John M. McInnis

University of Texas at Austin - Department of Accounting

Assistant Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 3,090

SSRN RANKINGS

Top 3,090

in Total Papers Downloads

9,713

CITATIONS
Rank 8,913

SSRN RANKINGS

Top 8,913

in Total Papers Citations

50

Scholarly Papers (16)

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 1,745 (6,328)
Citation 11

Abstract:

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 1,566 (7,067)
Citation 15

Abstract:

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

3.

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 - McCombs School of Business, Texas A&M University - Department of Accounting and University of Texas at Austin - Department of Accounting

Abstract:

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

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 846 (18,390)
Citation 3

Abstract:

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

5.

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 827 (19,055)
Citation 6

Abstract:

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

6.

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 706 (23,607)

Abstract:

Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence

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: 23 Mar 2014
University of Mississippi - Patterson School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 656 (25,881)
Citation 2

Abstract:

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

8.

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 - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 645 (25,746)
Citation 3

Abstract:

earnings persistence, earnings volatility, matching, special items

9.

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 506 (40,398)
Citation 5

Abstract:

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

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Texas at Austin
Downloads 444 (45,245)
Citation 2

Abstract:

Securities litigation, disclosure, analyst forecasts, earnings news

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 Texas at El Paso - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 356 (57,607)
Citation 3

Abstract:

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 Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 211 (68,990)

Abstract:

Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 168 (145,431)

Abstract:

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Abstract:

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

14.

Are the Recorded Values of Acquired Intangible Assets Indicative of Their Future Payoffs?

Number of pages: 51 Posted: 24 Apr 2017
John M. McInnis and Brian R. Monsen
University of Texas at Austin - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 0 (288,567)

Abstract:

Intangible assets, Mergers, Acquisitions, Goodwill

15.

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

Abstract:

16.

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

Abstract: