Alastair Lawrence

University of California, Berkeley - Haas School of Business

Assistant Professor

545 Student Services Building, #1900

2220 Piedmont Avenue

Berkeley, CA 94720

United States

http://www2.haas.berkeley.edu/Faculty/lawrence_alastair.aspx

SCHOLARLY PAPERS

17

DOWNLOADS
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CITATIONS
Rank 33,217

SSRN RANKINGS

Top 33,217

in Total Papers Citations

6

Scholarly Papers (17)

1.

SEC Comment Letters and Insider Sales

Accounting Review Vol. 91. No. 2, 2016
Number of pages: 67 Posted: 07 Oct 2013 Last Revised: 26 Mar 2016
Patricia M. Dechow, Alastair Lawrence and James P. Ryans
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business and London Business School
Downloads 555 (23,127)
Citation 2

Abstract:

SEC comment letters, insider trading, revenue recognition, investor inattention, financial disclosure, EDGAR downloads, short sellers.

2.

Non-Discretionary Conservatism: Evidence and Implications

Journal of Accounting & Economics (JAE), Vol. 56, No. 2-3 (Supplement), 2013
Number of pages: 60 Posted: 14 Mar 2012 Last Revised: 07 Jan 2014
Alastair Lawrence, Richard G. Sloan and Estelle Sun
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and Boston University - Questrom School of Business
Downloads 549 (33,172)
Citation 3

Abstract:

Non-discretionary conservatism, conditional conservatism, book-to-market, asset impairment.

3.

Why Are Losses Less Persistent than Profits? Curtailments versus Conservatism

Management Science, Forthcoming
Number of pages: 58 Posted: 19 Mar 2014 Last Revised: 24 Mar 2016
Alastair Lawrence, Richard G. Sloan and Estelle Sun
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and Boston University - Questrom School of Business
Downloads 321 (39,185)
Citation 1

Abstract:

Conservatism, conditional conservatism, abandonment option, curtailment, asset impairment

4.

U.S. Audit Partner Rotations

Accounting Review, Vol. 92. No. 3, 2017
Number of pages: 60 Posted: 28 Oct 2014 Last Revised: 23 Apr 2017
Henry Laurion, Alastair Lawrence and James P. Ryans
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Haas School of Business and London Business School
Downloads 265 (35,307)

Abstract:

U.S. audit partner rotations; fresh look; restatements; valuation allowances and reserves; write-downs; special items.

5.

Investor Demand for Sell-Side Research

Accounting Review, Vol. 92. No. 2, 2017
Number of pages: 57 Posted: 11 Nov 2012 Last Revised: 30 Mar 2017
Alastair Lawrence, James P. Ryans and Estelle Sun
University of California, Berkeley - Haas School of Business, London Business School and Boston University - Questrom School of Business
Downloads 199 (71,268)

Abstract:

Analyst demand; financial reporting events; analyst ability; retail investors

6.

Is Operational Control Risk Informative of Undetected Financial Reporting Deficiencies?

Rotman School of Management Working Paper No. 2460882
Number of pages: 50 Posted: 01 Jul 2014 Last Revised: 28 Jun 2016
Alastair Lawrence, Miguel Minutti-Meza and Dushyantkumar Vyas
University of California, Berkeley - Haas School of Business, University of Miami - School of Business Administration and University of Toronto - Rotman School of Management
Downloads 166 (78,421)

Abstract:

Operational controls; financial reporting quality; audit fees; data breaches

7.

Who's the Fairest of Them All? Evidence from Closed-End Funds

Accounting Review, Vol. 91 No. 1, 2016
Number of pages: 49 Posted: 26 Sep 2013 Last Revised: 24 Mar 2016
University of California, Berkeley - Haas School of Business, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of California, Berkeley - Accounting Group
Downloads 147 (105,155)

Abstract:

ASC 820, fair value measurement, Level 1, Level 2, Level 3, value relevance, timeliness, closed-end mutual funds

Do Investors Use the Olympics as a Category for Investment and Should They?

Number of pages: 69 Posted: 24 Jun 2016 Last Revised: 25 Aug 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Downloads 136 (179,020)

Abstract:

Olympics, Olympic stocks, valuation, fundamentals, comovement, bubbles, investor sentiment, common factor.

Do Investors Use the Olympics as a Category for Investment and Should They?

