Brian P. Miller

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor of Accounting

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 6,906

SSRN RANKINGS

Top 6,906

in Total Papers Downloads

9,145

SSRN CITATIONS
Rank 5,441

SSRN RANKINGS

Top 5,441

in Total Papers Citations

172

CROSSREF CITATIONS

72

Scholarly Papers (20)

1.

The Impact of Financial Reporting on Equity versus Debt Markets: Macroeconomic Evidence from Mandatory IFRS Adoption

Number of pages: 51 Posted: 18 May 2009 Last Revised: 12 May 2014
Messod D. Beneish, Brian P. Miller and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 2,327 (8,779)
Citation 35

Abstract:

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IFRS, Cross Border Investment, Home Bias, Debt

2.

The Effects of Reporting Complexity on Small and Large Investor Trading

Number of pages: 47 Posted: 15 Sep 2009 Last Revised: 13 May 2014
Brian P. Miller
Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,088 (28,511)
Citation 52

Abstract:

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Readability, Plain English Disclosure, Trading Volume, Small and Large Investors

3.

Initial Evidence on the Market Impact of the XBRL Mandate

Review of Accounting Studies, 2014, Volume 19, pp. 1468-1503, Rock Center for Corporate Governance at Stanford University Working Paper No. 149
Number of pages: 53 Posted: 16 Apr 2011 Last Revised: 02 Feb 2015
Elizabeth Blankespoor, Brian P. Miller and Hal D. White
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 934 (35,404)
Citation 52

Abstract:

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XBRL, interactive data, information asymmetry, bid-ask spread, price impact, trading volume, search-facilitating technology

4.
Downloads 916 ( 36,414)
Citation 14

Managerial Ability and Credit Risk Assessment

Kelley School of Business Research Paper No. 15-62
Number of pages: 56 Posted: 23 Aug 2015 Last Revised: 13 Apr 2017
Samuel B. Bonsall, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 549 (70,575)
Citation 4

Abstract:

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credit ratings, cost of debt capital, managerial ability, managerial efficiency

Managerial Ability and Credit Risk Assessment

Management Science, Forthcoming
Number of pages: 56 Posted: 08 Nov 2015
Samuel B. Bonsall, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 367 (113,973)
Citation 7

Abstract:

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credit ratings; cost of debt capital; managerial ability; managerial efficiency

5.

The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Number of pages: 45 Posted: 08 Nov 2016 Last Revised: 26 Nov 2016
Samuel B. Bonsall and Brian P. Miller
Pennsylvania State University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 776 (45,612)
Citation 34

Abstract:

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Readability, Plain English, Reporting Complexity, Rating Agencies, Disagreement, Cost of Debt Capital

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Number of pages: 42 Posted: 02 Mar 2008 Last Revised: 13 May 2014
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 533 (73,285)
Citation 8

Abstract:

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performance measurement, corporate governance, corporate democracy, director elections, voting

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Journal of Accounting & Economics, Forthcoming
Number of pages: 42 Posted: 18 Sep 2009
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 144 (279,797)
Citation 10

Abstract:

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Corporate Governance, Director Voting, Performance Measurement

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Kelley School of Business Research Paper No. 18-72
Number of pages: 50 Posted: 23 Aug 2018 Last Revised: 25 Jul 2019
Eric Holzman, Brian P. Miller and Brian Williams
Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 327 (129,504)
Citation 2

Abstract:

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Accounting Misconduct; AAER; Crime; Local Strain

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 17 Nov 2020
Eric Holzman, Brian P. Miller and Brian Williams
Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 104 (355,566)

Abstract:

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accounting misconduct; crime rate; corporate spillovers; income inequality

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Eric Holzman, Brian P. Miller and Brian Williams
Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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accounting misconduct, real effects, crime rate, corporate spillover, income inequality, accounting fraud

8.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 54 Posted: 09 Jan 2018 Last Revised: 05 Jun 2020
Indiana University, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 333 (127,759)

Abstract:

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small business; accounting background; financial statement preparation; profitability

9.

Does FOIA Foil the SEC's Intent to Keep Investigations Confidential?

