Gerald S. Martin

American University - Kogod School of Business

Associate Professor

Kogod School of Business

4400 Massachusetts Ave., N.W.

Washington, DC 20016-8044

United States

  • American University - Kogod School of Business

    • Email
    • Tel: 202-885-3914
SCHOLARLY PAPERS

15

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Top 1,121

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37,814

SSRN CITATIONS
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SSRN RANKINGS

Top 3,545

in Total Papers Citations

300

CROSSREF CITATIONS

135

Scholarly Papers (15)

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1.

Imitation is the Sincerest Form of Flattery: Warren Buffett and Berkshire Hathaway

Number of pages: 51 Posted: 26 Sep 2005 Last Revised: 05 May 2008
Gerald S. Martin and John Puthenpurackal
American University - Kogod School of Business and University of Nevada, Las Vegas - Department of Finance
Downloads 18,993 (262)
Citation 10

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Warren Buffett, Berkshire Hathaway, efficient markets, long-term performance, investment performance, abnormal returns

2.

Proxies and Databases in Financial Misconduct Research

The Accounting Review, 92 (6), November 2017, 129-163, Georgetown McDonough School of Business Research Paper No. 2811778
Number of pages: 67 Posted: 16 Feb 2017 Last Revised: 21 Feb 2023
Jonathan M. Karpoff, Allison Koester, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, Georgetown University - McDonough School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 4,571 (3,366)
Citation 51

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financial misconduct, restatements, securities class action lawsuits, AAERs

3.

The Cost to Firms of Cooking the Books

Journal of Financial and Quantitative Analysis, 43, September 2008, 581-612.
Number of pages: 31 Posted: 02 Feb 2005 Last Revised: 21 Jun 2017
Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 3,925 (4,331)
Citation 61

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Financial reporting violations, fraud, financial disclosure, penalties, reputation

4.

Foreign Bribery: Incentives and Enforcement

Number of pages: 71 Posted: 22 Mar 2010 Last Revised: 09 Apr 2017
Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 2,392 (9,725)
Citation 4

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Bribery, FCPA, penalties, financial misrepresentation, fraud

5.

The Legal Penalties for Financial Misrepresentation

Number of pages: 55 Posted: 29 Sep 2006
Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 2,055 (12,459)
Citation 24

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Fraud, penalties, Securities and Exchange Commission, financial misrepresentation

6.

The Consequences to Managers for Financial Misrepresentation

Journal of Financial Economics, 88, May 2008, 193-215.
Number of pages: 52 Posted: 11 Sep 2007 Last Revised: 18 Sep 2012
Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 1,680 (17,017)
Citation 74

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Management turnover, CEO turnover, financial misrepresentation, fraud, penalties, Securities and Exchange Commission

7.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Downloads 1,474 (20,833)
Citation 39

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, 56 (1), March 2018, 123-171., Mays Business School Research Paper No. 2506418
Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 21 Feb 2023
Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 1,474 (20,452)
Citation 39

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whistleblowers, enforcement actions, fraud, penalties, financial reporting, Securities and Exchange Commission

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, Vol. 56, No. 1, 2018, Mays Business School Research Paper No. 3165572
Posted: 06 May 2018
Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

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whistleblowers; enforcement actions; fraud; penalties; financial reporting; Securities and Exchange Commission

8.

The prevalence and price distorting effects of undetected financial misrepresentation: Empirical evidence

Number of pages: 62 Posted: 25 Feb 2020 Last Revised: 26 Apr 2023
Abdullah Alawadhi, Jonathan M. Karpoff, Jennifer L. Koski and Gerald S. Martin
University of Washington, University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and American University - Kogod School of Business
Downloads 599 (72,886)
Citation 4

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Misrepresentation, fraud, prediction, enforcement, social cost

9.

