Dain C. Donelson

University of Iowa

108 Pappajohn Business Building

Iowa City, 52242-1000

United States

SCHOLARLY PAPERS

29

DOWNLOADS
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Top 7,353

in Total Papers Downloads

6,623

SSRN CITATIONS
Rank 11,214

SSRN RANKINGS

Top 11,214

in Total Papers Citations

49

CROSSREF CITATIONS

49

Scholarly Papers (29)

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 Iowa, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 1,034 (22,853)
Citation 12

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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 Iowa, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 896 (28,132)
Citation 3

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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 Iowa, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 882 (28,768)
Citation 9

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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 Iowa, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 567 (52,197)
Citation 4

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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 Iowa, University of Texas at Austin - Department of Accounting, The University of Arizona - Eller College of Management and University of Texas at Austin
Downloads 555 (53,602)
Citation 9

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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 Iowa, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 425 (74,623)
Citation 10

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Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

7.

Nonrecurring Income Taxes

Number of pages: 71 Posted: 23 Jan 2016 Last Revised: 29 Jun 2020
Dain C. Donelson, Colin Koutney and Lillian F. Mills
University of Iowa, George Mason University - School of Business and University of Texas at Austin - McCombs School of Business
Downloads 327 (100,844)
Citation 3

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Nonrecurring Income Taxes, Accounting for Income Taxes, ASC 740

8.

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 Iowa
Downloads 306 (108,421)
Citation 1

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

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 Iowa, University of Texas at Austin - Department of Accounting and The University of Arizona - Eller College of Management
Downloads 216 (154,240)
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 Iowa, 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

10.

SEC Non-GAAP Comment Letters and Firm Disclosures

Number of pages: 53 Posted: 21 May 2019 Last Revised: 14 Apr 2020
Dain C. Donelson, Antonis Kartapanis and Colin Koutney
University of Iowa, Texas A&M University - Mays Business School and George Mason University - School of Business
Downloads 175 (187,322)
Citation 3

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Non-GAAP earnings, SEC Comment Letters, SEC regulation

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 Iowa
Downloads 162 (200,123)

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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 Iowa and University of Virginia - Darden School of Business
Downloads 160 (202,498)

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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 Iowa and University of Virginia - Darden School of Business

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Restatements, Governance, Disclosure, Information Environment, Regulation

13.

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 Iowa and University of Virginia - Darden School of Business
Downloads 145 (219,490)
Citation 3

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Earnings Disclosure, Securities Litigation, Market Returns

14.

Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance

Number of pages: 68 Posted: 02 Mar 2018 Last Revised: 03 Jun 2020
Dain C. Donelson, Jennifer L. Glenn and Christopher G. Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 140 (225,676)

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Tax Litigation, Tax Risk, Tax Aggressiveness, Tax Uncertainty, Directors’ and Officers’ Insurance

15.

Spillover Effects in Securities Litigation

Number of pages: 44 Posted: 22 Oct 2019 Last Revised: 17 Jun 2020
Dain C. Donelson, Rachel W. Flam and Christopher G. Yust
University of Iowa, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 137 (229,618)

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Securities Litigation; Financial Reporting; Disclosure; Peer Firm Spillover

16.

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

Number of pages: 46 Posted: 28 Nov 2017
University of Iowa, 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 124 (247,987)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

17.

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 Iowa, University of Virginia - Darden School of Business and Texas A&M University
Downloads 98 (292,712)
Citation 1

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

18.

Litigation Risk and the Independent Director Labor Market

Number of pages: 48 Posted: 12 Nov 2019 Last Revised: 23 Jun 2020
Dain C. Donelson, Elizabeth Tori and Christopher G. Yust
University of Iowa, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 94 (300,636)

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Director Labor Market; Derivative Litigation; Board Composition; Director Compensation; Litigation Risk; Entire Fairness Standard

19.

The Revival of Large Consulting Practices at the Big 4 and Audit Quality

Number of pages: 71 Posted: 19 Jun 2020
Dain C. Donelson, Matthew Ege, Andy Imdieke and Eldar Maksymov
University of Iowa, Texas A&M University - Department of Accounting, University of Notre Dame - Mendoza College of Business and Arizona State University (ASU) - School of Accountancy
Downloads 76 (342,183)
Citation 1

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Audit Quality, Consulting, PCAOB, Non-Audit Services

20.

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

Number of pages: 48 Posted: 01 Mar 2019 Last Revised: 09 Sep 2019
Dain C. Donelson, Brian Monsen and Christopher G. Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 64 (375,568)
Citation 1

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

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 Iowa and Texas A&M University
Downloads 37 (485,127)
Citation 2

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

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

Journal of Risk and Insurance, Vol. 86, Issue 3, pp. 663-696, 2019
Number of pages: 34 Posted: 28 May 2020
Dain C. Donelson and Christopher G. Yust
University of Iowa and Texas A&M University
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22.

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 Iowa
Downloads 3 (685,877)
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23.

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
Posted: 25 May 2016 Last Revised: 08 Apr 2020
Dain C. Donelson, Matthew Ege and Justin Leiby
University of Iowa, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

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Securities Litigation, Reputation, Audit Fees, Audit Pricing

24.

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 Iowa, 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

25.

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 Iowa and University of Georgia - J.M. Tull School of Accounting

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

26.

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 Iowa, 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

27.

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

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28.

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 Iowa and Texas A&M University - Department of Accounting

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audit committees, earnings management, status, financial expertise

29.

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 Iowa and Texas A&M University

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Litigation risk, state corporate law, Nevada, agency costs