Gregory E Sierra

Southern Illinois University Edwardsville

Assistant Professor

Campus Box 1104

Edwardsville, IL 62026-1102

United States

  • Southern Illinois University Edwardsville

    • Email
    • Tel: 618-650-2633
SCHOLARLY PAPERS

8

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3,425

SSRN CITATIONS
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Top 18,892

in Total Papers Citations

46

CROSSREF CITATIONS

28

Scholarly Papers (8)

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1.

The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors

Auditing: A Journal of Practice & Theory, Vol. 32, No. Supplement-1, pp. 7-44
Number of pages: 61 Posted: 24 Mar 2012 Last Revised: 26 Sep 2013
Brian Bratten, Lisa Milici Gaynor, Linda S. McDaniel, Norma R. Montague and Gregory E Sierra
University of Kentucky - Von Allmen School of Accountancy, University of South Florida - School of Accountancy, University of Kentucky - Von Allmen School of Accountancy, Wake Forest University - School of Business and Southern Illinois University Edwardsville
Downloads 1,278 (31,575)
Citation 42

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fair values, estimates, audit judgment, audit deficiencies

2.

Are the U.S. Stock Market and Credit Default Swap Market Related? Evidence from the CDX Indices

Journal of Alternative Investments, Summer 2008
Number of pages: 47 Posted: 07 Jul 2008 Last Revised: 02 Nov 2009
Hung-Gay Fung, Gregory E Sierra, Jot Yau and Gaiyan Zhang
University of Missouri at Saint Louis - College of Business Administration, Southern Illinois University Edwardsville, Seattle University and University of Missouri at St. Louis - College of Business Administration
Downloads 917 (50,641)
Citation 7

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credit default swap (CDS) index, information efficiency, price discovery

3.

What Does the Federal Reserve's Economic Value Model Tell Us About Interest Rate Risk at U.S. Community Banks?

FRB of St. Louis Supervisory Policy Analysis Working Paper No. 2003-01
Number of pages: 37 Posted: 12 Jul 2004
Gregory E Sierra and Timothy J. Yeager
Southern Illinois University Edwardsville and University of Arkansas - Sam M. Walton College of Business
Downloads 369 (157,297)
Citation 4

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Interest rate risk, community banks, economic value of equity, duration

4.

Can an Accounting-Based Duration Model Effectively Measure Interest Rate Sensitivity?

Number of pages: 62 Posted: 15 Oct 2009
Gregory E Sierra
Southern Illinois University Edwardsville
Downloads 266 (222,204)
Citation 6

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banks, accounting, accounting, financial risk, financial risk management

5.

Executive Compensation at Fannie Mae and Freddie Mac

FRB of St. Louis Working Paper No. 2004-06
Number of pages: 19 Posted: 29 Mar 2005
William R. Emmons and Gregory E Sierra
Federal Reserve Bank of St. Louis - Banking Supervision and Regulation and Southern Illinois University Edwardsville
Downloads 209 (280,352)

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6.

Incentives Askew?

Regulation, Vol. 27, No.4, pp. 22-28, Winter 2004
Number of pages: 8 Posted: 25 Jan 2005 Last Revised: 16 Mar 2010
William R. Emmons and Gregory E Sierra
Federal Reserve Bank of St. Louis - Banking Supervision and Regulation and Southern Illinois University Edwardsville
Downloads 157 (361,244)

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Fannie Mae, Freddie Mac, accounting, acounting practices, regulation, GSE, government-sponsored enterprises, corporate governance, CEO incentives

7.

U.S. GAAP versus IFRS: Analyst Forecast Errors for Foreign Private Issuers

JAFR Vol II, 2014
Number of pages: 13 Posted: 03 Nov 2015
Shrikant P. Jategaonkar, Linda Lovata and Gregory E Sierra
SIUE, Southern Illinois University - Accounting Department and Southern Illinois University Edwardsville
Downloads 133 (412,645)

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8.

The Effect of Insured Liabilities on the Demand for External Audits: The Case of Privately-Held U.S. Banks

Number of pages: 29 Posted: 10 Jul 2011
Gregory E Sierra and Brad Reed
Southern Illinois University Edwardsville and Southern Illinois University Edwardsville
Downloads 96 (523,447)

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Auditing demand, voluntary audit choice, auditing private banks