Delegated Monitoring, Institutional Ownership, and Corporate Misconduct Spillovers

Number of pages: 67 Posted: 11 Apr 2019 Last Revised: 01 Jul 2021
Ugur Lel, Gerald S. Martin and Zhongling Qin
University of Georgia - Department of Banking and Finance, American University - Kogod School of Business and Auburn University - Department of Finance
Downloads 514 (88,233)
Citation 1

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corporate misconduct, spillovers, institutional investors, monitoring failures

10.

Regulator-cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions

The Accounting Review, 94 (4), July 2019, 275-302
Number of pages: 55 Posted: 22 Mar 2012 Last Revised: 21 Feb 2023
Rebecca Files, Gerald S. Martin and Stephanie J. Rasmussen
University of Texas at Dallas, American University - Kogod School of Business and University of Texas at Arlington
Downloads 380 (125,936)
Citation 5

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Cooperation, Fraud, Penalties, Financial reporting, Litigation, Securities and Exchange Commission

11.

Stock Options and Total Payout

Journal of Financial and Quantitative Analysis, 44, April 2009, 391-410
Number of pages: 35 Posted: 14 Nov 2005 Last Revised: 15 Mar 2018
Charles J. Cuny, Gerald S. Martin and John Puthenpurackal
Washington University in St. Louis - John M. Olin Business School, American University - Kogod School of Business and University of Nevada, Las Vegas - Department of Finance
Downloads 360 (133,770)
Citation 2

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Dividends, payout, executive compensation, incentives, stock options, share repurchases, issuances, earnings dilution

12.

Enforcement Waves and Spillovers

Management Science - Forthcoming, European Corporate Governance Institute – Finance Working Paper No. 835/2022
Number of pages: 59 Posted: 24 Feb 2020 Last Revised: 17 Mar 2023
Hae Mi Choi, Jonathan M. Karpoff, Xiaoxia Lou and Gerald S. Martin
Loyola University Chicago, University of Washington - Michael G. Foster School of Business, University of Delaware - Alfred Lerner College of Business and Economics and American University - Kogod School of Business
Downloads 295 (165,395)
Citation 2

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SEC, misrepresentation, fraud, enforcement, market efficiency

13.

How Do Auditors Respond to FCPA Risk?

Auditing: A Journal of Practice & Theory, 38 (4), November 2019, 177-200
Number of pages: 53 Posted: 04 Mar 2018 Last Revised: 21 Feb 2023
Bradley Lawson, Gerald S. Martin, Leah Muriel and Michael S. Wilkins
Oklahoma State University - Stillwater - School of Accounting, American University - Kogod School of Business, Oklahoma State University - Stillwater - Spears School of Business and University of Kansas
Downloads 266 (183,982)
Citation 4

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Foreign Corrupt Practices Act, audit fees, business risk, bribery, contagion, peer firms, illegal acts, FCPA

14.

Damage Control: Changes in Disclosure Tone after Financial Misconduct

Number of pages: 58 Posted: 27 Jul 2018
Rebecca Files, Alex Holcomb, Gerald S. Martin and Paul Mason
University of Texas at Dallas, Appalachian State University, American University - Kogod School of Business and Baylor University
Downloads 212 (229,219)

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Disclosure, Tone, Securities and Exchange Commission, Fraud, Reputation

15.

Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct

Number of pages: 55 Posted: 27 Apr 2022 Last Revised: 02 May 2022
Rebecca Files, Gerald S. Martin and Yan (Tricia) Sun
University of Texas at Dallas, American University - Kogod School of Business and Central Michigan University - School of Accounting
Downloads 98 (424,610)

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Regulatory enforcement, corporate monitors, internal investigation, cooperation

Other Papers (1)

Total Downloads: 157
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1.

The Stock Price Response to 13F Disclosures of Positions in IPOs

Number of pages: 21 Posted: 17 Aug 2009
Roberto C. Gutierrez, Eric K. Kelley and Gerald S. Martin
University of Oregon, University of Tennessee, Knoxville and American University - Kogod School of Business
Downloads 157

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