Mary S. Stone

University of Alabama - Culverhouse College of Commerce & Business Administration

Ernst & Young Professor

Box 870223

School of Accountancy 314 Alston Hall

Tuscaloosa, AL 35487-0223

United States

SCHOLARLY PAPERS

10

DOWNLOADS
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Top 10,770

in Total Papers Downloads

4,330

SSRN CITATIONS
Rank 14,829

SSRN RANKINGS

Top 14,829

in Total Papers Citations

3

CROSSREF CITATIONS

53

Scholarly Papers (10)

1.

The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance

Review of Accounting Studies, Forthcoming
Number of pages: 38 Posted: 14 Jan 2007 Last Revised: 21 Oct 2010
University of Kansas - Accounting and Information Systems Area, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Alabama - Culverhouse College of Commerce & Business Administration and Iowa State University - College of Business
Downloads 1,063 (19,755)
Citation 2

Abstract:

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Auditor change, compliance, mandatory disclosure, SEC staff comment letters, size-based regulation

2.

Enron-Era Disclosure of Off-Balance Sheet Entities

Number of pages: 41 Posted: 30 Aug 2005
Uday Chandra, Michael Ettredge and Mary S. Stone
SUNY University at Albany, University of Kansas - Accounting and Information Systems Area and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 833 (28,141)

Abstract:

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FR-61, Off-balance sheet, Enron, MD&A, Disclosure,Objectives-based standards

3.

The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings

Number of pages: 36 Posted: 19 May 1999
University of Kansas - Accounting and Information Systems Area, University of Notre Dame - Department of Accountancy, University of Nebraska and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 484 (57,745)
Citation 1

Abstract:

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4.

Assessing Uncertain Tax Benefit Aggressiveness

Number of pages: 54 Posted: 18 Jan 2008 Last Revised: 14 Oct 2009
Washington and Lee University, University of Kansas - Accounting and Information Systems Area, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 462 (61,200)
Citation 6

Abstract:

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FIN 48; uncertain tax benefits; tax reporting; tax positions; tax reserves; tax cushion; earnings management; corporate governance

5.

Is the Quality of Critical Accounting Policy Disclosures Lower for Companies with High Information Asymmetry?*

Number of pages: 26 Posted: 22 Sep 2004
Craig Paprocki and Mary S. Stone
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 443 (64,353)
Citation 3

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6.

The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms

Review of Accounting Studies, Vol. 11, No. 1, March 2006
Number of pages: 58 Posted: 23 Aug 2005
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska at Lincoln - School of Accountancy and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 326 (92,001)
Citation 1

Abstract:

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Segment reporting, SFAS No. 131, transparency, proprietary costs

7.

Are Audit Fees and Audit Quality Affected When Lead Auditors Accept Responsibility for Work Performed by Other Auditors?

Number of pages: 63 Posted: 26 Mar 2018 Last Revised: 12 Jul 2019
Juan Mao, Michael Ettredge and Mary S. Stone
University of Texas at San Antonio - Department of Accounting, University of Kansas - Accounting and Information Systems Area and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 271 (112,834)
Citation 1

Abstract:

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group audits; Lead auditor; audit fee; audit quality; Other auditor; divided responsibility

8.

How Effective is Joint Public and Private Monitoring? The Case of the Aicpa Auditor Change Notification Letter

Number of pages: 27 Posted: 07 Oct 1999
Michael Ettredge, David B. Smith and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, University of Nebraska and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 228 (134,034)

Abstract:

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9.

The Effect of Bad News on SAB 74 Disclosure Compliance

Number of pages: 54 Posted: 25 Apr 2009 Last Revised: 25 Mar 2010
Washington and Lee University, University of Kansas - Accounting and Information Systems Area, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 220 (138,806)
Citation 2

Abstract:

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Predictive usefulness, SAB 74, mandatory disclosure, compliance, FIN 48

10.

Determinants of Pension Funding by State Governments: The Influence of Fiscal Stress and Balanced Budget Requirements

Posted: 12 Nov 1997
Paul A. Copley, Barbara A. Chaney and Mary S. Stone
James Madison University - School of Accounting, North Carolina State University and University of Alabama - Culverhouse College of Commerce & Business Administration

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