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

13

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31,860

SSRN CITATIONS
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Top 6,031

in Total Papers Citations

62

CROSSREF CITATIONS

132

Scholarly Papers (13)

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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 16,647 (190)
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

Accounting Review, Forthcoming
Number of pages: 67 Posted: 16 Feb 2017
Jonathan M. Karpoff, Allison Koester, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 3,825 (2,687)
Citation 9

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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 3,601 (2,988)
Citation 36

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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 2,052 (7,731)
Citation 5

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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 1,791 (9,692)
Citation 21

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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 1,540 (12,313)
Citation 18

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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 1,321 ( 15,696)

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Mays Business School Research Paper No. 2506418
Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 23 May 2019
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 1,321 (15,376)
Citation 6

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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
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.

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 312 (105,325)
Citation 2

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

9.

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

Number of pages: 55 Posted: 22 Mar 2012 Last Revised: 20 Jul 2018
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 281 (117,951)
Citation 2

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

10.

The Prevalence and Costs of Financial Misrepresentation

Number of pages: 60 Posted: 25 Feb 2020
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 160 (200,824)

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Fraud, prediction, enforcement, social cost

11.

How Do Auditors Respond to FCPA Risk?

Forthcoming -- Auditing: A Journal of Practice & Theory
Number of pages: 53 Posted: 04 Mar 2018 Last Revised: 07 Feb 2019
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 157 (204,041)
Citation 1

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

12.

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 127 (241,853)

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

13.

Enforcement Waves and Spillovers

Number of pages: 43 Posted: 24 Feb 2020
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 46 (433,964)
Citation 1

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SEC, misrepresentation, fraud, enforcement, market efficiency

Other Papers (1)

Total Downloads: 49
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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 49

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