Dain C. Donelson

University of Iowa

108 Pappajohn Business Building

Iowa City, 52242-1000

United States

  • University of Iowa

SCHOLARLY PAPERS

36

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Top 7,707

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145

CROSSREF CITATIONS

47

Scholarly Papers (36)

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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 Penn State University
Downloads 1,129 (31,103)
Citation 14

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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 Penn State University
Downloads 988 (37,506)
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 975 (38,239)
Citation 9

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earnings persistence, earnings volatility, matching, special items

4.

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

The Accounting Review, Vol. 96 (6), pp. 183-213, November 2021.
Number of pages: 51 Posted: 08 Mar 2021 Last Revised: 12 Aug 2022
Dain C. Donelson, Antonis Kartapanis, John M. McInnis and Christopher Yust
University of Iowa, Texas A&M University - Mays Business School, University of Texas at Austin - Department of Accounting and Texas A&M University
Downloads 698 (60,236)

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Financial Reporting Fraud, Securities Litigation, AAER, SEC Enforcement, Restatements, Irregularities, Fraud Prediction Models

5.

The Need to Validate Exogenous Shocks: Shareholder Derivative Litigation, Universal Demand Laws and Firm Behavior

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 67 Posted: 30 Sep 2020 Last Revised: 22 Jun 2021
Dain C. Donelson, Laura Kettell, John M. McInnis and Sara Toynbee
University of Iowa, University of Texas at Austin, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Downloads 682 (62,132)
Citation 3

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Derivative Litigation; Universal Demand, Securities Class Actions, Litigation Risk, Financial Reporting, Compensation, Corporate Governance

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
Dain C. Donelson, John M. McInnis, Richard Mergenthaler and Yong Yu
University of Iowa, University of Texas at Austin - Department of Accounting, Penn State University and University of Texas at Austin
Downloads 639 (67,561)
Citation 12

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Securities litigation, disclosure, analyst forecasts, earnings news

7.

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 Penn State University
Downloads 608 (71,996)
Citation 8

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

8.

Spillover Effects in Disclosure-Related Securities Litigation

The Accounting Review, Vol. 97 (5), pp. 275-299, September 2022
Number of pages: 49 Posted: 22 Oct 2019 Last Revised: 29 Sep 2022
Dain C. Donelson, Rachel W. Flam and Christopher Yust
University of Iowa, London Business School and Texas A&M University
Downloads 505 (90,634)
Citation 5

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Securities Litigation; Peer Firm Spillover; Forecasts; Disclosure

9.

Nonrecurring Income Taxes

Number of pages: 75 Posted: 23 Jan 2016 Last Revised: 12 Jul 2021
Dain C. Donelson, Colin Koutney, Colin Koutney, Lillian F. Mills and Lillian F. Mills
University of Iowa, George Mason University - School of BusinessGeorge Mason University and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 492 (93,515)
Citation 4

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Nonrecurring Income Taxes, Accounting for Income Taxes, ASC 740

10.

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 468 (99,282)
Citation 15

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Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

11.

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, Colin Koutney and Colin Koutney
University of Iowa, Texas A&M University - Mays Business School and George Mason University - School of BusinessGeorge Mason University
Downloads 417 (113,742)
Citation 3

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Non-GAAP earnings, SEC Comment Letters, SEC regulation

12.

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 362 (133,536)
Citation 3

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

13.

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

Review of Accounting Studies, Vol. 27, pp. 519-569, June 2022
Number of pages: 69 Posted: 02 Mar 2018 Last Revised: 12 Aug 2022
Dain C. Donelson, Jennifer L. Glenn and Christopher Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 294 (166,742)

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

14.

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

Downloads 265 (185,508)

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 Penn State University
Downloads 265 (184,661)
Citation 8

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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 Penn State University

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

15.

The SEC's September Spike: Regulatory Inconsistency within the Fiscal Year

Number of pages: 55 Posted: 26 Feb 2022 Last Revised: 19 Jul 2022
Dain C. Donelson, Matthew Kubic and Sara Toynbee
University of Iowa, University of Texas at Austin and University of Texas at Austin
Downloads 249 (197,398)

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SEC enforcement, regulatory inconsistency, fiscal year, performance reporting

16.

