Author Page for Brian P. Miller

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 2,401 (10,503)

Citation 33

Abstract:

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 1,225 (29,678)

Citation 102

Abstract:

3.

Managerial Ability and Credit Risk Assessment

Downloads 1,007 (39,301)

Citation 27

2

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 620 (74,288)

Citation 4

Abstract:

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 387 (131,518)

Citation 20

Abstract:

4.

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 985 (40,542)

Citation 52

Abstract:

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 876 (47,735)

Citation 75

Abstract:

6.

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Downloads 712 (63,097)

Citation 48

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Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Number of pages: 42 Posted: 02 Mar 2008 Last Revised: 13 May 2014

Paul E. Fischer, Paul E. Fischer, Jeffrey Gramlich, Brian P. Miller and Hal D. White

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 550 (86,292)

Citation 8

Abstract:

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Journal of Accounting & Economics, Forthcoming

Number of pages: 42 Posted: 18 Sep 2009

Paul E. Fischer, Paul E. Fischer, Jeffrey Gramlich, Brian P. Miller and Hal D. White

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 162 (311,780)

Citation 10

Abstract:

7.

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

Downloads 526 (92,357)

Citation 2

2

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 448 (110,817)

Citation 2

Abstract:

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

The Accounting Review, Forthcoming

Number of pages: 48 Posted: 27 Jul 2023

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 78 (531,146)

Abstract:

8.

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

Downloads 491 (100,432)

Citation 5

3

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 Texas A&M University

Downloads 367 (139,622)

Citation 2

Abstract:

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 Texas A&M University

Downloads 124 (386,781)

Abstract:

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 Texas A&M University

Abstract:

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

Braiden Coleman, Kenneth J. Merkley, Brian P. Miller and Joseph Pacelli

University of Georgia - Terry College of Business, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Harvard University - Business School (HBS)

Downloads 399 (128,158)

Citation 1

Abstract:

10.

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

Eric Holzman, Brian P. Miller, Brian Williams and Teri Lombardi Yohn

Indiana University, Indiana University - Kelley School of Business - Department of Accounting, Texas A&M University and Emory University Goizueta Business School

Downloads 374 (137,777)

Abstract:

11.

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 Texas A&M University - Department of Accounting

Downloads 337 (154,291)

Citation 11

Abstract:

12.

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 Texas A&M University

Downloads 335 (155,275)

Citation 1

Abstract:

13.

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 306 (171,000)

Citation 4

Abstract:

14.

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

Number of pages: 46 Posted: 05 Mar 2021

Thomas C. Hagenberg, Brian P. Miller, Anish Sharma and Teri Lombardi Yohn

Northwestern University - Kellogg School of Management, Indiana University - Kelley School of Business - Department of Accounting, University of Georgia - J.M. Tull School of Accounting and Emory University Goizueta Business School

Downloads 225 (232,470)

Abstract:

15.

Curbing Enthusiasm: Media Sentiment and the Disciplining Role of Quarterly Earnings Announcements

The Accounting Review, Forthcoming

Number of pages: 56 Posted: 21 May 2023

Eric Holzman, Brian P. Miller and Brady J. Twedt

Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting

Downloads 198 (262,834)

Abstract:

16.

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 184 (279,209)

Citation 4

Abstract:

17.

Fair Value Implementation for Non-Publicly Traded Assets: Evidence from Mutual Funds

Number of pages: 56 Posted: 04 Sep 2021 Last Revised: 16 May 2023

Paul E. Fischer, Paul E. Fischer, David Haushalter, Brian P. Miller and Kevin Pisciotta

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 125 (385,313)

Abstract:

18.

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 Texas A&M University

Abstract:

19.

A Plain English Measure of Financial Reporting Readability

Downloads 0 (1,056,430)

2

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

Samuel B. Bonsall, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp

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:

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

Samuel B. Bonsall, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp

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:

20.

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:

21.

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

Brian P. Miller

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor of Accounting

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Scholarly Papers (21)

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