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

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CITATIONS
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29

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, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 874 (26,139)
Citation 13

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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 447 (63,290)
Citation 2

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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, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 437 (65,032)
Citation 3

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

4.

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 Treu
University of Texas at El Paso - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 340 (87,906)
Citation 10

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Non-GAAP Disclosure, Litigation Risk, Regulation

5.

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, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 228 (133,306)
Citation 2

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

6.

Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language

Kelley School of Business Research Paper No. 18-43
Number of pages: 58 Posted: 09 May 2018 Last Revised: 09 Nov 2018
Richard A. Cazier, Jeff L. McMullin and John Treu
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 227 (133,884)

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risk disclosure, boilerplate, litigation risk, securities lawsuits, SEC comment letters, disclosure regulation

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
University of Texas at El Paso - Department of Accounting and Texas Christian University - Neeley School of Business
Downloads 218 (139,224)
Citation 1

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

8.

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 28 Oct 2016 Last Revised: 10 May 2019
Richard A. Cazier, Kenneth J. Merkley and John Treu
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 215 (141,077)
Citation 1

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Corporate Disclosure, Narrative Disclosure, Disclosure Tone, Litigation, Forward-looking Information

9.

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 169 (175,842)
Citation 1

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

10.

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 102 (260,295)

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Horizon Problem, R&D Spending, Empirical Design

11.

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 75 (315,282)
Citation 1

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

12.

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, Georgetown University - Department of Accounting and Business Law and University of Oregon

Abstract:

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

13.

10-K Disclosure Repetition and Managerial Reporting Incentives

Forthcoming in the Journal of Financial Reporting
Posted: 27 Aug 2014 Last Revised: 21 Sep 2017
Richard A. Cazier and Ray J. Pfeiffer
University of Texas at El Paso - Department of Accounting and Texas Christian University - Neeley School of Business

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Disclosure regulation, Disclosure effectiveness, Narrative disclosure, Repetition, Textual Analysis