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 4,017 (2,327)

Citation 8

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 3,898 (2,419)

Citation 40

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 3,634 (2,741)

Citation 16

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4.

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

Downloads 2,297 ( 5,941)

Citation 9

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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 2,297 (5,832)

Citation 9

Abstract:

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

Abstract:

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 2,134 (6,722)

Citation 10

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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 2,072 (7,049)

Citation 39

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 1,675 (10,104)

Citation 4

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 1,530 (11,673)

Citation 157

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9.

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

Downloads 996 ( 22,483)

Citation 20

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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 996 (22,097)

Citation 20

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)

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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 951 (24,078)

Citation 2

Abstract:

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 946 (24,251)

Citation 7

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

Downloads 896 (26,239)

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 881 (26,860)

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 804 (30,564)

Citation 5

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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 717 (35,752)

Citation 4

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 708 (36,366)

Citation 3

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 701 (36,849)

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 639 (41,742)

Citation 5

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 454 (64,550)

Citation 4

Abstract:

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 331 (93,345)

Citation 2

Abstract:

21.

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

Downloads 306 (101,734)

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 306 (101,188)

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

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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 305 (102,094)

Citation 4

Abstract:

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 241 (130,856)

Abstract:

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 202 (154,997)

Citation 1

Abstract:

25.

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: 47 Posted: 22 Aug 2019

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 65 (352,609)

Abstract:

26.

Accounting Standards, Implementation Guidance, and Example-Based Reasoning

Downloads 16 (561,384)

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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 (582,604)

Citation 1

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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:

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 - Neeley School of Business and San Diego State University

Downloads 1 (669,662)

Citation 15

Abstract:

28.

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:

29.

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:

30.

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:

31.

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:

32.

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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Scholarly Papers (32)

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Accounting Standards, Implementation Guidance, and Example-Based Reasoning

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