Scott B. Jackson

University of South Carolina

Associate Professor

School of Accounting

Moore School of Business

Columbia, SC 29208

United States

  • University of South Carolina

    • Email
    • Tel: (803) 777-3100
SCHOLARLY PAPERS

15

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3,414

SSRN CITATIONS
Rank 16,164

SSRN RANKINGS

Top 16,164

in Total Papers Citations

46

CROSSREF CITATIONS

46

Scholarly Papers (15)

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1.

The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

Journal of Accounting Research 48 (3) June 2010
Number of pages: 46 Posted: 27 Nov 2009 Last Revised: 19 Apr 2017
Scott B. Jackson and Xiaotao Kelvin Liu
University of South Carolina and DMSB - Accounting
Downloads 1,128 (37,777)
Citation 6

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Conservatism, earnings management, the allowance for uncollectible accounts, bad debt expense

2.

The Outcome Effect and Professional Skepticism

Downloads 574 (93,402)

The Outcome Effect and Professional Skepticism

Number of pages: 51 Posted: 05 Nov 2013 Last Revised: 25 Jan 2016
Joseph F. Brazel, Scott B. Jackson, Tammie Rech Schaefer and Bryan W. Stewart
North Carolina State University - Poole College of Management - Department of Accounting, University of South Carolina, University of Missouri at Kansas City and Brigham Young University - School of Accountancy
Downloads 574 (92,288)
Citation 1

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audit, evaluation, hindsight bias, outcome effect, professional skepticism

The Outcome Effect and Professional Skepticism

The Accounting Review, November 2016
Posted: 09 Apr 2016
Joseph F. Brazel, Scott B. Jackson, Tammie Rech Schaefer and Bryan W. Stewart
North Carolina State University - Poole College of Management - Department of Accounting, University of South Carolina, University of Missouri at Kansas City and Brigham Young University - School of Accountancy

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audit, evaluation, hindsight bias, outcome effect, professional skepticism

3.

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

Downloads 540 (101,142)
Citation 4

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

Journal of Accounting & Economics (JAE), Vol. 48, No. 1, pp. 54-68, October 2009
Number of pages: 39 Posted: 11 Jun 2009 Last Revised: 05 Dec 2012
Scott B. Jackson, Xiaotao Kelvin Liu and Mark Cecchini
University of South Carolina, DMSB - Accounting and University of South Carolina
Downloads 540 (99,941)
Citation 4

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Accounting depreciation, depreciation method choice, economic consequences, accounting book value, capital investments, straight-line depreciation, accelerated depreciation

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

Journal of Accounting & Economics (JAE), Vol. 48, No. 1, 2009
Posted: 12 Feb 2008 Last Revised: 18 Apr 2017
Scott B. Jackson, Xiaotao Kelvin Liu and Mark Cecchini
University of South Carolina, DMSB - Accounting and University of South Carolina

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Accounting depreciation, depreciation method choice, economic consequences, accounting book value, capital investments, straight-line depreciation, accelerated depreciation

4.

The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format

Number of pages: 30 Posted: 20 Jul 2007
Christopher P. Agoglia, Joseph F. Brazel, Richard C. Hatfield and Scott B. Jackson
University of Massachusetts at Amherst, North Carolina State University - Poole College of Management - Department of Accounting, University of Alabama and University of South Carolina
Downloads 349 (167,486)
Citation 1

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review process, electronic communication, face-to-face interaction, workload pressure, workload compression, misstatement risk

5.

Do Initial Public Offering Firms Manage Accruals? Evidence from Individual Accounts

Review of Accounting Studies 17 (1) March 2012
Number of pages: 29 Posted: 28 Jun 2011 Last Revised: 19 Apr 2017
Mark Cecchini, Scott B. Jackson and Xiaotao Kelvin Liu
University of South Carolina, University of South Carolina and DMSB - Accounting
Downloads 291 (203,176)
Citation 16

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initial public offering, earnings management, allowance for uncollectible accounts, bad debt expense

6.

Recruiting Dark Personalities for Earnings Management

Downloads 220 (267,735)
Citation 11

Recruiting Dark Personalities for Earnings Management

Number of pages: 68 Posted: 18 Feb 2021
Ling L. Harris, Scott B. Jackson, Joel Owens and Nicholas Seybert
University of Nebraska at Lincoln, University of South Carolina, Portland State University and University of Maryland - Department of Accounting & Information Assurance
Downloads 220 (266,699)
Citation 11

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ethics, earnings management, employee selection, recruiting, hiring, accounting, management, job candidates, narcissism, dark triad, personality traits, experiment

Recruiting Dark Personalities for Earnings Management

Journal of Business Ethics, Forthcoming
Posted: 16 Feb 2021
Ling L. Harris, Scott B. Jackson, Joel Owens and Nicholas Seybert
University of Nebraska at Lincoln, University of South Carolina, Portland State University and University of Maryland - Department of Accounting & Information Assurance

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ethics, earnings management, employee selection, recruiting, hiring, accounting, management, job candidates, narcissism, dark triad, personality traits, experiment

7.

