Jane M. Thayer

Georgia Institute of Technology

Atlanta, GA 30332

United States

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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Top 29,244

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29

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3

Scholarly Papers (11)

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1.

Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Number of pages: 59 Posted: 24 Aug 2009 Last Revised: 25 Nov 2014
Joseph F. Brazel, Keith L. Jones, Jane M. Thayer and Rick C. Warne
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, Georgia Institute of Technology and University of San Diego
Downloads 1,171 (29,361)
Citation 7

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financial statements; fraud red flags; fraud risk; investors

2.

Do Financial Statement Users Judge Relevance Based on Properties of Reliability?

Emory Public Law Research Paper No. 10-114, Emory Law and Economics Research Paper No. 10-73
Number of pages: 40 Posted: 12 Jul 2010 Last Revised: 12 Jun 2012
Kathryn Kadous, Lisa Koonce and Jane M. Thayer
Emory University - Goizueta Business School, University of Texas and Georgia Institute of Technology
Downloads 952 (39,465)
Citation 5

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Relevance, Reliability, Fair Value, Valuation

3.

Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency

Downloads 595 (73,717)

Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency

Number of pages: 54 Posted: 12 Jan 2010 Last Revised: 04 Aug 2020
Joseph F. Brazel, Tina Carpenter, Keith L. Jones and Jane M. Thayer
North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Kansas and Georgia Institute of Technology
Downloads 595 (72,831)
Citation 2

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fraud, investor, nonfinancial measures, red flag

Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency

Journal of Forensic Accounting Research, 2021, Volume 6 (1): 1-32.
Posted: 06 Apr 2022
Joseph F. Brazel, Tina Carpenter, Keith L. Jones and Jane M. Thayer
North Carolina State University - Poole College of Management - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Kansas and Georgia Institute of Technology

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fraud, investor, nonfinancial measures, red flag

4.

How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?

The Accounting Review, Forthcoming (Doi.org/10.2308/tar-2016-0660)
Number of pages: 49 Posted: 28 Apr 2016 Last Revised: 29 Feb 2020
Ann G. Backof, Roger D. Martin and Jane M. Thayer
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and Georgia Institute of Technology
Downloads 373 (128,969)
Citation 1

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Look-back analysis, Complex estimates, Prior-period evidence, Estimation inaccuracy direction

5.

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Downloads 332 (146,493)
Citation 13

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Number of pages: 41 Posted: 17 Nov 2008
Kathryn Kadous, Molly Mercer and Jane M. Thayer
Emory University - Goizueta Business School, DePaul University and Georgia Institute of Technology
Downloads 332 (145,516)
Citation 13

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financial analysts, herding, forecast accuracy, attribution theory

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Contemporary Accounting Research, Vol. 26, No. 3, 2009
Posted: 24 Apr 2009
Kathryn Kadous, Molly Mercer and Jane M. Thayer
Emory University - Goizueta Business School, DePaul University and Georgia Institute of Technology

Abstract:

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Financial analysts, Herding, Credibility, Attribution

6.

The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom

Number of pages: 37 Posted: 04 Aug 2022 Last Revised: 22 Mar 2023
Shana Clor-Proell, Shannon Garavaglia, Lisa Koonce and Jane M. Thayer
Texas Christian University - Department of Accounting, University of Pittsburgh - Accounting Group, University of Texas and Georgia Institute of Technology
Downloads 309 (158,068)

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Intangibles, amortization, default, endorsement

7.

Understanding Investor Perceptions About Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field

Review of Accounting Studies, Vol. 20, No. 4, 2015
Posted: 10 Nov 2015
Joseph F. Brazel, Keith L. Jones, Jane M. Thayer and Rick C. Warne
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas, Georgia Institute of Technology and University of San Diego

Abstract:

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Financial statements, Fraud red flags, Fraud risk, Investors

8.

Why Do Socially Responsible Firms Manage Earnings?

Posted: 09 Sep 2014 Last Revised: 12 Sep 2014
Jan Barton, Marcus Kirk, David A. Reppenhagen and Jane M. Thayer
Emory University, University of Florida - Fisher School of Accounting, UNCC - Turner School of Accountancy and Georgia Institute of Technology

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financial reporting quality; earnings management; accounting choice; corporate social responsibility

9.

Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors’ Consideration of Inconsistent Evidence?

Contemporary Accounting Research, Volume 35, Issue 4 (2018)
Posted: 16 Jun 2013 Last Revised: 30 Jan 2019
Ann G. Backof, Tina Carpenter and Jane M. Thayer
University of Virginia - McIntire School of Commerce, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Georgia Institute of Technology

Abstract:

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Auditors; complex estimates; fair value; presentation format; professional skepticism

10.

Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard

Journal of Behavioral Finance, Forthcoming
Posted: 27 Feb 2012 Last Revised: 25 Oct 2015
Kathryn Kadous, William B. Tayler, Jane M. Thayer and Donald Young
Emory University - Goizueta Business School, Brigham Young University, Georgia Institute of Technology and Indiana University - Kelley School of Business

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Disposition Effect, Self-Regard, Confidence, Mean Reversion, Self-Esteem

11.

Determinants of Investors’ Information Search: Credibility and Confirmation

Posted: 05 Feb 2010
Jane M. Thayer
Georgia Institute of Technology

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investors, information search, preferences, credibility, experiment