Rebecca Files

University of Texas at Dallas

Associate Professor

800 West Campbell Road, SM 41

Richardson, TX 75080-3021

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 10,975

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Top 10,975

in Total Papers Downloads

4,291

SSRN CITATIONS
Rank 6,991

SSRN RANKINGS

Top 6,991

in Total Papers Citations

35

CROSSREF CITATIONS

107

Scholarly Papers (10)

1.
Downloads 1,563 ( 11,012)
Citation 42

Stealth Disclosure of Accounting Restatements

Number of pages: 46 Posted: 01 Aug 2007 Last Revised: 29 Apr 2009
Rebecca Files, Edward P. Swanson and Senyo Y. Tse
University of Texas at Dallas, Texas A&M University - Mays Business School and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 863 (26,551)
Citation 1

Abstract:

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accounting restatements, press release disclosure, voluntary disclosure

Stealth Disclosure of Accounting Restatements

Accounting Review, Vol. 84, No. 5, pp. 1495-1520, September 2009
Number of pages: 46 Posted: 13 May 2009 Last Revised: 09 Sep 2011
Rebecca Files, Edward P. Swanson and Senyo Y. Tse
University of Texas at Dallas, Texas A&M University - Mays Business School and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 700 (35,443)
Citation 4

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accounting restatements, press release disclosure, voluntary disclosure

SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

Number of pages: 55 Posted: 15 Jul 2010 Last Revised: 29 Jun 2011
Rebecca Files
University of Texas at Dallas
Downloads 559 (47,921)
Citation 1

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SEC enforcement actions, accounting restatements, cooperation, voluntary disclosure, press release prominence, AAERs, investigations

SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

Journal of Accounting and Economics, Forthcoming
Number of pages: 55 Posted: 22 Jul 2011
Rebecca Files
University of Texas at Dallas
Downloads 188 (161,895)
Citation 11

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SEC enforcement actions, AAERs, accounting restatements, cooperation, voluntary disclosure

3.

Empirical Evidence on Repeat Restatements

Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 02 Sep 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Downloads 593 (44,977)
Citation 1

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repeat restatements, accounting restatements, financial misreporting, audit quality

4.

Lenders’ Response to Peer and Customer Restatements

Number of pages: 42 Posted: 09 Jul 2010 Last Revised: 20 Jul 2018
Rebecca Files and Umit Gurun
University of Texas at Dallas and University of Texas at Dallas
Downloads 472 (60,060)
Citation 2

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Restatements, Bank Loans, Contagion Effects, Supply Chain

5.

Executive Turnover Following Option Backdating Allegations

The Accounting Review (January 2013): 75-105.
Number of pages: 52 Posted: 01 Sep 2010 Last Revised: 30 May 2014
Jap Efendi, Rebecca Files, Bo Ouyang and Edward P. Swanson
University of Texas at Arlington, University of Texas at Dallas, Pennsylvania State University Great Valley and Texas A&M University - Mays Business School
Downloads 370 (80,301)
Citation 1

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Stock Option Compensation, Option Backdating, Executive Turnover, Corporate Governance

6.

Regulator-cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions

Number of pages: 55 Posted: 22 Mar 2012 Last Revised: 20 Jul 2018
University of Texas at Dallas, American University - Kogod School of Business and University of Texas at Arlington
Downloads 253 (121,683)
Citation 1

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Cooperation, Fraud, Penalties, Financial reporting, Litigation, Securities and Exchange Commission

7.

Industry-Specialist Audit Fee Premium and Financial Statement Complexity

Number of pages: 46 Posted: 23 Aug 2015
Dichu Bao, Rebecca Files and Suresh Radhakrishnan
Hong Kong Polytechnic University, University of Texas at Dallas and JSOM, University of Texas at Dallas
Downloads 187 (162,762)

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client complexity, specialist premium, scale economy discount, audit pricing

8.

Damage Control: Changes in Disclosure Tone after Financial Misconduct

Number of pages: 58 Posted: 27 Jul 2018
University of Texas at Dallas, Appalachian State University, American University - Kogod School of Business and Baylor University
Downloads 106 (256,603)

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Disclosure, Tone, Securities and Exchange Commission, Fraud, Reputation

9.

Lenders' Response to Peer and Customer Restatements

Contemporary Accounting Research, Vol. 35, No. 1, 2018
Posted: 30 Jul 2018
Rebecca Files and Umit Gurun
University of Texas at Dallas and University of Texas at Dallas

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Restatements, Bank Loans, Contagion Effects, Supply Chain

10.

Empirical Evidence on Repeat Restatements

Accounting Horizons, Forthcoming
Posted: 25 Aug 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

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