Seductive Language for Narcissists in Job Postings

Number of pages: 58 Posted: 25 Jun 2024
Jonathan Gay, Scott B. Jackson and Nicholas Seybert
University of Mississippi, University of South Carolina and University of Maryland - Department of Accounting & Information Assurance
Downloads 120 (452,753)

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Narcissism, job postings, earnings management, accounting, financial officers, bending rules, executive recruitment, recruiters, hiring practices, language

8.

Accounting for R&D: Evidence and Implications

Contemporary Accounting Research, Vol. 39 No. 3 (Fall 2022) pp. 2212–2233 doi:10.1111/1911-3846.12780
Number of pages: 22 Posted: 28 Sep 2022
Thomas Canace, Scott B. Jackson, Tao Ma and Aaron F. Zimbelman
Wake Forest University, University of South Carolina, Texas Tech University - Area of Accounting and University of South Carolina - Department of Accounting
Downloads 112 (470,944)

Abstract:

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research and development, R&D capitalization, R&D expense, earnings management, real earnings management, earnings shortfall

9.

Do Auditors Expect to be Rewarded for Inaction?

Number of pages: 35 Posted: 15 May 2024
Jonathan Gay, Scott B. Jackson and Aaron F. Zimbelman
University of Mississippi, University of South Carolina and University of South Carolina - Department of Accounting
Downloads 58 (693,240)

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skepticism; skeptical action; inaction; performance evaluations

10.

Superior-Subordinate Divergence in Controllability Judgments

Journal of Management Accounting Research, Forthcoming
Number of pages: 20 Posted: 27 Nov 2023
Jonathan Gay, Scott B. Jackson, Nathan Waddoups and Grazia Xiong
affiliation not provided to SSRN, University of South Carolina, University of Denver and Utah State University
Downloads 20 (988,419)

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controllability principle; divergence in controllability judgments; cognitive bias; subjective performance evaluation.

11.

Seductive Language for Narcissists in Job Postings

Management Science, Forthcoming https://doi.org/10.1287/mnsc.2024.05254
Number of pages: 58
Jonathan Gay, Scott B. Jackson and Nicholas Seybert
University of Mississippi, University of South Carolina and University of Maryland - Department of Accounting & Information Assurance
Downloads 2

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Narcissism, job postings, earnings management, accounting, financial officers, bending rules, executive recruitment, recruiters, hiring practices, language JEL codes: J2, M12, M41, M51

12.

R&D Investments, Capital Expenditures, and Earnings Thresholds

Canace Thomas., Jackson, Scott. and Ma, Tao, R&D Investments, Capital Expenditures, and Earnings Thresholds. Review of Accounting Studies 23(1): 265 - 295, 2018
Posted: 02 Mar 2020
Thomas Canace, Scott B. Jackson and Tao Ma
Wake Forest University, University of South Carolina and Texas Tech University - Area of Accounting

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13.

Are Discretionary Accounting and Finance Choices Made to Address Management Control Concerns by Influencing Organizational Actions?

Posted: 09 Mar 2016
Scott B. Jackson, Marlys Gascho Lipe and Nathan Waddoups
University of South Carolina, University of South Carolina - Department of Accounting and University of Denver

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Discretionary Accounting Choices, Management control, Decision Making, Mental Accounting

14.

How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?

Auditing: A Journal of Practice & Theory, Volume 29, Issue 2, pp. 27-43
Posted: 22 Jan 2010 Last Revised: 28 Aug 2014
Christopher P. Agoglia, Joseph F. Brazel, Richard C. Hatfield and Scott B. Jackson
University of Massachusetts at Amherst, North Carolina State University - Poole College of Management - Department of Accounting, University of Alabama and University of South Carolina

Abstract:

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audit quality, electronic communication, face-to-face interaction, misstatement risk, review process, workload pressure

15.

The Effect of Firms' Depreciation Method Choice on Managers' Capital Investment Decisions

Accounting Review, Vol. 83, No. 2, 2008
Posted: 11 Feb 2008 Last Revised: 23 Feb 2009
Scott B. Jackson
University of South Carolina

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Accounting depreciation, Accounting method choice, Accounting book value, Capital investment, Mental accounting, Mental depreciation