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

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    • Tel: 512-232-6791
SCHOLARLY PAPERS

18

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CITATIONS
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45

Scholarly Papers (18)

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1.

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 1,900 (7,738)
Citation 42

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Earnings Management, Cash Flow Forecast, Analyst Forecast, Benchmarks

2.

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 1,885 (7,853)
Citation 37

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

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 - Henry B. Tippie College of Business and University of Texas at Austin - Department of Accounting
Downloads 1,036 (20,144)
Citation 45

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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 Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 1,018 (20,728)
Citation 26

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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 Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 874 (25,905)
Citation 4

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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 Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 857 (26,634)
Citation 24

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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 805 (29,037)
Citation 12

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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 Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 557 (47,652)
Citation 8

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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 Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting, The University of Arizona - Eller College of Management and University of Texas at Austin
Downloads 544 (49,041)
Citation 22

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Securities litigation, disclosure, analyst forecasts, earnings news

10.

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 Texas at El Paso - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 444 (63,272)
Citation 2

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External CEOs, Executive Labor Markets, Executive Compensation

11.

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 Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 414 (68,834)
Citation 7

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Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

12.

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

Downloads 207 (145,002)
Citation 2

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 Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 207 (144,753)
Citation 2

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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 Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management

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

13.

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 Texas at Austin - Red McCombs School of Business, University of Texas at El Paso - Department of Accounting & Information Systems, University of Texas at Austin - Department of Accounting, The University of Arizona - Eller College of Management and University of Oregon - Charles H. Lundquist School of Business
Downloads 105 (253,121)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

14.

The Operating Returns to Acquired Intangible Assets

Number of pages: 48 Posted: 06 Nov 2018 Last Revised: 23 Feb 2019
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 93 (276,139)
Citation 1

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intangible assets; mergers; acquisitions; goodwill

15.

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

The Accounting Review, Forthcoming
Posted: 08 Dec 2017
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

16.

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 Texas at Austin - Red McCombs School of Business, 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

17.

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

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18.

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 - Henry B. Tippie College of Business, College of William and Mary and University of Texas at Austin - Department of Accounting

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