Kenneth J. Merkley

Indiana University - Kelley School of Business - Department of Accounting

1309 E. 10th Street

Bloomington, IN 47405

United States

  • Indiana University - Kelley School of Business - Department of Accounting

SCHOLARLY PAPERS

26

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26,458

SSRN CITATIONS
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Top 3,009

in Total Papers Citations

399

CROSSREF CITATIONS

158

Scholarly Papers (26)

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1.

Human versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 21 Jan 2020 Last Revised: 16 Sep 2022
Braiden Coleman, Kenneth J. Merkley and Joseph Pacelli
University of Georgia - Terry College of Business, Indiana University - Kelley School of Business - Department of Accounting and Harvard University - Business School (HBS)
Downloads 5,196 (2,962)
Citation 14

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FinTech, Analysts, Robo-Analyst, Investment Recommendations

2.

Government Guarantees and Banks' Income Smoothing

Journal of Financial Services Research (forthcoming)
Number of pages: 46 Posted: 21 Jun 2016 Last Revised: 17 Jan 2023
Manuela Dantas, Kenneth J. Merkley and Felipe Bastos G. Silva
California State University, Northridge, Indiana University - Kelley School of Business - Department of Accounting and University of Missouri, Columbia
Downloads 4,019 (4,574)
Citation 5

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government guarantees; income smoothing, information quality; international financial stability

3.

Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures

The Accounting Review, Vol. 89, No. 2, 2014
Number of pages: 52 Posted: 21 Dec 2011 Last Revised: 16 Jul 2014
Kenneth J. Merkley
Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,688 (18,374)
Citation 30

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Corporate Disclosure, Research and Development, Earnings Performance, Narrative Disclosure, Qualitative Disclosure

4.

The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts

The Accounting Review, Vol. 86, No. 3, 2011
Number of pages: 48 Posted: 24 Sep 2009 Last Revised: 05 Mar 2012
Reuven Lehavy, Feng Li and Kenneth J. Merkley
University of Michigan, Stephen M. Ross School of Business, Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,415 (24,052)
Citation 53

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analyst coverage, analyst's forecasts, disclosure, annual report readability

5.

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Downloads 1,223 (29,769)
Citation 9

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

28th Annual Conference on Financial Economics and Accounting
Number of pages: 65 Posted: 26 Apr 2017 Last Revised: 30 Jun 2019
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,223 (29,283)
Citation 9

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Financial Reporting, Materiality, Auditing, Reporting Quality

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business

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Financial Reporting, Materiality, Auditing, Reporting Quality

6.

Does the Scope of Sell-Side Analyst Industry Matter? An Examination of Bias, Accuracy and Information Content of Analyst Reports

Journal of Finance, Forthcoming
Number of pages: 61 Posted: 06 Jun 2013 Last Revised: 01 Apr 2021
Kenneth J. Merkley, Roni Michaely and Joseph Pacelli
Indiana University - Kelley School of Business - Department of Accounting, The University of Hong Kong and Harvard University - Business School (HBS)
Downloads 1,098 (34,731)
Citation 18

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Analyst Industry, Sell-side equity analysts, Analyst reports, earnings forecasts, IPOs

7.

Internal Control Weaknesses and the Demand for Financial Skills: Evidence from U.S. Job Postings

Kelley School of Business Research Paper No. 2020-54
Number of pages: 52 Posted: 28 Feb 2020 Last Revised: 30 Apr 2020
Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
McDonough School of Business, Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,094 (34,932)
Citation 2

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Internal Controls, Material Weakness, SOX 404, Human Capital, Job Postings, Financial Skills Demand

8.

Immaterial Error Corrections and Financial Reporting Reliability

Downloads 1,078 (35,695)
Citation 25

Immaterial Error Corrections and Financial Reporting Reliability

Number of pages: 59 Posted: 27 Aug 2016 Last Revised: 15 Jun 2021
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,078 (35,173)
Citation 25

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immaterial, material, misstatement correction, error correction, materiality, revision, out-of-period adjustment, financial reporting quality, audit quality

Immaterial Error Corrections and Financial Reporting Reliability

Contemporary Accounting Research, Forthcoming
Posted: 08 Jul 2021
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business

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misstatement correction, error correction, materiality, revision, out-of-period adjustment, financial reporting quality

9.

