special Items, Analyst Forecasts

Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items

Accounting Review, May 2006
Posted: 04 Nov 2005
Sarah E. McVay
University of Washington

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Earnings Management, Earnings Components, Special Items, Analyst Forecasts

10.

Detecting Opportunistic Special Items

Downloads 878 ( 25,474)
Citation 2

Detecting Opportunistic Special Items

Baruch College Zicklin School of Business Research Paper No. 2019-01-01
Number of pages: 63 Posted: 20 Sep 2008 Last Revised: 17 Jan 2019
Carol Anilowski Cain, Kalin S. Kolev and Sarah E. McVay
Winston-Salem State University, City University of New York - Stan Ross Department of Accountancy and University of Washington
Downloads 878 (25,062)
Citation 2

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Special items, transitory items, earnings quality, earnings management, future operating cash flows, restatements

Detecting Opportunistic Special Items

Management Science, Forthcoming
Posted: 31 Jan 2019
Carol Anilowski Cain, Kalin S. Kolev and Sarah E. McVay
Winston-Salem State University, City University of New York - Stan Ross Department of Accountancy and University of Washington

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special items, transitory items, non-GAAP earnings, earnings quality, earnings management

11.

Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers

Journal of Accounting Research, Vol. 49, No. 5, December 2011
Number of pages: 51 Posted: 12 Sep 2007 Last Revised: 07 May 2013
Francois Brochet, Lucile Faurel and Sarah E. McVay
Boston University - Department of Accounting, Arizona State University and University of Washington
Downloads 692 (35,346)
Citation 10

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Earnings guidance, Management guidance, Managerial expertise, Managerial knowledge, Executive turnover, CEO turnover, CFO turnover

12.

When Does Internal Control Over Financial Reporting Curb Resource Extraction? Evidence from China

Number of pages: 56 Posted: 18 Dec 2015 Last Revised: 29 Mar 2019
Weili Ge, ZINING LI, Qiliang Liu and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Loyola Marymount University - College of Business Administration, Wuhan University - School of Economics and Management and University of Washington
Downloads 678 (36,349)

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Internal control over financial reporting; regulation; resource extraction; window dressing; agency costs.

13.

Overconfident Managers and Internal Controls

Number of pages: 55 Posted: 16 Oct 2014
Sheng‐Syan Chen, Shu-Miao Lai, Chih-Liang Liu and Sarah E. McVay
National Taiwan University - Department of Finance, Kainan University - Department of Accounting, Xiamen University and University of Washington
Downloads 676 (36,483)

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Overconfidence, internal control, investment efficiency, operational efficiency, financial reporting quality, corporate governance, managerial ability

14.

Benefits and Costs of Sarbanes-Oxley Section 404(B) Exemption: Evidence from Small Firms’ Internal Control Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 71 Posted: 07 Mar 2014 Last Revised: 09 Feb 2017
Weili Ge, Allison Koester and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Georgetown University and University of Washington
Downloads 657 (37,915)

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internal controls over financial reporting; disclosure accuracy; non-accelerated filers; Section 404

15.

The Changing Implications of Research and Development Expenditures for Future Profitability

Number of pages: 42 Posted: 01 Mar 2014 Last Revised: 16 Apr 2018
Asher Curtis, Sarah E. McVay and Sara Toynbee
University of Washington, University of Washington and University of Texas at Austin
Downloads 579 (44,821)

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R&D; Earnings Implications; Capital Markets; Analysts; Investors

16.

The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains

Accounting Review, Forthcoming
Number of pages: 45 Posted: 27 Nov 2011 Last Revised: 14 Nov 2013
Asher Curtis, Sarah E. McVay and Benjamin C. Whipple
University of Washington, University of Washington and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 554 (47,418)
Citation 4

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Non-GAAP earnings, transitory items, transitory gains, disclosure incentives, voluntary disclosure.

17.

Non-GAAP Earnings and Board Independence

Downloads 545 ( 48,603)
Citation 12

Non-GAAP Earnings and Board Independence

Review of Accounting Studies, Forthcoming
Number of pages: 38 Posted: 25 Jun 2007 Last Revised: 26 Oct 2010
Richard M. Frankel, Sarah E. McVay and Mark T. Soliman
Washington University in Saint Louis - Olin Business School, University of Washington and University of Southern California - Marshall School of Business
Downloads 545 (48,010)
Citation 12

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Non-GAAP Earnings, Board Independence, Voluntary Disclosure, Earnings Quality

Non-GAAP Earnings and Board Independence

Review of Accounting Studies, Forthcoming
Posted: 07 Nov 2010
Richard M. Frankel, Sarah E. McVay and Mark T. Soliman
Washington University in Saint Louis - Olin Business School, University of Washington and University of Southern California - Marshall School of Business

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Non-GAAP Earnings, Board Independence, Voluntary Disclosure, Earnings Quality

18.