Management Science, Forthcoming, Kelley School of Business Research Paper No. 2020-56
Number of pages: 37 Posted: 28 Feb 2020
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Harvard Business School
Downloads 305 (140,076)
Citation 1

Abstract:

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SEC Investigations, Freedom of Information Act, Exemption Denials

10.

Increased Mandated Disclosure Frequency and Price Formation: Evidence from the 8-K Expansion Regulation

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 02 Apr 2018 Last Revised: 03 Sep 2018
Jeff L. McMullin, Brian P. Miller and Brady J. Twedt
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 293 (146,006)
Citation 11

Abstract:

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Regulation, Mandatory Disclosure, 8-K Filings, Price Formation

11.

The Role of Effective Control Systems in Capturing Innovation

Kelley School of Business Research Paper No. 17-57
Number of pages: 53 Posted: 04 Aug 2017 Last Revised: 12 Nov 2018
Brian P. Miller, Amy Sheneman and Brian Williams
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 288 (148,708)
Citation 2

Abstract:

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Innovation Capture, Internal Controls, Patents

12.

Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

Number of pages: 59 Posted: 31 Aug 2021
Samuel B. Bonsall, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 225 (190,189)

Abstract:

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SEC enforcement, investigations, misreporting, financial misconduct

13.

The Impact of an SEC-Induced Increase to Stock Liquidity on Voluntary Disclosure

Number of pages: 46 Posted: 05 Mar 2021
Northwestern University - Kellogg School of Management, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 167 (246,998)

Abstract:

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Voluntary Disclosure, Stock Liquidity, Information Asymmetry

14.

The Role of Management Talent in the Production of Informative Regulatory Filings

Kelley School of Business Research Paper No. 17-65
Number of pages: 53 Posted: 05 Sep 2017 Last Revised: 27 Mar 2018
Samuel B. Bonsall, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 162 (253,490)
Citation 2

Abstract:

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managerial ability; managerial efficiency; financial statement readability; plain English

15.

The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting

Forthcoming at Management Science
Number of pages: 104 Posted: 06 Apr 2022
Jane Barton, Brian Burnett, Katherine Gunny and Brian P. Miller
City University of New York (CUNY) - Stan Ross Department of Accountancy, The University of North Carolina at Charlotte, University of Colorado at Denver and Indiana University - Kelley School of Business - Department of Accounting
Downloads 160 (256,180)

Abstract:

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Misstatements; Restatements, Occurrence and Detection, Bivariate Probit

16.

Lifting the Veil on Fair Valuations: Evidence from Mutual Fund Holdings of Non-Traded Securities

Number of pages: 51 Posted: 04 Sep 2021 Last Revised: 24 May 2022
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania, Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration, Indiana University - Kelley School of Business - Department of Accounting and University of Kansas - School of Business
Downloads 63 (471,635)

Abstract:

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Fair Value Accounting, Mutual Funds, Performance Chasing, Private Firms

17.

The Impact of Control Systems on Corporate Innovation

Contemporary Accounting Research, Forthcoming, Kelley School of Business Research Paper No. 2022-06
Posted: 31 Jan 2022
Brian P. Miller, Amy Sheneman and Brian Williams
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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internal controls, innovation, patents, research and development, internal information flow

A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Posted: 06 Feb 2015 Last Revised: 13 Apr 2017
Pennsylvania State University - Department of Accounting, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Management

Abstract:

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Voluntary disclosure; Plain English Reporting; Textual Analysis; Regulation

A Plain English Measure of Financial Reporting Readability

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Posted: 14 Apr 2017
Pennsylvania State University - Department of Accounting, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Management

Abstract:

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Plain English Reporting; Textual Analysis; Regulation; Mandatory Disclosure

19.

Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements

The Accounting Review, Forthcoming
Posted: 07 Jan 2011 Last Revised: 02 Sep 2015
Karen M. Hennes, Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting, Northwestern University and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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Corporate Governance, Restatements, Auditing, Dismissals

20.

The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover

Accounting Review, Vol. 83, No. 6, 2008
Posted: 09 Jan 2007 Last Revised: 13 May 2014
Karen M. Hennes, Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting, Northwestern University and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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CEO Turnover, restatements, CFO Turnover