The Costs of Waiving Audit Adjustments

Journal of Accounting Research, Vol. 60, Iss. 5, pgs. 1813-1857
Number of pages: 62 Posted: 07 Feb 2018 Last Revised: 31 Aug 2023
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 886 (47,022)
Citation 3

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Financial reporting reliability, audit adjustments, restatements, waive versus record, earnings management

10.

Early Annual Reports

Downloads 820 (52,315)
Citation 2

Early Annual Reports

Number of pages: 52 Posted: 24 Jul 2009 Last Revised: 27 Nov 2015
Preeti Choudhary, Kenneth J. Merkley and Jason D. Schloetzer
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads 624 (73,784)

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disclosure; confirmation; audited financial reports; regulation; informativeness

Disclosure Timing and the Economic Role of Mandatory Reporting: Evidence from Managers’ Decisions to File Audited Reports Early

Georgetown McDonough School of Business Research Paper No. 2012-01, Johnson School Research Paper Series No. 14-2012
Number of pages: 42 Posted: 30 Apr 2012 Last Revised: 29 Aug 2014
Preeti Choudhary, Kenneth J. Merkley and Jason D. Schloetzer
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads 196 (263,946)
Citation 2

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disclosure, information asymmetry, SEC periodic reports, regulation

11.

Cultural Diversity on Wall Street: Evidence from Consensus Earnings Forecasts

Journal of Accounting & Economics (JAE), Forthcoming, Swiss Finance Institute Research Paper No. 19-07
Number of pages: 56 Posted: 10 Nov 2017 Last Revised: 05 Mar 2021
Kenneth J. Merkley, Roni Michaely and Joseph Pacelli
Indiana University - Kelley School of Business - Department of Accounting, The University of Hong Kong and Harvard University - Business School (HBS)
Downloads 771 (56,794)
Citation 9

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Diversity; Culture; Forecasting; Sell-side analysts; Information aggregation

12.

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, 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 - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 768 (57,089)
Citation 19

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Non-GAAP Disclosure, Litigation Risk, Regulation

13.

The Paradox of Innovation Non-Disclosure: Evidence from Licensing Contracts

Number of pages: 63 Posted: 19 Jan 2017 Last Revised: 09 Sep 2022
Gaurav Kankanhalli, Alan Kwan and Kenneth J. Merkley
University of Pittsburgh - Katz Graduate School of Business, The University of Hong Kong and Indiana University - Kelley School of Business - Department of Accounting
Downloads 766 (57,376)
Citation 3

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Innovation, Disclosure, Redaction, Licensing, Patents, R&D

14.

Securities Law Expertise and Corporate Disclosure

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Sep 2015 Last Revised: 24 Aug 2018
Zahn Bozanic, Preeti Choudhary and Kenneth J. Merkley
Florida State University, University of Arizona, Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 702 (64,342)
Citation 6

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External advisor, legal counsel, securities law, disclosure, SEC, comment letters, regulation

15.

The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance

Number of pages: 52 Posted: 23 Dec 2014 Last Revised: 10 Sep 2019
Kristian D. Allee, Theodore E. Christensen, Theodore E. Christensen, Bryan S. Graden and Kenneth J. Merkley
University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Southern Utah University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 597 (78,928)
Citation 9

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earnings guidance, management earnings forecasts, initial public offerings

16.

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 581 (81,575)
Citation 5

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

17.

Crypto-Influencers

Number of pages: 49 Posted: 19 Apr 2023 Last Revised: 23 May 2023
Kenneth J. Merkley, Joseph Pacelli, Mark Piorkowski and Brian Williams
Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS), Indiana University Bloomington - Kelley School of Business and Texas A&M University
Downloads 562 (85,107)

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Cryptocurrency, Information Intermediaries, Social Media

18.

Through the Eyes of the Founder: CEO Characteristics and Firms' Regulatory Filings

Journal of Business Finance & Accounting, forthcoming, Kenan Institute of Private Enterprise Research Paper No. 21-02
Number of pages: 51 Posted: 04 May 2017 Last Revised: 27 Oct 2021
Bradley E. Hendricks, Mark H. Lang and Kenneth J. Merkley
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Indiana University - Kelley School of Business - Department of Accounting
Downloads 449 (111,768)
Citation 4

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Regulatory Filings, Mandatory Disclosure, Founder, Managerial Style, CEO

19.

