David P. Weber

University of Connecticut - Department of Accounting

School of Business

Storrs, CT 06269-2041

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 8,172

SSRN RANKINGS

Top 8,172

in Total Papers Downloads

6,002

SSRN CITATIONS
Rank 9,033

SSRN RANKINGS

Top 9,033

in Total Papers Citations

26

CROSSREF CITATIONS

99

Scholarly Papers (16)

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 1,218 (17,716)
Citation 15

Abstract:

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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 839 (30,576)
Citation 14

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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 784 (33,564)

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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 at Manoa - School of Accountancy, Seoul National University and University of Connecticut - Department of Accounting
Downloads 673 (41,283)
Citation 4

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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 449 (69,162)
Citation 2

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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 414 (76,291)
Citation 5

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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 333 (97,876)

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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 173 (187,614)

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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 155 (206,282)
Citation 1

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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 (126,702)
Citation 3

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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 208 (158,779)
Citation 2

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internal information quality, internal capital markets, conglomerates

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: 01 Apr 2020
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 180 (181,164)
Citation 1

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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, University of Connecticut School of Business Research Paper No. 19-16
Posted: 27 Jun 2019 Last Revised: 04 Nov 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

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

12.

Financial Reporting Quality and Employment: The Case of Refinancing Risk

Number of pages: 50 Posted: 04 Nov 2019 Last Revised: 02 Apr 2020
University of Hawaii at Manoa - School of Accountancy, Seoul National University, University of Connecticut - Department of Accounting and Ohio State University (OSU) - Fisher College of Business
Downloads 163 (197,436)

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financial reporting quality; labor; employment; hiring; refinancing; debt maturity

13.

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 151 (210,506)

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analysts, earnings, forecasts, components, accuracy

14.

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

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

15.

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

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

16.

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

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