The Effects of Independent Director Litigation Risk

Downloads 215 (227,210)

The Effects of Independent Director Litigation Risk

Contemporary Accounting Research, Vol. 39 (2), pp. 982-1022, Summer 2022
Number of pages: 61 Posted: 12 Nov 2019 Last Revised: 12 Aug 2022
Dain C. Donelson, Elizabeth Tori and Christopher Yust
University of Iowa, Oklahoma State University and Texas A&M University
Downloads 215 (226,618)

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

The Effects of Independent Director Litigation Risk

Contemporary Accounting Research, Forthcoming
Posted: 06 Dec 2021
Dain C. Donelson, Elizabeth Tori and Christopher Yust
University of Iowa, Oklahoma State University and Texas A&M University

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director labor market, director compensation, board composition, derivative litigation risk, entire fairness standard

17.

Revealing Corporate Financial Misreporting

Downloads 208 (234,257)
Citation 1

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 208 (233,727)
Citation 1

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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

18.

Does Media Coverage Cause Meritorious Shareholder Litigation? Evidence from the Stock Option Backdating Scandal

Journal of Law & Economics, Vol. 64 (3), pp. 567-601, August 2021.
Number of pages: 49 Posted: 24 Jan 2021 Last Revised: 12 Aug 2022
Dain C. Donelson, Antonis Kartapanis and Christopher Yust
University of Iowa, Texas A&M University - Mays Business School and Texas A&M University
Downloads 203 (239,491)
Citation 3

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Media, Backdating, Shareholder Litigation

19.

The Effect of Shareholder Scrutiny on Corporate Tax Behavior: Evidence from Shareholder Tax Litigation

Number of pages: 64 Posted: 18 Aug 2021 Last Revised: 16 May 2023
Dain C. Donelson, Jennifer L. Glenn, Sean T. McGuire and Christopher Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 202 (240,565)

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Tax Litigation, Tax Avoidance, Spillover, Agency Costs

20.

Fair Value Accounting Standards and Securities Litigation

Number of pages: 46 Posted: 18 Apr 2022
Musaib Ashraf, Dain C. Donelson, John M. McInnis and Richard Mergenthaler
Michigan State University - Eli Broad College of Business, University of Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 201 (241,622)

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Fair Value Standards, Securities Litigation

21.

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 191 (252,954)

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22.

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 166 (286,015)
Citation 6

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Earnings Disclosure, Securities Litigation, Market Returns

23.

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

Number of pages: 46 Posted: 28 Nov 2017
Dain C. Donelson, David Folsom, John M. McInnis, Richard Mergenthaler and Kyle Peterson
University of Iowa, University of Texas at El Paso - Department of Accounting & Information Systems, University of Texas at Austin - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 151 (309,577)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

24.

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 Yust
University of Iowa, University of Virginia - Darden School of Business and Texas A&M University
Downloads 136 (336,556)
Citation 2

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

25.

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

Journal of Financial Reporting, Vol. 6 (2), pp. 63-87, Fall 2021
Number of pages: 49 Posted: 01 Mar 2019 Last Revised: 12 Aug 2022
Dain C. Donelson, Brian Monsen and Christopher Yust
University of Iowa, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University
Downloads 115 (381,050)
Citation 1

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Directors’ and Officers’ Insurance; Audit Fees; Agency Costs; Financial Reporting; Country-Specific Studies

26.

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 (3), pp. 663–696, September 2019., Mays Business School Research Paper No. 3028807
Number of pages: 36 Posted: 31 Aug 2017 Last Revised: 19 Apr 2023
Dain C. Donelson and Christopher Yust
University of Iowa and Texas A&M University
Downloads 58 (573,353)
Citation 7

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

27.

Regulatory Policy Enforcement and Corporate Performance

Number of pages: 54 Posted: 20 Mar 2023 Last Revised: 10 Jun 2023
Dain C. Donelson, Jon A. Garfinkel and Sepehr Roudini
University of Iowa, University of Iowa - Tippie College of Business and University of Iowa
Downloads 55 (597,623)

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28.

Information Production and Translation of Legalese: The Media’s Role in Impounding Price Information from Case Filings

Number of pages: 58 Posted: 14 May 2023
Dain C. Donelson, Antonis Kartapanis and Christopher Yust
University of Iowa, Texas A&M University - Mays Business School and Texas A&M University
Downloads 49 (618,480)

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Media, Market Reaction, Securities Litigation, Securities Class Action, Investor Processing Costs

29.

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

Accounting, Organizations and Society, Forthcoming, https://doi.org/10.1016/j.aos.2020.101157
Posted: 19 Jun 2020 Last Revised: 04 Sep 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

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Audit Quality, Consulting, PCAOB, Non-Audit Services

30.

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

31.

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 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

32.

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

33.

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

34.

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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35.

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

36.

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 Yust
University of Iowa and Texas A&M University

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Litigation risk, state corporate law, Nevada, agency costs