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 69 Posted: 02 Jul 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Downloads 8 (533,870)

Abstract:

Olympics, Olympic Stocks, Valuation, Fundamentals, Comovement, Bubbles, Investor Sentiment, Common Factor

9.

Managers’ Cost of Equity Capital Estimates: Empirical Evidence

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 33 Posted: 25 Dec 2012 Last Revised: 21 May 2016
Stephannie Larocque, Alastair Lawrence and Kevin J. Veenstra
University of Notre Dame - Mendoza College of Business, University of California, Berkeley - Haas School of Business and McMaster University - DeGroote School of Business
Downloads 141 (135,669)

Abstract:

cost of capital, realized returns, CAPM, manager estimates

10.

Olympic Euphoria and Social Media: An Analysis of Firms Involved in the Olympics

Number of pages: 46 Posted: 06 Jan 2014 Last Revised: 24 Jun 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Downloads 96 (190,893)

Abstract:

Olympics, Olympic euphoria, social media, valuation, fundamentals, overreaction, earnings announcements, China

11.

Discussion of 'Implications of the Integral Approach and Earnings Management for Alternative Annual Reporting Periods'

Review of Accounting Studies, Vol. 18, No. 3, 2013
Number of pages: 11 Posted: 08 Jan 2014
Alastair Lawrence
University of California, Berkeley - Haas School of Business
Downloads 59 (261,289)

Abstract:

Integral method of accounting, earnings management, unbiased application of GAAP, earnings quality, alternative annual earnings, write-downs.

12.

Investor Reliance on the Crowd

Number of pages: 46 Posted: 04 Apr 2017
Alastair Lawrence, James P. Ryans, Estelle Sun and Akshay Soni
University of California, Berkeley - Haas School of Business, London Business School, Boston University - Questrom School of Business and Yahoo! Research Labs
Downloads 0 (166,738)

Abstract:

Investor reliance, crowd information, negative returns, uncertainty, information environment

13.

Earnings Announcement Promotions: A Yahoo Finance Field Experiment

Number of pages: 32 Posted: 24 Mar 2017
Alastair Lawrence, James P. Ryans, Estelle Sun and Nikolay Laptev
University of California, Berkeley - Haas School of Business, London Business School, Boston University - Questrom School of Business and Yahoo! Research Labs
Downloads 0 (235,868)

Abstract:

Investor attention, media articles, earnings responses, capital markets field experiment, abnormal returns, retail investors

14.

Yahoo Finance Search and Earnings Announcements

Number of pages: 47 Posted: 09 Jul 2016
Alastair Lawrence, James P. Ryans, Estelle Sun and Nikolay Laptev
University of California, Berkeley - Haas School of Business, London Business School, Boston University - Questrom School of Business and Yahoo! Research Labs
Downloads 0 (86,705)

Abstract:

Yahoo Finance search; investor attention; earnings responses; earnings surprises; returns; volume; EDGAR search; Google search

15.

The Importance of Client Size in the Estimation of the Big 4 Effect: A Comment on DeFond, Erkens, and Zhang (2016)

Management Science, Forthcoming , Rotman School of Management Working Paper No. 2799442
Number of pages: 7 Posted: 23 Jun 2016 Last Revised: 19 Sep 2016
Alastair Lawrence, Miguel Minutti-Meza and Ping Zhang
University of California, Berkeley - Haas School of Business, University of Miami - School of Business Administration and University of Toronto - Rotman School of Management
Downloads 0 (138,513)

Abstract:

Big 4 Effect; Client Size

16.

Individual Investors and Financial Disclosure

Journal of Accounting & Economics (JAE), Vol. 56, No. 1, 2013
Posted: 16 Jul 2013
Alastair Lawrence
University of California, Berkeley - Haas School of Business

Abstract:

Individual investors, financial disclosure, individual characteristics, information disadvantage

17.

Can Big 4 Versus Non-Big 4 Differences in Audit-Quality Proxies be Attributed to Client Characteristics?

Accounting Review, Vol. 86, No. 1, pp. 259-288
Posted: 16 Jul 2010 Last Revised: 21 Aug 2011
Alastair Lawrence, Miguel Minutti-Meza and Ping Zhang
University of California, Berkeley - Haas School of Business, University of Miami - School of Business Administration and University of Toronto - Rotman School of Management

Abstract:

Big 4 Versus Non-Big 4 Audit Quality, Discretionary Accruals, Ex Ante Cost of Equity Capital, Analyst Forecast Accuracy, Propensity-Score Matching, Attribute-Based Matching