David P. Weber

University of Connecticut - Department of Accounting

School of Business

Storrs, CT 06269-2041

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 9,790

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Top 9,790

in Total Papers Downloads

6,952

SSRN CITATIONS
Rank 8,555

SSRN RANKINGS

Top 8,555

in Total Papers Citations

51

CROSSREF CITATIONS

99

Scholarly Papers (17)

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 1,281 (22,438)
Citation 23

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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 869 (39,176)
Citation 15

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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 849 (40,406)
Citation 1

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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 792 (44,381)
Citation 9

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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 537 (73,383)
Citation 5

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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-Lincoln
Downloads 468 (86,720)
Citation 11

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Sarbanes-Oxley Act, internal controls, enforcement, restatements

7.

Financial Reporting Quality and Employment: The Case of Refinancing Risk

Number of pages: 53 Posted: 04 Nov 2019 Last Revised: 14 Jun 2021
Boochun Jung, Woo-Jong Lee, David P. Weber and Daniel Yang
University of Hawaii at Manoa - School of Accountancy, Seoul National University, University of Connecticut - Department of Accounting and Hong Kong University of Science & Technology (HKUST)
Downloads 413 (100,574)

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

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 183 (228,562)

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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 164 (251,146)
Citation 1

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disclosure regulation; SEC filings; financial reporting quality; misstatements

9.

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 341 (124,513)

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10.

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 276 (155,111)
Citation 3

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

11.

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 255 (168,002)
Citation 3

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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, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Connecticut - Department of Accounting and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 248 (171,971)
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, Yanhua Sunny Yang and Yanhua 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

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 - Raymond A. Mason School of Business and University of Connecticut - Department of Accounting
Downloads 158 (258,800)

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analysts, earnings, forecasts, components, accuracy

14.

Selection Bias in Audit Firm Tenure Research

Number of pages: 54 Posted: 03 Dec 2018 Last Revised: 13 Jun 2022
David P. Weber, Ce Wen and Ying Zhou
University of Connecticut - Department of Accounting, University of Connecticut - Department of Accounting and University of Connecticut - School of Business
Downloads 118 (323,617)

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Auditor Tenure, Audit Quality, Selection Bias, Fixed Effects

15.

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

16.

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

17.

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