Sec Scrutiny and the Evolution of Non-Gaap Reporting

Downloads 542 ( 48,709)

Sec Scrutiny and the Evolution of Non-Gaap Reporting

The Accounting Review, Vol. 83, No. 1, pp. 157-184, 2008
Number of pages: 45 Posted: 03 Jan 2007 Last Revised: 10 Mar 2010
Kalin S. Kolev, Carol A. Marquardt and Sarah E. McVay
City University of New York - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washington
Downloads 542 (48,114)
Citation 23

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Non-GAAP Earnings, Street Earnings, Pro Forma Earnings, Regulation G, Sarbanes-Oxley

SEC Scrutiny and the Evolution of Non-GAAP Reporting

Accounting Review, January 2008
Posted: 06 Jun 2007 Last Revised: 14 Nov 2007
Kalin S. Kolev, Carol A. Marquardt and Sarah E. McVay
City University of New York - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washington

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Non-GAAP Earnings, Street Earnings, Pro Forma Earnings, Regulation G, Sarbanes-Oxley

19.

An Analysis of the Implications of Discontinued Operations for Continuing Income

Journal of Accounting and Public Policy, Vol. 33, 2014
Number of pages: 25 Posted: 20 Sep 2008 Last Revised: 18 Apr 2014
Asher Curtis, Sarah E. McVay and Mindy Wolfe
University of Washington, University of Washington and University of Waterloo
Downloads 478 (57,177)

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Discontinued operations, financial reporting, convergence, IASB, FASB

20.

Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions

Review of Accounting Studies, Forthcoming
Number of pages: 48 Posted: 26 Apr 2017 Last Revised: 26 Jul 2018
Todd D. Kravet, Sarah E. McVay and David P. Weber
University of Connecticut - Department of Accounting, University of Washington and University of Connecticut - Department of Accounting
Downloads 388 (73,565)

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Internal Controls, Sarbanes-Oxley, Mergers and Acquisitions

21.

Analysts’ Incentives to Overweight Management Guidance when Revising Their Short-Term Earnings Forecasts

Downloads 264 (112,823)
Citation 4

Analysts’ Incentives to Overweight Management Guidance when Revising Their Short-Term Earnings Forecasts

The Accounting Review, forthcoming
Number of pages: 50 Posted: 13 Sep 2007 Last Revised: 22 Mar 2010
Mei Feng and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business and University of Washington
Downloads 264 (112,287)
Citation 4

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Analyst Incentives; Management Guidance; Management Forecasts; Analyst Forecasts; Analyst Revisions.

Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts

Accounting Review, Forthcoming
Posted: 22 Mar 2010
Mei Feng and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business and University of Washington

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Analyst Incentives, Management Guidance, Management Forecasts, Analyst Forecasts, Analyst Revisions

22.

Free Cash Flow Disclosure in Earnings Announcements

Number of pages: 61 Posted: 09 Mar 2018 Last Revised: 23 Jul 2018
Katharine Adame, Jennifer L. Koski and Sarah E. McVay
University of Washington, University of Washington - Michael G. Foster School of Business and University of Washington
Downloads 198 (149,683)

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Free Cash Flow, Valuation, Disclosure, Earnings Announcements

23.

Understanding the Relations Between Internal Controls, Trust, and Cooperation Within an Organization

Contemporary Accounting Research, Forthcoming
Number of pages: 12 Posted: 12 Feb 2019
Nicole L. Cade and Sarah E. McVay
University of Pittsburgh - Accounting Group and University of Washington
Downloads 93 (271,833)

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Internal Controls, Trust, Reciprocity

24.

Trading Incentives to Meet the Analyst Forecast

Review of Accounting Studies, December 2006
Posted: 02 Jul 2006
Sarah E. McVay, Venky Nagar and Vicki Wei Tang
University of Washington, University of Michigan, Stephen M. Ross School of Business and Georgetown University - Robert Emmett McDonough School of Business

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analyst forecasts, earnings, managerial compensation, insider trading, corporate governance

25.

The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

Accounting Horizons, September 2005
Posted: 20 May 2005
Weili Ge and Sarah E. McVay
University of Washington - Michael G. Foster School of Business and University of Washington

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internal control, material weakness, Sarbanes-Oxley