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

448 Sage Hall

Ithaca, NY 14853

United States

  • Cornell University - Samuel Curtis Johnson Graduate School of Management

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    • Tel: 607-255-6323
    • Fax: 607-254-4590
SCHOLARLY PAPERS

31

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322

Scholarly Papers (31)

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1.

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 3,957 (2,228)
Citation 34

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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 3,876 (2,304)
Citation 204

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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 3,614 (2,594)
Citation 19

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Earnings management, Financial statements, Auditing, Precision, Materiality, Size, Independence

4.

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

Downloads 2,274 ( 5,691)
Citation 30

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 2,274 (5,586)
Citation 30

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principles, rules, standards, financial accounting, auditing, incentives, transaction structuring

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

Accounting Horizons, Forthcoming
Posted: 18 Feb 2003
Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management

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principles, rules, standards, financial accounting, auditing, incentives, transaction structuring

5.

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 Technological University (NTU) - Division of Accounting
Downloads 2,075 (6,648)
Citation 68

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M41, K22

6.

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 2,036 (6,864)
Citation 56

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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 1,665 (9,626)
Citation 4

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Fair-value accounting, comprehensive income, functional fixation, market efficiency, experiments

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 1,519 (11,194)
Citation 81

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9.

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

Downloads 970 ( 22,285)
Citation 38

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 Business School
Downloads 970 (21,895)
Citation 38

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Data, empirical methods, archival, field study, experiment, survey, financial reporting

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 Business School

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archival, data, experiment, empirical methods, field study, survey, financial reporting

10.

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 942 (23,243)
Citation 2

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Materiality, auditing, adjusting entries, iron curtain, rollover, earnings management.

11.

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 938 (23,378)
Citation 18

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auditing, conflicts of interest, earnings management, experiment, incentives

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, American University - Kogod School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 896 (25,068)
Citation 11

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Investor, portfolio, trading strategy, confidence, decision aid, feedback, experiment

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 880 (25,688)
Citation 7

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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 802 (29,248)
Citation 11

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lease, recognition, disclosure, choice, effort, disaggregation, fixation, salience, information weight

15.

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 704 (34,934)
Citation 19

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auditing, independence, sarbanes-oxley, reform, motivated reasoning

16.

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 700 (35,205)
Citation 7

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17.

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 698 (35,353)

Abstract:

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fair value auditing, audit planning, procedure frame, procedure verifiability

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 638 (39,867)
Citation 22

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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 442 (63,688)
Citation 6

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Earnings quality, earnings management, survey methods, CFO

20.

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 Illinois at Urbana-Champaign - Department of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Downloads 328 (90,294)
Citation 3

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Convergence, Contrast effect, Financial accounting standards, Audit Judgment

21.

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

Downloads 302 ( 98,818)

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 302 (98,310)

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numerical format effect, sensitivity analysis, risk judgment, earnings management, disclosure management, ratio bias

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

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numerical format, sensitivity analysis, risk judgment, reporting discretion, persuasion knowledge model, cognitive capacity

22.

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 - Neeley School of Business
Downloads 273 (110,171)
Citation 1

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Audit teams, information sharing, audit efficiency, audit effectiveness, auditor performance assessment, survey, experiment.

23.

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 234 (129,067)

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Fair value accounting, audit adjustments, management bias, PCAOB guidance

24.

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 192 (155,734)
Citation 1

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Accounting change, disclosure, presentation format, standard setting, pension accounting, fair value

25.

Accounting Standards, Implementation Guidance, and Example-Based Reasoning

Downloads 16 (538,172)

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 16 (558,354)
Citation 9
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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

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26.

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

Accounting Review, doi 10.2308/accr-51399, Forthcoming
Posted: 21 Oct 2014 Last Revised: 02 Feb 2016
Mark W. Nelson, Chad A. Proell and Amy Randel
Cornell University - Samuel Curtis Johnson Graduate School of Management, TCU - Neeley School of Business and San Diego State University

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Audit teams, information sharing, audit efficiency, audit effectiveness, audit risk, auditor performance assessment, leadership, employee voice, staff turnover, survey, experiment

27.

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

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Auditor liability; jury; audit quality; mediation; anchoring; sample size; audit adjustment

28.

The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions

Accounting Review, July 2005
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:

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Materiality, auditing, adjusting entries, iron curtain, rollover, earnings management

29.

How are Earnings Managed: Examples from Auditors

Accounting Horizons, Supplement, 2003
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:

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earnings management, financial statements, auditing, examples, categories, frequency, fraud

30.

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

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31.

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

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