Dain C. Donelson

University of Texas at Austin - Red McCombs School of Business

Associate Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

26

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CITATIONS
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Top 15,984

in Total Papers Citations

31

Scholarly Papers (26)

1.

Rules-Based Accounting Standards and Litigation

Accounting Review, Forthcoming, McCombs Research Paper Series No. ACC-06-10
Number of pages: 61 Posted: 05 Jan 2010 Last Revised: 11 Feb 2012
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 1,018 (20,730)
Citation 26

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Securities litigation, safe harbor, rules-based standards, principles-based standards

2.

The Effect of Governance Reforms on Financial Reporting Fraud

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 66 Posted: 29 Aug 2012 Last Revised: 15 Feb 2016
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 874 (25,911)
Citation 4

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Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence

3.

Changes Over Time in the Revenue-Expense Relation: Accounting or Economics?

Accounting Review, Vol. 86, pp. 945-974, May 2011, McCombs Research Paper Series No. ACC-08-09
Number of pages: 50 Posted: 13 Aug 2009 Last Revised: 12 Apr 2011
Dain C. Donelson, Ross Jennings and John M. McInnis
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 857 (26,638)
Citation 24

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earnings persistence, earnings volatility, matching, special items

4.

Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 01 Sep 2009 Last Revised: 30 Sep 2011
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 557 (47,654)
Citation 8

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Meet or Beat, Earnings Discontinuities, Earnings Management, Securities Litigation, Restatements

5.

The Timeliness of Bad Earnings News and Litigation Risk

Accounting Review, Forthcoming, McCombs Research Paper Series No. IROM-08-10
Number of pages: 44 Posted: 18 Jul 2010 Last Revised: 01 Jun 2012
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting, The University of Arizona - Eller College of Management and University of Texas at Austin
Downloads 544 (49,049)
Citation 22

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Securities litigation, disclosure, analyst forecasts, earnings news

6.

Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders

Number of pages: 62 Posted: 02 Sep 2014 Last Revised: 01 Jul 2016
Dain C. Donelson, Ross Jennings and John M. McInnis
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 414 (68,850)
Citation 7

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Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

7.

The Effect of R&D on Future Returns and Earnings Forecasts

Review of Accounting Studies, Forthcoming, Tuck School of Business Working Paper No. 2011-97
Number of pages: 42 Posted: 03 Jun 2011 Last Revised: 31 Aug 2011
Robert J. Resutek and Dain C. Donelson
University of Georgia - J.M. Tull School of Accounting and University of Texas at Austin - Red McCombs School of Business
Downloads 292 (102,386)
Citation 5

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R&D, value/growth, analyst forecasts, mispricing

8.

Nonrecurring Income Taxes: Highly Predictable Only During Tax Reform

Number of pages: 56 Posted: 23 Jan 2016 Last Revised: 02 Jun 2019
Dain C. Donelson, Colin Koutney and Lillian F. Mills
University of Texas at Austin - Red McCombs School of Business, George Mason University - School of Business and University of Texas at Austin - McCombs School of Business
Downloads 262 (114,871)
Citation 1

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Nonrecurring Income Taxes, Accounting for Income Taxes, ASC 740

9.

Audit Firm Reputational Consequences of Alleged Non-Accounting Misconduct by Clients: How Bargaining Power Temporarily Shifts Around Securities Litigation

AUDITING: A Journal of Practice & Theory, DOI: 10.2308/ajpt-52405, Forthcoming
Number of pages: 50 Posted: 25 May 2016 Last Revised: 11 Mar 2019
Dain C. Donelson, Matthew Ege and Justin Leiby
University of Texas at Austin - Red McCombs School of Business, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Downloads 217 (138,730)

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Securities Litigation, Reputation, Audit Fees, Audit Pricing

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 23 May 2014 Last Revised: 30 Jan 2016
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 207 (144,774)
Citation 2

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Rules-based accounting standards, standard setting, litigation, transaction complexity

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Journal of Accounting Research, Volume 54, Issue 3, Pages 827–861, June 2016
Posted: 26 Apr 2017
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management

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Rules-Based Accounting Standards, Standard Setting, Litigation, Transaction Complexity

11.

Requiem for a Regulator: The Office of Thrift Supervision's Performance During the Financial Crisis

North Carolina Law Review, Vol. 89, No. 4, p. 1777, 2011
Number of pages: 36 Posted: 01 Dec 2011
David T. Zaring and Dain C. Donelson
University of Pennsylvania - Legal Studies Department and University of Texas at Austin - Red McCombs School of Business
Downloads 160 (182,748)

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12.

Large Market Declines and Securities Litigation: Implications for Disclosing Adverse Earnings News

Management Science, Forthcoming
Number of pages: 41 Posted: 29 Jan 2014 Last Revised: 30 Jun 2016
Dain C. Donelson and Justin Hopkins
University of Texas at Austin - Red McCombs School of Business and University of Virginia - Darden School of Business
Downloads 141 (202,835)
Citation 2

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Earnings Disclosure, Securities Litigation, Market Returns

Revealing Corporate Financial Misreporting

Contemporary Accounting Research, Forthcoming
Number of pages: 61 Posted: 20 Sep 2018
Quinn Curtis, Dain C. Donelson and Justin Hopkins
University of Virginia School of Law, University of Texas at Austin - Red McCombs School of Business and University of Virginia - Darden School of Business
Downloads 114 (240,062)

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restatements, governance, disclosure, information environment, regulation

Revealing Corporate Financial Misreporting

Contemporary Accounting Research, Forthcoming
Posted: 03 Jan 2019
Quinn Curtis, Dain C. Donelson and Justin Hopkins
University of Virginia School of Law, University of Texas at Austin - Red McCombs School of Business and University of Virginia - Darden School of Business

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Restatements, Governance, Disclosure, Information Environment, Regulation

14.

