Richard A. Cazier

University of North Texas

College of Business Administration

P.O. Box 305219

Denton, TX 76203

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 15,062

SSRN RANKINGS

Top 15,062

in Total Papers Downloads

5,961

SSRN CITATIONS
Rank 17,074

SSRN RANKINGS

Top 17,074

in Total Papers Citations

51

CROSSREF CITATIONS

27

Scholarly Papers (16)

1.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
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 1,121 (34,999)
Citation 19

Abstract:

Loading...

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
University of North Texas, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 775 (58,482)
Citation 19

Abstract:

Loading...

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 656 (72,701)
Citation 18

Abstract:

Loading...

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 - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 589 (83,120)
Citation 5

Abstract:

Loading...

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

5.

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 508 (99,954)
Citation 3

Abstract:

Loading...

External CEOs, Executive Labor Markets, Executive Compensation

6.

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
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 503 (101,425)

Abstract:

Loading...

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

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 North Texas and Texas Christian University - Neeley School of Business
Downloads 443 (117,813)
Citation 4

Abstract:

Loading...

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

8.

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
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 280 (194,635)
Citation 2

Abstract:

Loading...

Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

9.

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 234 (233,539)

Abstract:

Loading...

OTC markets; regulatory enforcement; SEC trading suspensions

10.

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 232 (234,441)

Abstract:

Loading...

11.

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 198 (271,611)
Citation 1

Abstract:

Loading...

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

12.

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 195 (275,423)

Abstract:

Loading...

Litigation, regulation, PACER

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 130 (386,476)

Abstract:

Loading...

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 97 (478,137)
Citation 2

Abstract:

Loading...

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
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

Abstract:

Loading...

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

Abstract:

Loading...

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