Patrick E. Hopkins

Indiana University - Kelley School of Business - Department of Accounting

Associate Professor of Accounting & BKD LLP Faculty Fellow

Kelley School of Business

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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13,870

CITATIONS
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SSRN RANKINGS

Top 13,334

in Total Papers Citations

39

Scholarly Papers (18)

1.

Fair Values, Comprehensive Income Reporting, and Bank Analysts' Risk and Valuation Judgments

Number of pages: 44 Posted: 15 Jun 2001
D. Eric Hirst, Patrick E. Hopkins and James Michael Wahlen
University of Texas at Austin, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,318 (5,536)
Citation 14

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Fair value, Comprehensive income, Financial analysts, Behavioral finance

Comprehensive Income Disclosures and Analysts' Valuation Judgments

Number of pages: 34 Posted: 02 Mar 1998
D. Eric Hirst and Patrick E. Hopkins
University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,574 (10,387)
Citation 132

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Comprehensive Income Disclosures and Analysts' Valuation Judgments

Journal of Accounting Research, 1998 Supplement
Posted: 17 Feb 1999
D. Eric Hirst and Patrick E. Hopkins
University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting

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3.

Risk-Relevance of Fair Value Income Measures for Commercial Banks

Accounting Review, April 2006
Number of pages: 55 Posted: 01 Oct 2005
Leslie D. Hodder, Patrick E. Hopkins and James Michael Wahlen
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 1,523 (11,145)
Citation 43

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Purchase, Pooling, and Equity Analysts' Valuation Judgments

Number of pages: 36 Posted: 27 Oct 1999
Patrick E. Hopkins, Richard W. Houston and Michael F. Peters
Indiana University - Kelley School of Business - Department of Accounting, University of Alabama and University of Maryland
Downloads 1,364 (13,034)
Citation 40

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Purchase, Pooling, and Equity Analysts' Valuation Judgments

The Accounting Review, Vol. 75, Issue 3, July 2000
Posted: 27 Jun 2000
Patrick E. Hopkins, Richard W. Houston and Michael F. Peters
Indiana University - Kelley School of Business - Department of Accounting, University of Alabama and University of Maryland

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5.

Fair Value Measurement in Financial Reporting

Foundations and Trends in Accounting, Vol. 9, Forthcoming
Number of pages: 136 Posted: 24 Oct 2014 Last Revised: 09 Nov 2014
Leslie D. Hodder, Patrick E. Hopkins and Katherine Schipper
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,194 (16,346)
Citation 8

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fair value, financial accounting, measurement, relevance, representational faithfulness

6.

The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts

The Accounting Review, Vol. 83, No. 4, pp. 915-956, 2008
Number of pages: 53 Posted: 26 Jan 2007 Last Revised: 13 May 2014
Leslie D. Hodder, Patrick E. Hopkins and David A. Wood
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 996 (21,453)
Citation 18

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analysts, cash flows, forecasting, complexity, judgment and decision making

7.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 862 (26,445)
Citation 8

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

8.

The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices

Contemporary Accounting Research, forthcoming
Number of pages: 63 Posted: 09 Feb 2010 Last Revised: 12 May 2014
Mark E. Evans, Leslie D. Hodder and Patrick E. Hopkins
Wake Forest University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 850 (26,972)
Citation 9

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Commercial banks, fair values, predictive ability, value relevance

9.

The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts

Contemporary Accounting Research, Vol. 27, No.1, 2010
Number of pages: 42 Posted: 05 May 2008 Last Revised: 13 May 2014
Frank D. Hodge, Patrick E. Hopkins and David A. Wood
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 794 (29,649)
Citation 17

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proximity, feedback, financial statement format, cash flows, forecasting, judgment and decision making

10.

Do Auditor Resignations Convey Private Information About Continuing Audit Clients?

Number of pages: 45 Posted: 25 May 2001
Messod Daniel Beneish, Patrick E. Hopkins and Ivo Ph. Jansen
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Rutgers University
Downloads 780 (30,387)
Citation 4

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Resignation, Auditor change, Auditing

11.

The Credibility of Accounting Classification: Determinants and Consequences

Number of pages: 31 Posted: 04 May 2003
Frank D. Hodge, Patrick E. Hopkins and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 507 (53,728)

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credibility, financial reporting reputation, discretionary disclousre, hybrid securities, financial statement analysis

12.

Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?

Johnson School Research Paper Series No. 14-2011
Number of pages: 38 Posted: 29 Jul 2010 Last Revised: 13 May 2014
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business
Downloads 495 (55,348)
Citation 14

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Financial statement presentation, classification, disaggregation, transparency, proximity, experiment, standard setting

13.

An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion

Kelley School of Business Research Paper No. 18-6
Number of pages: 52 Posted: 09 Jan 2018 Last Revised: 27 Jan 2019
Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder
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 328 (90,616)
Citation 2

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Auditor Judgment; Audit Committees; Professional Identification; Earnings Announcements; Audit Completeness; Financial Reporting Quality

14.

Agency Problems, Accounting Slack and Banks’ Response to Proposed Reporting of Loan Fair Values

Number of pages: 62 Posted: 22 Mar 2012 Last Revised: 03 Jun 2014
Leslie D. Hodder and Patrick E. Hopkins
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 285 (105,252)
Citation 6

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FASB, Fair Value, Financial Instruments, Banks, Lobbying, Agency

15.

An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder
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

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auditor judgment; audit committees; audit completeness; directional goals; earnings announcements; financial reporting quality

16.

The Effect of Alternative Accounting Measurement Bases on Investors’ Resource Allocation Decisions and Assessments of Managers’ Stewardship

Posted: 03 Jun 2014 Last Revised: 10 May 2019
University of Illinois at Urbana-Champaign - Department of Accountancy, 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

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Stewardship, fair value, experimental market, transparency, comparability, correspondence bias

17.

A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters

Research in Accounting Regulation, Vol. 19, 2006
Posted: 28 Nov 2006
Alex C. Yen, D. Eric Hirst and Patrick E. Hopkins
Stonehill College, University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting

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Comprehensive Income Exposure Draft, Comment Letters, Content Analysis, Standard Setting

18.

Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments

Accounting Review, Forthcoming
Posted: 17 Oct 2003
D. Eric Hirst, Patrick E. Hopkins and James Michael Wahlen
University of Texas at Austin, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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banks, fair value, risk, performance reporting, income measurement, financial analysts, behavioral finance