David P. Weber

University of Connecticut - Department of Accounting

School of Business

Storrs, CT 06269-2041

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 8,008

SSRN RANKINGS

Top 8,008

in Total Papers Downloads

5,603

CITATIONS
Rank 7,224

SSRN RANKINGS

Top 7,224

in Total Papers Citations

111

Scholarly Papers (15)

1.

How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses

Journal of Accounting Research, Vol. 50 No. 3, June 2012
Number of pages: 45 Posted: 03 Nov 2011 Last Revised: 07 Jan 2013
Sarah C. Rice and David P. Weber
Texas A&M University - Mays Business School and University of Connecticut - Department of Accounting
Downloads 1,193 (16,501)
Citation 3

Abstract:

Loading...

Internal control reporting, SOX 404, restatements

2.

Do Analysts at Independent Research Firms Make Better Earnings Forecasts?

Number of pages: 46 Posted: 10 Sep 2003
John Jacob, Steve Rock and David P. Weber
University of Colorado at Boulder - Department of Accounting, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 832 (28,021)
Citation 12

Abstract:

Loading...

financial analysts, forecast accuracy, earnings forecasts, forecast optimism, investment banks, independent research firms

3.

What Influences Accounting Research? A Citations Based Analysis

Issues in Accounting Education, Forthcoming
Number of pages: 46 Posted: 15 Aug 2012 Last Revised: 07 Jun 2013
Amy E. Dunbar and David P. Weber
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 760 (31,749)

Abstract:

Loading...

citation analysis, references, reference ranking

4.

Financial Reporting Quality and Labor Investment Efficiency

Contemporary Accounting Research 31(4), pp. 1047-1076.
Number of pages: 50 Posted: 10 Jun 2013 Last Revised: 05 Dec 2014
Boochun Jung, Woo-Jong Lee and David P. Weber
University of Hawaii - School of Accountancy, Seoul National University and University of Connecticut - Department of Accounting
Downloads 624 (41,391)
Citation 1

Abstract:

Loading...

Accounting quality, Investment efficiency, Labor investment, Hiring

5.

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 405 (71,338)

Abstract:

Loading...

Internal Controls, Sarbanes-Oxley, Mergers and Acquisitions

6.

Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2506896
Number of pages: 47 Posted: 08 Oct 2014
Sarah C. Rice, David P. Weber and Biyu Wu
Texas A&M University - Mays Business School, University of Connecticut - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 396 (73,206)
Citation 1

Abstract:

Loading...

Sarbanes-Oxley Act, internal controls, enforcement, restatements

7.

Recent Tax Legislation: A Review of Changes Relevant to Finance Research

Number of pages: 18 Posted: 29 Mar 2003
David A. Guenther, David P. Weber and Sung Wook Yoon
University of Oregon - Department of Accounting, University of Connecticut - Department of Accounting and California State University, Northridge
Downloads 332 (89,694)

Abstract:

Loading...

Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

Journal of Accounting and Public Policy, Vol. 32 No. 6, November - December 2013, Fordham University Schools of Business Research Paper
Number of pages: 43 Posted: 08 Jan 2013 Last Revised: 28 Dec 2013
Lisa Kutcher, Emma Y. Peng and David P. Weber
Colorado State University, Fort Collins - Department of Accounting, Fordham University - Accounting Area and University of Connecticut - Department of Accounting
Downloads 168 (176,801)

Abstract:

Loading...

disclosure regulation, SEC filings, financial reporting quality, misstatements

Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

Number of pages: 41 Posted: 05 Jun 2011 Last Revised: 26 Jul 2012
Lisa Kutcher, Emma Y. Peng and David P. Weber
Colorado State University, Fort Collins - Department of Accounting, Fordham University - Accounting Area and University of Connecticut - Department of Accounting
Downloads 153 (191,607)
Citation 1

Abstract:

Loading...

disclosure regulation; SEC filings; financial reporting quality; misstatements

9.

The Ex-Day Pricing of Dividends for REITs

Number of pages: 39 Posted: 25 Jul 2007
Oliver Zhen Li and David P. Weber
National University of Singapore (NUS) and University of Connecticut - Department of Accounting
Downloads 262 (115,762)
Citation 3

Abstract:

Loading...

dividend taxes, ex-dividend day returns, tax-based trading, real estate investment trusts

10.

Internal Information Quality and Capital Allocation within Conglomerates

University of Connecticut School of Business Research Paper No. 17-11
Number of pages: 48 Posted: 22 Nov 2017 Last Revised: 07 Dec 2017
David P. Weber and Kexin Zheng
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 182 (164,606)
Citation 2

Abstract:

Loading...

internal information quality, internal capital markets, conglomerates

11.

Inferring Analysts' Information About Changes in Earnings Components*

Number of pages: 31 Posted: 17 Sep 2004
David A. Guenther, Philip B. Shane and David P. Weber
University of Oregon - Department of Accounting, College of William & Mary and University of Connecticut - Department of Accounting
Downloads 149 (195,488)

Abstract:

Loading...

analysts, earnings, forecasts, components, accuracy

The Debt-Equity Choice When Regulatory Thresholds are Based on Equity Values: Evidence from SOX 404

Number of pages: 61 Posted: 18 Oct 2015 Last Revised: 21 Jun 2019
David P. Weber and Yanhua Sunny Sunny Yang
University of Connecticut - Department of Accounting and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 147 (198,052)
Citation 1

Abstract:

Loading...

regulatory thresholds, debt-equity choice, financing, SOX 404, internal controls

The Debt-Equity Choice When Regulatory Thresholds are Based on Equity Values: Evidence from SOX 404

The Accounting Review, Forthcoming
Posted: 27 Jun 2019
David P. Weber and Yanhua Sunny Sunny Yang
University of Connecticut - Department of Accounting and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business

Abstract:

Loading...

regulatory thresholds, debt-equity choice, financing, SOX 404, internal controls

13.

Taxes and Ex-Dividend Day Returns: Evidence from REITs

National Tax Journal, Vol. 62, No. 4, December 2009
Posted: 01 Sep 2009 Last Revised: 16 Dec 2009
Oliver Zhen Li and David P. Weber
National University of Singapore (NUS) and University of Connecticut - Department of Accounting

Abstract:

Loading...

investor-level taxes, ex-dividend day returns, tax-based trading, real estate investment trusts

14.

Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings?

Contemporary Accounting Research, Vol. 26 No. 4, Winter 2009
Posted: 12 Mar 2009 Last Revised: 16 Dec 2009
David P. Weber
University of Connecticut - Department of Accounting

Abstract:

Loading...

Book-tax differences, earnings forecasts, security analysts, market efficiency

15.

Do Non-Investment Bank Analysts Make Better Earnings Forecasts?

Journal of Accounting, Auditing and Finance, Vol. 23 No. 1, Winter 2008
Posted: 04 Dec 2007 Last Revised: 17 Jul 2008
John Jacob, Steve Rock and David P. Weber
University of Colorado at Boulder - Department of Accounting, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting

Abstract:

Loading...

Financial analysts, conflicts of interest, earnings forecasts, forecast accuracy