Dain C. Donelson

University of Texas at Austin - McCombs School of Business

Associate Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

19

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CITATIONS
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14

Scholarly Papers (19)

1.

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 - McCombs School of Business, Texas A&M University - Department of Accounting and University of Texas at Austin - Department of Accounting

Abstract:

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

2.

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 846 (18,390)
Citation 3

Abstract:

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

3.

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 706 (23,607)

Abstract:

Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence

4.

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 - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 645 (25,746)
Citation 3

Abstract:

earnings persistence, earnings volatility, matching, special items

5.

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 506 (40,398)
Citation 5

Abstract:

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

6.

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 - McCombs School of Business, University of Texas at Austin - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Texas at Austin
Downloads 444 (45,245)
Citation 2

Abstract:

Securities litigation, disclosure, analyst forecasts, earnings news

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 - McCombs School of Business
Downloads 265 (87,840)

Abstract:

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

8.

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 - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 211 (68,990)

Abstract:

Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 168 (145,431)

Abstract:

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
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Abstract:

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

10.

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 - McCombs School of Business
Downloads 132 (158,559)

Abstract:

11.

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 - McCombs School of Business and University of Virginia – Darden Graduate School of Business Administration
Downloads 67 (194,173)

Abstract:

Earnings Disclosure, Securities Litigation, Market Returns

12.

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
University of Texas at Austin - Department of Information, Risk and Operations Management and University of Texas at Austin - McCombs School of Business
Downloads 3 (521,593)
Citation 1

Abstract:

13.

Audit Firm Reputational Consequences of Alleged Non-Accounting Misconduct by Clients

Number of pages: 47 Posted: 25 May 2016 Last Revised: 04 Apr 2017
Dain C. Donelson, Matthew Ege and Justin Leiby
University of Texas at Austin - McCombs School of Business, Texas A&M University - Department of Accounting and University of Georgia
Downloads 0 (175,862)

Abstract:

Audit Fees, Audit Pricing, Litigation, Reputation

14.

Nonrecurring Income Taxes: Do Analysts and Investors Identify and Adjust for Transitory Tax Expense Items?

Number of pages: 53 Posted: 23 Jan 2016
Dain C. Donelson, Colin Q. Koutney and Lillian F. Mills
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - McCombs School of Business and University of Texas at Austin - McCombs School of Business
Downloads 0 (196,599)

Abstract:

Nonrecurring income taxes, Transitory components of tax expense, Non-GAAP earnings, Information content of earnings

15.

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 - McCombs School of Business, University of Virginia – Darden Graduate School of Business Administration and Texas A&M University

Abstract:

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

16.

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 - McCombs School of Business and University of Georgia - J.M. Tull School of Accounting

Abstract:

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

17.

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 - McCombs School of Business, Emory University - Goizueta Business School and University of Texas at Austin - Department of Accounting

Abstract:

18.

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 - McCombs School of Business and Texas A&M University - Department of Accounting

Abstract:

audit committees, earnings management, status, financial expertise

19.

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 - McCombs School of Business and Texas A&M University

Abstract:

Litigation risk, state corporate law, Nevada, agency costs