Author Page for Mark W. Nelson

How are Earnings Managed? Examples from Auditors

Number of pages: 31 Posted: 07 Mar 2002

Mark W. Nelson, John A. Elliott and Robin L. Tarpley

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Connecticut - Department of Accounting and George Washington University - Department of Accountancy

Downloads 4,641 (2,815)

Citation 11

Abstract:

2.

Experimental Research in Financial Accounting

Number of pages: 72 Posted: 28 Feb 2001

Robert Libby, Robert J. Bloomfield and Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 4,101 (3,470)

Citation 75

Abstract:

3.

Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent it?

AFA 2001 New Orleans Meetings

Number of pages: 57 Posted: 24 Nov 2000

Mark W. Nelson, John A. Elliott and Robin L. Tarpley

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Connecticut - Department of Accounting and George Washington University - Department of Accountancy

Downloads 3,705 (4,094)

Citation 19

Abstract:

4.

Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

Downloads 2,598 ( 7,439)

Citation 17

2

Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

Number of pages: 27 Posted: 18 Feb 2003

Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 2,598 (7,312)

Citation 17

Abstract:

Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

Posted: 18 Feb 2003

Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

5.

A Model and Literature Review of Professional Skepticism in Auditing

Auditing: A Journal of Practice and Theory, Vol. 28, No. 2, pp. 1-34, November 2009 , Johnson School Research Paper Series No. 02-2011

Number of pages: 2 Posted: 09 Jan 2011 Last Revised: 11 Jan 2011

Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 2,553 (7,650)

Citation 61

Abstract:

6.

Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

Number of pages: 66 Posted: 28 Jul 2005

Mark W. Nelson and Hun-Tong Tan

Cornell University - Samuel Curtis Johnson Graduate School of Management and Nanyang Business School, Nanyang Technological University

Downloads 2,519 (7,814)

Citation 20

Abstract:

7.

Investing in Your Own Equity: Effects of Fair Value Accounting and Comprehensive Income Recognition on Earnings and Price Volatility

Number of pages: 50 Posted: 20 Jul 2004

Robert J. Bloomfield, Mark W. Nelson and Steven D. Smith

Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University

Downloads 1,698 (14,724)

Citation 1

Abstract:

8.

Evidence from Auditors About Managers' and Auditors' Earnings-Management Decisions

Number of pages: 50 Posted: 26 Dec 2001

Mark W. Nelson, John A. Elliott and Robin L. Tarpley

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Connecticut - Department of Accounting and George Washington University - Department of Accountancy

Downloads 1,578 (16,455)

Citation 180

Abstract:

9.

Gathering Data for Archival, Field, Survey and Experimental Accounting Research

Downloads 1,155 ( 26,223)

Citation 39

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Gathering Data for Archival, Field, Survey and Experimental Accounting Research

Number of pages: 73 Posted: 30 Aug 2015 Last Revised: 19 Dec 2015

Robert J. Bloomfield, Mark W. Nelson and Eugene F. Soltes

Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Harvard University - Business School (HBS)

Downloads 1,155 (25,807)

Citation 39

Abstract:

Gathering Data for Archival, Field, Survey, and Experimental Accounting Research

Journal of Accounting Research, Vol. 54, No. 2, 2016

Posted: 15 Jul 2016

Robert J. Bloomfield, Mark W. Nelson and Eugene F. Soltes

Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Harvard University - Business School (HBS)

Abstract:

10.

A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing

Number of pages: 40 Posted: 03 Mar 2004

Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 982 (33,085)

Citation 8

Abstract:

11.

Quantitative Materiality Perspectives and Auditors' Disposition of Detected Misstatements

Number of pages: 44 Posted: 08 Mar 2004

Mark W. Nelson, Zoe-Vonna Palmrose and Steven D. Smith

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Southern California and Brigham Young University

Downloads 981 (33,127)

Citation 2

Abstract:

12.

Confidence and Investors' Reliance on Disciplined Trading Strategies

Number of pages: 47 Posted: 26 Nov 2000

Mark W. Nelson, Susan D. Krische and Robert J. Bloomfield

Cornell University - Samuel Curtis Johnson Graduate School of Management, affiliation not provided to SSRN and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 903 (37,229)

Citation 3

Abstract:

13.