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

Number of pages: 46 Posted: 28 Nov 2017
University of Texas at Austin - Red McCombs School of Business, University of Texas at El Paso - Department of Accounting & Information Systems, University of Texas at Austin - Department of Accounting, The University of Arizona - Eller College of Management and University of Oregon - Charles H. Lundquist School of Business
Downloads 105 (253,162)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

15.

Trends in Tax-Related Litigation and D&O Insurance Pricing: Did Increased Tax Risk Affect Litigation Costs?

Number of pages: 56 Posted: 02 Mar 2018 Last Revised: 25 Sep 2018
Dain C. Donelson, Jennifer L. Glenn and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 95 (270,528)

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Shareholder Litigation, SEC Enforcement, Tax Avoidance, Accounting for Income Tax, Directors’ and Officers’ Insurance

16.

The Cost of Disclosure Regulation: Evidence from D&O Insurance and Nonmeritorious Securities Litigation

Review of Accounting Studies, 23 (2), pp. 528-588, June 2018, Mays Business School Research Paper No. 3112661
Number of pages: 67 Posted: 06 Feb 2018 Last Revised: 03 May 2018
Dain C. Donelson, Justin Hopkins and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business, University of Virginia - Darden School of Business and Texas A&M University
Downloads 90 (280,019)
Citation 3

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Disclosure Regulation; Directors’ and Officers’ (D&O) Insurance, Litigation

17.

SEC Non-GAAP Comment Letters and Firm Disclosures

Number of pages: 42 Posted: 21 May 2019
Dain C. Donelson, Antonis Kartapanis and Colin Koutney
University of Texas at Austin - Red McCombs School of Business, Texas A&M University - Mays Business School and George Mason University - School of Business
Downloads 60 (354,813)

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Non-GAAP earnings, SEC Comment Letters, SEC regulation

18.

Insurers and Lenders as Monitors During Securities Litigation: Evidence from D&O Insurance Premiums, Interest Rates and Litigation Costs

Journal of Risk and Insurance, Forthcoming, Mays Business School Research Paper No. 3028807
Number of pages: 36 Posted: 31 Aug 2017 Last Revised: 12 Jun 2019
Dain C. Donelson and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business and Texas A&M University
Downloads 34 (443,049)
Citation 1

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Securities Litigation, Directors’ and Officers’ Insurance, Interest Rates, Litigation Costs

19.

U.S. Evidence from D&O Insurance on Agency Costs: Implications for Country-Specific Studies

Number of pages: 60 Posted: 01 Mar 2019
Dain C. Donelson, Brian Monsen and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 32 (451,669)

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Directors’ and Officers’ Insurance; Audit Fees; Agency Costs; Financial Reporting

20.

Creating Quality Courts

Journal of Empirical Legal Studies, Vol. 7, Issue 3, pp. 490-510, September 2010
Number of pages: 21 Posted: 26 Jul 2010
Frank B. Cross and Dain C. Donelson
Deceased and University of Texas at Austin - Red McCombs School of Business
Downloads 3 (620,064)
Citation 4
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21.

The Role of D&O Insurance in Securities Fraud Class Action Settlements

Journal of Law and Economics, Vol 58 (4), pp 747-778, November 2015
Posted: 02 Jun 2015 Last Revised: 30 Jun 2016
Dain C. Donelson, Justin Hopkins and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business, University of Virginia - Darden School of Business and Texas A&M University

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Securities Litigation, Directors’ and Officers’ (D&O) Insurance, Settlements, Fraud

22.

The Predictive Qualities of Earnings Volatility and Earnings Uncertainty

Review of Accounting Studies, Forthcoming
Posted: 01 Oct 2014
Dain C. Donelson and Robert J. Resutek
University of Texas at Austin - Red McCombs School of Business and University of Georgia - J.M. Tull School of Accounting

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Earnings Volatility, Information Uncertainty, Earnings Prediction, Analyst Forecasts, Asset Pricing

23.

Internal Control Weaknesses and Financial Reporting Fraud

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 14 Jun 2014 Last Revised: 30 Sep 2016
Dain C. Donelson, Matthew Ege and John M. McInnis
University of Texas at Austin - Red McCombs School of Business, Texas A&M University - Department of Accounting and University of Texas at Austin - Department of Accounting

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internal control weaknesses, Sarbanes-Oxley Act (SOX), fraud, PCAOB

24.

Litigation Against Auditors

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willeken, 2013
Posted: 12 Apr 2014
Dain C. Donelson, Kathryn Kadous and John M. McInnis
University of Texas at Austin - Red McCombs School of Business, Emory University - Goizueta Business School and University of Texas at Austin - Department of Accounting

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25.

Audit Committee Financial Expertise and Earnings Management: The Role of Status

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Oct 2013 Last Revised: 29 Aug 2014
Patrick Badolato, Dain C. Donelson and Matthew Ege
University of Texas at Austin, University of Texas at Austin - Red McCombs School of Business and Texas A&M University - Department of Accounting

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audit committees, earnings management, status, financial expertise

26.

Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law

Journal of Law and Economics, Vol 57 (3), pp 747-780, August 2014
Posted: 30 Nov 2012 Last Revised: 03 Nov 2015
Dain C. Donelson and Christopher G. Yust
University of Texas at Austin - Red McCombs School of Business and Texas A&M University

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Litigation risk, state corporate law, Nevada, agency costs