Sarah E. McVay

University of Washington

William A. Fowler Endowed Professor of Accounting

224 Mackenzie Hall, Box 353200

Seattle, WA 98195-3200

United States

http://https://foster.uw.edu/faculty-research/directory/sarah-mcvay/

  • University of Washington

SCHOLARLY PAPERS

28

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449

CROSSREF CITATIONS

487

Scholarly Papers (28)

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1.

Accruals Quality and Internal Control Over Financial Reporting

Downloads 6,055 ( 1,783)
Citation 93

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 6,055 (1,762)
Citation 93

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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 4,122 ( 3,441)
Citation 51

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 4,122 (3,385)
Citation 51

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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 3,564 (4,390)
Citation 18

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Revenue, forecasting, retail, financial statement analysis

4.

Internal Control and Management Guidance

Downloads 2,475 ( 7,998)
Citation 101

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 Kansas and University of Washington
Downloads 2,475 (7,869)
Citation 33

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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 Kansas and University of Washington

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

5.

Quantifying Managerial Ability: A New Measure and Validity Tests

Downloads 2,220 ( 9,492)
Citation 76

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
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, New York University - Stern School of Business and University of Washington
Downloads 2,220 (9,326)
Citation 80

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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
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, New York University - Stern School of Business and University of Washington

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Managerial Ability, Managerial Talent, Managerial Efficiency

6.

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
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 2,043 (10,933)
Citation 53

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Managerial ability, managerial efficiency, earnings quality, accruals quality

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 Kansas, University of Washington and Graduate School of Management, UC-Davis
Downloads 1,380 (20,074)
Citation 25

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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
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, Brigham Young University - Marriott School of Business and University of Washington
Downloads 1,257 (23,104)
Citation 15

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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 990 ( 32,608)
Citation 23

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 990 (32,143)
Citation 23

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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 967 ( 33,713)

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 (CUNY) - Stan Ross Department of Accountancy and University of Washington
Downloads 967 (33,236)
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 (CUNY) - 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.

The Changing Implications of Research and Development Expenditures for Future Profitability

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 01 Mar 2014 Last Revised: 14 Jan 2020
Asher Curtis, Sarah E. McVay and Sara Toynbee
University of Washington, University of Washington and University of Texas at Austin
Downloads 913 (36,610)
Citation 4

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

12.

Exploring Differential Net Benefits to Internal Control: An Examination of Firms with Overconfident Managers

Number of pages: 60 Posted: 16 Oct 2014 Last Revised: 14 Dec 2021
Sheng‐Syan Chen, Shu-Miao Lai, Chih-Liang Liu and Sarah E. McVay
National Taiwan University - Department of Finance, National Taiwan Ocean University, National Yang Ming Chiao Tung University and University of Washington
Downloads 904 (37,099)
Citation 5

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Management characteristics; overconfidence; internal control; investment efficiency; operational efficiency; firm-specific net benefits

13.

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 857 (39,980)
Citation 2

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

14.

Free Cash Flow Disclosure in Earnings Announcements

Number of pages: 44 Posted: 09 Mar 2018 Last Revised: 05 Jun 2020
Katharine Adame, Jennifer L. Koski, Katie Lem and Sarah E. McVay
University of Washington, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of Washington
Downloads 828 (41,874)
Citation 6

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Free Cash Flow, Valuation, Disclosure, Earnings Announcements

15.

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 - McDonough School of Business and University of Washington
Downloads 731 (49,453)
Citation 11

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

16.

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 716 (50,809)
Citation 7

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

17.

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 598 (64,123)
Citation 26

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

18.

Non-GAAP Earnings and Board Independence

Downloads 591 ( 65,074)
Citation 27

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 591 (64,320)
Citation 27

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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

19.

Sec Scrutiny and the Evolution of Non-Gaap Reporting

Downloads 577 ( 67,070)

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 (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washington
Downloads 577 (66,310)
Citation 13

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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 (CUNY) - 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

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 537 (73,452)
Citation 5

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Internal Controls, Sarbanes-Oxley, Mergers and Acquisitions

21.

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 512 (77,878)
Citation 1

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Discontinued operations, financial reporting, convergence, IASB, FASB

22.

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

Downloads 293 (146,091)
Citation 11

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 293 (145,363)
Citation 11

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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

23.

Taking the 'Non' Out of Non-GAAP: Routine Non-GAAP Usage and Investor Pricing

Number of pages: 51 Posted: 14 Apr 2021
Sarah E. McVay, Edgar Rodriguez-Vazquez and Sara Toynbee
University of Washington, University of Washington and University of Texas at Austin
Downloads 209 (203,138)
Citation 3

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Non-GAAP, valuation, disclosure, analysts, information processing costs

24.

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 175 (237,634)

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Internal Controls, Trust, Reciprocity

25.

Preparers and the Financial Reporting System

Accounting and Business Research, forthcoming
Number of pages: 43 Posted: 03 Jun 2021
Sarah E. McVay and Brandon Szerwo
University of Washington and State University of New York (SUNY) - UB Foundations Activities Inc. School of Management
Downloads 85 (400,929)

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Financial Reporting, Management, Board of Directors, Incentives, Regulation

26.

Internal Control over Financial Reporting and Resource Extraction: Evidence from China

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
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

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

27.

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 - Department of Accounting and Business Law

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

28.

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