Underreactions and Overreactions: The Influence of Information Reliability and Portfolio Formation Rules

Number of pages: 50 Posted: 18 Oct 1998

Robert J. Bloomfield, Robert Libby and Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 899 (37,486)

Citation 7

Abstract:

14.

Information Pursuit in Financial-Statement Analysis: Effects of Choice, Effort, and Disaggregation

Johnson School Research Paper Series No. 32-06

Number of pages: 51 Posted: 02 Jan 2006

Mark W. Nelson and William B. Tayler

Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University

Downloads 829 (41,892)

Citation 7

Abstract:

15.

Budgeting Audit Time: Effects of Procedure Frame and Perceived Procedure Verifiability

Behavioral Research in Accounting, Vol. 30, No. 1, 2018

Number of pages: 34 Posted: 24 May 2012 Last Revised: 30 Oct 2018

Eldar Maksymov, Mark W. Nelson and William R. Kinney Jr.

Arizona State University (ASU) - School of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting

Downloads 762 (46,854)

Citation 5

Abstract:

16.

Ameliorating Conflicts of Interest in Auditing: Effects of Recent Reforms on Auditors and Their Clients

Number of pages: 35 Posted: 28 Jul 2005

Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 722 (50,361)

Citation 5

Abstract:

17.

Over-Reliance on Previous Periods' Earnings Can Cause Post-Earnings-Announcement Drift and Over-Reactions to Extreme Performance

Number of pages: 37 Posted: 18 Oct 1998

Robert J. Bloomfield, Robert Libby and Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 713 (51,226)

Citation 7

Abstract:

18.

Confidence and the Welfare of Less-Informed Investors

Number of pages: 54 Posted: 30 Mar 1998

Robert J. Bloomfield, Robert Libby and Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 649 (57,865)

Citation 8

Abstract:

19.

How Should We Think About Earnings Quality? A Discussion of 'Earnings Quality: Evidence from the Field'

Number of pages: 23 Posted: 19 Oct 2013

Mark W. Nelson and Douglas J. Skinner

Cornell University - Samuel Curtis Johnson Graduate School of Management and The University of Chicago - Booth School of Business

Downloads 499 (80,573)

Citation 9

Abstract:

20.

Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up 'In the Moment' and at Performance Appraisal

The Accounting Review, Forthcoming

Number of pages: 51 Posted: 25 Jun 2016 Last Revised: 17 Jan 2018

Mark W. Nelson and Chad A. Proell

Cornell University - Samuel Curtis Johnson Graduate School of Management and TCU - Department of Accounting

Downloads 410 (101,480)

Citation 7

Abstract:

21.

Numerical Formats within Risk Disclosures and the Moderating Effect of Investors’ Disclosure Management Concerns

Downloads 344 (123,628)

2

Numerical Formats within Risk Disclosures and the Moderating Effect of Investors’ Disclosure Management Concerns

Johnson School Research Paper Series No. 30-2011

Number of pages: 50 Posted: 09 Jun 2011

Mark W. Nelson and Kathy Rupar

Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology

Downloads 344 (122,853)

Citation 1

Abstract:

Numerical Formats within Risk Disclosures and the Moderating Effect of Investors’ Concerns About Management Discretion

Accounting Review, Vol. 90 (3): 1149-1168

Posted: 08 Jun 2011 Last Revised: 22 Oct 2015

Mark W. Nelson and Kathy Rupar

Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology

Abstract:

22.

It's Not Only What You Say . . . How Communication Style and Team Culture Affects Audit Issue Follow-Up and Auditor Performance Evaluations

The Accounting Review, Forthcoming

Number of pages: 51 Posted: 18 Feb 2021

Chad A. Proell, Yuepin (Daniel) Zhou and Mark W. Nelson

TCU - Department of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 343 (124,037)

Abstract:

23.

