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

  • University of Alabama - Culverhouse College of Commerce & Business Administration

    • Email
    • Tel: 205-348-2915
    • Fax: 205-348-8453
SCHOLARLY PAPERS

13

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Top 16,580

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35

Scholarly Papers (13)

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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
Michael Ettredge, Karla M. Zehms, Mary S. Stone and Qian Wang
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 1,185 (37,896)
Citation 7

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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 1,033 (46,248)

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

3.

Assessing Uncertain Tax Benefit Aggressiveness

Number of pages: 54 Posted: 18 Jan 2008 Last Revised: 14 Oct 2009
Raquel Meyer Alexander, Michael Ettredge, Mary S. Stone and Lili Sun
Freeman College of Management, 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 547 (106,921)
Citation 6

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

4.

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 535 (109,924)
Citation 8

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5.

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

Number of pages: 36 Posted: 19 May 1999
Michael Ettredge, Dan T. Simon, David B. Smith and Mary S. Stone
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 529 (112,806)
Citation 8

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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
Michael Ettredge, Soo Young Kwon, David B. Smith and Mary S. Stone
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 361 (174,190)
Citation 3

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

7.

The Effect of Bad News on SAB 74 Disclosure Compliance

Number of pages: 54 Posted: 25 Apr 2009 Last Revised: 25 Mar 2010
Raquel Meyer Alexander, Michael Ettredge, Mary S. Stone and Lili Sun
Freeman College of Management, 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 273 (234,348)
Citation 2

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

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 257 (249,208)

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9.

How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?

Forthcoming in Auditing: A Journal of Practice & Theory
Number of pages: 49 Posted: 19 Apr 2023 Last Revised: 16 May 2024
Michael Ettredge, Juan Mao, Mary S. Stone and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Texas at San Antonio - Department of Accounting, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 235 (272,284)
Citation 1

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COVID; Stay-at-home Order; Audit Fees; Filing Delays; Risk of Material Misstatement; Audit Team Coordination; Group Audit

10.

Small audit firms’ public market exits, business model changes, and market consequences

Number of pages: 55 Posted: 26 Mar 2024
Michael Ettredge, Juan Mao and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, University of Texas at San Antonio - Department of Accounting and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 103 (546,106)

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Small audit firms; PCAOB de-registrations; public company audit market exits; private audit market; audit firm mergers; audit firm liquidations

11.

Evidence for Accelerating First-time Activist Investor Disclosure: Is More Timely Disclosure Justified?

"Shrinking the 13D Disclosure Window Will Benefit the Investing Public" forthcoming in Journal of Financial Regulation and Compliance
Number of pages: 33 Posted: 07 Nov 2023 Last Revised: 16 May 2024
Ryan Polk, Steve Buchheit, Mark Riley and Mary S. Stone
Clemson University, University of Alabama, Northern Illinois University and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 82 (630,551)

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Activist investors, Beneficial ownership, Disclosure Timing, SEC Schedule 13D, Triggering event

12.

Group Audits: Are Audit Quality and Price Associated with the Lead Auditors 's Decision to Accept Responsibility for Work Performed by Other Auditors?

Journal of Accounting and Public Policy, Vol. 39, No. 2, 2020
Posted: 26 Mar 2018 Last Revised: 11 Aug 2021
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

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

13.

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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