Nicole Thorne Jenkins

University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics

Associate Professor

Lexington, KY 40506

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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8,375

CITATIONS
Rank 5,814

SSRN RANKINGS

Top 5,814

in Total Papers Citations

145

Ideas:
“  I am currently working on some new projects related to share repurchases and restatements. I have also started doing social networks research in the topical areas of audit teams, compensation peers and boards of directors.  ”

Scholarly Papers (16)

1.
Downloads 1,787 ( 8,660)
Citation 30

The Contagion Effects of Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 49 Posted: 15 Sep 2004
Cristi A. Gleason, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Downloads 1,787 (8,494)
Citation 30

Abstract:

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Accounting Quality, Contagion, Earnings Quality, Information Transfer

The Contagion Effects of Accounting Restatements

Accounting Review, Forthcoming
Posted: 19 Aug 2007
Cristi A. Gleason, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting

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Accounting Quality, Contagion, Earnings Quality, Information Transfer

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

Number of pages: 33 Posted: 21 Jan 2004
Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Downloads 1,479 (11,526)
Citation 62

Abstract:

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Accounting restatements, cost of capital, earnings quality

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

Review of Accounting Studies, Vol. 9, pp. 337-356, 2006
Posted: 24 Jan 2006
Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics

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Accounting restatements, cost of capital, earnings quality

3.

Institutional Investors and Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 43 Posted: 17 Sep 2004
Paul Hribar, Nicole Thorne Jenkins and Juan Wang
University of Iowa - Henry B. Tippie College of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and Central Connecticut State University
Downloads 1,461 (12,012)
Citation 17

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accounting restatements, institutional investors

4.
Downloads 1,439 ( 12,265)
Citation 36

Stock Repurchases as an Earnings Management Device

Number of pages: 43 Posted: 04 Apr 2004
Paul Hribar, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Henry B. Tippie College of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Downloads 1,439 (12,052)
Citation 36

Abstract:

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Stock repurchases, earnings management, benchmarks

Stock Repurchases as an Earnings Management Device

Journal of Accounting and Economics, Forthcoming
Posted: 07 Nov 2005
Paul Hribar, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Henry B. Tippie College of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting

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Stock repurchases, earnings management

5.

Relevant but Delayed Information in Negotiated Audit Fees

Auditing: A Journal of Practice & Theory, 33(4), 95-117
Number of pages: 41 Posted: 31 Aug 2010 Last Revised: 01 Dec 2014
Karl Hackenbrack, Nicole Thorne Jenkins and Mikhail Pevzner
Vanderbilt University - Accounting, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Baltimore - Merrick School of Business
Downloads 465 (60,315)
Citation 4

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Audit fees, disclosure, private information, idiosyncratic risk

6.

The Value of Clawbacks

Number of pages: 41 Posted: 20 Jun 2011
Paquita Y. Davis-Friday, Abraham N. Fried and Nicole Thorne Jenkins
Zicklin School of Business, Seton Hall University and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Downloads 354 (83,386)
Citation 1

Abstract:

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Clawback provisions, information content of earnings, earnings response coefficient

7.

The Market Reaction to the Strategic Use of Interest Rate Swaps

Number of pages: 38 Posted: 15 Sep 2006
Michael W. Faulkender, Nicole Thorne Jenkins and Chandra Seethamraju
University of Maryland - Robert H. Smith School of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and Franklin Templeton Investments
Downloads 279 (108,391)
Citation 1

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Earnings Management, Interest Rate Swaps, Derivatives

8.

The Extent of Informational Efficiency in the Credit Default Swap Market: Evidence from Post-Earnings Announcement Returns

Number of pages: 54 Posted: 15 Mar 2011 Last Revised: 14 Jul 2011
Nicole Thorne Jenkins, Michael D. Kimbrough and wang juan
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, University of Maryland - Robert H. Smith School of Business and affiliation not provided to SSRN
Downloads 249 (122,048)
Citation 2

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: credit default swaps; market efficiency; default risk; post earnings announcement drift; accrual anomaly

9.

Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers

American Accounting Association, Financial Accounting Standards Committee 2011-2012 Working Paper, Received by Financial Accounting Standards Board (FASB) as 2011-230 Comment Letter No. 94, on 13 March 2012
Number of pages: 18 Posted: 08 Jan 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce
Downloads 213 (142,362)

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revenue recognition, income to the firm, structuring opportunities

10.

'Old Hens Make the Best Soup': Accounting for the Earnings Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards

Accounting in Europe, 2014, Vol. 11, No. 1, 13-33
Number of pages: 36 Posted: 23 Apr 2014 Last Revised: 25 Apr 2014
French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 205 (147,544)

Abstract:

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revenue recognition, income to the firm, structuring opportunities

11.

Informativeness of Discretionary Disclosures of Goodwill Slack

Number of pages: 44 Posted: 21 Jul 2015 Last Revised: 01 Oct 2016
Nicole Thorne Jenkins, Mikhail Pevzner and Suning Zhang
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, University of Baltimore - Merrick School of Business and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 173 (172,244)

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goodwill, impairment, disclosure

12.

The Ties that Bind: Knowledge-Sharing Networks and Auditor Job Performance

Number of pages: 45 Posted: 12 Dec 2017
Monika Causholli, Theresa Floyd, Nicole Thorne Jenkins and Scott Soltis
University of Kentucky - Von Allmen School of Accountancy , University of Montana - Department of Management and Marketing, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Kentucky - School of Management
Downloads 144 (201,009)
Citation 3

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Social Networks, Knowledge-Sharing, Auditor Performance

13.

Put Your Money Where Your Mouth is: Treasury Shares as Currency

Number of pages: 40 Posted: 16 Nov 2010
Nicole Thorne Jenkins and Alexei V. Ovtchinnikov
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and HEC Paris - Finance Department
Downloads 127 (222,109)
Citation 1

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Mergers & Acquisitions, financing methods, treasury shares

14.

Informed Trading and the Market Reaction to Accounting Restatements

The Accounting Review, Forthcoming
Posted: 16 Nov 2010 Last Revised: 22 Aug 2013
Brad A. Badertscher, Paul Hribar and Nicole Thorne Jenkins
University of Notre Dame, University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics

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information risk, restatements, insider trading, repurchases

15.

Walmart's Use of Interest Rate Swaps

HBS Case No. 108-038, Harvard Business School Accounting & Management Unit
Posted: 23 Nov 2009
University of Maryland - Robert H. Smith School of Business, University of Maryland - Robert H. Smith School of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and Harvard Business School

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16.

Accounting for Interest Rate Derivatives

HBS Case No. 108-061, Harvard Business School Accounting & Management Unit
Posted: 23 Nov 2009
Michael D. Kimbrough and Nicole Thorne Jenkins
University of Maryland - Robert H. Smith School of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics

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