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

16

DOWNLOADS
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Top 2,028

in Total Papers Downloads

12,872

CITATIONS
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SSRN RANKINGS

Top 2,814

in Total Papers Citations

198

Scholarly Papers (16)

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 2,189 (4,223)
Citation 61

Abstract:

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 1,473 (8,592)
Citation 80

Abstract:

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

Abstract:

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 1,370 (8,817)

Abstract:

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 1,322 (10,261)
Citation 34

Abstract:

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

Abstract:

5.

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 921 (17,240)

Abstract:

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

6.

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, University of Utah - School of Accounting and Information Systems, 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, Tuck School of Business at Dartmouth and Indiana University - Kelley School of Business - Department of Accounting
Downloads 814 (21,191)
Citation 2

Abstract:

International Accounting, US GAAP Reconciliation, Foreign Private Issuers

7.

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 758 (22,592)
Citation 3

Abstract:

Commercial banks, fair values, predictive ability, value relevance

8.

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 750 (24,110)
Citation 1

Abstract:

Resignation, Auditor change, Auditing

9.

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 717 (15,456)
Citation 11

Abstract:

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

10.

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 696 (26,163)
Citation 6

Abstract:

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

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 467 (43,977)

Abstract:

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 446 (45,774)

Abstract:

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

13.

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 254 (87,046)

Abstract:

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

14.

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

Posted: 03 Jun 2014 Last Revised: 26 Oct 2016
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

Abstract:

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

15.

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
Boston College, University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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

16.

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

Abstract:

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