Marjorie K. Shelley

University of Nebraska at Lincoln - School of Accountancy

Professor

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

18

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CITATIONS
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Top 21,876

in Total Papers Citations

13

Scholarly Papers (18)

1.

Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?

Number of pages: 45 Posted: 04 Dec 2012 Last Revised: 09 Sep 2014
University of Oklahoma, University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,024 (20,330)
Citation 1

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Audit fees, financial reporting risk, fee pressure, economic downturn, auditor expertise

2.

Understanding Audit Quality: Insights from Audit Professionals and Investors

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 2358163
Number of pages: 61 Posted: 24 Nov 2013 Last Revised: 04 Mar 2019
University of Oklahoma, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 963 (22,296)
Citation 1

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Audit quality, audit quality indicators, PCAOB inspections, survey, restatements

3.

Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements

Forthcoming, Management Science
Number of pages: 63 Posted: 16 Jan 2014 Last Revised: 27 Feb 2019
Thomas C. Omer, Marjorie K. Shelley and Frances M. Tice
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Colorado at Boulder - Department of Accounting
Downloads 894 (24,893)

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social networks, boards of directors, audit committees, corporate governance, financial reporting quality, restatements

4.

Competitive, Political, and Economic Factors Influencing State Tax Policy Changes

Number of pages: 45 Posted: 01 May 2001
Thomas C. Omer and Marjorie K. Shelley
University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 482 (56,673)
Citation 10

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State, tax, strategic, apportionment, externalities

5.

Corporate Transparency, Sustainable Tax Strategies, and Uncertain Tax Activities

Number of pages: 60 Posted: 04 Dec 2012 Last Revised: 23 Mar 2013
Stevanie S. Neuman, Thomas C. Omer and Marjorie K. Shelley
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 451 (61,550)
Citation 1

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corporate transparency, sustainable tax strategies, uncertain tax activities

6.

Does Estimation Uncertainty Affect Investors’ Preference for the Form of Financial Statement Presentation?

Number of pages: 46 Posted: 18 Oct 2012 Last Revised: 04 Jun 2014
University of Oklahoma, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 430 (65,200)

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Estimation Uncertainty, Financial Statement Presentation, Financial Statements

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 48 Posted: 25 Sep 2012 Last Revised: 22 Jan 2017
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 235 (126,765)

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Analyst forecast errors, analyst disagreement, information uncertainty, private information

The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 780-811, 2017
Number of pages: 32 Posted: 05 May 2017
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1 (664,626)
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analyst forecast errors, analyst disagreement, information uncertainty, private information

8.

The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy

Number of pages: 44 Posted: 17 Apr 2011 Last Revised: 29 Jun 2013
Sami Keskek, Linda A. Myers, Thomas C. Omer and Marjorie K. Shelley
Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 222 (134,577)

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Analyst forecast errors, Analyst disagreement, Information uncertainty, Private information

Do Well-Connected Directors Affect Firm Value?

Journal of Applied Finance (Formerly Financial Practice and Education), Vol. 24, No. 2, pp. 17-32, 2014
Number of pages: 16 Posted: 25 Oct 2015 Last Revised: 28 Oct 2015
Thomas C. Omer, Marjorie K. Shelley and Frances M. Tice
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Colorado at Boulder - Department of Accounting
Downloads 213 (139,657)

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Do Well-Connected Directors Affect Firm Value?

Journal of Applied Finance, Vol. 24, Issue 2, 2014
Posted: 26 Oct 2012 Last Revised: 27 Oct 2015
Thomas C. Omer, Marjorie K. Shelley and Frances M. Tice
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Colorado at Boulder - Department of Accounting

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social networks; board of directors; corporate governance; firm value

10.

Income Statement and Balance Sheet Effects of Variation in Misstatement Quantification

Number of pages: 54 Posted: 08 Sep 2009 Last Revised: 21 May 2011
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 198 (149,865)

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Audit Materiality, SAB 108, Securities Regulation, Audit Methodology, Financial Statement Quality

11.

Ambiguity and Familiarity Effects on Analyst-Manager Interactions

Number of pages: 68 Posted: 15 Jan 2007 Last Revised: 13 Sep 2010
Ning Du and Marjorie K. Shelley
DePaul University - School of Accountancy and MIS and University of Nebraska at Lincoln - School of Accountancy
Downloads 191 (155,010)

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ambiguity, information uncertainty, structural uncertainty, analyst forecasts, behavioral finance, sender-receiver game

12.

Investors' Response to Revelations of Prior Uncorrected Misstatements

Number of pages: 48 Posted: 21 May 2011 Last Revised: 24 Jun 2012
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 154 (187,077)

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Auditor Independence, Materiality, Staff Accounting Bulletin No. 108, Client Importance, Auditor Tenure, Misstatements

13.

Group Identification and Decision Disclosure Effects on Costly Decisions to Reduce Group Risk

Number of pages: 40 Posted: 27 Apr 2006 Last Revised: 12 Aug 2008
Ning Du, Marjorie K. Shelley and Hongmei Zhao
DePaul University - School of Accountancy and MIS, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 138 (204,615)

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Public Goods, Reputations, Group Identity, Decision Disclosure, Firm Risk, Professional partnerships

14.

Do Lead Independent Directors Serving on the Audit Committee Affect Financial Reporting Quality?

Number of pages: 48 Posted: 09 Dec 2018 Last Revised: 14 Mar 2019
Bo Gao, Thomas C. Omer and Marjorie K. Shelley
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 38 (422,834)

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lead independent director, audit committee, financial reporting quality

15.

Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality:

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 06 Aug 2015 Last Revised: 07 Oct 2018
University of Oklahoma, University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of California, Davis - Graduate School of Management

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Audit committee, former audit partners, audit firm, audit firm dismissals, social identity theory, audit quality

16.

Investors’ Response to Revelations of Prior Uncorrected Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming, Mays Business School Research Paper No. 2012-74
Posted: 25 Jun 2012 Last Revised: 13 Aug 2012
Thomas C. Omer, Marjorie K. Shelley and Anne Thompson
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Illinois at Urbana-Champaign

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Materiality Decisions, Staff Accounting Bulletin No. 108, Client Importance, Audit Quality, Misstatements

17.

Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?

Journal of the American Taxation Association, Spring 2010
Posted: 25 Jun 2009
Dennis R. Lassila, Thomas C. Omer, Marjorie K. Shelley and Murphy Smith
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University-Corpus Christi-Department of Accounting

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governance, auditor independence, tax services, complexity, nonaudit services

18.

Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships

Posted: 18 Nov 1996
Marjorie K. Shelley, Thomas C. Omer and T. J. Atwood
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Arkansas - Department of Accounting

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