Learning Through Failure: The Effect of Banks’ Recent Default Experience on Borrowers’ Timely Loss Recognition

Kelley School of Business Research Paper No. 16-35
Number of pages: 53 Posted: 04 Apr 2016 Last Revised: 13 Apr 2018
Janet Gao, Chuchu Liang, Kenneth J. Merkley and Joseph Pacelli
McDonough School of Business, University of California, Irvine - Paul Merage School of Business, Indiana University - Kelley School of Business - Department of Accounting and Harvard University - Business School (HBS)
Downloads 430 (117,655)

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Syndicated Loans, Timely Loss Recognition, Bank Monitoring, Loan Contracts, Covenants

20.

Audit Personnel Salaries and Audit Quality

Downloads 404 (126,471)
Citation 21

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 18-42
Number of pages: 60 Posted: 08 May 2018
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 205 (253,289)
Citation 2

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Audit Personnel Salary, Audit Quality, Salary Determinants, Audit Fees

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 01 Jul 2016
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 199 (260,316)
Citation 1

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Audit Personnel Salaries

21.

Does FOIA Foil the SEC's Intent to Keep Investigations Confidential?

Management Science, Forthcoming, Kelley School of Business Research Paper No. 2020-56
Number of pages: 37 Posted: 28 Feb 2020
Braiden Coleman, Kenneth J. Merkley, Brian P. Miller and Joseph Pacelli
University of Georgia - Terry College of Business, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Harvard University - Business School (HBS)
Downloads 399 (128,343)
Citation 1

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SEC Investigations, Freedom of Information Act, Exemption Denials

22.

Audit Personnel Salaries and Audit Quality

Number of pages: 58 Posted: 01 Jul 2016 Last Revised: 29 May 2017
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 353 (147,006)
Citation 7

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Audit Salaries, Audit Quality, Audit Office

23.

Detailed Management Earnings Forecasts: Do Analysts Listen?

Review of Accounting Studies, Vol. 18, No. 2, 2013
Number of pages: 48 Posted: 13 Oct 2011 Last Revised: 09 Jul 2014
Kenneth J. Merkley, Linda Smith Bamber, Theodore E. Christensen and Theodore E. Christensen
Indiana University - Kelley School of Business - Department of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 352 (147,446)
Citation 7

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Management Earnings Forecasts, Disaggregation, Security Analysts

24.

Out of Balance: Do Analysts Issue Sell Recommendations to Manage their Recommendation Distributions?

Swiss Finance Institute Research Paper No. 20-61
Number of pages: 52 Posted: 06 Aug 2020 Last Revised: 24 Feb 2021
Charles Chao Kang, Kenneth J. Merkley, Roni Michaely and Joseph Pacelli
Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting, The University of Hong Kong and Harvard University - Business School (HBS)
Downloads 285 (184,397)

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Sell-side analysts, bias, stock recommendations

25.

Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?

Review of Accounting Studies, 2011, Vol. 16 (3): 501-527
Number of pages: 41 Posted: 01 Dec 2010 Last Revised: 24 Mar 2019
Theodore E. Christensen, Theodore E. Christensen, Kenneth J. Merkley, Jenny Wu Tucker and Shankar Venkataraman
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Indiana University - Kelley School of Business - Department of Accounting, University of Florida - Warrington College of Business and Bentley University - McCallum Graduate School of Business
Downloads 272 (193,378)
Citation 14

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Street Earnings, Earnings Guidance, Special Items, Pro Forma Guidance

26.

Customers’ Response to Firms’ Disclosure of Social Stances: Evidence from Voting Reform Laws

Forthcoming, Review of Accounting Studies
Number of pages: 62 Posted: 09 Jun 2022 Last Revised: 15 Nov 2023
Hengda Jin, Kenneth J. Merkley, Anish Sharma and Karen Ton
Texas A&M University - Mays Business School, Indiana University - Kelley School of Business - Department of Accounting, University of Georgia - J.M. Tull School of Accounting and Villanova University
Downloads 250 (210,261)

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ESG; corporate activism; voting reform laws; customer behavior; big data