Richard A. Cazier

University of North Texas

College of Business Administration

P.O. Box 305219

Denton, TX 76203

United States

  • University of North Texas

    • Email
    • Tel: 940-369-8612
SCHOLARLY PAPERS

16

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93

Scholarly Papers (16)

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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 North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 1,189 (38,329)
Citation 26

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

2.

Litigation Risk and the Regulation of Non-GAAP Reporting

Number of pages: 48 Posted: 07 Mar 2017 Last Revised: 09 Oct 2019
Richard A. Cazier, Theodore E. Christensen, Kenneth J. Merkley and John Treu
University of North Texas, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Indiana University - Kelley School of Business and West Virginia University - College of Business & Economics
Downloads 853 (61,194)
Citation 19

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Non-GAAP Disclosure, Litigation Risk, Regulation

3.

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: 69 Posted: 09 May 2018 Last Revised: 10 Dec 2019
Richard A. Cazier, Jeff L. McMullin and John Treu
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 835 (63,031)
Citation 26

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risk disclosure, boilerplate, litigation risk, securities lawsuits, SEC comment letters, disclosure regulation, text analysis, disclosure borrowing

4.

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 North Texas, Indiana University - Kelley School of Business and West Virginia University - College of Business & Economics
Downloads 714 (77,447)
Citation 5

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

5.

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 North Texas and Texas Christian University - Neeley School of Business
Downloads 569 (103,495)
Citation 4

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

6.

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 North Texas and University of Texas at Austin - Department of Accounting
Downloads 534 (111,988)
Citation 3

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External CEOs, Executive Labor Markets, Executive Compensation

7.

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 North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 522 (115,171)
Citation 5

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

8.

Media Sentiment and Shareholder Litigation

Number of pages: 52 Posted: 02 Jun 2022
Richard A. Cazier, Jianning Huang, Jeff L. McMullin and Fuzhao Zhou
University of North Texas, University of Manitoba - Department of Accounting and Finance, Indiana University - Kelley School of Business - Department of Accounting and Bowling Green State University
Downloads 311 (207,939)

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9.

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 North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 303 (213,791)
Citation 2

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

10.

Regulatory Spillover Effects in OTC Markets

Review of Accounting Studies
Number of pages: 52 Posted: 06 Jan 2021 Last Revised: 15 Aug 2023
Richard A. Cazier, Jianning Huang and Fuzhao Zhou
University of North Texas, University of Manitoba - Department of Accounting and Finance and Bowling Green State University
Downloads 282 (230,545)

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OTC markets; regulatory enforcement; SEC trading suspensions

11.

The Information Content of Publicly Accessible Federal Court Documents

The Accounting Review (forthcoming)
Number of pages: 50 Posted: 27 Oct 2020 Last Revised: 21 Oct 2021
Richard A. Cazier and Richard Carrizosa
University of North Texas and University of California, Riverside (UCR) - School of Business Administration
Downloads 231 (281,625)

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Litigation, regulation, PACER

12.

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

Number of pages: 41 Posted: 06 Jan 2010
Richard A. Cazier
University of North Texas
Downloads 210 (308,528)
Citation 1

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

13.

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 North Texas
Downloads 144 (429,969)

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Horizon Problem, R&D Spending, Empirical Design

14.

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 North Texas
Downloads 115 (513,134)
Citation 2

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

15.

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 North Texas, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business

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

16.

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 North Texas and Texas Christian University - Neeley School of Business

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