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

  • Indiana University - Kelley School of Business - Department of Accounting

    • Email
    • Tel: 812-855-2606
SCHOLARLY PAPERS

22

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11,952

TOTAL CITATIONS
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Top 3,287

in Total Papers Citations

417

Scholarly Papers (22)

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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 2,436 (11,982)
Citation 35

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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 1,324 (30,863)
Citation 135

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

3.

Managerial Ability and Credit Risk Assessment

Downloads 1,106 (39,981)
Citation 33

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 681 (76,170)
Citation 4

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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 425 (136,657)
Citation 29

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

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 1,063 (42,300)
Citation 52

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

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 953 (49,391)
Citation 104

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

6.

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Downloads 735 (70,052)
Citation 18

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 561 (97,606)
Citation 8

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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
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 174 (341,090)
Citation 10

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Corporate Governance, Director Voting, Performance Measurement

7.

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

Downloads 690 (76,166)
Citation 14

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 567 (96,542)
Citation 14

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SEC enforcement, investigations, misreporting, financial misconduct

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 123 (454,437)

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SEC enforcement, investigations, misreporting, financial misconduct

8.

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

Downloads 567 (97,567)
Citation 2

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 410 (142,532)
Citation 2

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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 Texas A&M University
Downloads 157 (372,963)

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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 Texas A&M University

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

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, Indiana University - Kelley School of Business - Department of Accounting and Harvard University - Business School (HBS)
Downloads 457 (126,701)
Citation 1

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SEC Investigations, Freedom of Information Act, Exemption Denials

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 422 (139,206)

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small business; accounting background; financial statement preparation; profitability

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 367 (162,932)
Citation 11

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

12.

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 354 (169,493)
Citation 5

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Misstatements; Restatements, Occurrence and Detection, Bivariate Probit

13.

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 350 (171,552)
Citation 1

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Innovation Capture, Internal Controls, Patents

14.

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 298 (203,808)
Citation 2

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media sentiment, earnings announcements, mispricing

15.

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 275 (221,537)

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Voluntary Disclosure, Stock Liquidity, Information Asymmetry

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 203 (297,089)
Citation 4

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

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 182 (328,217)

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

18.

Jumping Ship: Undisclosed SEC Investigations and Quiet CEO Turnover

Number of pages: 55 Posted: 21 Mar 2024 Last Revised: 29 Apr 2024
Eric Holzman, Jaesik Kim, Brian P. Miller and Joseph H. Schroeder
Indiana University, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 170 (348,551)

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SEC Investigations, CEO Turnover, CEO Reputation

19.

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

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

20.

A Plain English Measure of Financial Reporting Readability

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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

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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
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

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Plain English Reporting; Textual Analysis; Regulation; Mandatory Disclosure

21.

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

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Corporate Governance, Restatements, Auditing, Dismissals

22.

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

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CEO Turnover, restatements, CFO Turnover