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Richard A. Cazier

University of Texas at El Paso - Department of Accounting

Assistant Professor of Accounting

500 W University Ave

El Paso, TX 79902

United States

  • University of Texas at El Paso - Department of Accounting

    • Email
    • Tel: 915-747-7755
SCHOLARLY PAPERS

13

DOWNLOADS
Rank 14,182

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Top 14,182

in Total Papers Downloads

2,710

CITATIONS
Rank 17,446

SSRN RANKINGS

Top 17,446

in Total Papers Citations

19

Scholarly Papers (13)

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1.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Downloads 565 (27,659)
Citation 9

Abstract:

Unrecognized tax benefits, FIN 48, tax contingency, tax cushion, tax avoidance

2.

Do Firms Contract Efficiently on Past Performance When Hiring External CEO's?

Number of pages: 42 Posted: 31 Dec 2010 Last Revised: 03 May 2011
Richard A. Cazier and John M. McInnis
University of Texas at El Paso - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 356 (57,984)
Citation 3

Abstract:

External CEOs, Executive Labor Markets, Executive Compensation

3.

Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?

Number of pages: 49 Posted: 09 Aug 2010 Last Revised: 14 May 2014
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Downloads 336 (57,984)
Citation 4

Abstract:

Tax reserves, unrecognized tax benefits, FIN 48, earnings management, analyst forecasts

4.

R&D Spending Among Short-Horizon CEOs: A Re-Examination

Number of pages: 41 Posted: 06 Jan 2010
Richard A. Cazier
University of Texas at El Paso - Department of Accounting
Downloads 131 (156,816)
Citation 1

Abstract:

Horizon problem, CEO pensions, R&D, Research and development, CEO succession

5.

Incentives to Misreport Earnings and Adjustments to CEO Equity Pay

Number of pages: 39 Posted: 06 Jan 2010 Last Revised: 13 Jul 2010
Richard A. Cazier and David Folsom
University of Texas at El Paso - Department of Accounting and Lehigh University
Downloads 123 (172,804)

Abstract:

CEO Compensation, Corporate Governance, Earnings Management

6.

Say Again? Assessing Redundancy in 10-K Disclosures

Number of pages: 44 Posted: 27 Aug 2014 Last Revised: 22 Jan 2015
Richard A. Cazier and Ray J. Pfeiffer Jr.
University of Texas at El Paso - Department of Accounting and Texas Christian University - Neeley School of Business
Downloads 118 (125,908)

Abstract:

redundancy, 10-K readability, financial disclosure, textual analysis

7.

Why are 10-K Filings so Long?

Number of pages: 47 Posted: 05 Jun 2014 Last Revised: 08 Apr 2015
Richard A. Cazier and Ray J. Pfeiffer Jr.
University of Texas at El Paso - Department of Accounting and Texas Christian University - Neeley School of Business
Downloads 94 (145,543)

Abstract:

Disclosure, Financial reporting regulation, 10-K length, Redundancy

8.

Measuring R&D Curtailment Among Short-Horizon CEOs

Journal of Corporate Finance, Vol. 17, No. 3, 2011
Number of pages: 34 Posted: 29 Sep 2011
Richard A. Cazier
University of Texas at El Paso - Department of Accounting
Downloads 71 (234,333)
Citation 1

Abstract:

Horizon Problem, R&D Spending, Empirical Design

9.

Executive Compensation and Retention Outcomes Associated with TARP Participation

Number of pages: 38 Posted: 07 Sep 2012 Last Revised: 19 Sep 2012
Richard A. Cazier
University of Texas at El Paso - Department of Accounting
Downloads 60 (281,084)
Citation 1

Abstract:

Executive Compensation, Regulation, Troubled Asset Relief Program, Financial Crisis

10.

Litigation Risk and Non-GAAP Reporting

Number of pages: 55 Posted: 07 Mar 2017
Richard A. Cazier, Theodore E. Christensen, Kenneth J. Merkley and John Spencer Treu
University of Texas at El Paso - Department of Accounting, University of Georgia, Cornell University - Samuel Curtis Johnson Graduate School of Management and West Virginia University - College of Business & Economics
Downloads 0 (207,018)

Abstract:

Non-GAAP Disclosure, Litigation Risk, Regulation

11.

When are Firms Sued for Making Optimistic Disclosures?

Number of pages: 47 Posted: 28 Oct 2016
Richard A. Cazier, Kenneth J. Merkley and John Spencer Treu
University of Texas at El Paso - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and West Virginia University - College of Business & Economics
Downloads 0 (223,087)

Abstract:

Corporate Disclosure, Narrative Disclosure, Tone, Litigation

12.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
Richard A. Cazier, Sonja O. Rego, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Downloads 0 (152,566)

Abstract:

Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

13.

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes

Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Posted: 18 Jun 2015
Sonja O. Rego, Richard A. Cazier, Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, University of Texas at El Paso - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business

Abstract:

Tax reserves, Tax cushion, FIN 48, Earnings management, Change in accounting standard

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