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

21

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SSRN CITATIONS
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Top 5,656

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88

CROSSREF CITATIONS

151

Scholarly Papers (21)

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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 2,029 (9,621)
Citation 4

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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 1,946 (10,298)
Citation 9

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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 1,127 (23,941)
Citation 17

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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 Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 1,077 (25,592)
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 Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 937 (31,200)
Citation 3

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Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence

6.

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 Iowa, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 923 (31,966)
Citation 9

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earnings persistence, earnings volatility, matching, special items

7.

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 839 (36,386)
Citation 10

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

8.

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 Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 589 (58,240)
Citation 6

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

9.

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 Iowa, University of Texas at Austin - Department of Accounting, Penn State University and University of Texas at Austin
Downloads 581 (59,257)
Citation 12

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Securities litigation, disclosure, analyst forecasts, earnings news

10.

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 Kettell, John M. McInnis and Sara Toynbee
University of Iowa, The University of Texas at Austin, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Downloads 486 (74,013)
Citation 3

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

11.

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 463 (78,478)
Citation 3

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External CEOs, Executive Labor Markets, Executive Compensation

12.

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 Iowa, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 442 (82,939)
Citation 10

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Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

13.

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 08 Mar 2021
Dain C. Donelson, Antonis Kartapanis, John M. McInnis and Christopher G. Yust
University of Iowa, Texas A&M University - Mays Business School, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 349 (108,779)

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

14.

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

Number of pages: 46 Posted: 06 Nov 2018 Last Revised: 29 Sep 2021
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 264 (146,928)
Citation 2

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intangible assets; mergers; acquisitions; goodwill

15.

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

Downloads 226 (170,358)
Citation 4

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 Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 226 (169,944)
Citation 4

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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 Iowa, 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.

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 Iowa, University of Texas at El Paso - Department of Accounting & Information Systems, University of Texas at Austin - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 131 (272,191)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

17.

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 - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 45 (500,735)

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

18.

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

19.

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 Iowa, 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

20.

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 Iowa, Emory University - Goizueta Business School and University of Texas at Austin - Department of Accounting

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21.

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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