The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards

Johnson School Research Paper Series No. 7-2012

Number of pages: 40 Posted: 11 Jan 2012 Last Revised: 15 Oct 2015

H. Scott Asay, Tim Brown, Mark W. Nelson and T. Jeffrey Wilks

University of Iowa - Department of Accounting, University of South Carolina - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University

Downloads 340 (125,313)

Citation 3

Abstract:

24.

PCAOB Guidance and Audits of Fair Values for Level 2 Investments

Number of pages: 42 Posted: 09 Dec 2015 Last Revised: 23 Feb 2017

Scott A. Emett, Robert Libby and Mark W. Nelson

Arizona State University (ASU) - School of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 253 (169,809)

Citation 4

Abstract:

25.

Reporting Accounting Changes and Their Multi-Period Effects

Number of pages: 56 Posted: 01 Oct 2013 Last Revised: 15 Oct 2014

Scott A. Emett and Mark W. Nelson

Arizona State University (ASU) - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 236 (181,526)

Citation 2

Abstract:

26.

Does Reporting Risks of Material Misstatement in the Audit Report Impact Audit Adjustments? Experimental Evidence from U.K. Audit Partners and Senior Managers

Number of pages: 48 Posted: 22 Aug 2019 Last Revised: 18 Sep 2020

Lauren C. Reid, Mark W. Nelson and Joseph V. Carcello

Wake Forest University - Schools of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Tennessee

Downloads 166 (248,913)

Abstract:

27.

Team-Oriented Leadership and Auditors’ Willingness to Raise Audit Issues

Accounting Review, doi 10.2308/accr-51399, Forthcoming

Number of pages: 59 Posted: 21 Oct 2014 Last Revised: 17 Dec 2019

Mark W. Nelson, Chad A. Proell and Amy Randel

Cornell University - Samuel Curtis Johnson Graduate School of Management, TCU - Department of Accounting and San Diego State University

Downloads 70 (448,046)

Citation 20

Abstract:

28.

Accounting Standards, Implementation Guidance, and Example-Based Reasoning

Downloads 17 (728,031)

2

Accounting Standards, Implementation Guidance, and Example-Based Reasoning

Journal of Accounting Research, Vol. 45, No. 4, pp. 699-730, September 2007

Number of pages: 32 Posted: 11 Dec 2007

Shana Clor-Proell and Mark W. Nelson

Texas Christian University - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 17 (752,865)

Citation 3

Abstract:

Accounting Standards, Implementation Guidance, and Example-Based Reasoning

Journal of Accounting Research, 2006

Posted: 21 Sep 2006

Shana Clor-Proell and Mark W. Nelson

Texas Christian University - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

29.

Malleable Standards of Care Required by Jurors When Assessing Auditor Negligence

The Accounting Review, Vol. 92, No. 1, 2017

Posted: 28 Feb 2014 Last Revised: 30 Oct 2018

Eldar Maksymov and Mark W. Nelson

Arizona State University (ASU) - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

30.

The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions

Posted: 25 Feb 2005

Mark W. Nelson, Steven D. Smith and Zoe-Vonna Palmrose

Cornell University - Samuel Curtis Johnson Graduate School of Management, Brigham Young University and University of Southern California

Abstract:

31.

How are Earnings Managed: Examples from Auditors

Posted: 02 Jun 2003

Mark W. Nelson, John A. Elliott and Robin L. Tarpley

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Connecticut - Department of Accounting and George Washington University - Department of Accountancy

Abstract:

32.

Using Decision Aids to Improve Auditors' Conditional Probability Judgments

Posted: 22 Aug 1998

Sarah E. Bonner, Robert Libby and Mark W. Nelson

University of Southern California, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

33.

Context-Dependence of Auditors' Interpretation of the SFAS No. 5 Probability Expressions

Posted: 27 Feb 1998

Tarek S. Amer, Karl Hackenbrack and Mark W. Nelson

Northern Arizona University, Vanderbilt University - Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management

Mark W. Nelson

Cornell University - Samuel Curtis Johnson Graduate School of Management

Associate Dean for Academic Affairs; Eleanora and George Landew Professor of Management, and Professor of Accounting

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