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

17

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CITATIONS
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Top 21,900

in Total Papers Citations

13

Scholarly Papers (17)

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 Missouri-Columbia, 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 773 (19,077)
Citation 1

Abstract:

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
Number of pages: 61 Posted: 24 Nov 2013 Last Revised: 14 Aug 2015
University of Missouri-Columbia, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 577 (23,594)
Citation 1

Abstract:

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

3.

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 424 (47,547)
Citation 9

Abstract:

State, tax, strategic, apportionment, externalities

4.

Do Director Networks Matter for Financial Reporting Quality? Evidence from Restatements

Number of pages: 62 Posted: 16 Jan 2014 Last Revised: 09 Feb 2016
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 364 (33,653)

Abstract:

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

5.

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 Missouri-Columbia, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 305 (62,507)

Abstract:

Estimation Uncertainty, Financial Statement Presentation, Financial Statements

6.

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 260 (69,807)
Citation 1

Abstract:

corporate transparency, sustainable tax strategies, uncertain tax activities

7.

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 183 (128,484)

Abstract:

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

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
University of Arkansas - Sam M. Walton College of Business, 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 179 (121,822)

Abstract:

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

9.

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 172 (128,484)

Abstract:

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

10.

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
University of Arkansas - Sam M. Walton College of Business, 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 150 (123,551)

Abstract:

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 142 (163,202)

Abstract:

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

Abstract:

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

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 141 (159,187)

Abstract:

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 133 (169,504)

Abstract:

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

14.

Audit Committee Influence on the Auditor-Client Relationship and the Audit

Number of pages: 57 Posted: 06 Aug 2015 Last Revised: 20 Jul 2016
University of Missouri-Columbia, 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
Downloads 67 (88,162)

Abstract:

Audit committee, audit firm, audit firm selection, audit firm retention

15.

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

Abstract:

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

16.

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 Murray State University - Accounting Department

Abstract:

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

17.

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

Abstract: