Dain C. Donelson

University of Texas at Austin - Red McCombs School of Business

Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 7,065

SSRN RANKINGS

Top 7,065

in Total Papers Downloads

6,479

SSRN CITATIONS
Rank 12,167

SSRN RANKINGS

Top 12,167

in Total Papers Citations

33

CROSSREF CITATIONS

45

Scholarly Papers (28)

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 1,025 (21,533)
Citation 11

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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 886 (26,648)
Citation 2

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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 869 (27,367)
Citation 4

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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 563 (49,277)
Citation 2

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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 547 (51,095)
Citation 5

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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 421 (70,726)
Citation 6

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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 295 (105,954)

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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 294 (106,322)
Citation 2

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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 235 (134,216)
Citation 2

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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 210 (149,198)
Citation 4

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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 162 (188,706)

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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 Texas at Austin - Red McCombs School of Business and University of Virginia - Darden School of Business
Downloads 143 (209,951)

Abstract:

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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

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 Texas at Austin - Red McCombs School of Business and University of Virginia - Darden School of Business
Downloads 143 (209,480)
Citation 2

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Earnings Disclosure, Securities Litigation, Market Returns

14.

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

Number of pages: 64 Posted: 02 Mar 2018 Last Revised: 31 Jul 2019
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 119 (241,611)

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

15.

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 117 (244,669)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

16.

SEC Non-GAAP Comment Letters and Firm Disclosures

Number of pages: 48 Posted: 21 May 2019 Last Revised: 28 Sep 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 109 (257,310)
Citation 1

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Non-GAAP earnings, SEC Comment Letters, SEC regulation

17.

Spillover Effects in Securities Litigation

Number of pages: 42 Posted: 22 Oct 2019 Last Revised: 04 Nov 2019
Dain C. Donelson, Rachel W. Flam 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 96 (280,583)

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Securities Litigation, Disclosure, Management Forecasts, Financial Reporting

18.

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 94 (284,340)
Citation 2

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

19.

Litigation Risk and the Independent Director Labor Market

Number of pages: 45 Posted: 12 Nov 2019 Last Revised: 08 Jan 2020
Dain C. Donelson, Elizabeth Tori 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 65 (352,725)

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Director Labor Market, Derivative Litigation, Board Composition, Director Compensation, Insider Trading, Litigation Risk, Entire Fairness Standard

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 Texas at Austin - Red McCombs School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 49 (403,212)
Citation 1

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

21.

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 (462,589)
Citation 1

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

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 Texas at Austin - Red McCombs School of Business
Downloads 3 (648,448)
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23.

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

24.

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

25.

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

26.

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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27.

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

28.

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