John M. McInnis

University of Texas at Austin - Department of Accounting

Assistant Professor

Austin, TX 78712

United States

  • University of Texas at Austin - Department of Accounting

    • Email
    • Tel: 512-232-6791
SCHOLARLY PAPERS

23

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Top 4,715

in Total Papers Citations

217

Scholarly Papers (23)

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1.

Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital

Accounting Review, Vol. 85, No. 1, 2010
Number of pages: 46 Posted: 06 Jun 2007 Last Revised: 01 Jun 2010
John M. McInnis
University of Texas at Austin - Department of Accounting
Downloads 2,217 (14,556)
Citation 16

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earnings smoothness, cost of capital, implied cost of capital, analyst target prices, asset pricing

2.

The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating

Journal of Accounting & Economics, Vol. 51, pp. 219-239, April 2011
Number of pages: 52 Posted: 08 Aug 2006 Last Revised: 12 Apr 2011
John M. McInnis and Daniel W. Collins
University of Texas at Austin - Department of Accounting and University of Iowa - Department of Accounting
Downloads 2,031 (16,784)
Citation 20

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Earnings Management, Cash Flow Forecast, Analyst Forecast, Benchmarks

3.

Investor Sentiment and Analysts' Earnings Forecast Errors

Management Science (Special Issue on Behaviorial Economics and Finance), Vol. 58 (2) pp. 293-307, February 2012
Number of pages: 32 Posted: 15 Aug 2009 Last Revised: 01 Jun 2012
Paul Hribar and John M. McInnis
University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 1,296 (33,260)
Citation 49

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Analyst Forecasts, Sentiment, Stock Returns, Optimism, Expectational Errors

4.

Rules-Based Accounting Standards and Litigation

Accounting Review, Forthcoming, McCombs Research Paper Series No. ACC-06-10
Number of pages: 61 Posted: 05 Jan 2010 Last Revised: 11 Feb 2012
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 1,203 (37,038)
Citation 14

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Securities litigation, safe harbor, rules-based standards, principles-based standards

5.

The Effect of Governance Reforms on Financial Reporting Fraud

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 66 Posted: 29 Aug 2012 Last Revised: 15 Feb 2016
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 1,048 (45,237)
Citation 3

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Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence

6.

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

The Accounting Review, Vol. 96 (6), pp. 183-213, November 2021.
Number of pages: 51 Posted: 08 Mar 2021 Last Revised: 12 Aug 2022
Dain C. Donelson, Antonis Kartapanis, John M. McInnis and Christopher G. Yust
University of Wisconsin-Madison - Department of Accounting and Information Systems, Texas A&M University - Mays Business School, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 1,046 (45,368)
Citation 13

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Financial Reporting Fraud, Securities Litigation, AAER, SEC Enforcement, Restatements, Irregularities, Fraud Prediction Models

7.

Changes Over Time in the Revenue-Expense Relation: Accounting or Economics?

Accounting Review, Vol. 86, pp. 945-974, May 2011, McCombs Research Paper Series No. ACC-08-09
Number of pages: 50 Posted: 13 Aug 2009 Last Revised: 12 Apr 2011
Dain C. Donelson, Ross Jennings and John M. McInnis
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 1,035 (46,060)
Citation 9

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earnings persistence, earnings volatility, matching, special items

8.

Predicting Credit Losses: Loan Fair Values versus Historical Costs

Accounting Review, Vol. 89(1), pp. 147-176, January 2014
Number of pages: 51 Posted: 12 Apr 2011 Last Revised: 15 Jun 2018
Brett Wooten Cantrell, John M. McInnis and Christopher G. Yust
University of Mississippi - Patterson School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 927 (53,678)
Citation 10

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fair value, loans, historical cost, chargeoffs, impairments, credit loss, bank failure

9.

The Need to Validate Exogenous Shocks: Shareholder Derivative Litigation, Universal Demand Laws and Firm Behavior

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 67 Posted: 30 Sep 2020 Last Revised: 22 Jun 2021
Dain C. Donelson, Laura Griffin, John M. McInnis and Sara Toynbee
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Colorado at Boulder, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Downloads 802 (65,407)
Citation 17

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Derivative Litigation; Universal Demand, Securities Class Actions, Litigation Risk, Financial Reporting, Compensation, Corporate Governance

10.

The Timeliness of Bad Earnings News and Litigation Risk

Accounting Review, Forthcoming, McCombs Research Paper Series No. IROM-08-10
Number of pages: 44 Posted: 18 Jul 2010 Last Revised: 01 Jun 2012
Dain C. Donelson, John M. McInnis, Richard Mergenthaler and Yong Yu
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting, Penn State University and University of Texas at Austin
Downloads 694 (78,930)
Citation 12

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Securities litigation, disclosure, analyst forecasts, earnings news

11.

Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 01 Sep 2009 Last Revised: 30 Sep 2011
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 652 (85,489)
Citation 10

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Meet or Beat, Earnings Discontinuities, Earnings Management, Securities Litigation, Restatements

12.

The Usefulness of Acquired Intangible Asset Fair Values in Predicting Future Payoffs

Number of pages: 56 Posted: 06 Nov 2018 Last Revised: 19 Jun 2023
John M. McInnis and Brian Monsen
University of Texas at Austin - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 588 (97,552)
Citation 3

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intangible assets; mergers; acquisitions; goodwill

13.

Do Firms Contract Efficiently on Past Performance When Hiring External CEO's?

Number of pages: 42 Posted: 31 Dec 2010 Last Revised: 03 May 2011
Richard A. Cazier and John M. McInnis
University of North Texas and University of Texas at Austin - Department of Accounting
Downloads 534 (110,057)
Citation 3

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External CEOs, Executive Labor Markets, Executive Compensation

14.

Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders

Number of pages: 62 Posted: 02 Sep 2014 Last Revised: 01 Jul 2016
Dain C. Donelson, Ross Jennings and John M. McInnis
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 513 (115,658)
Citation 23

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Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

15.

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Downloads 379 (164,860)
Citation 14

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 23 May 2014 Last Revised: 30 Jan 2016
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 379 (163,328)
Citation 14

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Rules-based accounting standards, standard setting, litigation, transaction complexity

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Journal of Accounting Research, Volume 54, Issue 3, Pages 827–861, June 2016
Posted: 26 Apr 2017
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University

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Rules-Based Accounting Standards, Standard Setting, Litigation, Transaction Complexity

16.

Fair Value Accounting Standards and Securities Litigation

Journal of Accounting and Economics, Forthcoming
Number of pages: 55 Posted: 18 Apr 2022
Musaib Ashraf, Dain C. Donelson, John M. McInnis and Richard Mergenthaler
Michigan State University - Eli Broad College of Business, University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 332 (190,559)

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Fair Value Standards, Securities Litigation

17.

Decentralizing Proxy Voting Power

Number of pages: 58 Posted: 13 Nov 2024 Last Revised: 16 Dec 2024
Nathan D. Herrmann, John M. McInnis, Brian Monsen and Laura T. Starks
University of Texas at Austin, University of Texas at Austin - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Texas at Austin - Department of Finance
Downloads 211 (301,380)
Citation 1

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Governance, Climate finance, ESG, Pass-through voting, Proxy voting, Shareholder democracy, Proxy advisory firms, Voting choice, Voting

18.

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

Number of pages: 46 Posted: 28 Nov 2017
Dain C. Donelson, David Folsom, John M. McInnis, Richard Mergenthaler and Kyle Peterson
University of Wisconsin-Madison - Department of Accounting and Information Systems, Weber State University (WSU) - Goddard School of Business and Economics, University of Texas at Austin - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 179 (350,744)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

19.

Earnings Momentum and Bank Loan Quality

Number of pages: 48 Posted: 24 Nov 2020
Shuping Chen, John M. McInnis and Christopher G. Yust
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 100 (556,632)

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banks, earnings growth momentum, financial crisis, loan defaults, bank failures, compensation incentives, benchmark beating

20.

Does Fair Value Accounting Provide More Useful Financial Statements Than Current GAAP for Banks?

The Accounting Review, Vol. 93 (6), pp. 257-279, November 2018
Posted: 08 Dec 2017 Last Revised: 31 Jul 2019
John M. McInnis, Yong Yu and Christopher G. Yust
University of Texas at Austin - Department of Accounting, University of Texas at Austin and Texas A&M University

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fair value, historical cost, financial instrument, bank, value relevance

21.

Internal Control Weaknesses and Financial Reporting Fraud

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 14 Jun 2014 Last Revised: 30 Sep 2016
Dain C. Donelson, Matthew Ege and John M. McInnis
University of Wisconsin-Madison - Department of Accounting and Information Systems, Texas A&M University - Department of Accounting and University of Texas at Austin - Department of Accounting

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internal control weaknesses, Sarbanes-Oxley Act (SOX), fraud, PCAOB

22.

Litigation Against Auditors

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willeken, 2013
Posted: 12 Apr 2014
Dain C. Donelson, Kathryn Kadous and John M. McInnis
University of Wisconsin-Madison - Department of Accounting and Information Systems, Emory University - Goizueta Business School and University of Texas at Austin - Department of Accounting

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23.

Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analyst Forecasts

Journal of Finance, No. 64, pp. 2359-2386, October 2009
Posted: 22 Jul 2009
Sanjeev Bhojraj, Paul Hribar, Marc Picconi and John M. McInnis
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Iowa - Department of Accounting, College of William and Mary and University of Texas at Austin - Department of Accounting

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