Daniel B. Thornton

Smith School of Business at Queen's University

Professor of Financial Accounting

143 Union Street, #358

Kingston, Ontario K7L 3N6

Canada

http://smith.queensu.ca

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 2,131

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15,022

CITATIONS
Rank 6,756

SSRN RANKINGS

Top 6,756

in Total Papers Citations

72

Scholarly Papers (18)

1.

Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence

Journal of Forensic & Investigative Accounting, Vol. 1, No. 2, July-December 2009
Number of pages: 42 Posted: 14 Jul 2008 Last Revised: 15 Oct 2010
Luo He, Réal Labelle, Charles Piot and Daniel B. Thornton
Concordia University, Quebec - John Molson School of Business, HEC Montréal - Stephen A. Jarislowsky Chair in Governance, Univ. Grenoble Alpes and Smith School of Business at Queen's University
Downloads 3,490 (2,702)
Citation 5

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Audit Committees, Board of Directors, Earnings Management, Financial Reporting Quality, Fraud, Value Relevance of Earnings.

2.

The Impact of Corporate Governance on IFRS Adoption Choices

Number of pages: 47 Posted: 15 Sep 2008 Last Revised: 07 Nov 2011
Arnt Verriest, Ann Gaeremynck and Daniel B. Thornton
EDHEC Business School, KU Leuven and Smith School of Business at Queen's University
Downloads 2,497 (4,803)
Citation 1

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International Financial Reporting Standards, Corporate Governance, Disclosure, Compliance

The Link between Earnings Conservatism and the Price to Book Ratio

Number of pages: 29 Posted: 14 Jun 2004
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 1,360 (12,917)
Citation 34

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Accounting conservatism, earnings, accruals, returns, price-to-book

The Link Between Earnings Conservatism and the Price to Book Ratio

Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Number of pages: 29 Posted: 19 May 2005
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 742 (31,670)
Citation 34

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Accounting conservatism, earnings, accruals, returns, price-to-book

4.

Earnings Quality Under Rules- vs. Principles-Based Accounting Standards: A Test of the Skinner Hypothesis

Number of pages: 33 Posted: 25 Jun 2004
Erin Webster and Daniel B. Thornton
Smith School of Business and Smith School of Business at Queen's University
Downloads 1,426 (12,188)
Citation 10

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Accounting standards; earnings quality; accrual quality, principles-based GAAP, rules-based GAAP

5.

Impact of Market Risk Disclosures on Stock Price Sensitivity to Oil and Gas Prices

Number of pages: 45 Posted: 20 Apr 1999
Daniel B. Thornton and Michael Welker
Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 1,314 (13,898)
Citation 2

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6.

Meta-Analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality

European Accounting Review, Forthcoming
Number of pages: 38 Posted: 10 Oct 2007
Bradley Pomeroy and Daniel B. Thornton
University of Waterloo and Smith School of Business at Queen's University
Downloads 1,250 (14,997)
Citation 12

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Accounting research, meta-analysis, publication bias, audit committee independence, financial reporting quality

7.

Do Analyst Earnings Forecasts Allow for Accounting Conservatism?

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 40 Posted: 20 Jan 2004
Jinhan Pae and Daniel B. Thornton
Korea University Business School (KUBS) and Smith School of Business at Queen's University
Downloads 915 (23,933)
Citation 3

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8.

Do Sec Disclosures Reduce Investors' Disagreements About Firms' Exposures to Market Risk?: A Trading Volume Analysis

Number of pages: 40 Posted: 16 Oct 2000
Financial Accounting Standards Board, Smith School of Business at Queen's University, Duke University - Fuqua School of Business and Queen's University - Queen's School of Business
Downloads 458 (60,303)

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9.

The Association Between Accounting Conservatism and Analysts’ Forecast Inefficiency

Asia-Pacific Journal of Financial Studies, Forthcoming
Number of pages: 40 Posted: 22 Jan 2010
Jinhan Pae and Daniel B. Thornton
Korea University Business School (KUBS) and Smith School of Business at Queen's University
Downloads 405 (69,977)
Citation 2

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Accounting conservatism, analyst earnings forecasts, inefficiency in analyst earnings forecasts

10.

The Effect of Oil and Gas Producers' Frr No. 48 Disclosures on Investors' Risk Assessments

Number of pages: 41 Posted: 05 Jun 2002
Daniel B. Thornton and Michael Welker
Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 330 (88,692)
Citation 1

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disclosure regulation, market risk disclosures, derivatives, oil and gas industry, commodity beta

11.

The Reduction of Firms' Ownership Induced Agency Costs Following Financial Reporting Reform in the European Union

CAAA 2006 Annual Conference Paper
Number of pages: 37 Posted: 05 Jan 2006
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 274 (108,538)
Citation 2

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International Accounting Standards, European Union, Agency Costs

12.

Different Conceptual Accounting Frameworks for Public and Private Enterprises: An Analysis of Canada's IFRS Transition and Suggestions for International Empirical Work

Accounting Perspectives, Forthcoming
Number of pages: 31 Posted: 06 Mar 2015
Daniel B. Thornton
Smith School of Business at Queen's University
Downloads 226 (132,093)

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Accounting standards; private companies

Litigation Cost, Market-to-Book, and Asymmetric Timeliness of Earnings

International Journal of Finance and Accounting Studies, Forthcoming
Number of pages: 29 Posted: 15 Apr 2013
Zhefeng Frank Liu, Daniel B. Thornton and Fayez A. Elayan
Brock University, Smith School of Business at Queen's University and Brock University-Goodman School of Business
Downloads 103 (255,797)

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Market-to-book, Book-to-market, Litigation, Asymmetric timeliness, Basu model, Conditional conservatism, Unconditional conservatism, Private Securities Litigation Reform Act

Litigation Cost, Market-to-Book, and Asymmetric Timeliness of Earnings

International Journal of Finance and Accounting Studies Vol. 1 No. 1; April 2013
Number of pages: 17 Posted: 01 Oct 2013
Zhefeng Frank Liu, Daniel B. Thornton and Fayez A. Elayan
Brock University, Smith School of Business at Queen's University and Brock University-Goodman School of Business
Downloads 77 (308,257)

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Market-to-book, Book-to-market, Litigation, Asymmetric timeliness, Basu model, Conditional conservatism, Unconditional conservatism, Private Securities Litigation Reform Act

14.

Pricing in Auction Markets for Collectibles: Theory and Experimental Evidence

Number of pages: 49 Posted: 08 Oct 2014
Matthew Boland and Daniel B. Thornton
San Jose State University and Smith School of Business at Queen's University
Downloads 86 (285,577)

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Canadian Financial Reporting Institutions

Number of pages: 30 Posted: 18 Sep 2017
Daniel B. Thornton
Smith School of Business at Queen's University
Downloads 51 (382,599)

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Financial Reporting, Institutions, Canada

Canadian Financial Reporting Institutions

Number of pages: 33 Posted: 08 Feb 2018
Daniel B. Thornton
Smith School of Business at Queen's University
Downloads 18 (539,689)

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Financial Reporting, Institutions, Capital Markets, Accounting

16.

Fair Value Accounting

CIRANO - Scientific Publications 2009s-47
Posted: 18 Jan 2010 Last Revised: 16 Jun 2010
Michel Magnan and Daniel B. Thornton
Concordia University - Department of Accountancy and Smith School of Business at Queen's University

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Fair value accounting, procyclicality, liquidity crisis, fair market value, market efficiency, bubble

17.

The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements

The Accounting Review, Forthcoming, April, 2002
Posted: 26 Nov 2001
Financial Accounting Standards Board, Smith School of Business at Queen's University, Duke University - Fuqua School of Business and Queen's University - Queen's School of Business

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Disclosure regulation; Market risk disclosures; Derivatives; Trading volume; Investors' uncertainty; Diversity of opinion

18.

Corporate Disclosure of Environmental Liability Information: Theory and Evidence

CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 3, Fall 1997
Posted: 19 Feb 1997
Yue Li, Daniel B. Thornton and Gordon D. Richardson
University of Toronto - Joseph Rotman School of Management, Smith School of Business at Queen's University and University of Toronto - Rotman School of Management

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